REGISTERED CHARifY NUMBEK. 275326 Rewrt of the Trustees and Unaudlted financial Ststements for thÈ YÈar Ended 31 Dernbel 2023 Royal So¢lety For The Prmntion Of Cruelty To Anlmals Chiltern Branch DUX Advi50ry Limited Chartered Accountants Kennel Club House Gatehouse W3v Aylesbury Buckingharnshire HP19 8DB
Royal Society For The Preventiobb Of Cruelty To Anlmals Chiltern Branch Contents of the Financial Strtements for the Year Ended 31 December Z023 Page Report of the Trustees Independent Eyaminer's Report Statement ot Financlal Actlvltles 8a13nce Sheet Notes to the Financial Statements 7 to 12 Oetslled Statement of Financial Attivitles 13 to 14
Royal Soriety For The PrÈ¥ention Of Cruelty To Animals ChiltÈrn Blanch Report of the Tru5tee5 for the Year Ended 31 December 2023 The trustees present their repon with the financi31 statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recomrnended Practice applicable to charities preparing Iheir ac£ount5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of I[elad IFRS 1021 (effective l January 20191. OBJECTIVES AND ACtIVlTtES Oblertlves and alms The objectives of the branch are to promote the work and objects of the National RSPU, with particular reference to the area of the branch. The key aim 15 to find suitable new homes for as many animals as posstble rescued by the Inspectorate, and to provlde proper care for those who h3ve been mistrèated or abandoned. The main actwitles to achleve this are the operation of an animal re-homin8 programme and to help provide veterinary care to pet owners on low Incomes. The trustÈes have reviewed the outcomes and achievements of Dur objertives and artivities for the year, to ensure they remain focused on our charitable aiffls, and continue to deliver benefits to the public. We have complied with the duty under the Charities Att 2011 to have due regèrd to the public benefit guidance published by the Commission. ACHIEVEMENT AND PERFORMANCE Charitable zctivitie5 The activities and achievements ol the charity during the year were.. We 5UPPOrted our local inspettors by t8king in. free of charge, mistreated or abandoned animals. intluding pets whose owner5 suffer ill health or financial difficultie5 or pa55 Èway. The Society's Inspectorate13s well as providing educatiOTI. information and advicel rescues anima15 in distress and enforces laws 3g3inst the cruel rni5treatment of animals in England and Wales by bringin8 prosecutions. We provided subsidised veterinary treatment for animals which are sick or injured and belong to local people on ltrw incomes. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary tTeatment. We provided subsidised neutering and microchipping of cornpanion animals for those in the Branch area on low incomes. We do this by a voucher scheme. This work help5 to control dog/cat populations through neutering and benefits those on means tested benefits by givln8 them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership. Anima15 in our cère received veterinary treatrnent, vaccination, neutering, micro-chipping and are a5se55ed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering. We rehomed animals in need at low cost to people willing and able to have a companion animal. The organisation is erateful for the voluntèers who temporarily home animal5. FINANCIAL REVIEW Flnancial position During thÈ year ended 31 December 2023 the charity had a net deficit of -£31,96412021'. £5,605 surplus). The charity has unrestricted powers of investment which must be exercise<J in accordance with the Trustee Act 2000. The charity does not artively make investments and retains the bulk of the assets in bank accounts. The charity aims to have reserves to cover the c05t5 èS50Clated with the activities for a year. Page I
Royal So¢lety For The Prevention Of Cruelty To Animals Chiliern Branch Report of the Trustee5 for the Year Ended 31 December 2023 FUTUPE PL4NS Thè charity inténds to continue with, and expand upot?. its existing activltSes, mainly a larger focus on animal welfare and edutation within the community. The chanty plans to grow the network of fosterers that are available to care for the animals to help support the tharity'5 central purpose. The Trustees plan to continue to support the existing shop premises in 8uckingham. The shop is a key source of income for the Iharity and ensuring that the shop is è succe55 15 importsnt lor the future of the charity. The immediate focus for the future will be on fundraising to support the activities of the charity and. following some rKent resignations. taking steps to identify and recruit new trustees to grow the current group ol trustees. The charitv also plans to recruit a new full time branch manager who will be tasked with much of the day-to-day operations of the charitv. STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document The charity is controlled by its 8overnin8 document, a deed of trust and constitutes an unincorporated charity. The tharity Is constituted as an unincorporated association. The charity operates as a separately registered branth of the National RSPC& subject to its rules for branthes las updated in 20091. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered tharity numbei 275326 Prlnclpal address 20 Market Hill Buckingham Buckinghamshire MK18 IJX Trustees Mr S Graham Chair Ms L Palmer Mr A Ctste Mr D Rushmere Mrs S Robbie Ms C Watling Mr N Pery Iresigned 3.7.241 Miss L Baker (appointed 13.11.231 Independeni Examlnei Bianca Perrnal FCA DUX Advisory Limited Chartefftd Accountants Kennel Club House Gatehouse Way Ayle5bury Buckingham5hire HP19 8DB Page 2
Royal Socrety For The Prevention Of Cruelty To Animals Chiltern Branch Reptsrt of the Trusteès for the Year Ended 31 December 2023 1111112024 Approved by order of the board ol irustees on and signed on its behalf by.. Mr S Graharn- Trustee Page 3
Indèpendent Examiner's Report to the Trusteès of Royal Socièty For The Prevention Of CrueltyTo Animals Chillern Branch Independent examiner's report to the trustees of Royal Society For The Preventlon Of Cruelty Tts Animals Chiltèrn Brznch I report to the charity tIU5tee5 on my examination of the accounts ol Royal society For The Prevention Of Cruelty To Animals Chiltern Branch Ithe Trust) lor the year ended 31 December 2023. Rèsponsibllities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Att 20111'the Act'l. I report in respect of my examination ol the Trust's accou$ earried out under Section 145 of the Act and in carrying out my examination I have followed all applicablé Directions given by the Charity Commission under Section 14515llbl ol the Att. Independent exarninerf5 Statement I have completed my examination. I confimi that no material mattets have come to my attention in ttsnnection with the examination 8ivin8 me cause to believe that in any material re5pect- accounting COrdS were not kept in respect ol the Trust as required by Sertion 130 of the Act,. or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 tsther than 3ny requirement that the accounts give a true and fairw11 which is not a matter considered as part of an independent examination. I have no concern5 and have tome ècross no other matters in connection with the examination ro which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. 8.p Bianc3 Permal FCA DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB Date.. 1311112024 Page 4
Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch ststement of Flnancial Activities for the Year Ended 31 Dectrnber 2023 31.12.23 Unrestricted fund 31.12.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacie5 23,998 43.962 Charitable actIVleS General 3,410 Other tradlng activitles 95,821 77,898 Total 123,229 121,860 EXPENDITURE ON Charitable activities General 97.984 66,143 Other 57,209 50.112 Total 155,193 116,255 INCOMEIIEXPENDITUREI 131,9641 5,605 RECONCILIATION OF FUWDS Total funds brought forward 214,402 208,797 TOTAL FUNDS CARRIED FORWARD 182,438 214.402 The note5 form part of these f¢nancial statements Page 5
Royal Society ForThè Preventiix) Of Cruelty To Animals Chilttm Branch Balance Sheet 31 December 2023 31.12.23 unstrICted fund 31.12.22 Total funds Notes FIXED A55ET5 Tangible assets 6,283 6.275 CURRENT ASSETS Purchased Stocks Debtors Cash at bank and in hand 5.0(M) 7,718 189,326 5,000 7,688 225,694 202.044 238,382 CREDITORS Amounts falling due within one year io 125,8891 130,2551 NET CURRENT ASSETS 176,155 208,127 TOTAL ASSETS LESS CURRENT LIABILITIES 182,438 214.402 NET ASSETS 182,438 214,402 FUNDS Unrestricted funds 12 182.438 214.402 TOTAL FUNDS 182.438 214,402 The fin3nclal statements were approved by the Board ol Trustee5 and authorised for issue and were s¥ned on it5 behalf by.. on 1111112024 Mr S Graham - Trustee The notes lorm part ol these financial 5tstement% Page 6
Royal Soclety For The Prevention Ot Cruelty To Animals Chiltern Branch Note5to the Financial Ststement$ for the Year Ended 31 Detember 2023 ACCOUNTING POUCIES Basis of preparlng the flnantlal statements ThE finèncial statements of the charity. which is a publSc benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reportlng by Charities.. Statement of Recommended Practi applicable to charities preparing their attounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191., Financial Reporting Stsndard 102 The Financial Repofting Standard applicable in the UK and Republit of Ireland, and the Chariiies Act 2011.The financial statements have been prepared under the historical c05t convention. The financial statements have been prepared to give a 'true and fair. view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent requifed to provide a 'true and fair view,. This departure has involved following the Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland i55ued in oober 2019 rather than the Accounting and Reporting by CharSties.' Statement of Recommended Practice effettive from l April 2005 which has since been withdrawn. IncomÈ All income is recognised in the Statement of Fin3ncial Activities once the charity has erititlement to the funds, it is probable that the income will be retelved and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there Is a legal or constructwe obligation comrnitting 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 èccounted lor on an accruals basis and has been classified under headings that aggregate 311 cost related to the tategory. Where costs cannot be directly attr¢buted to particular heèdings they have been allocated to aCtivite$ on a basis consistent with the Use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Tanzible fixed assets Depreciation is provided at the following annual rates in order to write off each èsset over Its estlmated Fixtures and Fittiings Motor Vehicles Computer Equipment - 25% on cost. - 5% over 20 years straight line - 33% on cost Individual items are capitalised when the Trustees deem appropriate. Stocks Purchased Stock5 are valued at the lower of cost and net reali5able value, after making due allowance for obsolete and slow moving items. Donated 8otsds are included at estimated sales value. Taxatlon The charity Is exempt from tax on its charitable activities. Fund attounting Unrestrirted funds can be used in accordance wlth 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. Pa8e 7 continued...
Royal Society ForThe Prevention Of Cruelty To Anlmals Chlltern Branth Notesto the Financial Statemènts. continued for the Year Ended 31 December 2023 ACCOUNTING POUCIE5- contlnued Fund accounting Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing tommitments Rentals paid under oper3tin8 lea5e5 are charged to the Statement ol Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scherne are charged to the Statement of Financial ActiviEie5 111 the period to which they relate. OTHER TRADING ACTMTIES 31.12.23 31.12.22 Shop Income Sale of donated goods Sub5 & membership5 income 92.341 2,910 570 76,694 1,204 95,821 77,898 SUPPORT COSTS Gtsvernante tosts General 8,553 Governance costs include independent examination lees of £1,556 12022.. £1,386) in respect of the independent examinalion and £1,63812022.. £1,458) lor other service TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 Oecember 2023 nor for the year ended 31 December 2022. Trustees. expenses There were no trustees, expenses paid for the year ended 31 December 2023 nor lor the year ended 31 Oecember 2022. Page 8 continued...
Royal Socigty ForThe Prevention Of Cruelty To Anlmals Chiltern Branch Notes to the Financial Statements- tontinued forthe Year Ended 31 December 2023 STAFF COSTS 31.12.23 31.12.22 Wages and salaries Other pension costs 30.524 392 18,833 378 30,916 19.211 The average monthly number of Èmployees during the year was as follows: 31.12.23 31.12.22 Average number ofemployees No ernployee5 received emolument5 Ln Èxtess of £60,ODO. COMPARAnvES FOR THE STATEMENT OF FINANCIAL ACTIVITIES All funds in the years ended 31 December 2023 and 31 December 2022 were unrestrlcted. TANGIBLE FIXED ASSETS Fixtures and ftttings Plant and machinery Motor vehicles Computer equipment Totals COST At l January 2023 Additions 2,002 6.614 470 7.690 3,740 304 20.046 774 At 31 DetembÈr 2023 2,002 7.084 7,690 4.044 20.820 DEPRECIATION At l January 2023 Charge loryear 2,002 6,491 280 1,538 385 3,740 ioi 13,771 766 At 31 Oecember 2023 2,002 6.771 1.923 3.841 14.537 BOOK VALUE At 31 Oecember 2023 313 5,767 203 6,283 At 31 Oecember 2022 123 6,152 6,275 Pa8e 9 continued...
Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch Notes to the Flnanclal Statements- continued for the Year Ended 31 December 2023 PURCHASED STOCKS 31.12.23 31.12.22 Stocks 5,000 5.OLK) DEBT0. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 21.12.22 Other debtors Prepayments 3,IXJO 4,718 3,000 4,688 7,718 7,688 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade creditors Taxation and social seturitv Other creditors 13,804 3,120 8.965 22,920 364 6,971 25.889 30,255 ii. LEASING AGREEMENTS Minimum lease payments under non-cance113ble operating leases fall due as follows.. 31.12.23 31.12.22 Within one year Between one and five years In rnore than live years 24,740 72,IX>O 72.000 30,000 78,740 90,000 168.740 198,740 12. MOVEMENT IN FUNDS Net movement in funds At 31.12.23 At 1.1.23 Unrestrltted funds General fund 214.402 131,9641 182,438 TOTAL FUNDS 214,402 131,9641 182,438 Page 10 continued...
Royal Sotlety ForThe Prevention Of Cruelty To Animals ChiltÈrn Branch Notes to the Financial Statements. continued lor the Year Ended 31 December 2023 12. MOVEMENT IN FUNDS- eontbnued Net movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in funds Unre5trirted funds General fund 123,229 1155,1931 131.9641 TOTAL FUNDS 123,229 1155,1931 131,9641 Comparatives for movement in fubsds Net movemÈnt in funds At 31.12_22 At 1.1.22 Unrestylcted funds General fund 208,797 5,605 214,402 TOTAL FUN05 208,797 5,605 214,402 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted luMIs General fund 121,860 1116,2551 5,605 TOTAL FUNDS 121,860 1116,2551 5.6CF5 A current year 12 month5 and prioryear 12 months combined position is as follows: Net mtsvement in funds At 31.12.23 At 1.1.22 Unrestrlcted funds General fund 208,797 126,3591 182,438 TOTALFUNDS 208,797 126,3591 182,438 Page 11 continued...
Royal Sotieiy For The Prevention Of Cruelty To Animals Chiltern Branch Notes to the Financial Statements- continued tor the Year Ended 31 December 2023 12. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined nèt movement in funds, induded in the above are as follows.. Incoming resources Resource5 expended Movement in funds Unre5tri¢ted fvnds Gener81 fund 245,089 1271,4481 126,3591 TOTAL FUNDS 245,089 1271.4481 126,3591 13. RELATED PARTY DISCLOSURES There were no related party transactions lor the year ended 31 December 2023 nor for the year ended 31 Deiember 2022. Trustees participate in fostering animals and are reimburseij any costs to the same effect as any otherf05terer. Page 12
Royal Sotiety For The Prevèntion Of Cruelty To Animals Chiltern Branch Detailed Ststement of Financial Activities forthe Year Ended 31 Detember 2023 31.12.23 31.12.22 INCOMEAND ENDOWMENTS Lk)natlons and legacies Donation5 23.998 43,962 Other trading activities Shop income Sale of donated goods Subs & memberships incorne 92.341 2,910 570 76,694 1,204 95,821 77,898 Charitable activities Re-homin8 income 3,410 Total incomin8 resources 123.229 121.860 EXPENDITURE Charotable actlvotles WaBe5 Pensions Insurance Advertis¢n8 Sundries Re-homing expenses Computer costs Subscriptions Travel Animal costs Waste disposal Cost of Sales Entertainrnent Depreciation Grants to institutions 30,524 392 2,052 2.692 1.250 27,364 456 35 641 I,ooi 25,456 515 1,906 152 13.359 45 317 88 765 14.270 11.275 184 475 20,360 89.431 66,143 Othér Wages Pension5 Other operating leases Shop costs- rates and water Shop costs- light and heat Shop costs- telephone rried forward 18,833 378 10,121 1,627 3,124 1,437 35,520 29,032 3,113 12,518 1.766 46,429 This page doe5 not form part of the statutory fin8ncial statements Page 13
Royal Society For The Prevention Of Cruelty To Anlmals Chlltein Branth Detarled Statement of Financial Activities tor the Year Ended 31 December 2023 31.12.23 31.12.22 Other Brought forward Shop costs- prfnting, postage and stationery Motor expenses Depreciation of tangible fixed assets 46,429 256 2,477 8,047 35,520 204 3,794 1,471 57,209 40,989 Support costs Governance tosts Accountancy and legal fee5 Bank interest 6,979 1.574 6.257 2,866 8,553 9.123 Total re50urce5 expended 155,193 116,255 Net lexpendliurèlllncomè 131,9641 5,605 This page doe5 not form part ol the statutory financial statements PaÈe 14