SOUTHEAST SOMERSET BRANCH OF THE RSPCA
CHARITY REGISTRATION 264783
TRUSTEES REPORT AND ACCOUNTS FOR 2024

Pongo (pictured on page 1) came in battered and bruised, with a broken femur and a
broken pelvis. He was mucky and tatty but still weighed in at nearly 7 kilograms. He's
something of a Ragdoll cat with a thick long coat so his fur always seems to be
moulting. He had been a neighbourhood cat and a survivor for a long while, but this
time nearly met his end. With the help of a kind vet who wanted more experience
with orthopaedic work, we got him through the first stage of his recovery at a
reasonable cost, which led to 8 weeks of cage rest. He made no effort to escape and
was very gentle in his manners. He showed no sign of aggression towards the 3 girl
cats already in the house. So...could they be friends? He was a gentleman and the
resident cats quickly accepted him. Shadow, the youngest, took a while longer. In
February 2024 the fosterer asked to adopt him, paid her dues and he was signed
over. At the time of writing, we can say Pongo has stolen the humans, affections and
likes nothing better than a lap for the evening. He'll never be a high jumper or a long-
distance runner, but he's certainly enjoying his life safe away from any traffic.
111
A Blue Quaker parrot rescued and rehomed with the
help of West Dorset branch with whom we
work on birds and small furries
RSPCA South East Somerset Branch
Charity Number 264783

RSPCA South East Somerset Branth
Charity number: 264783
Accounts for the year ended 31 December 2024
Page
Trustee's infoThation and advisors
Report of the trustees
5-19
Independent examiners report to the members of the charity
20
Statement of financial activities
21
Balan￿ sheet
22
Cash flow statement
23
Notes to the financial statements
24-36
Unfortunately. there is not a perfect resolution for every call.
A lovely family was thrown into chaos when the mother
was diagnosed with a temiinal illness, meaning she couldn't work to
help support the family and their world fell apart. We helped the family
by rehoming their pets, including Bruno (pictured).
They were all rehomed to loving homes, although Bruno
struggled with stress for a while. We can only try to relieve the stress
on all concerned, including the animals, but it can be heart-breaking
work for both volunteers and staff.

RSPCA South East Somerset Branch
Charity Number 264783
Accounts for the year ended 31 December 2024
Trustees Report for 2024
The Trustees present their annual report and financial statements of the chartty for the year
ended 31 December 2024. The financial statements have been prepared in accordance
with the accounting policies set out in note 1 to the accounts, and comply with the Charity's
constitution, the Charities Act 2011 and the Charities Statement of Recommended Practice
(FRS 102) applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2019.
Reference and administrative inforniation
TRUSTEES FOR THE YEAR
Lee Chapman
Margaret Baker
Ken Comber
Chair {& paid bookkeeper)
Treasurer
Secretary & Data Protection Officer
Colin Baker
Piers Farley
Peter Luscombe
Rebecca Paull (appointed 20 February 2024)
Tracy Savage
Shani Thomas
Michele Westlake
PROFESSIONAL ADVISORS
Accountants
Milsted Langdon
National Westminster
Co-operative Bank
Lloyds
Under review
Motivo House, Bluebell Rd, Yeovil
Bankers
Westminster Street, Yeovil
Southway, Skelmersdale
The Borough, Yeovil
Solicitors
HMRC VAT registration Number 376532182
Charity Registered Address
8 Coronation Ave. Yeovil Somerset BA213DX
Address for all correspondence
Dairy House Farm, Lufton.Yeovil BA22 8SU
Branch email
secretary.sesrspca@gmail.com

The chari
was re
istered with the Chari
Commission on the 24th November 1972.
It has to follow the branch rules issued by RSPCA (charity 219099) issued in 2009 and updated in
2010. The objects of the branch are to promote the work and 04.ects of the RSPCA1219099) wth
particular referen￿ to the area of South East Somerset as set out in this governing document in
accordan￿ with the policy ofthe RSPCA.
Advancement of animal welfare
Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct
statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicale an
acceptance by sociely that treating living creatures with compassion has a moral benefit for the
public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quanlify and must be
balanced againsl any delriment.
The primary aim of the branch is to assist the Society's Inspectors in acceptance of animals from
welfare or stray of injured animals. There are four key areas of work.
1. Rescue Rehabilitate and Rehome
2. Welfare neutering
3. Welfare microchipping
4. Welfare treatments
Trustees manage the branch on a day to day basis and are appointed annually at the AGM from
members of the RSPCA and the branch who must have held membership for at least the previous
three months. Such persons will have given notice to the secretary and provided tsvo sponsors two
weeks on advance of the AGM. This team of be￿een 5 and 14 persons need to include persons with
skills in administration, finan￿, media, fundraising. retail, marketing legal and animal welfare. From
this team are elected a chairperson, a secretary and a treasurer with suitable experience or able to
undertake further training.
The Trustees meet monthly to agree strategic direction as well as major decisions, lesser decisions
such as velerinary support, stationery etc are dealt with by relevant staff and or individual truslees ad
hoc. On occasion decisions are undertaken by email ifthe matter is urgent.
Formal training has in the past been undertaken by Milstead Langdon and by the provision of
Charity Commission documentation including The Charity complian￿ Toolkil, &minute Guide for
Trustees, CC3 and CC3a. Every prospective trustee is invited to attend three trustee meetings as
an observer.
Identifying Fair Pay
Trustees research what is paid in similar posts. both chanty and standard retail both locally and around
the country. Trustees do refer to olher local branches of the RSPCA to understsnd local trends.
They also review Ihe difficuliy of recruiting and retaining good dedicated staff that both respect the
work of the charily and take pride in their promotion of charily achievements. Those facts are balanced
against the need to spend the income generated by the staff for the charity. It is critical that the key
member of staff along with all other stsff of the team is recognised for their role in both income
generation and promoting animal welfare.
Relationships with other local Oryanisations
Southeast Somerset works with West Dorset Branch assisting with welfare and neutering calls in
adjacent areas while West Dorset will accept a small number of cats, birds and small furies. On other
occasions if there is a multi-animal household this branch will assist wrth rehoming.

Southeast Somerset works with St Giles Animal Rescue who board Southeast Somerset dogs and
cats for rehoming. St Giles manages the stray dogs for Somerset Council. A number of these are
picked up in this branch area but never reclaimed. Of those where ne￿Ssary, Southeast Somerset
pays for neutering, vaccination and microchipping prior to St Giles rehoming them.
As one of a number of RSPCA branches in the South West we are always looking to help each other
achieve their objectives of preventing cruelty and prornoting good welfare.
Welfare Officers Voluntsry
Michele Westlake and Maggie Baker
welfare.sesrs
mail.com
The cattery only operates on an emergency basis, such as when an animal cannot be taken
to St Giles within opening times or there are feral cats waiting for recovery from an
operation or prior to release.
Shop Teams led by
Shops Area Manager
Paula Cullingford
southeastsomerset.rs
mail.com
Crewkerne Staff
Manager
Assis. Manager
Sales Assistant
Kim Studley
Joanne Jackson
Mia Wright
Glastonbury Stsff
Manager
Assis. Manager
Assis. Manager
Assis. Manager
Sales Assis
Somerton Staff
Lesley Phillips
Alison Walsh
Polly Taylor
Lindsey pickles
Sharon Slater
Manager
Assis. Manager
Colleen Wolski
Liesl Hookins
South Petherton Stsff
Manager
Sales Assist
Michele Broom
Niki Crofts
Yeovil Staff
Manager
Assis. Manager
Linda Perry
Kat Ashmore
Online
Linda Perry
Transport
Sharon Eglon
Warehouse Supervisor Alana James
Along with these paid members of staff we are extremely grate￿1 to all the volunteers who
offer their time to make the shops as successful as they are.

The Branch Trustees wish to thank all who have helped in any way throughout yet another
difficult year. With this support, both financial and otherwise, the Charity has been able to
assist both animals and owners who have asked for support during the year. The support
was not always financial, sometimes it was time to listen.
Above all our aim is to-
PREVENT SUFFERING AND PROMOTE KINDNESS
REPORT FOR 2024
This has been another testing year with the Branch dealing with large numbers of welfare
issues as a consequence of the Cost-of-Living Crisis. However, the Branch Trustees are
pleased to submit their Annual Report and Financial Statements of the charity for the year
ended 31 December 2024. The South East Somerset Branch of the RSPCA is a separate
registered charity governed by a constitution. The financial statements have been prepared
in accordance with the accounting policies set out in note 1 to the accounts and comply with
the charity's constitution, the Charities Act 2011 and Accounting and Reporting by Chartties=
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard FRS 102 applicable in the UK and
Republic of Ireland.
OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT
The purpose of the charity is "To prevent cruelty and promote kindness". The Trustees
confirm that they have referred to the Charity Commission's guidance on public benefit when
reviewing the charity's aims and objectives and in planning future activities.
Our purposes are, by lawful means, to prevent cruelty, promote kindness and alleviate
suffering to animals in the area of South East Somerset according to the rules and objectives
of the Royal Society for the Prevention of Cruelty to Animals
The Branch carries out these purposes by: _
a. Providing support for the Inspectorate in their work. The priority of the Branch
has always been to support this work by providing funds for veterinary
assistan￿ to animals identified by the Inspectorate as "in need- and whenever
possible to ac￿pt animals for rehoming that are found neglected or cruelly ill-
treated. However, this demand has redU￿d as the Inspectors are now working
shorter hours, targeting more severely affected animals, in non-specific areas
and are provided with limited welfare vouchers by the main Society.
b. The Branch will also identify animals with a similar or lesser need before they
come to the attention of the Inspectorate, thus attempting to redu￿ the work of
the Inspectors in the field where possible
c. Providing welfare assistance and neutering facilities for those on low incomes.
Welfare officers, Michele and Maggie, are very experienced and always
available to the publicfor help and advice. The Branch has provided this support
whenever possible to enable the Inspectorate to improve the lives of many
animals in the area. Although a person's income means tested benefits are
covered, there are always the fewwho do notfitthis criteria but are in desperate
need of our help and we do when an animal might othe￿iSe suffer.

d. Rehoming animals ac￿pted by us for this purpose after vaccinating, neutering
and microchipping
e. Providing advocacy, advi￿ and information to members of the public on
matters related to animal we￿are
f. Promoting the campaigning work of the RSPCA
g. Presenting a welcoming and helpful shop window for the RSPCA
In planning the Branch activities, the Trustees have considered the
Charity Commission guidan￿ on public benefit. The value of
owning an animal has become recognised to benefit the mentsl
health of the owner and as such the branch feels its work adds
benefrt to human lrfe where possible. The Trustees are pleased
that the sections below, report of our achievements and
performance of the charity describe our main activities and
demonstrate the benefrt provided to the public and their pets.
The benefits of the charity's work are demonstrated by the Branch
undertaking as an important part of its work rehabilitating
neglected or cruelly ill-treated animals often brought in by the
Inspectors. It is not the prime purpose of the Branch to rehome unwanted animals and the
Branch does not always have the capacity to do so. but when there is the space it will try to
help accommodate unwanted pets. As the Branch has no animal ￿ntre, we need to
undertake our role to support the Inspectors work and local animal welfare in other ways.
A REVIEW OF OUR ACHIEVEMENTS AND PERFORMANCE: HOW OUR
ACTIVITIES DELIVERED PUBLIC BENEFIT
1. We supported our local Inspectors by providing funds for the emergency treatment of
animals. Although this has reduced as the RSPCA has allocated funding from HQ.
2. We have providing over 1200 meals for dogs and cats
3. We provided subsidised treatment for animals whose owners are on low incomes, where the
owner can't be found or they have been abandoned or lost. 951 cats dogs and
miscellaneous. 108 more than 2023
4. We provided subsidised neutering for those on low incomes. 277 cats and dogs. 61 more
than 2023
5. We have provided financial support to other branches totalling £1454.
6. We provided funds to neuter, vaccinate and microchip unclaimed slray dogs from our area
7. We have taken in and rehomed unwanled, illtreated or abandoned dogs, cals and other
animals mostly via St Giles Animal Centre including 4 tortoises to Brighton. Rehomed 131
cats, dogs and tortoises. An increase of 40 from 2023.
8. We take a vast number of calls from those unwilling or unable to contact the RSPCA central
call centre
9. We provide volunteering opportunities which may advance a career, give valuable
experience and feel rewarding
on￿ again, this year the emphasis of the Branch has been on welfare, not just the welfare
of the animals but the welfare of their owners. Our welfare Offi￿rS have spent hours every
week listening to people's problems and cOn￿rnS- bereavement, people going into hospital,
health issues and increasing numbers of people not knowing how they will get through the
day.
Many hours of time donated to listening to ovmers needing support for different
reasons

The Branch regularly supplied animal food to Yeovil, Langport, Crewkerne and
Glastonburylstreet food banks and have extended this to Bruton, the recipients were very
appreciative. Yeovil are now recording that we supported 1125 animals during the year.
More food is being donated but we are continuing to purchase as needed. Thank you for
the help of the Gateway in Yeovil and the Community Church in Crewkerne.
More than 1200 animals fed relieving pressure on their owners
We have continued to.keep an eye out" for vulnerable people who need our support and
continue to deliver that support on a daily basis. We team up with other organisations, such
as Somerset Mental Health teams where possible. We have dealt with an increasing
number of distressed persons during the year.
Owners in need of mental health support given time
We have successfully partnered with St Giles Animal Centre who not only look after our
cats and dogs before re-homing but underiake the role as dog warden for the branch area
also. We have funded the vaccination, the neutering and microchipping of all stray and
unclaimed dogs from our branch area prior to them being rehomed. We are responsible for
the veterinary care of all our dogs rehomed by St Giles during that time. They advertise and
undertake the administration of all our rehoming to RSPCA standards.
WELFARE SUPPORT
We planned to employ a part ts.me Community Animal Welfare
Officer. This didn't work as anticipated as the breadth of the role
was perhaps too wide. We will be reviewing this in 2025 having
met with the Society's Education team based at West Hatch. We
believe there may be a simpler but more efficient way to achieve
the same benefits. We are ready for the role with all the
equipment and vehicle in pla￿. The van is currently being used
to transport animals and food when needed, and is of course
advertising the branch.
Without an Animal Centre it is difficult to define specifically what we have achieved, so we
have examples of some of the incidents and workings over the year. Michele and Maggie
operate a dedicated often 2417 welfare line (07971175491) along with the Branch welfare
email welfare.sesrs
ca
mail.com and our website www.rs
ca-eastsomerset.or
.uk. This
is a prompt and efficient way in which to engage to promote animal welfare advice and
support to the public. The line provides not only financial advi￿, but an increased number
of calls regarding wildlife, how to manage their animals and how to find a new home where
lack of finance for their animals is forcing this decision. Where possible we try to resolve the
last with offers of food. Where appropriate, calls are referred to the Inspectorate call centre

on 0300 1234999. However, the latter now only operate 8am to 5pm and with a limited
range of species. All branch contacts are currently answered by volunteers. 2417 advice line
We advised and assisted a number of XL bully owners through the new regulations
introduced at the end of 2023 and continued to follow Dexter (pictured) to see how he and
his owner managed in the new climate. He is a very gentle dog and a¢￿pted his new
restrictions but with extra -play. or "challenge. time being intrOdU￿d by his owner.
The vets on occasion have asked for our support where they felt the
animal was SLrffering where in fact it was the owner needing support.
We worked with the housing providers, a special care organisation
run by Dorset County Council and an offshoot from the doctor's
surgery.
We became involved not only with the owners, but vets wanting to
help, Dog Wardens, Social Services, Housing officers, the police and
ambulan￿ crews coming into a situation
where the owner was in a desperate situation and unable to care for
their animals and the animals needed to be taken to safety. On some
of these occasions we asked help from the Inspectorate team to
manage the situation.
Provided advice to the public, owners, housing offi￿rS and vets to name some.
We are often asked for advice covering a wide range of issues. Maggie and Michele are
very experienced and have a strong network of professionals to contact should they need
further guidance.
2024 showed an increasing number of animal owners coming forward for assistance wff(h
neutering, 30 more cats and 34 more dogs. There were a number of MIs￿lIaneoUS animals
including rabbits, guinea pigs and an equine. The costs have increased and extra support
was needed for many. We could have taken in and rehomed instead, but it is better animal
welfare to support animals with their caring owners. Total support to owned animals of
£3,894.69.
It is similar for welfare help, 58 more cats and 77 more dogs. We are aware there are many
more out there that need our help. please don't be afraid to ask.
1. COMPARISON OF ANIMAL WELFARE NUMBERS AND COSTS
Welfare numbers
2024
2023
2022
over the previous
four years
Cats
Do
Rabbitslmisc
Misc
Annual Total
Cost
Average per
animal
2021
430
498
372
421
332
412
323
288
18
951
£81,200
£85.38
50
19
764
£63,957
£83.71
88
707
£48,409
£68.47
£74,774
£88.70
10

Neutering numbers over last
four years
2024
2023
2022
2021
Cats
Do
Rabbits
uines
Annual Total
124
153
74
253
83
39
119
278
214
330
128
Micro-chipping over last four
years
2024
2023
2022
2021
Cats
110
109
127
28
Dogs
Annual Total
83
133
21
25
193
242
148
53
REHOMING
We are pleased to work with St Giles Animal Centre both boarding and
veterinary practice, who care for and rehome all our animals. We ex￿eded
the number of animals we helped in 2023 and took in 105 animals, of which
26 were dogs and 79 were cats. We rehomed a total of 127 animals, 27
dogs and 100 cats. There was a considerable increase in cats due to taking
in 35 from Weymouth to assist the Inspectors. It is perhaps a sign of the
times seeing this drastic increase in cats. Overall, numbers were higher in
the summer months, where we were dealing with both kittens and strays. We do not
euthanise any animals, unless on the recommendation of the vet or the behaviourist and in
consultation with at least one trustee. We sadly had to euthanise three cats due to ill health
and transferred 3 cats to another branch on the recommendation of the vet. One dog had a
bone deformity and one of the cats was brought in with a defective ear structure. Alongside
this work we currently pay for the neutering. vaccination and microchipping of all "stray"
dogs collected by the dog warden from within our branch area and that are collected by St
Giles as Somerset Dog Wardens. West Dorset also a¢￿pted a small number of cats from
us.
We also ac￿pted 4 tortoises from the public that we passed to Brighton Branch who are
licensed to care for these protected species and rehome them. We also had the pleasure of
accepting a Blue Quaker parrot for rehoming. We passed this to the West Dorset branch,
who have facilities and quickly found it a new home.
VOLUNTEERS
We recognise that volunteers are a much-undenialued resour￿ for any charity from the
Trustees to the"runners around" We have volunteers at our shops. those who are providing
11

animal welfare, PAT testing and Trustees. We believe this comes to approximately 20,000
hours in total. We cannot express our thanks sufficiently to all these people. We must look to
find a coordinator to lead this team. arranging fundraising, fostering, and other assistan
such as dog walking when someone is sick.
target to recruit more volunteers in order to increase animal welfare undertaken
FUND RAISING
Our main efforts went into the promotion and income generated by the shops. We do have a
small number of collection boxes in shops and cafes but as
less people pay in cash this is reducing in value. We are still L
receiving a share of the national Door to Door collection
organised by the National Society. This year we re￿IVed
£21,733.10 after our small contribution lo the Society
support. We attended a fair at Johnson Park in Yeovil, not
only was this fun, it raised money and promoted ourwork. We
recognise that this sort of event is beneficial not just for
money, but for the promotion of our work and our role in the
community.
Target to recruit a fund raising team
SOCIAL MEDIA
The Branch operates a web site ￿w.rS
ca-eastsomerset o
.uk. We also have Facebook,
Instagram and X, and Yollowers" continue to increase. We have used Instagram to publicise
the exciting clothes for the Boutique. The further marketing and promotion of the Branch is a
key priority for 2025 and professional advice has been undertaken. There are plans with the
help of a new'professional" trustee to develop both our public image of what we do, what we
have done and therefore develop both our public support and income online. Our followers
have increased considerably to improve our social media presen￿ and influen￿. Our new
website is intended to show more of our own work alongside the campaigns and advi
offered by the national RSPCA.
Target to post 6- 10 articles a week
RETAIL (INCLUDING ONLINE WITH EBAY etc)
Target to increase shop income and reduce cost while promoting animal welfare
All our shops are surrounded by a diverse population. Different shops will sell items at
different values identifying the consumer base around each. The retail market has been
challenging with changes in govemment and changes in income for the public. Many shops
will be upgrading their First Aid skills in the New Year. The Trustees would like to thank
Paula and her team for all the dedication they have shown across the shops and Ebay in
the light of the difficulties faced.
12

Crewkerne
Crewkerne has had a very challenging year again over and above some of the other shops,
with roadworks in and around the town, affecting all the local businesses. The business
owners have tried their best to push for speed, but against both the water board and other
ServI￿S it has been hard work. Crewkerne shop has large windows utilised to offer donated
electrics and therefore a high rate of sales. A number of our staff are trained to undertake
PAT testing to ensure the safety of electrical items and comply with the law.
Glastonbu
Glastonbury shop is a hive of quI￿lnesS with an array of new items, such as incense, oil
burners and funky felt hats. The shop has gone from strength to strength over the past
couple of years, with 2024 being their best year to date. It is open seven days a week as
Glastonbury has numerous events on many weekends, which the shop embraces and is an
important part of the whole Glastonbury image. Goddess gatherings, fairy balls, the unique
Frost Fayre as well as the traditional Glastonbury carnival.
Somerton
Many staff and customers are still participants from when we opened the shop in 2012 or
even when the Auxiliary RSPCA Somerton group started in the year dot. Somerton is a
community hub, extremely well supported by a number of loyal volunteers and customers.
We have a new landlord following the death of Harry House but hopefully he recognises
that we will be good tenants for the next 10 or 11 years.
South Petherton
Following the floods at the end of 2023, we decided to try something new and staff have
operated a boutique at South Petherton, specialising in -event. occasion wear in the rear of
the shop and varying the opening hours to suit clients who wished to come as a group to
dress for a special occasion such as a wedding or a prom night. Beautiful sustainable
fashion at affordable prices. This special occasion wear proved very popular with all
generations, as have the array of glorious hats for weddings and garden parties. The front
of the shop offers higher quality clothes, including children's clothes, along with accessories
and homeware. Compact but full of interesting items. Shop hours have been limited, to suit
customer needs and offering evening viewings. Without a doubt they have seen an upturn
in interest. Apart from this, they promoted our welfare message to the local persons.
Yeovil
The Yeovil shop is in a challenging area, with a lot of welfare issues. Changing the shop to
mainly a £3, £2, £1 shop in 2023 enables the branch to redu￿ the amount of stock going to
landfill. Yeovil also sorts and recycles all books, media and such to further prevent waste
and generate income. It is the focal point for all the online trading and it must be taken into
consideration that this is the legal address of the charity as shown on the Charty
Commission website. As a result, many phone calls focus on here and the team are forever
fielding enquiries both for the branch and for the Inspectors.
13

Eba
and other online tradin
Ebay concentrates on selling high value single items along with bundles of stock that we
would probably have recycled. This is due to the vast decline in the recycling market and
the pri￿ plummeting to 5p per kilo (formerly 50p a kilo). We have also started selling lower
grade stock to cash4clothes, enabling us to get the best PrI￿S possible in the struggling
market. Again, since the change of govemment we have seen a change in donations
received that are suitable for this aspect of sale.
Distribution
The driving force for the shops. The van does a regular run Monday, Wednesday and
Friday to each of the shops with all the team communicating their needs via messenger.
Distribution has enabled us to keep the shops fully stocked with items they need along with
moving additional stock to the warehouse and at times distributing animal food to the food
banks.
Warehouse
The warehouse has been very successful in storing and distributing stock to the shops and
Ebay. The warehouse has been streamlined to only stock the highest quality items. Surplus
stock has gone to Ebay or cash4clothes. It remains well stocked, with stock in and out
throughout the week, along with being the hub for recycling, making it easier for the shops
as they do not have to store large bags for the recycling company.
INVESTMENT POLICY
The Trustees reviewed the investment policy during the year. The decision was to continue
not to invest in shares due to the level of risk. We are now re￿Iving a reasonable rate of
interest through the Cooperative bank. However. going forward it was agreed Trustees
would undertake to invest in a fixed term bond with CAF (Charities Aid Foundation) at the
earliest time.
RISK MANAGEMENT
The branch carried out a risk assessment and identified the following risks=.
Loss of income through fraud or theft
Damage to reputation through fraud
Damage to reputation through adverse publicty
Risk of activities of RSPCA, the main Society
Risk of reputation of RSPCA, the main Society
Loss of income through outside for￿S, including severe inclement weather
Risk of pandemic
Insufficient Trustees to continue
Insufficient funds to continue
Managing risk for SUC￿$s1on
Insufficient volunteers to fundraise
Severe changes in trading
Risk of claims against volunteers
Health, Safety and Welfare of volUnt￿rS and staff
14

Risk of claims by volunteers or the public
Risk of non-complian￿ e.g. GDPR or charty regulations
The major risks identrfied have been reviewed and systems and Pro￿dureS have been
established to manage these where possible. The charity continues to take active steps to
manage them and to reduce both the likelihood of incidents occurring and to minimise the
impact should an incident occur. It is the opinion of the Trustees that the Branch's procedures,
policies and controls are adequate to mitigate financial loss and damage to reputation through
error or fraud and to maintain the future financial viability of the Branch.
RESERVES POLICY 2024
The Trustees reviewed the Reserves Policy at their January 2024 meeting. This included
consideration of the committed costs of the shops. leases and their respective break clauses.
Trustees also considered salary costs, animal welfare and potential loss of income if shops
closed again due to further pandemic. They took reputational damage into consideration also.
The Branch has no animal centre and animal welfare support could be temporarily reduced,
or stopped. If stopped, it might damage the reputation of the Branch or the National Society-
The staff consideration would be those employed atthe shops. Therefore, the Trustees would
be responsible for redundancy payments, the ongoing rents and winding up costs for these
properties. The Branch is currently responsible for five shops, Somerton, Crewkerne,
Glastonbury, South Petherton and Yeovil. The shops are a liability for up to five years,
according to the terms of our leases. It may be possible but unlikely to sublet should it be
necessary to close prior to the end of the lease. However, Trustees are required to consider
the total length of the lease when considering branch liabilities. Taking all these points into
consideration the free reserves are £458,084, slightly less than last year intentionally with the
beginning of a formal paid welfare operation. (At the end of 2023 - £482,817, at the end of
2022 - £431,842). The Trustees consider this adequate with the intention of reducing these
further with planned work in 2025. This will be undertaken by promoting the role of a
CommunityAnimal Welfare Officer in 2025 and developing media in order to generate a more
diverse income.
HEALTH AND SAFETY POLICY
Health and Safety
Staff undertake training for health and safety online via our insurer's website. They are
expected to renew this on a regular basis. All staff hold First Aid certificates. These were
renewed at the beginning of 2025. Our ShopsArea Manager has completed a two4ay course
on Mental Health First Aid with MIND.
. The RSPCA South East Somerset Branch will ensure, so far as is reasonably practicable,
the health and safety of volunteers and staff and also exercise its duty of care in respect of
the health and safety of all persons visiting branch premises or events (e.g. volunteers,
members of the public, staff and contractors). The Branch requires the full co-operation of
members of staff and others in meeting these objectives. Risk assessments are undertaken
as necessary and held by the Trustee responsible for the event or at the premises concerned.
In return, it is expected that all persons will behave in a responsible manner in order that the
health and safety of everyone is ensured.
15

b. The Branch will comply with all relevant regulations, which are designed to ensure good
standards of health and safety at work.
c. The Branch will ensure so far as is reasonably practicable:
Safe and healthy work conditions
Safe plant and equipment and systems of work
Appropriate protective equipment and clothing will be provided in order to minimise
risks where these are unavoidable. The Branch will provide such information, undertake
training and supeNision as are necessary to ensure compliance with current legislation
d. A Trustee is appointed as a 'competent' person who is responsible for advising on health
and safety matters within the Branch. Day to day management of health and safety in the
workplace lies with the staff and volunteers themselves.
BRANCH POLICIES
The branch is registered for Data Protection and the following policies are in pla￿..
Safeguarding
Privacy Policy
Data Protection
Code of Conduct
Health and Safety
Volunteering
Young persons
Equality and Diversity
Conflict of interest
Trustee Recruitment
Shop Staff and Volunteer Purchasing Policy
Coronavirus Policy
Lone worker policy
KEY MANAGEMENT AND PERSONNEL REMUNERATION
The Trustees consider that the Board of Trustees comprise the key management personnel
of the charity in charge of directing and controlling the charity and running and operating the
charity on a day-to-day basis. All Trustees give of their time freely and no Trustee
remuneration was paid in the year ex￿pt for:
Lee Chapman who was paid £3,600 for undertaking preparation ofthe monthly bookkeeping
and wages.
Details of Trustee expenses and related party transactions are disclosed in notes 10 and 21
of the accounts. Trustees are required to disclose all relevant interests and register them and
in accordance with the charty's policy withdraw from decisions where a conflict of interest
arises. Where there is a conflict of interest a waiver will be obtained through the Regional
Board. This is the case for Lee Chapman who is the Branch's paid bookkeeper.
16

FINANCIAL REVIEW
The overall income was £568,952. This has increased from 2023's total of £550,073.
General fund raising. grants, donations and legacies totalled £27,904 (2023.. £27,365) which
included -door to door" money raised by the national society and given back to the branches
as a grant annually.
Donations from rehoming cats and dogs totalled £11,655 (2023 - £10,370).
The total income from shops of £523,075 (2023.. £508,145) is broken down in note 4, with a
detailed breakdown of shop expenditure totalling £403,762 (2023: £360,457) in note 6.
The branch currently holds new stock to Ihe value of £5,419 (2023: £9,590) having purchased
£5,867 stock in total (2023: £10,083). Both figures are exclusive of VAT. New items to the
net value of £29,680 (2023: £23.174) were sold in the shops.
Expenditure
To highlight some of the costs=
£149,633 was spent on direct animal welfare (2023 - £126,715).
£448 of veterinary and food spend is still held in stock as of De￿mber 31st (2023= £493).
The cost of expenses for the van was £Nil (2023 - £2,028).
The cost of £3,600 for bookkeeping services for the year includes the cost of salary
administration (2023.. £3,600).
The branch is required to have the accounts independently examined which cost a further
£3,15012023 - £3,000).
The branch spent £319 on postage, website rna1ntenan￿, printing and computer supplies
(2023 - £553).
Unfortunately, as governance takes a more prominenl role these items will escalate. All
efforts are made to keep these to a minimum.
FUTURE PLANS
The Trustees will continue to monitor the viabilty of the shops, look to increase online
sales and recognise the need to explore other potential income streams. Trustees
identified that an income stream of over 90 % from one Sour￿ is a high risk.
The Branch is also keen to further promote the Servi￿ that it continues to deliver for
animals in the local community.
It is increasing its profile and its social media presen￿. Trustees are still proposing to
create the post of part time Community Animal Welfare Offi￿r whose role it will be to
further the objective of preventing cruelty and promoting kindness but in light of
knowledge gained during the year this role may be reviewed from our original
intentions.
17

Education and community work with the aid of the Education Hub operated from West
Hatch by the RSPCA.
Community Action Days operated in conjunction with the Education team in hot spots
identified by ourselves and the Inspectorate.
Increase the numbers undertaken for neutering and microchipping
We have achieved a new website, although we recognise the need to populate this
with more local information of what we do and with what we can offer help.
18

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Statement of trustee's responsibilities
The charity trustees are responsible for preparing a trustees, annual report and financial 5tatement5 in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generallv
Accepted Accounting practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial
statements for each year which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for the period. In preparing those financial
statement5, the trustees are required to-
* Select suitable accounting policies and then apply them consistently-
Observe the methods and principles in the applicable Charities SORP;
Make judgements and estimates that are reasonable and prudent,.
State whether applicable accounting stsndards and ststements of recommended
practice have been followed. subject to any material departures disclosed and explained
in the financial statements,.
Prepare the financial statements on a going concern basis unless it is inappropriate to
presume that the charity will continue in business.
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, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constitution.
The trustees are also responsible for safeguarding the assets of the charity and taking reasonable steps for
the prevention and detection of fraud and other irreRularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's website in accordance with legislation in the United Kingdom governing the
preparation and dissemination of financial statements.
Approved and signed on behalf of the trustees by-
M A Baker
Treasurer
Lchapman
Trustee
Date.. 1310512025
Page 19

RSPCA South East Somerset Branch
Charity number: 264783
Attounts for the year ended 31 December 2024
Independent examiner's report to the try￿te$S of RSPCA South East 5omerset Branch
I report to the trustees on my examination of the accounts of RSPCA South East Somerset Branch for the year ended 31
December 2024.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 20111'the Act'l.
Having satisfied myself that the accounts of the Charity are not required to be audited under section 144121 of the
2011 Act and are eligible for independent examination. I report in respect of my examination of the Charity's accounts
carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed the
applicèble Oirections given by the Charity Commi55ion urbder section 14515llbl of the 2011 Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250.C#)O your examiner must be a member of a body listed in section 145
of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect=
l. accounting records were not kept in respect of the Charity as required by section 130 of the Chartties Art 2011,. or
2. the acco(Jnts do not accord with those records- or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2(K)8 other than any requirement that the accounts give a 'true
and fair view which is not a matter considered as part of an independent examination- or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR51021.
I have no concerns and have come across no other matters in connertion with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Robert Cadwallader FCA
Date 1510512025
Milsted Langdon LLP
Chartered Accountants
Motivo House
Alvington
Yeovil
Somerset. BA20 2FG
Page 20

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Statement of financial activities
Unrestricted Restricted
funds
funds
2024
Total
2023
Total
Notes
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total income
27.904
11.655
523.075
6.318
568.952
27.904
11.655
523,075
6,318
568,952
27,365
10,370
508,145
4,193
550,073
Expenditure on:
Raising funds
Charitable activities
Total expenditure
403.762
175.106
578.868
403,762
177,932
581.694
360,457
142,937
503,394
2.826
2.826
Net movement in funds
19,9161
12,8261 112,7421
46,679
Total funds brought forward
484.5
3.143
487,643
440,964
Total funds carried forward
18
474,584
317
474,901
487,643
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 18 on page 33.
The notes on pages 22 to 35 form an integral part of these financial statements.
Page 21

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Statement of financial position as at 31 December 2024
2024
2023
Notes
Fixed assets
Tangible assets
Intangible assets
Total fixed assets
12
12,5(K)
1,683
13
16,51X)
1,683
Current assets
Stocks
Debtors
Cash at bank and in hand
Total current assets
14
5.867
7,647
465,830
479.344
10,083
7,113
494,202
511,398
Is
Creditors: amounts falling due
within one year
16
120.9431
125,4381
Net current assets
458,401
485,960
Net assets
474.901
487.643
Funds of the charity:
Unrestricted income fvnd5
General funds
Designated funds
Restricted incorne funds
Equine Welfare
Total charity funds
429,150
45,434
396,956
87,544
317
474,901
3,143
487,643
18
The financial statements were approved by the trustees, and authorised for issue on
signed on their behalf by..
1310512025 and
M A Baker
Treasurer
Lchapman
Trustee
Page 22

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Statement of Cash Flows
Total
Funds
2024
Total
Funds
2023
Note
Net cash generated in operating artivities
20
114.0811
39,294
Cash flows from investing activities:
Purchase of tangible fixed assets
Purchase of intangible fixed assets
Interest and dividends
115,6091
I5,0￿)
6,318
12501
4,193
Net cash generated in investing activities
114,2911
3,943
Change in cash and cash equivalents in the year
128,3721
43,237
494,202
450,965
Cash and cash equivalents carried forward
465,830
494,202
Page 23

RSPCA South East 5omerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial statements
l Accounting policies
Basis of preparation
The accounts Ifinancial statements) have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to these
actount5. The financial statements have been prepared in accordance with the Statement of
Recommended Practice= Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(Charities SORP 2015 IFRS 1021- effective l January 20191 and the Charities Act 2011.
RSPCA South East Somerset Branch meets the definition of a public benefit entity under FRS 102.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern nor any significant areas of uncertainty that affect the carrying value of assets
held by the charity.
Funds structure
Unrestricted income funds are general funds that are available for use at the trustee's discretion in
furtherance of the objectives of the Charity- Unrestricted funds include designated fund5 where the
trustees, at their discretion. have created a fund for a specific purpose.
Restricted funds are those donated for use in a particular area of for specific purposes, the use which
is restricted to that area or purpose by the donor. The restricted funds are specifically for the
purpose of contributing to the cost of veterinary treatment and other fees associated with animals
from outside of the RSPCA South East Somerset Branch area which for reasons of animal welfare and
logistics are more conveniently handled by the branch.
Further details of each fund are disclosed in note 18.
Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of the income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfillment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the
reporting period.
Income from the sale of donated goods in the shops operated by the charity is recogni5ed once sold
due to there not being 3 practical method of valuing the g(K)d5 being donated by the general public.
Page 24

RSPCA South East 5omerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial ststements
Legacy gifts are recognised on a case by case basis following the grant of probate when the
administratorlexecutor for the estate has communicated in writing both the amount and settlement
date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on
a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable
with a degree of reasonable accuracy and the title to the asset having been transferred to the
charity.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity,. this is normally upon notification of the interest paid or payable by the bank.
Dividends are recognised once the dividend has been declared and notification has been received of
the dividend due.
Donated services and facilities
Donated services or facilities are recognised as income when the charity has control over the item,
any conditions associated with the donated item have been met. the receipt of the economic benefit
can be measured reliably. On receipt, donated services and 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.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable settlement is required and the amount of
the obligation can be measured reliably.
All expenditure is recognised on an accruals basis. All costs. including support costs and governance
COSts are allocated to the applicable expenditure heading that aggregate similar costs to that
category. Where costs cannot be directly attributed to particular headings they have been allocated
on a basis consistent with the use of resources, with central staff costs allocated on the basis of time
spent, and depreciation charges allocated on the portion of the asseys use. Other support costs are
allocated based on the SDread of staff costs.
Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Cost of raising funds
The costs of generating funds consist of costs incurred in attracting voluntary income, the
management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs ofan indirect nature ne￿ssary to support them.
Page 25

RSPCA South East 5omerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial ststements
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff costs by the time Spent and other costs by their usage.
Governance costs
These include the costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs include costs related to independent examination.
strategic management and Trustee's meetings and reimbursed expenses.
Taxation
The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied
exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £150 or more are capitalised and valued at historical cost.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
Leasehold property improvements
Fixtures, fittings and equipment
Motor vehicles
over lease of the property
20% straight line
25% reducing balance
Intangible fixed assets
Identifiable development expenditure is capitalised to the extent that the technical, commercial and
financial feasibility can be demonstrated.
Amortisatlon
Intangible assets are amortised on a straight line basis over their useful lives. The useful lives of
intangible assets are as follows:
Website
20% straight line
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the
scheme are held separately from those of the charity- Any annual contributions are charges to the
Statement of Financial Activities.
Page 26

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial statements
Stock
Stock is valved at the lower of c05t and estimated Selling prite less cost5 to complete and sell. after
due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out IFIFOI.
Goods donated by the general public to be sold in the shops operated by the charity are not included
in the value of stock due to there being no practical method of determining the value prior to sale.
Financial instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and
financial liabilities of the charity and their measurement basis are as follows:
Financial assets - trade and other debtors are basic financial instruments and are debt instruments
measured at amortised cost. Prepayments are not financial instruments.
Cash at bank - is classified as a basic financial instrument and is measured at face value.
Financial liabilities trade creditors. accruals and other creditors are financial instruments, and are
measured at amortised cost. Taxation and social securwty are not included in the financial
instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the
cash settlement has already taken place and there is an obligation to deliver services rather than
cash or another financial instrument.
Page 27

RSPCA South East 5omerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial ststements
2 Intome from donations and legacies
Unrestricted Restrirted
fund
fund
Totsl
2024
Total
2023
Donations
Subscriptions
Fund raising
Door to door
Donated services
6.031
140
6,031
140
1,970
383
21,733
21,733
22,984
2,028
27,365
27,904
27,904
Included in 2023 was £nil of restricted funds.
3 Income from charitsble activities
Unrestricted Restricted
fund
fund
Totsl
2024
Totsl
2023
Rehoming income
Other income
11,655
11,655
10,190
180
10,370
11,655
11,655
Included in 2023 was £nil of restricted funds.
Page 28

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financlal statements
4 Other trading activities
Unrestricted Restricted
fund
fund
Totsl
2024
Total
2023
Shop income by RSPCA branch shop5
Crewkerne
Glastonbury
Somerton
South Petherton
Yeovil
Ebay and online
Recycling and other
105,346
182,150
136,496
34,996
33,316
25,148
5,623
523.075
105,346
182,150
136,496
34,996
33,316
25,148
5,623
523.075
111,146
159,870
132,449
32,682
34,767
33,493
3,738
508,145
Included in 2023 was Enil of restricted funds.
5 Investment income
Unrestricted Restricted
fvnd
fund
Total
2024
Total
2023
Interest receivable and similar income
Bank interest
6,318
6,318
6,318
6,318
4,193
4,193
Included in 2023 was £nil of restricted funds.
Page 29

RSPCA Souih Easl Somer5et Branch
Charity number. Z64783
Accrwnts forthe yearended 31 Decethr2014
Notes to the financial statements
6 Individual Shop costs
South
Crewkeme Glastontsjry Somerton Petherton Yeo¥il
Warehouse
& other
Online & Ebav
Total
2024
RÈnt
Rates and water
Electricrcv
Telephone
Wage5
Repairs
Other
Gr￿5 for resale
14,572
671
1.832
695
46,296
654
7,293
2,420
74,433
14.289
11.5
575
L698
26]
39.733
381
5.857
675
6.21K>
4.968
412
246
L286
916
437
458
30.290 37.776
45
557
L119
2.416
L2(K)
60.529
1,608
4.120
1.134
5,829
204
1,937
35,594 280,292
624
3,540
6.463
28,938
4.171
18,577
54,922 403,762
L231
140
72.365
L279
Iso
18.238
1,890
396
21,874
10.915
104,727
39.789 47,337
SoLrth
Crewkeme Glastonbury Somerton Petherton Yeo¥ll
Online. Ebay&
W3￿house
T￿al
2023
Rent
Rates and water
Elertricty
Telephone
Wages
RÈpairs
Other
Good5 for resale
14,594
392
3,137
370
40,619
2,235
4,051
1,423
66,821
18.456
405
3,169
167
,226
505
3.695
6,228
88,851
11.5(X)
(KX) 4.7(KJ
260
313
L550
967
373
30.638 32.446
L115
1213
17951
3.432
657
290
39.934 43.734
9,IOD
926
1.235
326
45,290
21
8,627
64,350
2,544
12.793
2.044
238,494
8,412
22,738
9,D82
360,457
2.735
299
33.275
3.323
3,728
55.592
65,525
Page 30

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 De￿mber 2024
Notes to the financial ststements
7 Costs of charitable activlties
Unrestrlcted Restricted
fund
fund
Total
2024
Totsl
2023
Neutering
Veterinary welfare
Kennels
Microchips
Cattery consumables
Vehicle costs
Advertising
Insurance
Printing, stationery and office supplies
Postage, carriage and telephone
Other expenses
Depreciation
Amortisation
27,076
79.310
47.6(h)
619
823
2.003
27,899
81,313
47,600
619
23,163
65,870
36,620
833
229
2,028
3,597
554
352
201
1,369
921
3.171
453
319
3,171
453
319
3,215
4.792
3,215
4,792
1,000
170,381
7,551
177,932
167.555
7,551
175.106
2,826
135,737
7,200
142,937
Governance and support costs
2,826
Included in 2023 was £3,625 of restrirted funds.
8 Governance and support costs
Unrestricted Restricted
fund
fund
Total
2024
Totsl
2023
Independent examiner's fees
Other accountancy fees
Bookkeeping
3.150
801
3,600
7,551
3,150
801
3,600
7,551
3,000
600
3,600
7,200
Included in 2023 was £nil of restricted funds.
9 Net income/{expenditure}
Net income/lexpenditurel for the year includes:
2024
2023
Independent examiner's fees
Independent examination
Other
3,150
801
4.792
1,000
60,529
3,000
600
921
Depreciation of fixed assets
Amortisation of fixed assets
Operating leases
64,350
Page 31

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial statements
10 Trustees remuneration and expenses
The trustees all give freely their time and expertise without any form of remuneration or other
benefit in cash or kind12023.. £nill.
During the year, the charity made the following transactions with trustees:
Margaret Baker
Margaret Baker made a van available to the charity. A donation in kind of £Nil 12023.. £2,028) has
been included in respect of the running costs of the vehicle and for shop insurance paid privately.
Lee Chapman
£3,60012023: £3,600) was paid to Lee Chapman during the year for bookkeeping seNices.
At the balance sheet date the amount owed to Lee Chapman was £30012023.. £3001-
11 Staff costs
The aggregate payroll costs were as follow5-
2024
2023
Wages and salaries
Social security costs
Pension contributions
271,615
12,323
4.152
288,090
229,933
5,904
2.657
238,494
The monthly average number of persons (including senior management team) employed by the
charity during the year is as follows:
2024
No
2023
No
Full time
Part time
15
16
13
16
No employee received emoluments of more than £60,CM)O during the year.
Page 32

RSPCA South East Somerset Branth
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial statements
12 Tangible fixed assets
Leasehold
property
improvements
Motor
vehicles
Fixtures,
rittings &
equipment
Total
Cost
At l January 2024
Additions
At 31 December 2024
21.717
36,237
609
36,846
57,954
15,609
73,563
15.CKIO
15.000
21.717
Depreciation
At l January 2024
Charge for the year
At 31 December 2024
20.492
612
21.104
35,779
430
36,209
56,271
4,792
61,063
3,750
3.750
Net book value
At 31 December 2024
613
11.250
637
12,500
At 31 December 2023
1.225
458
1,683
13 Intangible fixed assets
Website
Total
Cost
At l January 2024
Additions
At 31 December 2024
5,000
5,000
5,000
5,000
Amortisation
At l January 2024
Charge for the year
At 31 December 2024
1,000
1,000
1,000
1,000
Net book value
At 31 December 2024
4,000
4,000
At 31 December 2023
Page 33

RSPCA South East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 December 2024
Notes to the financial 5tatement5
14 Stock
2024
2023
Stock held at shops
Veterinary stock
5,419
448
5,867
9,590
493
10,083
IS Debtors
2024
2023
Trade debtors
Prepayments
VAT recoverable
3,998
2.644
1.005
7,647
600
5,580
933
7,113
16 Creditors: amounts falling due within one year
2024
2023
Trade creditor5
Pension creditor
Accruals
12.840
816
7,287
20,943
18,670
683
6,085
25,438
17 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Land and buildings
Within one year
Between two and five years
28.542
53.000
81,542
42,750
23,000
65,750
Each shop lease has a break clause as part of the agreement with the landlord. If the charity chose
to initiate the break clauses currently in place the total future minimum lease payments at 31
December 2024 would be £81.S4212023= £65.750).
P3ge34

RSPCA sO￿h East Somerset Branch
Charity number: 264783
Accounts for the year ended 31 De￿mber 2024
Notes to the financlal statements
18 Funds
Balance at
l January
2024
Balance at
31 December
2024
Income Expenditure
Transfer
Unrestricted funds
General funds
Designated - Van
De5ignated- Anim31 welfare
Designated - Shop van
Designated -Equine welfare
Restricted funds
Out of area welfare
Total funds
396,956 568.952
30,CrfJO
25,000
30,LKIO
2,544
1569,3021
32.544
130,0001
429,150
19,5661
15,434
30,000
12.5441
3,143
487,643 568,952
12.8261
1581,6941
317
474,901
Balance at
l January
2023
Balance at
31 December
2023
Income Expenditure
Transfer
Unrestricted funds
General funds
Designated - Van
Designated- Animal welfare
Designated - Shop van
Designated -Equine welfare
Restricted funds
Out of area welfare
Total funds
431,652 550,073
1499,7691
185,0001
30,IX)O
25,000
30.000
396,956
30,000
25,000
30,000
2,544
2,544
6,768
440,964 550,073
13,6251
1503,3941
3,143
487,643
The unrestricted funds are available to be used at the trustees discretion to further the objects of
the charity.
The designated fund represents money trustees wish to spend directly on equine welfare, animal
welfare, shop van and welfare van.
The restricted funds were raised and donated specifically for the purpose of Contributing to the
cost of veterinary treatment and other fees associated with animals from outside of the RSPCA
South East Somerset Branch area which for reasons of animal welfare and logistlcs are more
conveniently handled by the branch.
In 2024 the transfers between funds have been made to the unrestricted general fund from the
specific designated funds as decided by the board of trustees.
Page 35

RSPCA South East Somerset Branch
Charity number: 264783
Account5 for the year ended 31 December 2024
Notes to the financial statements
19 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Total
funds
Tangible fixed assets
Intangible fixed a55ets
Current assets
Current liabilities
Total net assets
12,500
4,000
479,027
120.9431
474,584
12,500
4,000
317 479,344
120,9431
317 474,901
20 Reconciliation of net movement in funds to net cash flow from operating artivities
2024
2023
Net movement in funds
Removal of bank interest and dividends
Add back depreciation charge
Add back amortisation charge
Decreasellincreasel in stock
Decrease/lincreasel in debtors
Increase/l Decrease) in creditors
Net cash generated from operating activities
112,7421
46,679
16,3181 14,1931
4,792
921
1.000
4,216
15341
14,4951
114,0811
13,5201
14171
11761
39,294
21 Related parties
Other than as detailed in note 10 of the accounts and on page 15 in the trustees report the
following related party transactions arose in the year-
Relatives of Mr P Farley. a trustee of the charity, were employed by the branch and their
total remuneration was £68,689 {2023 - £61.4791. Expenses totslling £nil12023 - £nill
were reimbursed.
Page 36

RSPCA South East Somerset Branch
Charity number: 264783
Page 37