# **RSPCA BASINGSTOKE & ANDOVER BRANCH** 2023 ANNUAL REPORT https://www.rspca.org.uk/local/basingstoke-and-andover-branch https://www.facebook.com/RSPCA-Basingstoke-and-Andover-Branch-216581438514976/ https://www.instagram.com/rspca.basingstoke.andover/ https://twitter.com/rspcabasingando https://www.linkedin.com/company/rspca-basingstoke-andover-branch/ Email: enquiries@rspca-basingstokeandover.org.uk ## **RSPCA BASINGSTOKE & ANDOVER BRANCH** ## **Agenda for the Annual General Meeting of the Basingstoke & Andover Branch** ## **Date: 22 June 2024** 1. Opening Address and Welcome 2. Apologies for Absence 3. Adoption of Minutes of last Annual General Meeting 4. Matters Arising 5. To Receive the Accounts for the 2023 Financial Year 6. Appointment of Auditor/Independent Examiner 7. To Receive the Committee’s Report for 2023 8. Committee Election 9. Consideration of Resolutions 10. Any Other Business **RSPCA BASINGSTOKE & ANDOVER BRANCH** ## **Minutes of the Annual General Meeting held on Saturday 28 June 2023 Venue: Virtual Meeting** ## **1. Welcome & Introduction** Kerri Swinfield welcomed everyone to the meeting. ## **2. Apologies for absence** None ## **3. Adoption of Minutes of the last Annual General Meeting** The minutes of the AGM held on Saturday 18 June 2022 were agreed as a correct record - proposed by Lou Braham and seconded by Peter Romain. ## **4. Matters arising** None. ## **5. Annual Accounts** The accounts were formally adopted – proposed by Peter Romain, seconded by Andy Smith, and agreed unanimously. ## **6. Appointment of Auditor/Independent Examiner** The Treasurer proposed that the Independent Examiners, Moore Stephens (Guildford) LLP, continue to be used as the independent examiners for the Branch. This was seconded by Kerri Swinfield and passed unanimously. ## **7. Committee report** The report was formally adopted – proposed by Andy Smith, seconded by Lynn Romain, and agreed unanimously. ## **8. Election of Committee** Two Trustees (Kerri Swinfield and Sarah Young) had decided not to seek re-election. The outgoing Committee were grateful to them for their hard work. Kerri would be particularly missed. She had been a Trustee (and Chair or Secretary) for many years and had contributed so much to the work of the Branch. Five members had submitted properly proposed and seconded nominations for the Branch Committee. The following were duly elected: Lou Braham, Vivien El-Felah, Dan Hubert, Peter Romain, and Andy Smith. ## **9. Consideration of Resolutions** None received ## **10. Any other business** None Branch Secretary **Andy Smith** **RSPCA BASINGSTOKE & ANDOVER BRANCH** Welcome to the 2023 Annual report of the Basingstoke & Andover Branch of the RSPCA. ## **Branch News** Like all animal charities. We are operating in a challenging environment. The cost-of-living crisis has hit many families hard. Sadly it also affects animals, with pet owners finding it harder to pay for food and – in particular – vet bills. As a charity we face the double whammy of more animals to help at the same time as our income from donations and other sources is falling. As mentioned in our previous Annual Report, the Trustees believe that the best way of securing our future and maximising the welfare support we can provide would come from merging with another branch or branches. We are in regular contact with neighbouring branches to explore ways of reducing our costs and/or generating income both through improved collaboration and/or a full-blown merger. The Committee would like to thank all the staff and volunteers that have worked for the Branch during 2023 for the benefit of the animals that come into our care. We rely heavily on Mandy, our rehoming coordinator who always goes above and beyond in carrying out her duties. She in turn is supported by a network of volunteers for fostering, fundraising, vet trips, home checks and post home checks. Particular thanks go to - Sarah who fosters cats and dogs, hand-rears kittens, tames feral kittens, fundraising and so much more. - Jo who deals with all emails coming to the enquiries box and also acts as our Membership Secretary - Caz who fosters, fundraises, makes and collects stuff for our events and – from 2024 has taken on Facebook and Instagram - Pam who fosters, fundraises, knits all year round for events including purple poppies for remembrance. - Rhian, Emma, Paula, Patrick, Karl, Lily, Kev, Sue, Bruce, David, Ann, Steve, Michael, Anna, Dan, Lynn and many more who foster and/or help with fundraising. They all do such a wonderful job, and we couldn't do it without them. We are always on the lookout for others to join us for Fund Raising and other activities. **RSPCA BASINGSTOKE & ANDOVER BRANCH** ## **Animal Welfare** We exist as a Charity to improve and safeguard the lives of vulnerable animals. The following sections look at the Branch’s achievements during 2023, with comparable figures for 2022 in brackets. ## **Rehoming Figures** Mandy James, the Branch’s Re-homing Coordinator, has led this work with support from other Trustees and volunteers, most notably, Sarah Biro. 130 (165) Animals re-homed 177 (230) Home checks 94 (132) Animals micro-chipped 90 (101) Animals neutered (excluding the Neutering Scheme) 4 (6) Animals put to sleep (on Vets’ advice) ## **Welfare Assistance** The following table shows the help pledged via the ‘Form 1 & 2’ welfare assistance scheme to members of the public with their vets’ bills in 2023 (2022 figures in brackets): **----- Start of picture text -----**
Number of Cost of Initial Number of Cost of Further
Initial Treatments Further Treatments
Treatments Treatments
Cats 7 (25) £331 (£1,141) 3 (10) £649 (£1,079)
Dogs 10 (31) £454 (£1,323) 3 (14) £565 (£1,840)
Other Animals 0 (1) £0 (£43) 0 (0) £0 (£0)
Totals 17 (57) £785 (£2,507) 6 (24) £1,214 (£2,919)
**----- End of picture text -----**
Due to financial constraints, we were unable to help treat as many owned pets as previously. This was mainly achieved by not referring people to the assistance scheme when they called in but still allowing the vets to use the scheme for owners they felt needed the help the most. ## **Neutering Scheme** The RSPCA and local vets jointly run the restricted Neutering Scheme. Members of the public on specified income related benefits can pay for a voucher to neuter their pets at approximately one third of the actual cost. The RSPCA contributes a further one third and the participating vets contribute the final third as a discount when the pets are neutered. The number of animals neutered is shown in the table below: **----- Start of picture text -----**
Animals Number Neutered Number Neutered Number Neutered
2023 2022 2021
Male Cats 1 12 8
Female Cats 0 10 17
Male Dogs 2 25 14
Female Dogs 3 20 17
Rabbits 9 7
Totals 6 76 63
**----- End of picture text -----**
**RSPCA BASINGSTOKE & ANDOVER BRANCH** The cost of the scheme to the Branch in 2023 appears in the Annual Accounts as £1,336 (8,955 in 2022) which is totally vets fees. This is offset by an income of £370 (£4,682 in 2022) which comes from the people who use the scheme. Due to financial constraints, the number of vouchers issued was reduced in 2023. Since the neutering of pets is high on the RSPCA agenda the Branch applied for, and in December 2023, received, a grant of £7,000 from the RSPCA Regional Fund to continue the neutering scheme. An agreement between the RSPCA and The Cats Protection League (CPL) allows the Branch to refer all requests for the neutering of cats to the CPL. The Branch will therefore focus on the neutering of dogs but will also issue vouchers for the neutering of rabbits as needed. ## **Animal rehoming report** In 2023 we rehomed 72 cats, 41 of whom were kittens. It was the first year in 16 years that we had kittens in at Christmas. We caught 22 cats and kittens from a single flat! They were a little wild, but Sarah tamed them down and we rehomed them all. We rehomed 58 dogs. This included 13 lurchers, who were all found within a month of each other. They are a harder dog to rehome. But we managed to rehome them all with the exception of Bruno. Bruno has been in care a year now but is happy in a foster home and getting everything he needs. Sophie was an old springer spaniel dog who was probably abandoned because she had a huge tumour on her leg. She was a mess when she came in but Mandy fostered her for 9 weeks and she changed so much and loved her new life, Unfortunately that was all the time she had with us as the vet recommended putting her to sleep as her skin round her tumour was ready to split. But at least we were able to make her last weeks happy and comfortable ones. **RSPCA BASINGSTOKE & ANDOVER BRANCH** Sandy was one of the young lurchers that we found collapsed and exhausted on the side of the A303. Luckily, she hadn’t been hit by a car. But she was so thin and weak she couldn't walk any more. She was spoon fed for days until she was strong enough to eat by herself. We discovered she had one back leg longer than the other so needed an operation. Her after care was hydrotherapy. Once she was fit enough to be rehomed, she went to a lovely new home in the New Forest. The new owners are keeping up with the hydro. Mia was a stray who was hit by a car and taken to the vets. She had a fractured pelvis and drag wounds on her belly. She had to have cage rest for 6 weeks and her wounds bathed a couple of times a day. ## **Trustee Changes** There were two changes to the Committee in 2023, with Kerri Swinfield and Sarah Young stepping down as Trustees. Kerri had been a Trustee for many years, serving also as Branch Chair and Secretary. We are grateful for – and miss – her experience, knowledge and passion for animal welfare. Sarah served as our Marketing Trustee, bringing her professional experience to bear on our website and social media activities. We are delighted that she continues to support our marketing activities as a volunteer. We are seeking potential Trustees with relevant business skills and experience. We would particularly welcome applications from those with experience in Fund Raising and/or social media. RSPCA BASINGSTOKE & ANDOVER BRANCH TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Moore (South) LLP Chartered Accountants Suite 3, Second Floor Friary Court 13-21 Hlgh Street Gulldford Surrey GUI 3DG RSPCA BASINGsfoKE AND ANDOVER BRANCH CONTENTS Page Lejal and Administrauve Information Branch Commti* Rq)ort Indep*ndent Examinerfs Report Statement of Financial Acbviti£ Balan￿ Sheet Notes to the Rnancial Statements 9-17 Page I RSPCA BASINGSTOKE AND ANDOVER BRANCH LEGAL AND ADMINIsfRATIVE INFORMATION BRANCH MANAGEMENT COMMIThEE Lou Braham Chair Peter Romai Treasurer Andy Smith Secretary Daniel Hubert Member Wiwen E5 Felah Member Kerri Swinfleld Chair (Resigned 28 June 2023) Sarah Y(MJng Member (Resigned 28 June 2023) CHARITY REGISTRATION NUMBER: 258321 REGISTERED OFFICE: 31 Saxon Way 8a5ingstoke Hampshire RG24 8SA INDEPENDENT EXAMINER. Danielle Griffin FCI Moore (South) LLP Svite 3, Second Floor Friary Court 1>21 High Street Guildford Surrey GUI 3DG BANKERS. Barclays Bank Baslngstoke Branch North Hampshire Group PO Box 71 Ba5ingstoke Hampshire RG217LY SOUCITOR: Wills Chandler 76 Bounty Road Ba5ingstoke Hampshire RG213BZ Page 2 REPORT OF THE RSPCA BASINGsfoKE AND ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 The Branch Committee pre5ert thelr flmndal statemerts for the year ended 31 December 2023. PRINCIPAL OBJECTS AND OBJEcfs FOR THE PUBLIC BENEFrr The principal objects of the Branch are to prom(th the anirnal wdfrdre oblÉttives of the Royal Soaety fr¥r the Prevention of Cruelty to Animals (RSPCA) in the Basingstoke and Andover L>"stritts including the Te-hornlny of stry or unwanted anlmals. Also to work with othèr Branthes and regsonal headquarters operating wlth the same objectwes. The Ba51ngstoke & Andover Brdnth of the RSPCA Is an unincojporated thafftablÈ assoc￿tknn and a Separats￿ registered branch of the RSPCA (the Scrtiety), carying wt iks dirert anlmal wdfare wotl( in the Basingstoke Andover areas. The objects of the Branch are to promrte klndness and suppress cruelty to anlmals by all lawful means - with parUcuFar referen￿ to the area of the Branth, in aCCOTd?nce w￿h the Polldes of the S((iety. The Trustees have review￿ the cutcomes and èchkvements of ow objethves and activthes for the year to engjre that they remain foujsed on our tharltable aim5 and continue to ddfv benefits to the publlc We have ¢(mplÈd wlth the duty under the char￿@S Att 2011 to have due regard to publlc berEflt gublan￿ published by the Charlty Commlssion. Under the tharitie5 AEt 2011 the advancement of anlmal welFJrÈ is rÈtognlsed as a distinct statutory char￿ble purpose. This leg&lation a￿1 the Anirnal WelPdre Att of 20D6 Indiote an èC￿ptsnCe by soaety that treating Iwing creature5 With C(￿pasS0￿ has a Moral benefft for the public as a whole. The Brdnch's 3n&mal We￿re work, althrmjgh local in nature, benefits 9)aety at large and also alms to help people In need wtih the care of th￿r anirnals. The following sections of thi5 report highloght the Branch's maln actIV￿eS and clearty demonstrate the beneffts provKled to the publlt. LEGAL AND ADMINISTFIATIVE DEfAILS The Branch operdtes in accordan￿ wth Bronch Rul￿, iewsed in August 2022 and per￿￿kullY revlewed by the Head offl￿ of the RSPCA. As a registered charity, the BTrnch must ConfC￿l w￿h relewdnt legI￿atIon and related authoTitative documents15sued by the Chai7bes Commfsston. The Branth's reg15traVon number is 258321 and the main charity's registered number Is 219099. BRANCH MANAGEMEirr COMMTrrEE At every Annual General Meeyng of the Branch, a new Branch Comrnittee is eletted from the members of the Branth to carry on the work for thè ensulng year. The Branch Commttee conasts of not 1£8S than five or more than fourteen elerted members. The ele(led Branth Cotnmittee can also deade to CL￿opt up to a Ma￿muM of three persons onto the C(mmlttee. Page 3 REPORT OF THE RSPCA BASXNGSTOKE AND ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 (contlnued) BRANCH MANAGEMENT COMMrrrEE (contlnued) Thè followlng seFved on the Committee for the complete year unless othe￿Ise Indicated.. Lou Braham Peter komain Andy Smlth Danlel Hubert Viwen El Felah Kerrl Swinfield Sarah Yow Chair TrÈasurÈr Seuetary Member Member Chair (Resigned 28 June 2023) Member (Reslgned 28 June 2023) REcRu￿mENr AND APPOINTMENT OF BRANCH COMMtrtEE MEMBERS The 8r3nch Ccmmthe seeks to recrufc new rnernbers to balance various th'115 required to manage the chaTty. INDUCTION AND TRAINING OF COMMrrrEE MEMBERS new mwnbeTS are Wekc￿ed onto the comrnrttee arKI spend Ihne meeting the other memLErs and the stsff to UEtderaand the (ye￿tIonS of the thaiity. Trnining is, by nece•, tsilored to individual needs depending on the knoW￿[ge gaps and È￿rfEntÈ ofthè Ind￿[dual Involved. FINANCIAL R￿eW The main financial news of 2023 Isthat the Branch's expendliure exceeded Income lry £12,73212022 E35,8521. The cortinulng worrying decllne In the Branch s reserves was not a5 bad as it could have been due to onbnued wncyrted effotts to reduce costs. Thls Induded disposal of the Branch van at the end of last year and limiknng the financlal help glven to meTllters of ttte publlc In favour of using thi5 money for Branch anlmals. In addiknon to this, the amovnts charged to members of the publlc when ￿hornIng animals wtth them was Increased to help cover thelr malnty veterinary and b(￿Td1￿9 wsts. Donation and legacy irKome was a modest £311 hlgher than In 2022 but wlth the 2022 legacy malnty off*t by the recelpt of restrlcted gr3nts. Incom& from the neutering scheme dropped by £4,312 as the scherne was 5U5pendeLt for rnost of thè year. Fundrdlslng increased by £4,191 wtth slgniflcant Contrib￿lon5 frcffn Branch organlsed fundtalslng events (£6,175), Pets At Home vouchers {£5,0781. Iu5t Giving events organised by volunteers {£812), Includlnu an 02 walk-over by Caro]yn McGulrk and dImat￿)￿S from the Sale of doo baskets made by Lyn Roberts IE260). Expenditure dropped by £21,768 due mèinw to there belng no charlty shop expenses (£18,914 in 2D22) and the suspenson of the neuterlng scheme (£7,619). The more yeapon-year varlable (at expenses were lower1£2,3641, dog expenses hlgher (£1,268) and rehomlng coordination higher (£4.2961. In 2023 the Branch rehomed 58 dogs161 In 2022) and n cats (101 In 2022). The Branth 15 ￿ntinuIng to dlscuss collaboratkins w￿h nekJhbourfjng Branches and has started to work more closety with the Alton, Haslemere & Petersfield Branch. An agreement wth the North Wlbhlre Branch wès stgwl allowlw them to run charlty shops In ￿ Branch'sarea, but none have been opened yet. The Branch appfied for and received Imro grants in 2023. A Basingstoke & fkane eorough Councll grant of E5,000 has to be used to help people in'cost Of Living Crisis" and a grant of £7,000 frorn Reglonal RSPCA to restart the 8ranchs neuterlng scheme. By the end of 2023 £1,285 had been 5petLt frorn the Counul grant and £394 from the RSPCA grant. These then*s will roll over into 2024. Pag• 4 REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) POLICY FOR RESERves The aiffl of the Branch Is to use as rnuch of its incomlng resource5 as possble to fijnd the animal welfrdre a￿V￿e5 that It urLdertake& thje to the finanoal pogtion of the Branch, the trusteÉs alm to malnta5n free reserves in unrestricted funds 6t a level which equates to approxirnately three months of Ullfestritted charitable expenditts￿, equating to £31,000. RISK MANAGEMENT The Brnnth COMM￿tee has ldentffied the major risks It faces as fdlows.. loss of incorne through error or fraud Insuffldent funds to cover co￿5 irKurred by the Branth failure to deal corrertty with employTnent rnatters In the opinion of the Trustees the Brdnch's poliaEs, pr￿edureS and contro15 are adequate to m6Vgate the above rtsk& GRANTS AND DONATIONS The Branth I￿cas[0na1lY recelves reque*s to make grarts OT donat1￿5 to extemèl oTg?n1sa￿OnS LV to fvrther other areas of the RSPCA'S wotr1(. The commttee rewews these requests at its ncrnial meetings ano decKles vthether the grantsldonations will te made. Gr0nts/d0na￿onS to projects that wlll dlrertiy benefit anlmals In the B￿nch'S area or to organi5ations that work direcuy with the Brdnch on anirnBI weWare Lssues are looked on favourably. Grantsld¢Thtions wlll ttnly bÈ mède rfthe Btanth has sufficient re*rves not to crynprotnlse own anlmal welfare work. All 9rantsldonations need tD be authorised by RSPCA HQ. There were no grantsldonations made bv the Branch in the year. VOLUNTEERS The Branch Commlitee relles heavlly on the generosity of a dediL3ted group of volunteers to be able to help the animals that come Into ts care. Animal wdfare volunteer5 kjok Bfter the anlmats that ccKne lrto our carè until they can be rehomed and cthervolunteers help out at variov5 fund raisng and Lther artIv￿leS (xganlsed for, and byi the Branch. GOING CONCERN The Trustees re(J)gnlse that the 8ranth's reserves have been redU￿d over the la* few yearsto a kvel that (auses some contsm about the future viablllty of thè Brand). The Trustees have tried to address thi5 by appealing for new Trustees who could focus ￿ fund raising but no candidates hove put themselve5 fwiard. Anrther avenuè sdu belng explored is a merger with an adja￿nt Branch whith could bring econotnies of and irKJeased fundraising ￿ten￿al. Wth the above in mind, Trust￿ are regularty n￿nthrIng the Branch's re￿rVeS so that, in the worst case ￿nario, the Brnnth could stop rf[5 actlMbe5 with enf)ugh funds remalnlng to cover Its Ilèbllmes (eM￿oyee redundancy, outstandlng veys blls, etc.). At the current PLynt in time, it Is dear to the Trustees that there is o material uncertalnty wth regard to g￿n9 COn￿M dve to the un￿rtaInty over future incc¥ne streams. The Trustees conslder that the ongoing monitoring of att1￿￿￿$ and ablllty to adaFt It as required, is sufficient for them to prepare the accounts on the going conwn basls Page 5 REPORT OF THE RSPCA BASINGSTOKE ANO ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) FUTURE PLANS The Brnnth has Impioved and increased its sodal media output and plansto bvlld on thts to reach more people ¥yith me55ages ol its animal weware successes and appeals for funds. Currently, drscussions wlth the Atton, Haslemeie & Petersr￿1d Branch have been very postfve about clo*r ¢ollalx>ratlon and a potential merger. Areas of possible collabordtion include merging our social media platfomis, taking anlmals into our cale that urgently need ￿hoMIng {this has already happened), 'sharlng' our Rehunlng C(M)rdlnator and employng a shared manager to drfve for￿ard the changes needed for success. As regards merying. an oulline business plan has been prodU￿d and we have spoken trj 2 nvmber of other branches that have been through similar circumstances. We have been wamed of legèl and prachcal difficuf(ies if we try and share employees and have been advlsed by 50tne to merge first and pursue these other gDals later. After congderfThJ thls the trustees are in agreement that merglng should be purgjed as a priorty. TRUSTEES. RESPONSI8ILmE5 ￿ATEmEr The Branch Comm￿tee fs responslble for preparlng the Trustees. Annual RepJrt and the flnanoal statements in accordance wlth appllcable law and Uniteij Kingdom Accounting Standards (United ngdom Generally A￿pted Accounting PraLtice). The law applitsble to charibe5 in England & Wales requtres the Branch Committee to prepare flnanclal statements for eac* finanaal year whlch glve a truE atKI frdir view of the state of affairs of the char(ty and of the inc(¥ning resources and application of resources of the chanty for that pe￿0d. In preparing the lknandal statsments the Branch Comm￿tee are required to.. selett suitable accounting policies and then them conslsterttly. ob*rve the methods and prtnaples in the Chartues SORP 2019 IFRS 1021; make judgements and ewmates that are reasonable and prudent: 5tste whether ap￿ICable accountlng Sta￿lar￿S have been followed. yJbjeLt to any material departures dlsclosed and explaineo in the financial ststernents; prepare the financial statements on the golng concein b6s1s unless It Is Inapproprfate to presume that the charity will continue in OFeratlon. The Branch Comm1ttee Is responsible for keeping proper accounting records that disclose wth reasonable accvracy at ary time the financlal poltlon of the charity and enable them to ensure that the flnBnclal ststetnents comply with the Charttles Att 2011, the Charity (Accountr"ng and Reports) Regulatlons 2008 and the provisions of the Trust Deed. They are also reswnsible for safeguardillg the assets of the charity and hence for ta￿ng rèagonable steps for the prevention and detethon of and other Irregularltte5. gned on beha￿ crf the Branch Management Commlttee Peter Romaln, Treasurer Approved by the CLNnmlttee m￿berS gn the 2LIÉ I L Page 6 RSPCA BASINGSTOKE AND ANDOVER BRANCH INDEPENDENT EXAMINER'S REpoKf TO ThE BRAMCH COMMrrrEE FOR THE YEAR ENDED 31 DECEMBER 2023 I report tothe tharws TNstee5 on my examinatlon of the accounts of RSPCA Basingstoke and Andover Branch for the year ended 31 Decwnber 2023, whlch are set wt on pages 7 to 17. R4sponsibilities 7+nd ba46 of r¢port As the tha￿S you are responsib￿ for preparatk>n of the aCU￿nts in ac(crdan￿ with the requlrements of the Charitles ALt 2011 Cthe ACY). I report in re$r￿rt crf nry examinati￿ of the ¢haritVs ar￿unt5 carried under section 145 of tl)e Act nd in 13rwng ovt My examination I have fdlowed all the applicable Dlrections gTven by the Chèrty C(mmlsgon under secknon 145{5)Ib) of the Att. Independent examinerfs stat•ment I have comwed my e￿￿m￿at11}￿. I confim) that no material matters hove c(Mne to my atteri￿ in connecttcm wth the examlnatlon gmng me ouse to believe that In any materlal respectr. accoundng records were nc¢ kept In respect of the tharfty as required ty Section 130 of the Act,. or the accou¢)ts do not accord wilh those I￿rds. or the accounts do not ojmply wlth the applicable requlrements LDnceming the fvm and contert of acct>unts get out in the Charitie5 (Accounts and Report5} Regulaty"ons 2008 c*her than any requirwnent that the accounts gwe a ￿ue and fair wew. whKti is not a matter consdered as part of an independent eXaminatic￿. We drdw your attenttL)n to note Ic in the accounts cmcerning the charity's abiltyto continue as a golng cOn￿r￿. Tr charlty has Inajrred a further defidt this year. As ststed In note Ic these events ot conditions indicate that a materlal uncetsinty that may cast &gnificart doubt on the charitls a￿"Ity to cOn￿￿￿e as a going tontern. Our oplnion is not mOd￿led in th55 respett. I have no concerns and have come a(T055 no other matt2rs In connection wlth the examlnatton to whlch attenb.on should be drawn in this report in (Yder to enable a proper understrdnding of t*Te accounts to be reathed. D L Griffin, FCA Moore (SD￿h) LLP Chartered Accountsnts Sufte 3, Second Floor F￿ary Court 13-21 Hlgh Street GUl￿f0rd GUI 3DG . I SolJ 2G24 Page 7 RSPCA BASINGSTOKE AND ANDOVER BRANCH STATEMENT OF FINANCIAL AcTIV￿Es Unrestrtcted 2023 Re5tr1rted 2023 Total 2023 Total 2022 Note Income ènd endgwments from: Don3tion5 and Legacies Other trading attivities Investments Other Income 61,697 12,506 502 667 12,000 190 14 73,697 12,696 516 667 73,386 12,817 21 Total 75,372 12,204 87,576 86,224 Expendlture on: Raislng funds Charitable èctlvitles Other 18,914 99,937 3,225 95,151 3,478 1,679 96,830 3,478 Total 98,629 1,679 100,308 122,076 Net Income 123,257) 10,525 (12,T32) (35,852) Reconclllatlon of funds.. Total fijnds brought forward 66,440 66,440 102,292 Total funds carrled fon¥ard 43,183 10,525 53,708 66,440 The fjnancial 5Eatements were approved by the Branch Commttee on ci l 61 L4 They were signed its beha￿ by: P. Romaln TreawrÈr Page 8 RSPCA BASINGSTOKE AND ANDOVER BRANCH BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Debtors Cath at bank and in hand io li 5,587 57,040 1.810 72,179 62,627 73,989 Current Llabllltles cre￿￿or5.. Amounrs falling due within one year 12 (8,9191 (7,549) Net Current Assets 53,708 66,440 Totsl Net Assets 53,708 66,440 Funds UrwegrriLteil fvnds Restrtcted Funds 13 13 43,183 10,525 66,440 Totsl Funds 53,708 66,440 The flnandal statements were approved by the Branth Commthe on the Z Ll 611 They were signed on its beha￿ by.. P. Romain Treasurer Page 9 RSPCA BASING￿QKE AND ANDOVER BRANCH NOTES TQ THE FINANCIAL ￿ATEMENTs FOR THE YEAR ENDING 31 DECEMBER 2023 Accounting Policlas Company Status The RSPCA B3singstoke and Andover Branch is an un5n%yJrporated tharltable assoaation, and a separatety registered blanch of the Royal Soc(ety for the Preventlon of Cruety to AnSmals (RSPCA). The d)arity is règistered wlih the Charity Commi55ion, registsred number 258321, and the RSPCA'S registered numbei 219099. The reglstered office address Is glven In the Legal and Admini*rative ijats on page l. The oble(bves of the tharfity are to prornote kindness and gJFyress cruelty to anlma15, In aCc￿danCe wlth the ￿lIcleS of the ￿dety In thelr IcKal area, The charlty constitutes a publlc beneft endty as defir￿d by FRSIO2. Basis of Preparation The financial statements have been prepared In accordance wlth A(roUn￿ng and Reporting by Charities= Staternent of Retommended Prattl￿ applicable to charf(ies preparing thelr accounts in accordan￿ with the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS102), Charitles SORP 2019 (FRS102) second edition, aThJ the Charitses Act 2011. The financial statements are Prepared on a golng concern basis under the hlstoplcal co convention modlfied to Include certsin Item5 at fair value. The financi61 5tstements are prepaTed in *erting which is the functional currency and have been rounded to the nearest pound. Golng concern The Trustees recognise that the Branch's reserves have beèn reduced over the last few years to a level that causes some concern about the fvture viability of the Branch. The Tnstees have tried to address this by appealing for new TNstees who could focus on fund ralsing bul no tandidatÈs havÈ put themselves forward. Another avenue still being explored is a merger wlth an adjacent Branch which could bring economies of s(ale and Increased fundralslng potential. Wrth the above In mlnd, the Trustees are regularly mon6toiing the Branch's re5erve5 $0 thal. in the worst case scenario, the Bratth colrld stop its actNities with enough funds remaining to cover Its Ilablllttes {employee redundonry, outstandiD9 veys bills, etc.). At the current polnt In dme, It Is deal to the Trustees that there 15 a material un￿rtaInty with regard to going concern due to the unce￿Inty over future Income streams. The Trustees conslder that the ongoing monitoring of activitie5 and ability to adapt ￿ as requlred. ts sufflctent for thetn to prepare the accounts on the golng cc￿Cern ba￿5. Incorne Rero9nltlon All IrKoming ￿£0￿ree$ are Included in the Ststement of Financtal Attivib"es (SOFA) when the charity is legally entided to the inccme, the amount can be rellèbty measured and it Is probable that the Income wlll bè rÉcelved. Donatlons and other fomis of voluntary 4ncorRe are reiDgni5ed wl*n reCe￿able by the charlty. Income neu￿ng xheme 15 recognlsed In the perlod the work was completed. Glft aid 15 recognised in the period the donation ￿ relates to wa5 recelved. Page 10 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL ￿ATEMENTs FOR THE YEAR ENDING 31 DECEMBER 2023 Accauntlng Pollcies (contlnued) Interest T￿1Vable from funds hebj on depost is recLyJnised in peri(KJ the charty ￿ entitla to Its recelpt and rÈn be measured reliably. is no¥mally on notifitstion from the bank. Encome frcyn govefflment grants Ls r8cryJnised at fair vaiue when the tharfty ha5 entidement, fter any perfomiance coThI￿OnS have been met. Lt Is probable that the income will be re￿Ned and the amount can be measured rellably. Income from lega(ies are accounted for at the eartier of.. the date on whKh the charity Is aware that wobats has been granted; the È£tate has been finalised and notifKation ha5 been made by the executor(s) to the that a distnbuuon will be made.. or when a dIstribu￿"on Is made from the estste. Re￿ipt of a legacy, In whole or part, is only consTdered probable when the amgunt can be measured rellabiy and the charty has been notified of the executrf5 Intention to mèke a dlstrtbutlon. Where legaae5 have been nOtif￿d to the charity, or the charity is aware of the granting of probate, and (rriteria for Inc(xne recOgn￿lon have not been met, then the legacy Is treated as a contlngent asset and disdos& Ir rnaterkl. Donated Tlme In accordan￿ wf(h the Charities SORP (FR5102) secDnd edibon the general y￿Unteer time Is not recogntsed. Expenditure Recognlrlon All ￿penditure Indudes unrecoverable VAT and is accounted for on an accruals basis. EXpend￿vre Is recognised where there 15 a legal or cDn5trurtive ubl1ga(f￿ to make payments to thlrd parties, it is probable that the settlement will be required and the obligation be measured reliably. Expenditure on rnlslng funds indude5 all cO￿S related to the iunning of the thop and fund raisiThJ. Expend￿re on choritable acbvities includes o)sts of looknng after and rehomlng anlmals. The cost of looking after anima]s indudes veterinary costs, neutsring Ciists, boarding co*5 and reh¢M￿n9 cobts IrKludlng salary of rehomiThJ officeT. Other costs indude all co#5 Invomng the puLlic accountsbilty of the charity and its complian wlth regulaoon and g￿d PTacknce. Support Costs Suppcrt CC6ts are those funrtions that asslst the work of the tharfty, but do not dlrecrfy undertske charitable athvtties. The 5UPPXt costs are auucated th'rectty l)theen the proM5ion of caie for anim815 and the runnlng of the shop. Page 11 RSPCA BASINGSTOKE AND AIIDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS POR ThE YEAR ENDING 31 DECEMBER 2023 Accounting Policles (contlnued) Tan9lble Fixed Assets and Depreclatlon Indwidual fixed as*ts costing £250 or fflore are Capital￿ed at cost. Depreciation15 calculated a5 to wrrte off the cost of an a5* less its estimated fesidual value, over the useful e((￿￿Mi£ life of the as￿ at the folbwing rates.. Motor vehlcles OffKe equipment 25% stralght Ilne 25% straight line Debtors Trade and cther debtors are recorded at settlement amount. Prepayments are valued at the amounts prepaid at bala￿e sheet date. Sh at Bank and in Hand Cash at bank and in hond indudes (ash and sI￿rt term hlghly ￿ul(l Investments with short maturty of three months or less from the date of acquisitk)n or opeThng ofthe deposrt or slmilar accounL Credltors Trade and other tredltors are recognised when the thariiy has a present obfigation resuvting from past events and on be measured or estlmated rellabty. Credltors are recognlsed at their setdement amounts. Financial Enstruments The trv5t has fillancial assets and financial liabilitles of a klnd that quallfy as basSc financial Instruments. Basic financlal instnjments are injts.ally recognised * transaLtM)n value aThJ subsequeT￿Y measured at their setuemert value. Retlrement Benefbts The tharity thntrlbtrtes to the separatety admini*ered defined contribution xheme, whose assets are held separately from the charlty. Payments to the scheme are charged to the statemént of Fln3n(lal Att￿l[leS as they f811 due. Funds iJnre5tricted reserves are fund5 that can be used in accordan￿ with the charitsble obleLts at the discretion of the Trustees. Deslgnated funds are unrestricted funds of the charfty which the Trustees have dedded, at their di5crebon, to set aside for a specific purpose. RestrlLted reserves arè funds that tsft onty bÉ uséd for p3rti¢ular re*rirted purposes withln the objects of the chartty. Re5triLtions arise when specified by the donor or when funds a￿ raised for particular restrLted purpose& Page 12 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDIIIG 31 DECEMBER 2023 Accounvng Polldes (conllnued) Judgements and key sources of estimation uncertalnty In the application of the compafivs accounting p(Aldes, the dlrettors are required to make judgement5, estimate5 and as5umptiD￿ abo￿ the caryng amount of assets and Ilabll￿eSthat are not readity apparent from other sourcs The estimates hnd assDciated assumptiors are sed on hlstDrital exFer*r>ce ?nd ¢Xher fartot5 that are c0nsde￿d to be relevant. Artual results may differ fmm these estimate5. The estlmates and undetylng assurnpkn'ons are r￿eWed on an ongoing basls. RevlskJn5 to accourtlng esdmates aR recogni5ed in the perfod which the e*imate is re￿Sed whère the revision affeLt only that perfod, or in the period of the revlslon and future periods where the revlsion affects Lvth rJJrrent and fiJture Feybjs. There are no ￿dgeMentS or estimates to note that affett these accounts. Don•tlons and Legacies Unrestricted Restricted 2023 1023 Totsl 2023 Total 2022 Cat rtrhoming donalion5 t*Jg T￿horning animal donations Other r*homlng animal donations Donations HQ Neuterlng refunds Legacies Misc Refijnds Gr3t)ts 7,980 21,025 7,980 21,025 10,702 19,566 loo 27,878 26,166 5,652 26,166 5,652 15,000 140 874 874 12,000 12,000 61,697 12,000 73.697 73,386 Included In Grants Is £5,000 BasSngstoke Coundl Cost of L￿1￿9 grant and f/,000 RSPCA Neuterlng Scheme grant. There was no re5Lricied income In 2022 Tradlng Actl7Aties Unrestrlrt8d Restrirted 2023 2023 Totsl 2023 Total 2022 N￿￿eTIng scheme Income frotn fvndralslng events 190 370 12,326 4,682 8,135 12,326 12,506 190 12,696 12,817 There wa5 no restritted income In 2022 Pag¢ 13 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2023 Investment Income Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Bank Interest- Cost of Ltvlng Fund Bank intsres1- General 14 14 502 502 21 502 14 516 21 There was no restrfrted bank lrteiest kn 2022 Other Incom¢ Unrestrlcted 2023 Restrlcted 2023 Total 2023 Total 2022 Van sale 667 667 Raising Funds Unrertticted 2023 Restricted 2023 Totsl 2023 Total 2022 Shop EXper￿S Solar4es - Refijrblshment costs Heat, light & telephone Vehlcle runnlng costs Credivdebit card machlne fee5 - Other Irrecoverable VAT 8,615 4,4T3 57 1,416 88 1,325 2,500 18,474 Vehldè runnlng costs Fundralslng gwds Admini5tratHJn fee re legacies 475 475 435 475 475 18,914 There were no ￿1cle￿ expenses in 2D22 Page 14 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMEKrs FOR THE YEAR ENDING 31 DECEMBER 2023 Charftable Artlvltles Unre5tri(ted Restricted 2023 2023 Total 2023 Total 2022 Cat expense5 Dog èxpenses Other anirnal expenses Neutering Scheme expenses Cost of Iwlng grant expenses Homing (B￿)r￿lTha￿.0n Reglonal contrlbution 30,751 38,099 70 942 30,751 38,099 70 1,336 1,285 24,704 iio 33,115 36,831 43 8,955 394 1,285 24,704 iio 20,883 iio 94,676 1,679 96,355 99,937 There We￿ no re5tnrtÈd expenses ir 2022 other Costs Totsl 2023 Tot 2022 2023 2023 Independent Exambner fee other accountancy costs Cc#nmrtee meetings & oflte expenses 1,778 1,700 1,700 1,525 900 1,778 Total 3,478 3,478 3,225 There were rKI r￿Cted ctssts in 2022 Salaries and National Insurance Costs 2023 2022 Salarie5 Pa Pensic 16,897 315 22,799 352 17,212 23.151 The average number of 5traff In the year was l {2022- 2). No employ￿ rlrefved total remuneratbn of more than £6U,000 {2022- Ncne). None of the management oynmiitee retHved any ranunerntyon in the year12022- £NII). Amovnts can be reimbursed to wmmtttee members when reasJn3ble, authorl*d expenses are wholly ne￿sSarilY incurred in the performan￿ of their duties a5 Tn&ees. In the year, no (2022- 0) committee maTrLEr recelved expen5e5 {2022 - £Nill. Page 15 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2023 io. Debtors 2023 2022 VAT recoverable Sundry debtors 2,299 3,288 742 1,068 5.587 1,810 ii. Cash at Bank and in Hand 2023 2022 Current account Current account- 5hDP Current acmunt- Card machlne Depust account Petty cash 5,366 1,774 2,150 1,128 49,758 137 68,494 400 57,040 72,179 12. Creditors 2023 2022 Trade ueditors Shop credltors Ac(Tual 5,961 5,076 123 2?50 958 8.919 7,549 Page 16 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCLAL STATEMENTS FOR THE YEAR ENDING 31 OECEMBER 2023 13. Funds Opening Balance Closing ncome Expenses Tra[￿1¢r¥ Balance Unre¥tricted - General 66,440 75,372 (98,629) 43.183 Restricted - NeUte￿￿j stheme Cort of Ilvlng grant 7,190 5,014 (3941 (1,285) 6,796 3,729 66,440 87,576 11002081 53,708 Funds for year ended 31 Dttember 2022 Opening Balance Closing Incom• Expenses Transfers Balan¢e Unresti7cted neral 40,021 81,542 194,112) 38,989 Designated Shop fund - Van fund - Rehoming co-ordlThitor Neuterlng scheme 30,0(J) 10,271 15,0(KJ 7,000 {4,473) 125,5271 (10,271) {4641 (2,7271 (14,536) {8,955) 4,682 J02,292 86,224 1122,0761 66,440 Pagr 17 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANcfAL ￿ATEmENTs F(IR THE YEAR ENDING 31 DECEMBER 2023 14. Funds Analysi5 Flxed Net Current Assets Assèts 2023 Total Unrestrlcted General 43,183 66,440 - Neuterino scheme Cost of living grant 6,796 3,729 53,708 66,440 Fund analysls for the year ended 31 December 2022 Flxed Net Cutrent 2022 Totsl Unrestrlcted - General 66,640 66,640 Is. Related Party Transadlons The charty 15 a br3nth of RSPCA, and is enkn'tleij to a Share of dtK)r to duor colledons made by head offi￿. The total received In the year was £23,094 (2022 - £23,218). RSPCA BASINGSTOKE & ANDOVER BRANCH TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Moore (South) LLP Chartered Accountants Suite 3, Second Floor Friary Court 13-21 Hlgh Street Gulldford Surrey GUI 3DG RSPCA BASINGsfoKE AND ANDOVER BRANCH CONTENTS Page Lejal and Administrauve Information Branch Commti* Rq)ort Indep*ndent Examinerfs Report Statement of Financial Acbviti£ Balan￿ Sheet Notes to the Rnancial Statements 9-17 Page I RSPCA BASINGSTOKE AND ANDOVER BRANCH LEGAL AND ADMINIsfRATIVE INFORMATION BRANCH MANAGEMENT COMMIThEE Lou Braham Chair Peter Romai Treasurer Andy Smith Secretary Daniel Hubert Member Wiwen E5 Felah Member Kerri Swinfleld Chair (Resigned 28 June 2023) Sarah Y(MJng Member (Resigned 28 June 2023) CHARITY REGISTRATION NUMBER: 258321 REGISTERED OFFICE: 31 Saxon Way 8a5ingstoke Hampshire RG24 8SA INDEPENDENT EXAMINER. Danielle Griffin FCI Moore (South) LLP Svite 3, Second Floor Friary Court 1>21 High Street Guildford Surrey GUI 3DG BANKERS. Barclays Bank Baslngstoke Branch North Hampshire Group PO Box 71 Ba5ingstoke Hampshire RG217LY SOUCITOR: Wills Chandler 76 Bounty Road Ba5ingstoke Hampshire RG213BZ Page 2 REPORT OF THE RSPCA BASINGsfoKE AND ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 The Branch Committee pre5ert thelr flmndal statemerts for the year ended 31 December 2023. PRINCIPAL OBJECTS AND OBJEcfs FOR THE PUBLIC BENEFrr The principal objects of the Branch are to prom(th the anirnal wdfrdre oblÉttives of the Royal Soaety fr¥r the Prevention of Cruelty to Animals (RSPCA) in the Basingstoke and Andover L>"stritts including the Te-hornlny of stry or unwanted anlmals. Also to work with othèr Branthes and regsonal headquarters operating wlth the same objectwes. The Ba51ngstoke & Andover Brdnth of the RSPCA Is an unincojporated thafftablÈ assoc￿tknn and a Separats￿ registered branch of the RSPCA (the Scrtiety), carying wt iks dirert anlmal wdfare wotl( in the Basingstoke Andover areas. The objects of the Branch are to promrte klndness and suppress cruelty to anlmals by all lawful means - with parUcuFar referen￿ to the area of the Branth, in aCCOTd?nce w￿h the Polldes of the S((iety. The Trustees have review￿ the cutcomes and èchkvements of ow objethves and activthes for the year to engjre that they remain foujsed on our tharltable aim5 and continue to ddfv benefits to the publlc We have ¢(mplÈd wlth the duty under the char￿@S Att 2011 to have due regard to publlc berEflt gublan￿ published by the Charlty Commlssion. Under the tharitie5 AEt 2011 the advancement of anlmal welFJrÈ is rÈtognlsed as a distinct statutory char￿ble purpose. This leg&lation a￿1 the Anirnal WelPdre Att of 20D6 Indiote an èC￿ptsnCe by soaety that treating Iwing creature5 With C(￿pasS0￿ has a Moral benefft for the public as a whole. The Brdnch's 3n&mal We￿re work, althrmjgh local in nature, benefits 9)aety at large and also alms to help people In need wtih the care of th￿r anirnals. The following sections of thi5 report highloght the Branch's maln actIV￿eS and clearty demonstrate the beneffts provKled to the publlt. LEGAL AND ADMINISTFIATIVE DEfAILS The Branch operdtes in accordan￿ wth Bronch Rul￿, iewsed in August 2022 and per￿￿kullY revlewed by the Head offl￿ of the RSPCA. As a registered charity, the BTrnch must ConfC￿l w￿h relewdnt legI￿atIon and related authoTitative documents15sued by the Chai7bes Commfsston. The Branth's reg15traVon number is 258321 and the main charity's registered number Is 219099. BRANCH MANAGEMEirr COMMTrrEE At every Annual General Meeyng of the Branch, a new Branch Comrnittee is eletted from the members of the Branth to carry on the work for thè ensulng year. The Branch Commttee conasts of not 1£8S than five or more than fourteen elerted members. The ele(led Branth Cotnmittee can also deade to CL￿opt up to a Ma￿muM of three persons onto the C(mmlttee. Page 3 REPORT OF THE RSPCA BASXNGSTOKE AND ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 (contlnued) BRANCH MANAGEMENT COMMrrrEE (contlnued) Thè followlng seFved on the Committee for the complete year unless othe￿Ise Indicated.. Lou Braham Peter komain Andy Smlth Danlel Hubert Viwen El Felah Kerrl Swinfield Sarah Yow Chair TrÈasurÈr Seuetary Member Member Chair (Resigned 28 June 2023) Member (Reslgned 28 June 2023) REcRu￿mENr AND APPOINTMENT OF BRANCH COMMtrtEE MEMBERS The 8r3nch Ccmmthe seeks to recrufc new rnernbers to balance various th'115 required to manage the chaTty. INDUCTION AND TRAINING OF COMMrrrEE MEMBERS new mwnbeTS are Wekc￿ed onto the comrnrttee arKI spend Ihne meeting the other memLErs and the stsff to UEtderaand the (ye￿tIonS of the thaiity. Trnining is, by nece•, tsilored to individual needs depending on the knoW￿[ge gaps and È￿rfEntÈ ofthè Ind￿[dual Involved. FINANCIAL R￿eW The main financial news of 2023 Isthat the Branch's expendliure exceeded Income lry £12,73212022 E35,8521. The cortinulng worrying decllne In the Branch s reserves was not a5 bad as it could have been due to onbnued wncyrted effotts to reduce costs. Thls Induded disposal of the Branch van at the end of last year and limiknng the financlal help glven to meTllters of ttte publlc In favour of using thi5 money for Branch anlmals. In addiknon to this, the amovnts charged to members of the publlc when ￿hornIng animals wtth them was Increased to help cover thelr malnty veterinary and b(￿Td1￿9 wsts. Donation and legacy irKome was a modest £311 hlgher than In 2022 but wlth the 2022 legacy malnty off*t by the recelpt of restrlcted gr3nts. Incom& from the neutering scheme dropped by £4,312 as the scherne was 5U5pendeLt for rnost of thè year. Fundrdlslng increased by £4,191 wtth slgniflcant Contrib￿lon5 frcffn Branch organlsed fundtalslng events (£6,175), Pets At Home vouchers {£5,0781. Iu5t Giving events organised by volunteers {£812), Includlnu an 02 walk-over by Caro]yn McGulrk and dImat￿)￿S from the Sale of doo baskets made by Lyn Roberts IE260). Expenditure dropped by £21,768 due mèinw to there belng no charlty shop expenses (£18,914 in 2D22) and the suspenson of the neuterlng scheme (£7,619). The more yeapon-year varlable (at expenses were lower1£2,3641, dog expenses hlgher (£1,268) and rehomlng coordination higher (£4.2961. In 2023 the Branch rehomed 58 dogs161 In 2022) and n cats (101 In 2022). The Branth 15 ￿ntinuIng to dlscuss collaboratkins w￿h nekJhbourfjng Branches and has started to work more closety with the Alton, Haslemere & Petersfield Branch. An agreement wth the North Wlbhlre Branch wès stgwl allowlw them to run charlty shops In ￿ Branch'sarea, but none have been opened yet. The Branch appfied for and received Imro grants in 2023. A Basingstoke & fkane eorough Councll grant of E5,000 has to be used to help people in'cost Of Living Crisis" and a grant of £7,000 frorn Reglonal RSPCA to restart the 8ranchs neuterlng scheme. By the end of 2023 £1,285 had been 5petLt frorn the Counul grant and £394 from the RSPCA grant. These then*s will roll over into 2024. Pag• 4 REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) POLICY FOR RESERves The aiffl of the Branch Is to use as rnuch of its incomlng resource5 as possble to fijnd the animal welfrdre a￿V￿e5 that It urLdertake& thje to the finanoal pogtion of the Branch, the trusteÉs alm to malnta5n free reserves in unrestricted funds 6t a level which equates to approxirnately three months of Ullfestritted charitable expenditts￿, equating to £31,000. RISK MANAGEMENT The Brnnth COMM￿tee has ldentffied the major risks It faces as fdlows.. loss of incorne through error or fraud Insuffldent funds to cover co￿5 irKurred by the Branth failure to deal corrertty with employTnent rnatters In the opinion of the Trustees the Brdnch's poliaEs, pr￿edureS and contro15 are adequate to m6Vgate the above rtsk& GRANTS AND DONATIONS The Branth I￿cas[0na1lY recelves reque*s to make grarts OT donat1￿5 to extemèl oTg?n1sa￿OnS LV to fvrther other areas of the RSPCA'S wotr1(. The commttee rewews these requests at its ncrnial meetings ano decKles vthether the grantsldonations will te made. Gr0nts/d0na￿onS to projects that wlll dlrertiy benefit anlmals In the B￿nch'S area or to organi5ations that work direcuy with the Brdnch on anirnBI weWare Lssues are looked on favourably. Grantsld¢Thtions wlll ttnly bÈ mède rfthe Btanth has sufficient re*rves not to crynprotnlse own anlmal welfare work. All 9rantsldonations need tD be authorised by RSPCA HQ. There were no grantsldonations made bv the Branch in the year. VOLUNTEERS The Branch Commlitee relles heavlly on the generosity of a dediL3ted group of volunteers to be able to help the animals that come Into ts care. Animal wdfare volunteer5 kjok Bfter the anlmats that ccKne lrto our carè until they can be rehomed and cthervolunteers help out at variov5 fund raisng and Lther artIv￿leS (xganlsed for, and byi the Branch. GOING CONCERN The Trustees re(J)gnlse that the 8ranth's reserves have been redU￿d over the la* few yearsto a kvel that (auses some contsm about the future viablllty of thè Brand). The Trustees have tried to address thi5 by appealing for new Trustees who could focus ￿ fund raising but no candidates hove put themselve5 fwiard. Anrther avenuè sdu belng explored is a merger with an adja￿nt Branch whith could bring econotnies of and irKJeased fundraising ￿ten￿al. Wth the above in mind, Trust￿ are regularty n￿nthrIng the Branch's re￿rVeS so that, in the worst case ￿nario, the Brnnth could stop rf[5 actlMbe5 with enf)ugh funds remalnlng to cover Its Ilèbllmes (eM￿oyee redundancy, outstandlng veys blls, etc.). At the current PLynt in time, it Is dear to the Trustees that there is o material uncertalnty wth regard to g￿n9 COn￿M dve to the un￿rtaInty over future incc¥ne streams. The Trustees conslder that the ongoing monitoring of att1￿￿￿$ and ablllty to adaFt It as required, is sufficient for them to prepare the accounts on the going conwn basls Page 5 REPORT OF THE RSPCA BASINGSTOKE ANO ANDOVER BRANCH COMMITfEE FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) FUTURE PLANS The Brnnth has Impioved and increased its sodal media output and plansto bvlld on thts to reach more people ¥yith me55ages ol its animal weware successes and appeals for funds. Currently, drscussions wlth the Atton, Haslemeie & Petersr￿1d Branch have been very postfve about clo*r ¢ollalx>ratlon and a potential merger. Areas of possible collabordtion include merging our social media platfomis, taking anlmals into our cale that urgently need ￿hoMIng {this has already happened), 'sharlng' our Rehunlng C(M)rdlnator and employng a shared manager to drfve for￿ard the changes needed for success. As regards merying. an oulline business plan has been prodU￿d and we have spoken trj 2 nvmber of other branches that have been through similar circumstances. We have been wamed of legèl and prachcal difficuf(ies if we try and share employees and have been advlsed by 50tne to merge first and pursue these other gDals later. After congderfThJ thls the trustees are in agreement that merglng should be purgjed as a priorty. TRUSTEES. RESPONSI8ILmE5 ￿ATEmEr The Branch Comm￿tee fs responslble for preparlng the Trustees. Annual RepJrt and the flnanoal statements in accordance wlth appllcable law and Uniteij Kingdom Accounting Standards (United ngdom Generally A￿pted Accounting PraLtice). The law applitsble to charibe5 in England & Wales requtres the Branch Committee to prepare flnanclal statements for eac* finanaal year whlch glve a truE atKI frdir view of the state of affairs of the char(ty and of the inc(¥ning resources and application of resources of the chanty for that pe￿0d. In preparing the lknandal statsments the Branch Comm￿tee are required to.. selett suitable accounting policies and then them conslsterttly. ob*rve the methods and prtnaples in the Chartues SORP 2019 IFRS 1021; make judgements and ewmates that are reasonable and prudent: 5tste whether ap￿ICable accountlng Sta￿lar￿S have been followed. yJbjeLt to any material departures dlsclosed and explaineo in the financial ststernents; prepare the financial statements on the golng concein b6s1s unless It Is Inapproprfate to presume that the charity will continue in OFeratlon. The Branch Comm1ttee Is responsible for keeping proper accounting records that disclose wth reasonable accvracy at ary time the financlal poltlon of the charity and enable them to ensure that the flnBnclal ststetnents comply with the Charttles Att 2011, the Charity (Accountr"ng and Reports) Regulatlons 2008 and the provisions of the Trust Deed. They are also reswnsible for safeguardillg the assets of the charity and hence for ta￿ng rèagonable steps for the prevention and detethon of and other Irregularltte5. gned on beha￿ crf the Branch Management Commlttee Peter Romaln, Treasurer Approved by the CLNnmlttee m￿berS gn the 2LIÉ I L Page 6 RSPCA BASINGSTOKE AND ANDOVER BRANCH INDEPENDENT EXAMINER'S REpoKf TO ThE BRAMCH COMMrrrEE FOR THE YEAR ENDED 31 DECEMBER 2023 I report tothe tharws TNstee5 on my examinatlon of the accounts of RSPCA Basingstoke and Andover Branch for the year ended 31 Decwnber 2023, whlch are set wt on pages 7 to 17. R4sponsibilities 7+nd ba46 of r¢port As the tha￿S you are responsib￿ for preparatk>n of the aCU￿nts in ac(crdan￿ with the requlrements of the Charitles ALt 2011 Cthe ACY). I report in re$r￿rt crf nry examinati￿ of the ¢haritVs ar￿unt5 carried under section 145 of tl)e Act nd in 13rwng ovt My examination I have fdlowed all the applicable Dlrections gTven by the Chèrty C(mmlsgon under secknon 145{5)Ib) of the Att. Independent examinerfs stat•ment I have comwed my e￿￿m￿at11}￿. I confim) that no material matters hove c(Mne to my atteri￿ in connecttcm wth the examlnatlon gmng me ouse to believe that In any materlal respectr. accoundng records were nc¢ kept In respect of the tharfty as required ty Section 130 of the Act,. or the accou¢)ts do not accord wilh those I￿rds. or the accounts do not ojmply wlth the applicable requlrements LDnceming the fvm and contert of acct>unts get out in the Charitie5 (Accounts and Report5} Regulaty"ons 2008 c*her than any requirwnent that the accounts gwe a ￿ue and fair wew. whKti is not a matter consdered as part of an independent eXaminatic￿. We drdw your attenttL)n to note Ic in the accounts cmcerning the charity's abiltyto continue as a golng cOn￿r￿. Tr charlty has Inajrred a further defidt this year. As ststed In note Ic these events ot conditions indicate that a materlal uncetsinty that may cast &gnificart doubt on the charitls a￿"Ity to cOn￿￿￿e as a going tontern. Our oplnion is not mOd￿led in th55 respett. I have no concerns and have come a(T055 no other matt2rs In connection wlth the examlnatton to whlch attenb.on should be drawn in this report in (Yder to enable a proper understrdnding of t*Te accounts to be reathed. D L Griffin, FCA Moore (SD￿h) LLP Chartered Accountsnts Sufte 3, Second Floor F￿ary Court 13-21 Hlgh Street GUl￿f0rd GUI 3DG . I SolJ 2G24 Page 7 RSPCA BASINGSTOKE AND ANDOVER BRANCH STATEMENT OF FINANCIAL AcTIV￿Es Unrestrtcted 2023 Re5tr1rted 2023 Total 2023 Total 2022 Note Income ènd endgwments from: Don3tion5 and Legacies Other trading attivities Investments Other Income 61,697 12,506 502 667 12,000 190 14 73,697 12,696 516 667 73,386 12,817 21 Total 75,372 12,204 87,576 86,224 Expendlture on: Raislng funds Charitable èctlvitles Other 18,914 99,937 3,225 95,151 3,478 1,679 96,830 3,478 Total 98,629 1,679 100,308 122,076 Net Income 123,257) 10,525 (12,T32) (35,852) Reconclllatlon of funds.. Total fijnds brought forward 66,440 66,440 102,292 Total funds carrled fon¥ard 43,183 10,525 53,708 66,440 The fjnancial 5Eatements were approved by the Branch Commttee on ci l 61 L4 They were signed its beha￿ by: P. Romaln TreawrÈr Page 8 RSPCA BASINGSTOKE AND ANDOVER BRANCH BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Debtors Cath at bank and in hand io li 5,587 57,040 1.810 72,179 62,627 73,989 Current Llabllltles cre￿￿or5.. Amounrs falling due within one year 12 (8,9191 (7,549) Net Current Assets 53,708 66,440 Totsl Net Assets 53,708 66,440 Funds UrwegrriLteil fvnds Restrtcted Funds 13 13 43,183 10,525 66,440 Totsl Funds 53,708 66,440 The flnandal statements were approved by the Branth Commthe on the Z Ll 611 They were signed on its beha￿ by.. P. Romain Treasurer Page 9 RSPCA BASING￿QKE AND ANDOVER BRANCH NOTES TQ THE FINANCIAL ￿ATEMENTs FOR THE YEAR ENDING 31 DECEMBER 2023 Accounting Policlas Company Status The RSPCA B3singstoke and Andover Branch is an un5n%yJrporated tharltable assoaation, and a separatety registered blanch of the Royal Soc(ety for the Preventlon of Cruety to AnSmals (RSPCA). The d)arity is règistered wlih the Charity Commi55ion, registsred number 258321, and the RSPCA'S registered numbei 219099. The reglstered office address Is glven In the Legal and Admini*rative ijats on page l. The oble(bves of the tharfity are to prornote kindness and gJFyress cruelty to anlma15, In aCc￿danCe wlth the ￿lIcleS of the ￿dety In thelr IcKal area, The charlty constitutes a publlc beneft endty as defir￿d by FRSIO2. Basis of Preparation The financial statements have been prepared In accordance wlth A(roUn￿ng and Reporting by Charities= Staternent of Retommended Prattl￿ applicable to charf(ies preparing thelr accounts in accordan￿ with the Financial Reporting Standard appllcable In the UK and Republic of Ireland (FRS102), Charitles SORP 2019 (FRS102) second edition, aThJ the Charitses Act 2011. The financial statements are Prepared on a golng concern basis under the hlstoplcal co convention modlfied to Include certsin Item5 at fair value. The financi61 5tstements are prepaTed in *erting which is the functional currency and have been rounded to the nearest pound. Golng concern The Trustees recognise that the Branch's reserves have beèn reduced over the last few years to a level that causes some concern about the fvture viability of the Branch. The Tnstees have tried to address this by appealing for new TNstees who could focus on fund ralsing bul no tandidatÈs havÈ put themselves forward. Another avenue still being explored is a merger wlth an adjacent Branch which could bring economies of s(ale and Increased fundralslng potential. Wrth the above In mlnd, the Trustees are regularly mon6toiing the Branch's re5erve5 $0 thal. in the worst case scenario, the Bratth colrld stop its actNities with enough funds remaining to cover Its Ilablllttes {employee redundonry, outstandiD9 veys bills, etc.). At the current polnt In dme, It Is deal to the Trustees that there 15 a material un￿rtaInty with regard to going concern due to the unce￿Inty over future Income streams. The Trustees conslder that the ongoing monitoring of activitie5 and ability to adapt ￿ as requlred. ts sufflctent for thetn to prepare the accounts on the golng cc￿Cern ba￿5. Incorne Rero9nltlon All IrKoming ￿£0￿ree$ are Included in the Ststement of Financtal Attivib"es (SOFA) when the charity is legally entided to the inccme, the amount can be rellèbty measured and it Is probable that the Income wlll bè rÉcelved. Donatlons and other fomis of voluntary 4ncorRe are reiDgni5ed wl*n reCe￿able by the charlty. Income neu￿ng xheme 15 recognlsed In the perlod the work was completed. Glft aid 15 recognised in the period the donation ￿ relates to wa5 recelved. Page 10 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL ￿ATEMENTs FOR THE YEAR ENDING 31 DECEMBER 2023 Accauntlng Pollcies (contlnued) Interest T￿1Vable from funds hebj on depost is recLyJnised in peri(KJ the charty ￿ entitla to Its recelpt and rÈn be measured reliably. is no¥mally on notifitstion from the bank. Encome frcyn govefflment grants Ls r8cryJnised at fair vaiue when the tharfty ha5 entidement, fter any perfomiance coThI￿OnS have been met. Lt Is probable that the income will be re￿Ned and the amount can be measured rellably. Income from lega(ies are accounted for at the eartier of.. the date on whKh the charity Is aware that wobats has been granted; the È£tate has been finalised and notifKation ha5 been made by the executor(s) to the that a distnbuuon will be made.. or when a dIstribu￿"on Is made from the estste. Re￿ipt of a legacy, In whole or part, is only consTdered probable when the amgunt can be measured rellabiy and the charty has been notified of the executrf5 Intention to mèke a dlstrtbutlon. Where legaae5 have been nOtif￿d to the charity, or the charity is aware of the granting of probate, and (rriteria for Inc(xne recOgn￿lon have not been met, then the legacy Is treated as a contlngent asset and disdos& Ir rnaterkl. Donated Tlme In accordan￿ wf(h the Charities SORP (FR5102) secDnd edibon the general y￿Unteer time Is not recogntsed. Expenditure Recognlrlon All ￿penditure Indudes unrecoverable VAT and is accounted for on an accruals basis. EXpend￿vre Is recognised where there 15 a legal or cDn5trurtive ubl1ga(f￿ to make payments to thlrd parties, it is probable that the settlement will be required and the obligation be measured reliably. Expenditure on rnlslng funds indude5 all cO￿S related to the iunning of the thop and fund raisiThJ. Expend￿re on choritable acbvities includes o)sts of looknng after and rehomlng anlmals. The cost of looking after anima]s indudes veterinary costs, neutsring Ciists, boarding co*5 and reh¢M￿n9 cobts IrKludlng salary of rehomiThJ officeT. Other costs indude all co#5 Invomng the puLlic accountsbilty of the charity and its complian wlth regulaoon and g￿d PTacknce. Support Costs Suppcrt CC6ts are those funrtions that asslst the work of the tharfty, but do not dlrecrfy undertske charitable athvtties. The 5UPPXt costs are auucated th'rectty l)theen the proM5ion of caie for anim815 and the runnlng of the shop. Page 11 RSPCA BASINGSTOKE AND AIIDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS POR ThE YEAR ENDING 31 DECEMBER 2023 Accounting Policles (contlnued) Tan9lble Fixed Assets and Depreclatlon Indwidual fixed as*ts costing £250 or fflore are Capital￿ed at cost. Depreciation15 calculated a5 to wrrte off the cost of an a5* less its estimated fesidual value, over the useful e((￿￿Mi£ life of the as￿ at the folbwing rates.. Motor vehlcles OffKe equipment 25% stralght Ilne 25% straight line Debtors Trade and cther debtors are recorded at settlement amount. Prepayments are valued at the amounts prepaid at bala￿e sheet date. Sh at Bank and in Hand Cash at bank and in hond indudes (ash and sI￿rt term hlghly ￿ul(l Investments with short maturty of three months or less from the date of acquisitk)n or opeThng ofthe deposrt or slmilar accounL Credltors Trade and other tredltors are recognised when the thariiy has a present obfigation resuvting from past events and on be measured or estlmated rellabty. Credltors are recognlsed at their setdement amounts. Financial Enstruments The trv5t has fillancial assets and financial liabilitles of a klnd that quallfy as basSc financial Instruments. Basic financlal instnjments are injts.ally recognised * transaLtM)n value aThJ subsequeT￿Y measured at their setuemert value. Retlrement Benefbts The tharity thntrlbtrtes to the separatety admini*ered defined contribution xheme, whose assets are held separately from the charlty. Payments to the scheme are charged to the statemént of Fln3n(lal Att￿l[leS as they f811 due. Funds iJnre5tricted reserves are fund5 that can be used in accordan￿ with the charitsble obleLts at the discretion of the Trustees. Deslgnated funds are unrestricted funds of the charfty which the Trustees have dedded, at their di5crebon, to set aside for a specific purpose. RestrlLted reserves arè funds that tsft onty bÉ uséd for p3rti¢ular re*rirted purposes withln the objects of the chartty. Re5triLtions arise when specified by the donor or when funds a￿ raised for particular restrLted purpose& Page 12 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDIIIG 31 DECEMBER 2023 Accounvng Polldes (conllnued) Judgements and key sources of estimation uncertalnty In the application of the compafivs accounting p(Aldes, the dlrettors are required to make judgement5, estimate5 and as5umptiD￿ abo￿ the caryng amount of assets and Ilabll￿eSthat are not readity apparent from other sourcs The estimates hnd assDciated assumptiors are sed on hlstDrital exFer*r>ce ?nd ¢Xher fartot5 that are c0nsde￿d to be relevant. Artual results may differ fmm these estimate5. The estlmates and undetylng assurnpkn'ons are r￿eWed on an ongoing basls. RevlskJn5 to accourtlng esdmates aR recogni5ed in the perfod which the e*imate is re￿Sed whère the revision affeLt only that perfod, or in the period of the revlslon and future periods where the revlsion affects Lvth rJJrrent and fiJture Feybjs. There are no ￿dgeMentS or estimates to note that affett these accounts. Don•tlons and Legacies Unrestricted Restricted 2023 1023 Totsl 2023 Total 2022 Cat rtrhoming donalion5 t*Jg T￿horning animal donations Other r*homlng animal donations Donations HQ Neuterlng refunds Legacies Misc Refijnds Gr3t)ts 7,980 21,025 7,980 21,025 10,702 19,566 loo 27,878 26,166 5,652 26,166 5,652 15,000 140 874 874 12,000 12,000 61,697 12,000 73.697 73,386 Included In Grants Is £5,000 BasSngstoke Coundl Cost of L￿1￿9 grant and f/,000 RSPCA Neuterlng Scheme grant. There was no re5Lricied income In 2022 Tradlng Actl7Aties Unrestrlrt8d Restrirted 2023 2023 Totsl 2023 Total 2022 N￿￿eTIng scheme Income frotn fvndralslng events 190 370 12,326 4,682 8,135 12,326 12,506 190 12,696 12,817 There wa5 no restritted income In 2022 Pag¢ 13 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2023 Investment Income Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Bank Interest- Cost of Ltvlng Fund Bank intsres1- General 14 14 502 502 21 502 14 516 21 There was no restrfrted bank lrteiest kn 2022 Other Incom¢ Unrestrlcted 2023 Restrlcted 2023 Total 2023 Total 2022 Van sale 667 667 Raising Funds Unrertticted 2023 Restricted 2023 Totsl 2023 Total 2022 Shop EXper￿S Solar4es - Refijrblshment costs Heat, light & telephone Vehlcle runnlng costs Credivdebit card machlne fee5 - Other Irrecoverable VAT 8,615 4,4T3 57 1,416 88 1,325 2,500 18,474 Vehldè runnlng costs Fundralslng gwds Admini5tratHJn fee re legacies 475 475 435 475 475 18,914 There were no ￿1cle￿ expenses in 2D22 Page 14 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMEKrs FOR THE YEAR ENDING 31 DECEMBER 2023 Charftable Artlvltles Unre5tri(ted Restricted 2023 2023 Total 2023 Total 2022 Cat expense5 Dog èxpenses Other anirnal expenses Neutering Scheme expenses Cost of Iwlng grant expenses Homing (B￿)r￿lTha￿.0n Reglonal contrlbution 30,751 38,099 70 942 30,751 38,099 70 1,336 1,285 24,704 iio 33,115 36,831 43 8,955 394 1,285 24,704 iio 20,883 iio 94,676 1,679 96,355 99,937 There We￿ no re5tnrtÈd expenses ir 2022 other Costs Totsl 2023 Tot 2022 2023 2023 Independent Exambner fee other accountancy costs Cc#nmrtee meetings & oflte expenses 1,778 1,700 1,700 1,525 900 1,778 Total 3,478 3,478 3,225 There were rKI r￿Cted ctssts in 2022 Salaries and National Insurance Costs 2023 2022 Salarie5 Pa Pensic 16,897 315 22,799 352 17,212 23.151 The average number of 5traff In the year was l {2022- 2). No employ￿ rlrefved total remuneratbn of more than £6U,000 {2022- Ncne). None of the management oynmiitee retHved any ranunerntyon in the year12022- £NII). Amovnts can be reimbursed to wmmtttee members when reasJn3ble, authorl*d expenses are wholly ne￿sSarilY incurred in the performan￿ of their duties a5 Tn&ees. In the year, no (2022- 0) committee maTrLEr recelved expen5e5 {2022 - £Nill. Page 15 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2023 io. Debtors 2023 2022 VAT recoverable Sundry debtors 2,299 3,288 742 1,068 5.587 1,810 ii. Cash at Bank and in Hand 2023 2022 Current account Current account- 5hDP Current acmunt- Card machlne Depust account Petty cash 5,366 1,774 2,150 1,128 49,758 137 68,494 400 57,040 72,179 12. Creditors 2023 2022 Trade ueditors Shop credltors Ac(Tual 5,961 5,076 123 2?50 958 8.919 7,549 Page 16 RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCLAL STATEMENTS FOR THE YEAR ENDING 31 OECEMBER 2023 13. Funds Opening Balance Closing ncome Expenses Tra[￿1¢r¥ Balance Unre¥tricted - General 66,440 75,372 (98,629) 43.183 Restricted - NeUte￿￿j stheme Cort of Ilvlng grant 7,190 5,014 (3941 (1,285) 6,796 3,729 66,440 87,576 11002081 53,708 Funds for year ended 31 Dttember 2022 Opening Balance Closing Incom• Expenses Transfers Balan¢e Unresti7cted neral 40,021 81,542 194,112) 38,989 Designated Shop fund - Van fund - Rehoming co-ordlThitor Neuterlng scheme 30,0(J) 10,271 15,0(KJ 7,000 {4,473) 125,5271 (10,271) {4641 (2,7271 (14,536) {8,955) 4,682 J02,292 86,224 1122,0761 66,440 Pagr 17 RSPCA BASINGsfoKE AND ANDOVER BRANCH NOTES TO THE FINANcfAL ￿ATEmENTs F(IR THE YEAR ENDING 31 DECEMBER 2023 14. Funds Analysi5 Flxed Net Current Assets Assèts 2023 Total Unrestrlcted General 43,183 66,440 - Neuterino scheme Cost of living grant 6,796 3,729 53,708 66,440 Fund analysls for the year ended 31 December 2022 Flxed Net Cutrent 2022 Totsl Unrestrlcted - General 66,640 66,640 Is. Related Party Transadlons The charty 15 a br3nth of RSPCA, and is enkn'tleij to a Share of dtK)r to duor colledons made by head offi￿. The total received In the year was £23,094 (2022 - £23,218).