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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 263515

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

FOR

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

Sproull & Co. Chartered Accountants Statutory Auditors First Floor, Jebsen House 53-61 High Street Ruislip Middlesex HA4 7BD

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

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Page
Chair's Report 1
Report of the Trustees 2 to 8
Statement of Trustees' Responsibilities 9
Report of the Independent Auditors 10 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 28
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

CHAIR'S REPORT

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

FOREWORD TO THE ACCOUNTS FOR THE PERIOD JANUARY 2024 to JUNE 2025

In March 2024, the Trustees decided to apply to incorporate the Charity i.e. become a Charitable Incorporated Organisation (CIO). This was accomplished on June 30th 2024 and registered with the Charity Commission under charity number 1201306. The Charity has operated as a CIO since July 1st 2025.

The following accounts and report refer to the existing unincorporated Charity for the period 1st January 2024 to 30th June 2025 (18 months), so care is needed when comparing with 2023 (12 months).

CHAIR'S REPORT

I am proud to present my short report in line with the Trustees' very informative and factual report on our Branch operation. I am very proud of the services we strive to offer and fund.

We could not operate without the backup of Branch Trustees. As the years pass, we are urgently seeking to recruit new Trustees with new and modern ideas and would be delighted to hear from interested parties.

Fundraising remains a worry and we have formed an informal sub-committee to hopefully invite new ideas, small and large! If you don't feel you could commit to a full trustee position, maybe this would interest you.

I thank my fellow trustees for their support, and we are eternally grateful to our hard-working staff and veterinarians, also our loyal Inspectorate.

On behalf of those who cannot thank you themselves, thank you for caring.

Irene Hansford - Branch Chair

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

The trustees present their report with the financial statements of the charity for the period 1st January 2024 to 30th June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Branch are to promote the work of the National Society and carry out our animal welfare work within the Branch area of Hillingdon, Slough, Windsor, Kingston & District, circa. 150 square miles. The Branch aims to promote kindness and prevent or suppress cruelty to animals by all lawful means in accordance with the policies of the Society.

The Branch supports the RSPCA national society inspectorate, giving priority to the acceptance of case animals and those signed over for welfare concerns, or unowned, sick and injured animals presented to us. It also supports the police, fire and ambulance services.

Our key priority areas relating to the delivery of animal welfare services are:

The trustees' objectives for each year are shaped by the above and ensuring we obtain sufficient income to deliver them and benefit animal welfare in the Branch area. We raise funds through legacies and donations, operating charity shops, running fund raising events, rehoming fees, and maintaining the value of the Charity's investments. Income generation remains our biggest challenge, and the demands on our resources increase year on year.

The Trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the Charities Act 2011 to have due regard to public guidance published by the Commission. Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose.

The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public.

Public benefit

We support the RSPCA Inspectorate by taking in mistreated or abandoned animals, including pets whose owners suffer ill health, financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to 'the prevention or suppression of cruelty' part of the RSPCA objective and promotes humane sentiments towards animals which involves moral benefit to humankind.

We provide subsidised veterinary treatment at our Hillingdon clinic for animals which are sick or injured and belong to people in the Branch area who meet the eligibility criteria. We provide subsidised neutering and microchipping of companion animals for those in the Branch area. This helps to control animal populations, provides health benefits, and promotes responsible pet ownership.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

OBJECTIVES AND ACTIVITIES

Public benefit (cont'd)

Animals taken into our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming, which contributes to control of disease and suffering.

We rehome animals to people who have been assessed as able to provide a suitable home, preferably within a reasonable distance of the Branch, in order that we can monitor the success of the adoption.

Our policy to charge a reasonable adoption fee for animals highlights the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore our objects, to rehome to those who could not afford their care. We take in, free of charge, lost animals (excluding stray dogs which are the responsibility of local authorities) and take steps to reunite them with owners. This benefits our community by preventing risk to the animals and people through road traffic accidents.

We support the public by responding to enquiries both direct and via the Society's National Call Centre (NCC) from the public about animals locally. We benefit the public by offering free animal care advice through our Hillingdon Clinic, by telephone, email, in person and via our website.

We provide volunteering opportunities for those who wish to support our work, including trusteeship, fundraising, volunteering in our charity shops, administration, and dog walking. The possibility of doing work which is compassionate and rewarding is a benefit to local people and business.

Volunteers

The charity receives support from a number of individuals who volunteer their time and services in various ways. The Trustees are extremely grateful for this help. Without the kindness and generosity of both donors of goods and those working within its' shops and clinic, as well as the volunteers who assist with the animal welfare, fundraising activities and administration of the Branch, the charity would be unable to continue. We estimate that our volunteers contributed around 14,194 hours of their free time during this 18-month period, which at a conservative rate of 2025 minimum wage £12.21 per hour amounts to approximately £173,315.00.

ACHIEVEMENTS AND PERFORMANCE

Key achievements

Delivery of animal welfare services

The four key priority areas relating to the delivery of animal welfare services by branches are:

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

Delivery of animal welfare services (cont'd)

In the 18-month reporting period the Branch performed as follows:

Animals treated
Animals neutered
Animals rehomed
Animals microchipped
Totals		 PE 2025
£
8,725
1,697
632
923
11,977		 YE 2023
£
6,423
855
432
643
8,353

These figures include a range of animals including dogs, cats, rabbits, guinea pigs, ferrets, chickens and companion birds.

We prefer where possible to home dogs within a reasonable distance of our Branch in order to facilitate post adoption backup required. We face considerable high-profile competition for the homing of dogs locally from both the Dogs Trust at Harefield and Battersea Cats & Dogs Home in Old Windsor.

Many of the animals coming into our care particularly via the Inspectorate, are sick or injured and may need extended stays in our care for full rehabilitation and recovery from illness and surgery. This affects our intake capability as we have a finite number of kennel and cattery spaces. A significant number of animals coming into our care are not microchipped or neutered and we continue to promote both procedures to ensure responsible ownership.

Our clinic remains incredibly busy as it is the only RSPCA clinic facility in a large area of greater London. We continue to get a large volume of calls from owners outside our branch area. The clinic is open Monday - Friday each week.

Fundraising activities

All departments' incomes contributed in this financial period. Shops contributed £558k (2023 - £501k), Clinic £415k (2023 - £221k) and Rehoming £131k (2023 - £88k).

We received grants totaling £74k (2023 - £104k) during the period for a variety of activities, including proactive trapping and neutering of feral cats as part of our preventative work.

Legacies totaled £261k (2023 - £97k) and general donations £63k (2023 - £18k).

Our overall financial position was one of a deficit of £34k (2023 - £21k), or at an operating level, excluding grants, a loss of £108k (2023 - £125k).

We have used Facebook and eBay on occasion to sell donated goods as a small supplement to income.

The charity is registered with The Fundraising Regulator and is a member of the Chartered Institute of Fundraising. The charity ensures it is not unreasonably persistent in its fundraising approach, particularly with vulnerable persons. The charity received no complaints in respect of fundraising during the year.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

FINANCIAL REVIEW

Principal Risks

The principal risk to the business is that income from shops sales proves insufficient to fund the work at clinic and the Rehoming Centre. The closure of one shop in December 2023, deemed uneconomic by Trustees, was judged neutral to our projected finances. The quality and volume of donations to our two remaining shops remains good, however, takings can be impacted as public spending budgets are lower due to the current financial climate.

We have been fortunate in receiving some legacy and donated funds, but do not factor this into our financial planning. In the event that income fails to meet expectations Trustees would consider closure the of Clinic as the Rehoming Centre is considered core to the branch and Society's values.

Financial position

The Branch funds as at 30th June 2025 were £765,449 (2023 - £799,159). The total incoming resources for the period were £1,571,426 (2023 - £1,089,511) including legacies of £261,113 (2023 - £96,678), expenditure was £1,605,136 (2023 - £1,110,488) with no investment losses (2023 - loss of £Nil) resulting in a net deficit for the period of £33,710 (2023 - £20,977).

The cost of maintaining the animal welfare operation, the Hillingdon Clinic, providing appropriate levels of care and rehabilitation for animals awaiting rehoming and undertaking pro-active animal welfare in the local community meant that the Branch spent £1,588,550 (2023 - £1,088,268) on charitable activities during the period.

Principal funding sources

The principal source of Branch income are our two charity shops. The charity shops sell mainly second-hand goods donated by the public to raise funds. Legacies can also make a significant contribution to income but vary from year to year and are unpredictable. Efforts must be made to maximise other sources of income in order to reduce the impact of the fluctuations in legacy funds received. Other funds are collected from homing, clinic receipts, donations, collection boxes, eBay sales, special fundraising appeals and events and grants. Funds raised support the Branch's charitable activities in delivering animal welfare services and supporting the Inspectorate, primarily via our rehoming facility and clinic. During 2024/25 grants fell to approximately 5% of income, in line with our expectation.

Reserves policy

The Charity commission no longer mandates a level of unrestricted funds (previously equivalent to six months' expenditure, approximately £534,000). Trustees are now expected to use judgement as to an appropriate level of reserves, so we continue to target 6 months' expenditure, as before. At 30th June 2025, the Branch had unrestricted reserves of £755,411 equivalent to approximately 9 months expenditure based on current budget. The Branch held £10,038 of restricted funds at the close of the period.

Going concern

The Trustees regularly review our resources and take advice from our Auditors as to our ability to operate as a going concern. We currently maintain unrestricted reserves of around 9 months expenditure, allowing us to adopt a position of reasonable satisfaction.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Royal Society for the Prevention of Cruelty to Animals Hillingdon, Slough, Windsor, Kingston & District branch is a registered charity, number 263515. The charity is controlled by its governing document, a Trust deed and constitutes an unincorporated charity.

The Charity operates as an autonomous Branch of the Royal Society for the Prevention of Cruelty to Animals (the Society) subject to its rules for branches, carrying out its direct animal welfare work in the areas of Hillingdon, Slough, Windsor, Kingston and District. A Trustee Committee, elected at the Annual General Meeting governs the Branch.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The objectives of the Branch are:

Recruitment and appointment of new trustees

Trustees serve for 12 months following election by the Branch membership at the Annual General Meeting and may be re-elected by the Branch membership at the Annual General Meeting for a further 12 months. Up to 3 additional Trustees may be co-opted by the Branch committee during the year. All Committee members must be Society members for a minimum of three months prior to appointment. The honorary officers (Chair, Branch Secretary and Treasurer) are elected by the Trustees. The Branch aims to maintain a committee of between 9 and 11 trustees. One trustee resigned with effect from May 20th 2025, leaving 7 serving. A trustee recruitment drive was successful in attracting 2 new candidates who hope to join the committee in July 2025.

Remuneration

Remuneration for all employees is reviewed by the Trustees at least annually and any changes are voted on and minuted. Occasional adjustments to individual pay are proposed where there are clear cases of additional responsibility or promotion. These may be brought to committee at any time but are always voted on by a quorum of Trustees. Key personnel pay is benchmarked against other RSPCA branches.

Organisational structure

The charity Trustees have individual and collective responsibility for the management of the Branch and its funds. Subject to the overall supervision of the National Society, the Committee controls and monitors all the fundraising and animal welfare initiatives undertaken by the Branch. They are responsible for safeguarding the assets of the charity and providing reasonable assurances that the charity is operating efficiently and effectively, its assets are safeguarded against unauthorised use or disposition, proper records are maintained and financial information used within the charity or for publication is reliable and that the charity complies with relevant laws and regulations. The Branch Trustees meet on a monthly basis to review animal welfare activity, financial performance, fundraising activity and to discuss non-routine matters arising.

Decisions are made by the Trustees, agreed and minuted at committee meetings and referred to managers and staff as appropriate for action. The day-to-day running of the Branch is delegated to the line managers, who are directly answerable to, and supervised by, the Trustees. Daily activity reports submitted by the clinic and rehoming facility keep all trustees informed of activity, issues and income.

The Branch operates within a network of Branches across England and Wales that pursue the same objectives and which are known collectively as the Royal Society for the Prevention of Cruelty to Animals. All Branches are independently registered charities operating within a defined geographical area to provide animal welfare care and generate the income necessary to support this work. Our Branch is keen to foster good working relationships with neighbouring Branches to support our objectives. The Society has a team of Branch Partnership Managers who provide support and advice to Branches.

Induction and training of new trustees

All Trustees are provided with comprehensive booklets and briefed on their responsibilities as Trustees prior to their acceptance of the role. When joining the committee new Trustees are able to access the RSPCA intranet and the Branch digital space which holds information outlining the role of a Trustee with the Branch as well as the responsibilities and obligations that the role of a Trustee entails. This includes all Charity Commission requirements of a trustee.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk Assessment

Major risks to the business are discussed at regular, monthly Trustee meetings. Such issues have included landlords' refusal to renew leases on property and the possibility that the animal Rehoming Centre or Clinic will need to be closed. Adherence to procedures are monitored against those laid down in the Staff Handbook and variances addressed at committee meetings. An external provider manages IT systems.

Related parties

The Branch has a Declaration of Interest Policy in place, which is included on the agenda for every Committee meeting, and it maintains a Register of Interests. Irene Hansford, our chairperson, leases land to the branch to enable it to maintain cattery and kennelling facilities, and she is paid a fee for all services.

This arrangement is subject to approval of a Charity Commission Order.

Two of the Trustees are married to each other.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

263515

Principal address

16 Crescent Parade Hillingdon Middlesex UB10 0LG

Trustees

I Hansford (Chair) J Cole F Longhurst (Secretary) A Longhurst S Boon J Correia G Martin (Treasurer) N Wilson (resigned 20.5.25)

Auditors

Sproull & Co. Chartered Accountants Statutory Auditors First Floor, Jebsen House 53-61 High Street Ruislip Middlesex HA4 7BD

Solicitors

B P Collins Collins House 32-38 Station Road Gerrards Cross SL9 8EL

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

REFERENCE AND ADMINISTRATIVE DETAILS Bankers Barclays Bank PLC PO Box 299 Birmingham B1 3PF

HSBC PO Box 41 High Street Uxbridge UB8 1BY Approved by order of the board of trustees on 23rd December 2025 and signed on its behalf by:

I Hansford - Trustee

Page 8

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

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

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. 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.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

Opinion

We have audited the financial statements of Royal Society for the Prevention of Cruelty to Animals Hillingdon, Slough Windsor, Kingston & District branch (the 'charity') for the period ended 30th June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and the sector in which it operates, we identified the principle risks of non-compliance with laws and regulations related to charities and the application of charitable funds. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102).

Through enquiry of management we gained an understanding of their relevant laws and regulations; the entity's policies and procedures regarding compliance; and how they identify, evaluate and account for litigation claims. We understand that the charity complies with the framework through having in place robust procedures and policies and by outsourcing and taking external professional legal, tax and accounting advice on relevant specialist functions and areas.

The senior statutory auditor led a discussion with all members of the engagement team regarding the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur. The areas identified in this discussion were:

The procedures we carried out to gain sufficient appropriate audit evidence in the above areas included:

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Sproull & Co. Chartered Accountants Statutory Auditors First Floor, Jebsen House 53-61 High Street Ruislip Middlesex HA4 7BD

24th December 2025

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
364,935
Charitable activities
5
Charitable activities
545,883
Other trading activities
3
572,505
Interest receivable
4
47,818
Other income
7,000
Total
1,538,141
EXPENDITURE ON
Raising funds
6
15,387
Charitable activities
7
Direct costs
435,472
Charitable activities
1,012,011
Support costs
134,115
Total
1,596,985
NET INCOME/(EXPENDITURE)
(58,844)
Transfers between funds
18
18,701
Net movement in funds
(40,143)
RECONCILIATION OF FUNDS
Total funds brought forward
795,554
TOTAL FUNDS CARRIED FORWARD
755,411		 Restricted
funds
£
33,285
-
-
-
-
33,285
1,199
3,952
3,000
-
8,151
25,134
(18,701)
6,433
3,605
10,038		 Period
1.1.24
to
Year Ended
30.6.25
31.12.23
Total
Total
funds
funds
£
£
398,220
218,712
545,883
320,873
572,505
519,624
47,818
24,538
7,000
5,764
1,571,426
1,089,511
16,586
22,220
439,424
491,125
1,015,011
512,227
134,115
84,916
1,605,136
1,110,488
(33,710)
(20,977)
-
-
(33,710)
(20,977)
799,159
820,136
765,449
799,159

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

BALANCE SHEET

30TH JUNE 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
62,528
-
CURRENT ASSETS
Stocks
13
29,396
-
Debtors
14
46,610
-
Cash at bank
15
705,384
10,038
781,390
10,038
CREDITORS
Amounts falling due within one year
16
(88,507)
-
NET CURRENT ASSETS
692,883
10,038
TOTAL ASSETS LESS CURRENT
LIABILITIES
755,411
10,038
NET ASSETS
755,411
10,038
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
Total
funds
£
62,528
29,396
46,610
715,422
791,428
(88,507)
702,921
765,449
765,449
755,411
10,038
765,449		 2023
Total
funds
£
60,093
9,172
59,764
748,944
817,880
(78,814)
739,066
799,159
799,159
795,554
3,605
799,159

The financial statements were approved by the Board of Trustees and authorised for issue on 23rd December 2025 and were signed on its behalf by:

G Martin - Trustee

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

CASH FLOW STATEMENT

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 Period
1.1.24
to
Year Ended
30.6.25
31.12.23
£
£
(56,485)
(86,278)
(56,485)
(86,278)
(31,855)
(37,579)
7,000
13,250
47,818
24,538
22,963
209
(33,522)
(86,069)
748,944
835,013
715,422
748,944

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE CASH FLOW STATEMENT FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
(Increase)/decrease in stocks
Decrease in debtors
Increase/(decrease) in creditors
Net cash used in operations		 Period
1.1.24
to
Year Ended
30.6.25
31.12.23
£
£
(33,710)
(20,977)
29,420
14,731
(7,000)
(5,764)
(47,818)
(24,538)
(20,224)
4,351
13,154
21,553
9,693
(75,634)
(56,485)
(86,278)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24
£
Net cash
Cash at bank
748,944		 Cash flow
£
(33,522)		 At 30.6.25
£
715,422
748,944 (33,522) 715,422
Total
748,944		 (33,522) 715,422

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

The Trustees assess whether the use of the going concern basis is appropriate and whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. Having reviewed the future projected cash flows, the Trustees have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. The Trustees have considered the level of reserves held and the expected level of income and expenditure for a period of twelve months from finalisation of these financial statements. The Trustees therefore continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustees' responsibilities.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There were no critical accounting estimates and judgements made in preparing these financial statements.

Income

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

Income from charitable activities includes income earned from adoption fees. Adoption fee income is recognized upon collection of the animal by the new owner.

Donated services or facilities are recognized 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 Charity SORP (FRS 102), the general volunteer time 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.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

1. ACCOUNTING POLICIES - continued

Income

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Income from other trading activities arises mainly from the sale of donated goods. It is impracticable to fair value the stock items due to the volume of low value items. Therefore the sale of donated goods is not recognised in the financial statements until they are sold in line with SORP (FRS 102).

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities and non-charitable trading.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

Costs of raising funds are costs incurred in attracting income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are incurred on the charity apportioned to charitable activities.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% on cost Plant and machinery - 20% on cost Motor vehicles - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

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

Income tax recoverable in relation to deposit income is recognized at the time the deposit income is receivable.

Some expenditure is inclusive of irrecoverable VAT.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

1. ACCOUNTING POLICIES - continued

Taxation

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 institution with whom the funds are deposited.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

----- Start of picture text -----
2. DONATIONS AND LEGACIES
Period
1.1.24
to Year Ended
30.6.25 31.12.23
£ £
Donations 63,281 17,837
Legacies 261,113 96,678
Grants 73,826 104,197
398,220 218,712
3. OTHER TRADING ACTIVITIES
Period
1.1.24
to Year Ended
30.6.25 31.12.23
£ £
Fundraising events 13,636 18,046
Shop income 557,820 500,791
Subscriptions 1,049 787
572,505 519,624
4. INTEREST RECEIVABLE
Period
1.1.24
to Year Ended
30.6.25 31.12.23
£ £
Deposit account interest 47,818 24,538
----- End of picture text -----

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

----- Start of picture text -----
5. INCOME FROM CHARITABLE ACTIVITIES
Period
1.1.24
to Year Ended
30.6.25 31.12.23
Activity £ £
Homing income Charitable activities 130,787 87,869
Clinic income Charitable activities 415,096 221,207
Sale of goods Charitable activities - 11,797
545,883 320,873
6. RAISING FUNDS
Raising donations and legacies
Period
1.1.24
to Year Ended
30.6.25 31.12.23
£ £
Staff costs - 4,368
Events 1,210 1,307
1,210 5,675
Investment management costs
Period
1.1.24
to Year Ended
30.6.25 31.12.23
£ £
Information technology 5,281 9,286
Interest payable and similar charges 10,095 7,259
15,376 16,545
Aggregate amounts 16,586 22,220
----- End of picture text -----

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

7. CHARITABLE ACTIVITIES COSTS

Direct costs
Charitable activities
Support costs
8.
SUPPORT COSTS
Support costs
Support costs, included in the above, are as follows:
Wages
Social security
Pensions
Auditors' remuneration
Accountancy and legal fees		 Support
Direct
costs (see
Costs
note 8)
Totals
£
£
£
439,424
-
439,424
1,015,011
-
1,015,011
-
134,115
134,115
1,454,435
134,115
1,588,550
Human
Governance
resources
costs
Totals
£
£
£
115,137
18,978
134,115
Period
1.1.24
to
Year Ended
30.6.25
31.12.23
Support
Total
costs
activities
£
£
103,293
57,875
9,608
5,476
2,236
1,362
14,850
10,500
4,128
9,703
134,115
84,916

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 30th June 2025 nor for the year ended 31st December 2023.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

9. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

Trustees' expenses paid for the period ended 30th June 2025 was £1,160 (year ended 31st December 2023 - £1,926).

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the period was as follows:
Direct staff
Support staff
Trustees (unpaid)
No employees received emoluments in excess of £60,000.
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
190,229
Charitable activities
Charitable activities
320,873
Other trading activities
519,624
Interest receivable
24,538
Other income
5,764
Total
1,061,028		 Period
1.1.24
to
Year Ended
30.6.25
31.12.23
£
£
739,743
497,737
61,317
29,794
13,189
8,994
814,249
536,525
Period
1.1.24
to
Year Ended
30.6.25
31.12.23
22
22
3
3
8
8
33
33

Restricted
Total
funds
funds
£
£
28,483
218,712
-
320,873
-
519,624
-
24,538
-
5,764
28,483
1,089,511

EXPENDITURE ON

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

----- Start of picture text -----
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Raising funds 18,737 3,483 22,220
Charitable activities
Direct costs 491,125 - 491,125
Charitable activities 496,727 15,500 512,227
-
Support costs 84,916 84,916
Total 1,091,505 18,983 1,110,488
NET INCOME/(EXPENDITURE) (30,477) 9,500 (20,977)
Transfers between funds 16,395 (16,395) -
Net movement in funds (14,082) (6,895) (20,977)
RECONCILIATION OF FUNDS
Total funds brought forward 809,636 10,500 820,136
TOTAL FUNDS CARRIED FORWARD 795,554 3,605 799,159
12. TANGIBLE FIXED ASSETS
Improvements Plant and Motor
to property machinery vehicles Totals
£ £ £ £
COST
At 1st January 2024 139,422 142,045 50,335 331,802
Additions - 8,146 23,709 31,855
- -
Disposals (13,784) (13,784)
At 30th June 2025 139,422 150,191 60,260 349,873
DEPRECIATION
At 1st January 2024 139,422 116,714 15,573 271,709
-
Charge for year 12,455 16,965 29,420
- -
Eliminated on disposal (13,784) (13,784)
At 30th June 2025 139,422 129,169 18,754 287,345
NET BOOK VALUE
At 30th June 2025 - 21,022 41,506 62,528
At 31st December 2023 - 25,331 34,762 60,093
----- End of picture text -----

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

13.
STOCKS
Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income
15.
CASH AT BANK
Welfare
neutering -
General
Pet Plan
Isolation
fund
grant
pen
£
£
£
Cash at bank and in hand
181,111
5,038
5,000
Deposit accounts
524,273
-
-
Total
705,384
5,038
5,000
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors		 2025
£
29,396
2025
£
8,840
6,780
-
30,990
46,610
2025
Total
funds
£
191,149
524,273
715,422
2025
£
56,837
13,643
18,027
88,507		 2023
£
9,172
2023
£
5,418
3,043
9,144
42,159
59,764
2023
Total
funds
£
128,580
620,364
748,944
2023
£
62,902
3,663
12,249
78,814

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
18.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
795,554
Restricted funds
Welfare neutering - Pet Plan grant
-
Gift Aid till
-
Van replacement
3,605
Animal van
-
Isolation pen
-
3,605
TOTAL FUNDS
799,159
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Welfare neutering - Pet Plan grant
Gift Aid till
Animal van
Isolation pen
Van wrapping
TOTAL FUNDS		 Net
movement
in funds
£
(58,844)
5,038
2,801
-
12,295
5,000
25,134
(33,710)
Incoming
resources
£
1,538,141
8,990
4,000
12,295
5,000
3,000
33,285
1,571,426		 2025
£
90,706
98,452
189,158
Transfers
between
funds
£
18,701
-
(2,801)
(3,605)
(12,295)
-
(18,701)
-
Resources
expended
£
(1,596,985)
(3,952)
(1,199)
-
-
(3,000)
(8,151)
(1,605,136)		 2023
£
114,750
229,921
344,671
At 30.6.25
£
755,411
5,038
-
-
-
5,000
10,038
765,449
Movement
in funds
£
(58,844)
5,038
2,801
12,295
5,000
-
25,134
(33,710)

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
Transfers
movement
between
At 1.1.23
in funds
funds
£
£
£
Unrestricted funds
General fund
809,636
(30,477)
16,395
Restricted funds
Animal welfare action days
5,000
(5,000)
-
Welfare neutering - Pet Plan grant
5,000
(5,000)
-
Welfare neutering - Tesco bags for help
500
(500)
-
Van replacement
-
20,000
(16,395)
10,500
9,500
(16,395)
TOTAL FUNDS
820,136
(20,977)
-		 At
31.12.23
£
795,554
-
-
-
3,605
3,605
799,159

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Animal welfare action days
Welfare neutering - Pet Plan grant
Welfare neutering - Tesco bags for help
Vet bills
Gift Aid till
Van replacement
TOTAL FUNDS		 Incoming
resources
£
1,061,028
-
-
-
5,000
3,483
20,000
28,483
1,089,511		 Resources
expended
£
(1,091,505)
(5,000)
(5,000)
(500)
(5,000)
(3,483)
-
(18,983)
(1,110,488)		 Movement
in funds
£
(30,477)
(5,000)
(5,000)
(500)
-
-
20,000
9,500
(20,977)

During the accounting period the charity spent the balance of restricted funds carried over from 2023 (van replacement - £3,605) towards the purchase of a new vehicle.

Five new grants were received during the period:

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS HILLINGDON, SLOUGH WINDSOR, KINGSTON & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

18. MOVEMENT IN FUNDS - continued

Total restricted funds carried forward to 2026 is £10,038.

19. RELATED PARTY DISCLOSURES

During the year, I Hansford, a trustee, received £48,000 (2023 - £31,500) for kennelling and facility services provided to the Charity. I Hansford permits the Charity to retain kennels and catteries on her land, which she also occupies for her own private animal homing business.

During the year, a £500 donation without conditions was received from trustee Graham Martin and £150 donation without conditions was received from trustee Freda Longhurst (2023 - £Nil).

Page 28