REGISTERED CHARifY NUMBEIL" 503759
REPORT OFTHE TRUSTEES AP40
FINANCIAL STATEMENt5
FOR THE YEAR EhlDED 31 DECEMBER 2023
FOR
RSPCA RAOCUFFE SHELTER TRusr
l)uncan & Topli5 Audtt Limited. Ststutory Auditor
3 Princes Court
Royal Way
Loughtx)rough
LeicesterslM"re
LEII 5XR

FOR THE YEAR ENDED 31 DECEMBER 2023
I to 9
10 to 12
14
15
16
17 to 27

REPORT OF THETRUSfEES
FOR THE YEAR ENDED 31 DECEMBER 2023
d￿rity} for the ended 31 December 2023. The Tnjstees confimi that the Annual reprfft and fina￿131 st*ements of the tharity
comply with the current statutory reqLFirements, the ￿qUIrementS of the charitys governing document and the provisions of the
Statement of Recornmend￿ Practice applicdlAe to charities preparing their accounts in accordan￿ wsth the Finants31 Reporting
St￿dard ap￿ in th2 UK and Republic of IrelaThl.{FR51021 leffecti4E l January 20191.
End of Y&ir Rebiew 2023
I)￿ 70 (ase animab remair*d in wr Ca￿ throUgh￿rt 2023. Al[￿h *a5Frwa to ensurE these animals reCep￿d the very best
standards of care and weffare. it has presented challenges of managing rntake of new animals.Rea5suringty our rehoming reputation
remained strong eraoEEh to enable a swift turr￿er of available animals.
would be abandoned and the legal pro¢e55es that must be followed.
ye3rs carrying out and supporting many fundraising activities. The Tnjstees would like to sincerely thank Roy for all his backin8 and
enwagen*nL
We also welcomed our new Trustee Steve Buckman, a retired archrtect whose professional skills will be invaluable as we consider
the FA)tential r&acemeFrt of kennels wtthin our fLrturÈ plan&
The pruspect of moving to 3 Charitable Incorporated Organisation gathered momentum and we are close to achieving this goal. The
Trustees have been e5&￿Ialty d41igent in en51Jring the legal documentati(￿ ts fit for purrK)se and 15 Sustainable to 5afe8uard
actrrties and future s￿5 of the animal centre. We k¥)k forward to the enhatKed ability ao sLitus will brm& ¥rtKh will allry4rf us
to recruit further professionals and increase the diversity within our Trustee Board.
Income generation continues to be challenging amKtst cQst-of4rw￿ pressures. Erthiraging siipport throu8h (h)rRt*)ns leg
is. as always, high priority- Str3te8les 3rÈ r@vi@wÈd regu5arly. 311owing us to èdèpt and maintain a proactive approach to our
fundra1s1￿ cytle. H*hl8htwg our work aTKI lrKJe￿￿nt ststus as a Tr￿St is key to ensuri￿ contin￿1 supp)rt frorn
e￿51[￿8 donors.
Our outreach work ts deveEoping all the time and ￿aChIng a wi15er audience. A variety of corpolate bus1T￿SseS joined u5 team
building Yo6unteer days, and we are conductirt8 more ed￿at￿nal visits than ever wth schl￿5 and colleges across
Nottinglk4mshire. Feedback from this work has been excellen¢ enabli1￿ us to confidently and continually evdve.
apprentKe5hip5 With distinctions. allows us to fill Npcancies when they arise wTrth a I￿1￿.train￿d, reliable 3fKI experierKed
Ella Carpenter, Centre man￿r. was awarded BrorKh Winner in tt* (3tegory of K5PCA (kgaThsational Effecti¥erw.
Ella v435 also avrarded her M5r in ainical Animal Behaviour and conferred with a Doctor of Laws from Nottingham UnpMsity in
recogniti￿ ofthe educatgonal work the centre doe5 wrih veterinary students ofthe Uni¥erw.
The centre is proud to be a recognised establishment by the National Society and a number of extemal bodies as an example of our
excellent facilities and practtse. We VMII continue to buikl on our SLKcess, delivering the best animal welfare Servi￿ p)wble. in
As pr￿sty smed. the Centre has had a Lirge number of dLV awaiting decisi(y)s ty the courts. This restrthd the number of
dog5 whach we can take in and subsequentty rehome.
However, cat rehoming and rabbit rehomin8 have held up wèll.
Tr* wmbers 2023 a￿ IW 127. Cats 441 and Rablits 39
Page I

REPORT OF THE TRilStEE5
OBJECTIVES AND ACTIVITIES
The Tntst operntes within a natFc*uI ￿ pursuing the same obiecbves as the Rcrya Society for the Prevention ￿ Crudty to
Animals.
Whilst beirÉ a self.funding independent charity. the Trust operate5 Ut￿￿TrE a isy*d by tt* N￿1C￿l ￿lety of the RSPC4
and as such the Trust adheres to the animal welfare policies of the RSPCA.
In Settl￿ t*iectives and planning for activities. the T￿￿teeS ha4t given due consideratii)n to geneTal guidance published by the
Charity Commi55ion relating to public benefrt. In particular. the Tnjstees consider how planned activities will contribute to the aim
The animal accommodation can house PJJ dogs. 77 cats and 10 rabbits. Animals of a domestic nature are offered for ad(ytion to
sultat￿e mèmbers of the pubk. The Shelter not norn￿1￿ care for Wbkl animals: these animals are passed (XTtQ specialist
arers. Provided spate ts av341able, no animal ts ever turned away from the Shetter. where they can be assured of dean, well
maintsined accommodation. will be well fed. will be provided with veterinary care, arbd where they will be ILwJked after by
dedtited strff of ar(M)￿l 25 people and re8ukr volunteers. No anim* are euthanised unless unsuitable for rehom1￿ due to
health or be1th1￿[al problems could comwomise bong tem welfare ofthe animal or Fwyae a public safetyrÉsk
AnAnals are pEa￿d in the care of Radd[￿ Shelter ￿ member5 of the puL4ic. Icol RSPCA Branthe5 and by the &yuetVs own
All Staff attend regular appropriate training courses indurfire NVQ qualifications. Specialist courses for martagef5 and supervisors
and also dog behawoural training a￿ included. Wrth this in mind we strive to achieve the best care and the best resuks for animals
n our care.
As a major source of income is prowded by legaThe5 from our donor5. additional efft)rt will be rnade to make our need for these
FINANOAL REVIEW
Total incoming resour￿ for the year were £674,050 (2022: £553,183). It￿￿di￿ lega￿ of £86.37112022: £168,020). Expwiditu
was £785,988 {2022.. £703,306). Net gains on investments totalled £36.83312022: Loss £132,0821, resulting in a net loss for the year
1*£75,10512022: Lots £282205)
The 2023 budget allowed for incoming resources of £524,950, and expenditure of £809,100. with a net budgeted deficit of
InveSt￿nt poliry and perforniance
The employs Brewin tk)Iphin to manage all investments on a (fiscretionary basi> Brewin Dolphin will manage the
thrO￿h making investments on a low to medium risk ba￿$. investrnent purchases and sales are notifted by Brewin Ddphin to
the Trustees and the Trustees have online reporting access to the portfolio.
The fund made a net Gain of £36.83312022.. L05s£132.082).
Page 2

REpoKf OF THE TRUSTEES
FOR THE YEAR ENt)ED 31 DECEMBER2023
At the end of the year, theTrust held an accumulated fund of E3,635,23812022.' £3,710,343).
.The Trust holds reSer￿S in ￿der that le%*ls of service provrded for animal Welfa￿ may be maint*ned should there be a reduLtK)n
in I￿)ming rvA>urce& Thrs should be equivalent to 12.18 n￿rth5 eX￿ditUre.
-Reserve5 in thts context shoukl mean funds that are freth wdilaL4e IK)r the Trus¥s general after all commitments h
The Trustees therefore agree that tan￿ble fixed assets such as pyoperty and equ1w1￿( tcwher with any restricted fijnds. shoukl
be eXd￿•ed from the calculation of general resep4e5.
2022
Totsl resetves
Le55: Tar￿ible fixed assets
Less= Intangible fixed assets
3,635.238
3,710.343
11203.603} {2,219.426)
12001
1.431.635
I.4￿,717
The TrusL therefore, some £1,431,635 121Y22: £I,4￿),717) in apilable fund5 at the year end. This rewesents èpkYoM
20.5 months expenditure, based on 2023 leve15 of expenditu￿ 12022.. 25.4 monthsl. This level of reserves exceeds the Trustees
desired raFV of 12.18 nx¥rt
Included within the fixed a55etstotal above is £223,70112022: £217,550I of restricted funds.
2023
2022
Cash in hand
131.693
25.124
174,357
30.857
156.817
205,214
There are no other matters of syitsnce to rpt*)TL were no d￿￿e$ to duri￿ 2023. nor are aFry tharys planned
for 2024.
The financial statements have been prepared on a going concem basis as thè Trustees believe that there are known,
reasonably foreseeable. cornlit1￿ or events. Ixesent or firture. that raise any substantlal th)ubt atx)ut the Trust's abilFty to
continue as a 8(Mng concem. The Trustees have £on5idered the le￿1 of funds hehl. and the exp&ted level of income
expenditure for the next 12 months, together ￿th that of 2025. and the budgeted incorne and expendrture is suffictent, with the
level of reserves. forthe Trust to be able to continue as a going ccrtem.
Page 3

REPORTOF THE TRUSTEES
PLANS FOR FUTURE PERIODS
Lirge scale de¥eloprnt of wr ￿hOrnin& education and veterinaryfacilitie5 were completed in 2019.
Before any large scale fLrture can the true costs of running the Centre need to be estabiished. A"r￿rnal. year of
itKome and expenditure has not yet been seen. mainty beCa¥￿e of the hi￿ numbers of our lare awaibng Court deo"sions
and the cost of living crisi
The main target for 2024 is the achi￿ement of Cto ststuswhith allowthe increase inTrustee numbers turrentfy IHnited tofive.
from legaoes wtll continue to be a variatAe s￿r¢e ot income to the Charity.
The IMx*et for 2024 shows a dthit of £298,350 Ibefore any in%estinent 105ses or gains) which will reduce further the reserves of
The TTU5t is continualPrf iookirE to increase the income and reduce tt* rthe1th￿ of a defrit btirg In￿rTed the
Charitrfs alylityto Use reserves held for the furtherance of its obie
The Tn￿ee$ carefijlfy consKlered thefuture plans forthe shelter.
Allowing for the volatility and uncertainty of legacy it)come, an improved income stream 15 essential.
Gtwemin8 document
The tharrty is controlled by itsgoNtmingdc*urnert a deed of trust and cor￿ItuteS an unl￿ted charity.
stsrvin& injured or diseased animals, for tl* prom()t￿ of knndness, and preventi￿ or suppression of c￿￿¥t0 animals.
The t￿￿ is an Untncor￿rated trust. constitLrted under a t￿st deed dated 26 September 1973. and amended by agreements dated
30 December 1991. 13 December 1993 and 16 May 1934.
althou8h the power to èp￿1￿ttheM rpmains with the National RSPC4 Board. Each apFKJintment is fcy a term Of[￿ryear%
Page 4

REPO1￿ OF THE TRIISTEES
FOR THE YEAR Ef4DED 31 DECEMBER
The trustees who 5efved duringthe year were:.
. David Carter
- Svzie Etridge
. David Evans
- RovTay￿ (to 28 February 20231
Michael Tomlinso
- Stephen Buckman (from 22 March 20231
At the date of signing these accounts the Trustees were as follows".
. Stefv Bucknnan {from 22 Marth 20231
- David Carter
- Suzie Etrid8e
- David Evans
. m￿1￿er Tomlinson
Commrttee for the Shetter. Jt has been agreed that the role of the Mana8ement Commiitee be suspended, and rep￿￿ by a fill
meets"Thd ofthe TrLtstees on 3 ttM￿thfy basi&
Day to day administrats.on ofthe animal shetter is dewed to the Animal Centre Manager.
Emknes are ¢￿SUIted cffi ssues of ¢¢￿￿n to them ￿ means of regular staff meetirlgs ar￿ are kept inf0rr￿d directy by the
management, on speofic matter5. There is a full p￿ra￿rne of regular5tsff trainin8 for NVQand other training prcyammes.
set of the Trust Deed and attached ag￿eMents. together with a copy of the previou5 year's audited accounts. These are then later
di5a￿Se￿ in a one to one meetrng. Anyfurther trasn1￿ required is C(￿51dered at the appropriote time.
For new Trustee5, attention is drawn to the Charity Commission document Yhe essential trustee: what you need to know, what
u need to do ICC31"
Pay Poficy forsenior Staff
RemuneratK)ll and beneffts of all the chanty's personnel linduding the key rnanagernent pers{￿ne1) are set in kne with other
comparable large animal reh(xning centres and take into ac£ount the levd of &4ills and expef1e￿e required. re5F￿ls*bir￿ giv￿.
and the rate of inflation. In particular. reference wtll be made to the m05t recent salary surveys and salaries paid by other local
charrt*s in the same field and of equNalent sr￿. The Centre Managerfs ￿1 of remuneration is set and agreed by the Trustees. all
Should the post of Centre Manager becom wacant it wiu be thrwhout the RSPCA and extwnalty via the Trust's
All the trustees give fredy of thwr time, and rrf) trustee re¢ei¥Ed remunernts.on for thebr work for the charity in the year. other than
Page 5

Principal Risks and Uncertainties
Wortd e¥ents still impact the Investments held by the Trust. To ensure best a(knce, Brewin th)Iphin are employed as our
professional advisers to rnitl8ate any1055 of investment value.
On a workl sw gkthl 8rowth forecasts continued to be taken lthver with the impart on In￿stM￿ belng COnsKIw￿
the Trustees.
A lary number of 3nirnals have been taken into the Centre as a result of enforcement xtion by the NatKmal Society's Inspectorate.
These animals cannot be rehomed until the judicial proceedings are completed, sometimes taking in excess of eighteen months.
This leats to a 5i8nifKant drop in animals available for rehoming and a sub5eouent decrpa5e in adopt￿ fees thT(wgh 2023.
To maximise adoption5, the Trust must ensure that it is at forefront of adopter'5 minds as opposed to any of our competttors.
Injury to meMb￿0fthe Public or Staff
Atl Health and Safety risk assessments and training is in place to reduce any potential occurrence.
All essential IT systems have now been moved to "cloud" service providers who are re5pon5ible for the security and availability of
the Trust's inf0m￿ti(m.Th1S fe5tnKturE has p￿rfO1r￿ed well through 2023. In additM)n to thts. The Trust continues to contract
profe55ronal tT wpwrt company to ensure continuity of ser¥￿e. With the rapid advance of technokn. we w411 maintain effort5
totake advantage of th￿ advancement and reduce costs Whi￿ providin8 8 more effective service.
No further large Scale projetts are currently ￿aTrned, altho1￿ over the next few years the refurbishment of the kennels bs Still
undercon5Kleration.
Adoptkn> olAnlmals
to have lon8er lasting advartaBe5 to the running of the Centre.
The rneth¢￿ tn whith we Tphome anirna15 Contin￿ to be aFpraised.
We are Continuing to see knimals need•￿ to st8y longer as those animals brought into LES by Inspectors are often those needing
eterinary treatment and extensive rehabilltsti￿. The average (c￿ per antmal ha5 therefoTe ¢Lmtinued to rise in terms of t￿ing
costs and provision of treatment.
U5 are tie1￿ 5ucce55fv1ty TEhoft￿. With this in mFnd 3dopti(m incis￿ decre35ed.
The animal centre has continued to provide SUp￿rt to the national society, the veterinary industry and the general public by
provKlin8 a ne4rtering servi{￿ to ￿l$l wrth a wtential kÉtten uisi5. For some ot the g￿ra1 put￿1¢ xcess to ￿terinary seThice5 ￿¥11
pose$ 3 problem.
The Centre tr3ins its 3pprentKes and therefore it is Tr)t that s(￿r(Ing apprwith pers(Yhnel WIH be a probtem.
Page 6

REpoirr OF THE TRUFtEES
FOR THE YEAR ENDED 31 DECEMBER 2023
As the Twst has no area allocated to rt by the National RSPCA, traditional fundraising activities e.8. flag days. door to door
ccdlertions are not available to theTrusL
Ourfocus therefore is to encourage donors to donate directlyto theTrust.
Radcliffe Shelter Trust is a self-funding organisation.
the charity, t5 trained and inducted on the expectations as set out in the code of prartice. We comply with all the GDPR legal
reqU1￿ments regarding donor5, or fundrdisers. personal data. No third-parry organisatiOll5 IK conwltants were used fry
hJrK15 for the charity. There have been rKtr iyeth or C(Kn￿aints rereNed th the applicatK>n ofthis ccKle and GDPR regulatw￿5 tn
the reporting period.
In the past donors could have left a leg￿ to the WCA ?￿th the eXpertatk￿ that some of these fvnds would filter down to the
Trust. We continue to make information available to ensure the general pubtic a￿ aware that the Trust is an independent dwity
relying entirely on donations made direcdy to the Trust_ It Is difficult to a£curately assess if this has led to an increase in le8acy
The Trust reteives significant amounts of assistance in the form of Volunteeri￿ both by individuals and corporate organ￿atIonS for
which we are extremth grateful.
We are grateful for the involve￿t of our volunteers and suprrt)rter&
VhTrFst this assistan￿ is invaluable to the Trust, it is not P055ible to value in monetary tern￿ the extent of thi5 aSYstan￿ arKI
accordin8ty, the ￿￿tangib￿ irKome is not induded.
The statement of Financial Actmtses for the year is set Olrt on page 13 of the financial statements.
A 5urnmary ofthe fina￿al results arKI the work ofthe Charity is setout bebw.
ThÈ O￿lity'S total income bnueased ￿22%frorn £553.183 in 2022 to £674J151 in the year ermled 31 t)￿￿eMber2023.
Donati￿ and gifts recei¥*d during the ￿ amounted to £110.951 ￿ cCrfr￿￿￿ to £82,414 recevled durir¥ 2022 •)d shows
legary income in CoMp￿15t￿ to 2022. The Charitys financjat SLitery￿ f(￿ the year i￿lUde legy I￿o￿e of £86.371 received
during 2023 compared to £168,020 re￿Ived during 2022.
In 2023, ￿g*￿eS to the Tfust fell short of Ethget exp￿til￿￿ The Twu5tees are aware that we canrttx deperKI on leg￿ and
have built a t￿Sir￿sS pkn on that basis.
Charitable expendtture in relati￿ to the reception. boardire and care of animals at a c05t of £765.86312022 . £￿.918) corti
to be a s￿￿1￿nt part ofthe Charit¢s eX￿￿rtUre.
The T￿￿ee5 have cowthT&J the mapr risks to wknKh the tharity is exposed and ￿ revhewed trmyse risk$ ar￿ estaL4£shed
Systems and procedure5 to rnanage those rrsks. The Trust has a low to medium risk return poliry on its in¥estrnent portFolio. The
investments are managed by Bre4Yin L)cdphin. The management of the rthFolio is C￿ the basis of regujaticms detaikd in the RSPCA
503759
Page 7

FOR THE YEAR ENDED 31 DECEMBER 2023
32 Nottingham Road
Raddrffe {￿Trent
Nottinghamshire
NG12 2DW
Trustee5
S Buckman {appoirrted 22.323)
D Carter
S Etridge
D Evans
R T￿￿ (reY8￿d 28.2231
M Tomlinson
Duncan & Toplis Audit knmited, Statutory Auditor
Royal Way
Loughborough
LwcesteF5hire
LEII 5XR
u￿d5 Bank PIC
Old Market Square
Nottingham
Notts"nghamshire
NGI 6FD
Brewin Dolphin
1st Fk￿￿w8ttrfr0nt House
Waterfront Pla2a
33 Ststion Street
NG23DQ
Ella Carpenter, Animal Centre Manager
The trustees are responsible for preparing the Report of the Trustees and the financial ststements in accordance with applicable
w and United Xingdom Accounting Standards Iunited Kingdom GeneraltyAccepted ￿C￿ntIng Prarticel.
The law applicable to charities in England and W3le5, the Charitres Art 2011, Charity IAccounts and Reports) Regulations 2CI)8 and
the KYtr4isths of the trust deed requi￿ the In￿lee5 to FYep3re fina￿la1 ststements for each financial which gNe a t￿￿ èrKI
fair wew of the state of affaiT5 of the charity and of the incoming Te50urces and aOicatK>n of ￿$l￿r￿, iN1udi￿ the income and
expenditure, of the charity for that period. In preparin8 those financlal statements, the trustees are reouifed to
seth suitat4e accounting policies and then aWythem consistently:
obseThe the methods and principles in the Charity SORP,.
makeiudgements aThJ estirnates that are r&isonable and wlrt"
in the financial statements.
financial position of the charity and to enable them to ensure that the financia5 statements ccmrply wtth ￿ Chartties Act 201L the
Charity IAccounts and Reportsl Regulations 2(M)8 and the provI￿on5 of the trust deed. They are also respon￿ble for safeguarding
the assets of the charTty and hetKe for tak4t￿ reasonable steps the preventi￿ and deteCtIc￿ of fra￿1 and other irregutarttie
Page 8

REPORTOF THE TRusfEES
Approved by order ofthe board of tnjstees on l August 2024 and Sigr￿d on its behalfty.
D Evans. Trustee
Page 9

REPORT OF THE INDEPENDEp￿ AUDrroRS TOTHE TRUSTEES OF
RSPCA RAÉ)CLIFF£ SHELTER TRUST
Op5nlon
We habT audited the finanrial st*emÈnts of 11SPC4 Radd1f￿ Trust {the 'charilVI for the year ended 31 December 2023
whith tomprse the Ststement of Financial ACti￿t￿, the Balan￿ Sheet. the Cash Flow Statement and notes to the financial
ststements. including a Summary of Significant actounting polities. The financial reporting framework that has been applied in their
preparation 15 applicab￿ law 3fKI Untted Kingdom Accounting Standards {United Kingdom Generally Accepted kcounting Practice}.
In our opinion the financial statements..
gple a true and fair view of the state of the chartys affaits as at 31 Decemtr￿r 2023 and of its incomirvd reY)￿r￿ aTh
a￿1(atiOn of resource5, forthe year then ended:
have been properly prepared in accordance with United Kingdom Generally Acceptèd Accounting Practice.. and
have been prepared in accordan￿ with the requirements of the Charlties P£t 2011.
Basis lor opinion
We conducted our authr in acc¢)rdance with Intem3tional Standards on Auditi￿ IUKI lI￿S {UK)l and appltitAe law. Our
responsibilit￿ under those standard5 are fvrther described in the Auditors. iespon5ibilttiÈs for the audÉt of the finanaal statements
settion of our report. We are independent of the charsty in accordan£e with the ethical requirements that are relevant to (¥Jr audit
of the financial ststerneFrt5 in the UL includN¥ the FRCS Ethic31 StsTKlaFd. al￿ we have fulfilled our other ethical reswnsiknlrties in
accordan￿ these requirements. We believe that the audit e4iderKe we have obtained is sufficient and appropriate to wovide
a bassfor ￿T opinion.
In auditr￿ the finarKial ststements. we have coKluded that the trustees, use of the going corKem basis of a¢c(wntirg in the
Based on the work we have perfOrn￿d. we have not tdentified any material un￿rtaInt￿5 relating to events or condition5 that.
individualfy or collectively, may cast &gnificant doubt on the chartty's abiltty to continue as a going coKem for a peri¢*l of at least
twelve months from when the financial statements a￿ authofised for issue.
Our reSpOn￿bIlItieS and the respo￿bIlItieS of the trustees with respect to going corThn are deScril￿d in the rethnt sections of
this re￿rt.
The trustees are re5pongble for the othèr itrformation. The other Infomiat￿0n comprses the informatK)n InckKI￿ in Annual
Re￿￿t, other than the financial statements and Thjr Report ofthe Independent Auditors thereon.
Ovr opinion ¢)n the financial statements thes rnt cover the other Informati￿ and. e￿pt to the extent otherwise expkitty stated
In our report. we do not express anyform ofassurance (￿lUSion ￿reOn.
In Co￿￿tr wtth our audit of the financtal statement4 our reS[￿nSibl1{ty is to read the other inftYmatTh arKI, in &)ing so,
consider whether the other infomiot*)n ￿ materialty inconsistent with the finanaal 5tstements or our knovAedge obtalned 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 thi5 grves rise to a material m￿stateMent in the finaEKial statemeF
themsel￿s. If, based on the wcyk we have perf(￿￿, we conclude that there is a material mt55tatement of this other infomiatKffi.
we are ￿quired to report that fact. We have nothing to report in this regard.
We have nothin8 to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008
requires us to reF4)rt to rf, in (wr opini()n:
the information given in the Report of theTnthes is In(x￿51Stent in any material respect with financial statern￿: L
sufficient accounting records have not been kept,. or
the finan(ial Statements are not in agreement with the accounting recwdsand ￿t￿M5. or
we have not recesved all the informatic￿￿ and explanatiorr5 we rewire for Ixjr audtt.
As explained more fulty in the Trusiees, Re¥￿SIbilitieS Statement. the trustees a￿ resrM)nsible for the Fwaration of the financial
Statefnents which give a true and fair view, and for 5u¢h interr441 control as the trustees determine is necessary to enable the
In preparing the financial statements. the trustees are responsible ft)r 355e55ing the charity's ability to continue as a going toncem.
(rtsdw a5 applFC3b￿. matters related to going u>ncem USI￿ the going COEKem ba9s of unless trustees
either intend to liquidate the charFtyorto cease ijperatiort5, or have rx) reali5ts¢ altematNe todo so.
Page 10

REPORT OFTHE INDEPENDENT AUDrroRSTOTHE TRUSTEES OF
We have been appointed as auditor5 under Section 144 of the charIt￿S Act 2011 and report in aCc(ffdan￿ with the Act and
relevant regulatK¥llS made w having elfertthereunder.
Our objettives are to obtain reasonable as￿ran￿ about whether the financial statements as a whole are free from materral
misstatement. whether due to fraud or error. and to issue a Rep￿rt of the Independent Auditors that includes our oynion.
Rea$￿able assurance 15 a level of a55urance. but 15 rwjt a guarwrt& that an audrt condurted in acC￿&T￿e ￿ 1&4s {UKI will
Iways 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 rea50nabty be expected to influence the economic dects*Jns of user5 taken on the basis
of these financiat sLitemen
The extent to whith our prrKedures are cap3t￿e of detecti￿ Irregularit￿S, indudirrf fraud is detsiled below:
We have identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial
state￿￿nts from our general cofflmertial experience, knowledge of the sector, a review of regulatory and iegal cOrres￿nder￿ aTrJ
thrO￿&h dWAssi￿5 with Trnstees and other key management obtained as part of required ty auditi￿ starthrds. We
have a150 discussed with the Trustees and other key management the policies and pr¢xedures relating to compliance with laws and
regu&tM)rts. We communicated laws and regulations through(vJt tt* team and remaned alert to any iThlications of [￿lAnCe
thrOLe1K￿ the al￿rt. The wtential irnpKt ofdFfferert laws and regulations waries considerablv.
Firstly. the chaiity is subject to laws and regulaiions that directly impact the financial StateM￿ts (for exam￿ finarKial rep)rti
le8is¢ationl and we have a55essed the extent of compliance such law5 as part of our financial statements audFL We eydluated
management's incentives and opportunities for fraudulent manipulation of the financial statements lindudin8 risk of override of
contro151 and detemined that the prinapal risks were related to managemerrt tlas in ￿cOUnting estimates and judgemental area5
of the financial statemerits such as the dep￿latIOn charge. as well as the risk of inapwowate Journal entiies to manipulate
rekKJrted surplus1def￿lL Audit pr￿dureS performed by the engagement team included the Identification and testing of unusual
material journal entries and challengFng managemerrt on key estimates. assumptions arTrd judgements made Trn the wepa1atit￿ of
the financial staternents. We carried out detsiled substantwe tests on rnatenal accounting estimates, including rewewing the
meth(￿$ and data used by management to make those estimates. rtrperforming the cakulation and ￿viewIng the outcome of
Second￿. the tharity is subjett to other laws and regulations ¥rt￿e the cOnsequ￿￿e for non-complian￿ could hh¥e a materlal
effett on the amcHJnts or disdosures in the financial statemerrt5. We thntified the followÉng areas as those most likeky to have S￿h
an effett.. Animal Welfare Act 2￿6. Safeguarding and Health and Safety regulattons, Emthment law5 and Fundrdi5ing regulatior￿.
The d￿rity is subj'ect to regular interrial and external audits to ensure com￿13nCe wtth these areas.
Audtting standards IiTnit the required audit procedures to identify noTrcompliance with these laws and re8ulation5 to enquiry of the
Trustees and other key management and insFiection. Tht5 in5pectThl MKluded 8 review of the external audits condLKted ￿1n tt
year any emdence of nc*t-urnplk?nce. reading minute5 OF meeting5 of those tharged with 8o¥ernance. in additi1￿ to an
a$5essment of the charity'5 formal Ti5k a55e55ment. Through these procedures, rf we became aware of any non-compliance, we
considered the impart on the ￿￿edu￿ perf0fft￿d on the related financial statement item5.
Owing to the inherent limitstions of an audit, there Is an unavoidable risk that we may not have detected some material
misslatements in the financial statemerrts. even ttM)ugh we have propeth planned and perforn)ed our audfc in acccffdarKe with
aUdrtI￿ standards. The further removed nr)n-mpliance with laws and regulations is from the events and transacttons refierted in
the financial statements, the le55 likely the Trnherently limited procedures required by auditing standards would identify it. As wf(h
ary audiL there is a greater risk of non-detertion of irregulartknes as these may rn¥ol¥e collusion. Intenti￿al omis5￿1r￿ of the
non-compliance with all laws and regulètions.
A further description of our ￿p￿SIbil[lieS fi)r the audit of the finanaal statements 15 located on the Financial ReF4Jrting C￿￿T5
website at www.frc.org.ukJa¢Jditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Pa8e 11

IIEpoRfoF ThE INDEPENDENT AUIXTOILSTO THE TRUSTEES OF
FfAICA RADalFFE SHELTER TRUST
This re[￿rt is made srAely to the tharity's trustees, as a body. in attor(Jance with Part 4 of the ch￿1￿$ Ikcourrts and Rep)rts}
Regulati￿$ 2LI)8. Our audit work ha5 been uftdertaken 50 that we might 5tste to the charity's trFJ5tees those matters we a
required to State to thern in an auditcffs, rewt and for no other pur[￿. To the fullest extent pemiitted by law, we do not accept
or a55UTne responsibility to anyone other than the Cha￿ and the chariWs trustees as a boty. for our audit work, for thi5 report. or
Duncan &Toplis Audit Limited, Statutory Auditor
3 Prbn￿ C￿rt
Rryal Wav
Loughborough
LeKestef5hire
LEII 5XR
13 A￿$t 2024
Audit Limil&J is el*J*Se lo •# as ￿ aLKlilor in tefrrs ol ser#th 1212 ofthe c￿￿￿eS Act 2(¥￿.
Page 12

ATEMENT OF FINANCIAL AcnwllES
FOR THEYEAR EP4DED 31 DECEMBER 2023
2023
Totsl
2022
Unrestricted
fvnd
funds
fund5
Notes
Donations and legacies
184.508
12.813
197,321
250,434
Reception. boarding and care of
Stray animals
375.123
375.123
215,097
15.417
Other trading artivities
Investment income
Other income
17,677
37,856
23,073
17,677
37.856
23,073
15.645
34.241
22.349
661,237
12.813
674J)50
553.183
Raistng funds
19.914
19.914
12.388
io
Reception, boarding caro of
strayanimals
759201
765.863
1.918
211
211
Total
779,326
6,662
703,3
Net gains/llos5es} on investments
36,833
36,833
1132,082)
NET INCOMVIEXPENDtTURE)
181.2561
6,151
175,1051
1282,2051
RECONCILIATION OF FUNDS
Total fur￿5 brought forward
2292.793
217.550
3.710.343
3991548
2.211,537
1,2CQ.DX)
223.701
3.635,238
3.710343
The notes fonn part Ofthesefina￿Ia statements
Page 13

BALA14￿ SHE
2023
Totsl
funds
2022
Total
funds
Unrestricted
fund
Restricted
funds
Notes
Intsngible assets
Tangiblè assets
17
18
1,979,902
223.701
2.203.603
I,W,625
2,219,426
I.￿).￿9
1.184,625
1,979,902
1,184,625
223,701
3.388,228
3.369.825
Stocks
20
21
6,596
144.761
9,749
131.693
6.596
144,761
25.124
131.693
7,345
176.869
30,857
174,357
15375
Cash at bank and in hand
292.793
15375
.174
389.428
Amourtsfalli￿ due within oneyear 23
161.164)
161.164)
14&9101
231.635
15.375
247,010
3405
2.211.537
223,701
3,635.238
3.710.343
2.211.S37
I2(fj￿
223.701
3.635238
3,710,343
FUNDS
Unrestricted funds
Rest￿ed fvnds
24
3.411,537
223.701
3.492,793
217.550
3.635238
3,710343
behaK by:
D Evans- TnÉstee
The notes fomi part of these financial statements
Page 14

CASH FLOW ￿ATEMENT
FOR ThE YEAR EIIDED 31 I￿EMBER 21123
2023
2022
Note5
Cash flowsfrom operattng actlvltles
Cash generated from operations
Interest paid
123,2951
12111
1139525)
{23.￿￿)
11395181
Purchase of tsr%ilAe frA￿l assets
Purchase of fixed asset investmer7ts
Sale of fixed asset investments
Interest received
Dividends re￿Ned
165,1541
119),3641
198.504
657
37,199
126.893)
1234,1541
244.353
34,155
Net lash (used inllpro4NJed ty in¥e5tingarti¥7t￿5
119.1581
17.547
Change in cash and cash equivalents in the
(42.6641
{1219711
the rÈportlng perlod
174,357
296,328
reportSng period
131.693
174.357
The rK)tes f¢)m) part ofthese finarrial statements
Page 15

140TESTOTHE CASH FIOW ￿ATEMENT
FOR THE YEAR Ef40ED 31 DECEMeER 2023
2023
2022
175.1051
1282,205)
Adjustmentsfor:
Depreciation charges
IG3inl/k)55es 4nve5tments
Interest receNed
Interest paid
Drvidends recerved
Decrease/lit)creasel in sttxks
DecreasellirKrease) in debtors
Increase in credttors
81.177
136.8331
16571
211
137,1991
749
32.1
12.254
86.491
132,082
1861
171
134,1551
19911
145.1351
4,482
1232951
1139.5251
ANALYSIS OF CHANGES IN FUNDS
At Lla3
Cash fknv
At 31.1223
Cash at bank arKI in haTh
174.357
142.6641
13L693
174357
(42.6641
131.693
De￿$Éts Fn¢luded in cash
Current asset investments
30.857
15,7331
25.124
30,857
15,7331
25.124
205,214
148.397)
156.817
The rntes form part ofthese financial statements
Page 16

RSPCA RADCUFFE SHEITER TRusr
NOTES TOTHE FINANaALSTATEMEritS
FOR THE YEAR ENDED 31 DECEMBER 2023
GENERAL INFORMATION
RSPCA RaddrffE y￿lter Trust 15 an unirKotp)Trted char¥ty in Er*land. The tharitys registered number is 2503759.
tharrtrf5 prirwl address is 32 Nottingham RI￿d. Radcliffe on Trent, Nottin8ham. NG12 2DW.
The finanaal statements are presented in Sterling 7Ahith is the fvnctional currery of the charity and are rounded to the
The significarrt accwnting ￿TriCIeS applietj in the PreparatK￿ of acccwnts are Set out behThv. These policies been
Basis of weparrn8the financial statemen
The financial statements of the charlty. which is a public benefit eirtity un￿r FILS 102, have been prepared in aLtord
with the CharTÈies SORP IFRS 1021 ACC￿￿nting and RepCrtl￿ fy Charities.. Statement of Recommended Practice applicable
to charities preparing their accounts in accordance wrth the Financial Reporting Standard applic3ble in the UK and Republic
of Ireland IFRS 1021 (effective l January 20191.. Fina￿la1 Reporting Standard 102 Tr Financial Reporring StarKlard
appqicatde in the UK arKI Republic of Ireland, and the Clwitbe5 kt 2011. financial statements t*en wepared
under the historical cost convention, with the exception of investments which are included at market value. as modified by
the rewdluation of cert3Én assets.
The accounts (financial statements) have been prepared to give a 'true and fair. view and have departed from the Charities
and ReiM)rtsl Regulati¢)ns (￿1¥ to the Èxtent ￿qUIred to Prov￿ a and fair view,. This departufe has
inviA¥ed following the relevant version of the Statement of Recommended Pratt￿e applicable to charities weparirÉ their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 rather
than the Accounting and Rep(xtsr* by Chaiities: Statement of Recommended PrattKe effettive from l April 2(￿5 %rt#ch has
All income i5 re￿nISed in the Statement ol Fjnancial ActNities once the charity has entIt￿t to the it is wthable
that the income will be received and the amount can be measured re14ably.
For legactes. entitlement is tsken as the earl￿r of the datr on which either: the charsty ￿ avrare that prob*e has been
granted, the estate has been finalised and notification has been made by the executorlsl to the Trust that a distribution will
be made, or when a distriburion is receryed from the estate. Receipt of a Wcy. in whole or in par¢ 15 t)nly c(Ktsidered
probable when the amount can be measured reliabty and the charity has been notffied of the execuror's intention to make
a d￿trIbUtiOn. Wlwe legac￿5 have been notified to the charity. or the charity is aware of the granting of probate. and the
criteria for income recognitsn have not been rneL then the Wcy is treated as a corrtÈngent asset arKt disclosed rf materi￿.
Donated ser¥i¢es or faciltties are recogni5ed when the chariry has conirol over the Item. any conditions associated the
economic benefit be measured ￿lIablY. In accordan￿ with the Charitie5 SORP IFRS1021, the general wlunteer time is
On receipt. donated professional services and donated facilitre5 are recognised on the basis of the value of the grft to the
thartty T*thith is the amount the tharity would been wlitng to pay to obtsin SerV￿S or faalities of equivalent
economic benefft on the OF*ft market: a CcffrW￿di￿ amwnt is then recognised in expendrture in the of receipt.
the donation.
IrKINne from government and other grants. whether 'caKNt31' or 'revent*' grants. is recognised when the charity ha5
entidement to the funds. any T*fmrKe conditions to the grants have been it is probable the irK(xne will
be recewed and the amotjnt can be measured reliably and is not deferred.
Interest on funds hÈld on is induded when receivth and the am(wnt can be measured ¥eliai4y ￿ the th¥ity: this
is nomalty upon notrfication of the interest paid or payal￿e bythe bank.
Page 17
contIn￿l...

NIJYES TO THE HNANCIAisfATEMErirs.conth
FOR THE YEAR ENDED 31 DECEMBER 2023
Expenditure is reccEnised once there is legal or constructive obligation to transfer economic benefft to a third party, rt 15
probable that a transfer of economic benefits will be rèquired bn settlement and the arnount of the obligation tan be
measured ￿lIa￿. Expenditure is cLasstfied by actsvity. The costs of each actiwty are made up of the totsl of direct costs
and shared costs. i￿UdIng 511PPOrt costs invofved in undertaking each activity. Direct Costs attributable to a single acbwty
are allocated directly to that activity. Sha￿d costs which contribfjjte to more than one acttvity and 5UPPOrt costs which are
not 3ttrSbutab￿ to a singFe actiVTty are apForth)ned betr*een those activities ￿ a basis consistent with the use of
resources. Central staff costs ￿ alkK*ed on the basis of time 5pert, and depreciation charges all￿ted on the portion of
the as5et'5 use.
Fundr3i5ing costs are those incurred in seeki￿ voiuntary contributionsand do not i￿￿de the costs of disseminati
information in support of the charitable activitie5. Support Costs are those costs incurred directly in support of expenditure
the objects of the charity and incliKle projett rnanageW￿t carried out at Headquarter5. Go¥emance costs are those
irKurred in ci>nnection with administration of the tharity3nd com￿lanCe with constitutional and statutory requirements.
rdise funds.
JI experthre is indusive of irrec0ve￿Ie VAT.
the cost orvalue of the asset can be measvred relFaNy.
Intangibfe assets are initsalty recognised at cost. After rec(￿$tIOn. under the tost model. intwytAe assets are measured at
C05t less any accumulated arnortisatTron and any accumulated impairn)ent1055es.
Amortisation ￿ provided on irtawble assets at rates cakulated to WTtte off the cost cl eKh asset cfft a straight line basi5
over tts expected useful life.
Amortisation is prov>￿ed on the fdknv1￿ basts:
- 20% per annum ofcost
Propertyrt plant and equlpment
PrO￿rtY, plaFrt and equi￿￿nt casting £1.￿￿ or nmxe are carmtalised and reccy1￿ when future economic benefits are
obablè and the costorvalueof the asset fan be mtsisured reliab￿.
equrpment a￿ measured at cost Fess accumulated dewetiatKJn and any accumulated impaim)ent losses. All costs incurred
to bring property, plant and equipment into its intended working condition should be included in the measurement of cost.
At each reporting date the Charity asses5e5 whether there is any Trndicatio￿ of impaimient. If such indication exists, the
recoverable amount of the asset is detem)ined to be the higher of tts fair value less costs to sell and its value in Ltse. An
impalm￿t h)5s is reCc%Tr￿ kne the Carryi￿ aryThint exceeds the recoverable amount Impairment losses are
estimated usehjl live
Freehold property
Fixbjres fittire5
Com￿rter equI￿nt
-2% perannum ofc05t
- 2(Y% perannum of cost
- 20% per annum of cost
Inventories are valued at the kvwer of c05t and net realisable value after maktng allowance for its1￿te and
slow-moving inventory. C05t includes all direct tosts.
The Trust is a registered charity and. as such, is rsot liability to income, corporation or capttal gains tsx.
Page 18
contrnued...

NOTES TO THE FINAP4CIALSTATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
General funds are unrestrirted funds which are available for use at the discretion of the Trustees in furtheran￿ of the
general objÈctives of the charity and which have not L￿en (kggnated for other purposes.
Designated funds comprise unrestritted fund5 that have been set aside by the TTUStees for particular purFN)ses.
Restricted funds are funds whKh are to be used in ac￿￿da￿e wryth restrictions imtmxd by whith h
been raised by the Charity for particukir purposes. The costs of ratsin8 and ad￿Nn￿erIng 9xh fund5 ary d￿r8ed a8ainst the
speofic fund.
Irwestment irmme. gains aFKI105ses are allcKated to the appropriate fvnd.
Further explanatic￿ ofthe nature and purpose ofeth fund is in the notes to the finarnial statem
valued at the amount prepaid net of ary trade discounts due.
FIX￿ a55et investments are measured at fair value if the sha￿S are publidy traded or can ott￿￿Se be measured reliabty.
The fair ¥alue i5 rewesented bythe bid price at the fi.nanc￿1 reporting date.
Realised and Ltnrealised or losses on investments are accourted for in full WFthin the particular fund of wh￿h the
investment forws a part.
Cash at bank and in Ikind
Cash at bank arKI in hand indudes cash and short.temi highty liquid Invest￿ with a short nutiKtty of three n￿S or
frorn the date of acquisit￿)n or opeThng of the deFAlSrt or similar account
The charrty operates 3 defined contTibution pension xheme. Contritwtws payable to the charrt￿$ sdwne are
charged to the Statement of Financial Actrvities in the period to whith tF7ey ￿late.
The Charity On￿ has financial assets and financial liabllities of 3 kind that qual-rfy a5 basic finanoal instruments. Bas
financi31 instrumeFrtS are inrck31ty rec￿&￿iSed at transaction value and Subsequent￿ measured at their settlemént wdlue with
the exceptson of bank loans whth are subsequently measured at amortised cost using the effective interest methc
Liatx"lÉties are rwised when there is an obl¢at¥)n at bala￿e sheet date as a reurtt of 4 pa51 ebEnt. it is W￿able th*
a transfer of economic benefft will be required in 5*dernent. and the amount of the settlement can be estimated reliabty.
receI￿d as athanced pa¥n￿nts forthe g(K)11s orserwtts it must provide.
Provi5iorfj measured at the best estimate of the am(￿nts required to 5etde the thleation. Where the effect of the time
discount rate that reflerts the risks specific to the liability. The unwinding of the discount 15 recognised in the Statement of
finaficial actTrvitses as a fina￿e COSL
Operatlng leases
Renrals paid under opetstif% leases are tharged to the strtement of fina￿1￿1 activi￿ on a straeht.line basis the
The financial 5tatemwts have been wepared m a going corwn basis a5 the Trustees belie4*e that there are no rnaterial
uncertainties about the Trust's ability to continue as a goin8 concern. The Trustees have considered the level of hjnds held
and the eX￿￿ted lthtl of income and expendrture for the next 12 months and the Imjdgeted irKome and expenthre is
sufficiert WTth the I￿1 ￿ te5erves forthe Tntst to be alAeto coniinue as a goifE concern.
Pa8e 19
C0ntinL￿d...

NOTES TO ThE FINANCIALSTATEMENTS. cont
FOR THE YEAR ENDED 31 DECEMBER 2023
and as5umptK*ns about the caryrng value of assets and liabtlrtres that are not apparent from other sour¢e5. The
estrmate5 and underly'ng assumpti￿5 are based on hist￿1(al experien￿ and other fattcffs that are considered to be
relevant. Actual results may dtffef from these È5ttrmates.
The estimates and Under￿lftg assurnoions are r￿leWed on an ongoing basis. Revssions to accounting estimates are
revision and future periods if the revision affects both cu￿ent and future periods.
There are no 5igniftcant accounting judgements or estimatiart un￿rtainty that. in the r)pinion of the trustees. will have 3
material effect on the financial statements.
2023
2022
110.950
86,371
82.414
168,020
Legacies
197,321
2YJ.434
The d￿rIty reteive5 donatKNt5 of animal fc*)d for use within its d￿rit3b1￿ artith. However. the trustees bel￿e that the
cost and practicality of forming a reliable estimate of the value of these donations 0￿we￿$ the benefits to the users of
the financial statem￿ts of Er￿udI￿ this fyure. aThl as the value of (￿￿ated has been Quantif￿￿ in the
Statemert of Financial Activitbes.
2023
2022
17.677
15.645
2023
2022
37.199
657
34.155
37.856
34,241
2023
2022
IrKome from charIt￿e act•￿tIeS Receptton. boardire and careof stray animals
Income from thariiable activities Provision of education
375.123
23,lJXI
215,097
15,417
398.123
230.514
Page 20
continued...

NOTESTO THE HNANCIAL STATEMENTS. continued
FOR THEYEAR ENDED 31 DECEMBER 2023
L7fHER INCOME
2023
2022
Commissions receivable
Sundry Incorne
18,267
17,231
5.118
23,073
22,349
RAISING FUNDS
2023
2022
4.189
2023
2022
In¥Estment advice
14308
8,199
19,914
io.
Costs (see
note 11}
costs {see
I￿te 121
Totals
Reception, boarding and care of stray
animaLs
566.487
199,376
765.863
2023
Staff costs
Rates and water
Insurance
Postage and staticK)ery
General maintenan
Motor and Travel
External veterinaryfees
378.280
1.441
3.CM)I
i.oio
321,198
1.613
3.312
44y13
3,949
1.734
13.185
102
201
1.635
4,685
39,436
1,652
1.072
3.427
16,687
8.674
Microchips
P￿Y disposals arKI dinical waste
Animal Consumables
General Cleanii
¥mal Cafe Booklets and Tags
Sundry expenses
Staff training
1.810
2.313
370
56,223
1.8
55233
482.813
P¥8e 21
continued...

I￿pcA IIADCLIFFE SHELTER TrUST
FOR THE YEAR ENDED 31 DECEMBER 2023
Recept￿. boarding and care ofstray animals
185,376
14,(K
199,376
Fees payable to the tharbty's aLMlitors for the audit of the thaiity'sfinancial
Fees payable to the chanty'5 audrtors for other ser¥ices".
Preparation of the charity's financial statements
2.250
There were no tnjstees. remuneration or other benefits for the year ended 31 Detrmber 2023 nor for the year ended
31 December 2021
Thwe T*ere no In￿tees, expenses paid forthe year ernled 31 tkcembw 2023 ncrforthe year ended 31 tkcember2022.
2023
2022
Wages and salaries
Soctal security costs
Other pension costs
419.￿7
24.699
10,206
362.599
21,1
9.482
454,812
393.271
The monthfy numi*r of eryhyees duringthe year was asfollows:
2023
13
li
2022
li
12
Full fime
Part Time
24
23
The key management Fer%ynnel of the Trust relates to management of the animal £entre. Totsl remuneration including
errylws and nati(Thl Insuran￿ corrtTibution5 was £fQ.35012022. £53,1051.
The Trust receives signifKant amounts of a￿¥stan￿ in the form of vdunteering both by individuals and corpjrate
(￿lSatIO￿ Vthi15t this assIsta￿e is invaluth to the Tru5L it 15 not FK>55ible to wal￿ in mon£43ry terrrs the extent c
this assistance and atcordith. the incOff￿ and expenditure is not induded.
Page 22
c(*71intJed...

NOTES TO THE FINANCIAL STATEMENTS. Conthiued
FOR ThE YEAR ENDED 31 DECEMBER 2023
16.
COMPARATIVES FOR THE $fATEMEP￿ OF FINANCIALAcnviTIES
Unrestricted
Restricted
funds
250.434
250.434
Recepti￿. boarding and care of stray anim
Provision of education
215.tP37
15.417
215.097
15,417
15,645
34,241
22.349
15.645
34,241
22.349
Investment income
Other iFKome
Total
553.183
553.183
EXPENDITURE ON
Raising funds
12,388
Rtteption. board6n8 arnl care of strayanima
687.518
691.918
Total
703.3C6
Net 8ain51{1055esl Inves￿nts
{132.1￿2}
1132.0821
{278.8051
(3,4(Xl}
1282.205)
Total furKls brimw f(Yward
2571.598
I2￿.{X1)
220.950
3991548
2292.793
12lXI.IXfl
217.550
3,710.343
17.
Website
At l January 2023 and 31 December 2023
12,(KKI
At l January 2023
Charge for year
11,8
20)
At 31 December 2023
12.(K(I
T 800KVALUE
At 31 December 2023
At 31 December 2022
Page 23
contlnued...

Fixtures
and
fittings
Freehold
Computer
equipmerrt
Totsls
At l January X123
Additions
2.761.644
49.520
145.299
15.634
18.186
1925,129
65,154
At 31 2023
2￿11.1fA
160933
18,L86
239),283
OEPREaATIIJN
At l January 2023
Charge for year
575553
56,223
I13.￿7
23.226
16343
1,528
,977
At 31 Decern￿r 2023
631.776
137.033
17071
736.680
BCIOKVALUE
At 31 Decern￿ 2023
2,179,388
23.
315
2.203.f
At 31 Decem1￿ 2022
2.186.(Yg1
31.492
1.843
2.219.426
Lsted
investments
At l January 2023
Additions
Diswsals
Revaluation5
1,150.199
1198.501)
36,863
At 31 t)ecember2023
1.184,625
BOOKVAWE
At 31 December 2023
1,184.625
At 31 December 2022
1,150.199
There were tKJ investment assets outsidethe UK.
Cost orvaluation at 31 December 2023 is represented by.-
Listed
irNestments
Valuation in 2023
i.W,625
Page 24
continued...

NOTES TO THE FINANCIALSTATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Stocks
6,596
7,345
21.
DEBTORS: Amourirs FALLING DUE wmiiN ONE YEAR
2023
2022
Trade debtors
(nher debtors
Gift aid recoverable
Prepayments
68,372
76.352
342
5.711
94.464
8,362
68,027
144,761
176,869
2023
2022
25,124
30357
2023
2022
Trade creditors
ial securrty and other taxes
Other Creditc￿5
Accrued expense5
17,734
20,504
14,429
11.630
20,944
21,033
61.164
48310
Net
At 1.1.23
in funds
31.1123
General fund
Reserves to cover fluctuations in incorne
2.292.793
I.2c￿.(
181.2561
2211537
1,2C(J,C
3,492,793
{81.256)
3.411.537
Restricted funds
Restncted fixed assetfund
217.550
214.150
5.413
4,138
5.413
4.138
Nottingham University
217.550
6.151
223,701
TOTAL FUNDS
3.710.343
175.1051
3.635.238
Pa8e 25
continued...

IISPCA RALKUFFE SHELTER TRLIST
14(YtESTOTHE FIIIANCIAL sfATEMfpifs. Conti￿ed
FOR THE YEAR ENDED 31 DECEMaER 2023
PIOVEMENT IN FUNDS- ¢tyrtirn*d
Net moV￿rt in fijnds. induded in the abcht are as fo]lows:
Incoming
Resources
Gains and
in funds
General fund
661.237
1779.3261
36
1812561
Restritted fixed assetfund
RSPCA Notts
Nottithm University
13,40))
11,3531
13,4(A)I
5,413
6,766
6.047
12,813
16,6621
6,151
TOTAL BJNDS
674.050
1785,9881
36,833
175.1051
Comparatlvesfor movement in fund5
Net
movement
in funds
At
31.12.22
Atl.L22
General fund
Reserve5 to ¢n￿lI￿cludtil￿ in income
2.571.598
1.2(Kl,(
I278,￿5>
2.292.793
I,2￿.[
3.771.598
1278.8051
3.492,793
Restricted fixed asset fund
220.950
13.4CO)
217,5
TOTAL FUIIDS
3.992.548
1282,2051
3.710.343
Cornparative net movement in fund5. induded in the abjve are as frAIows:
IncomiThd
resources
Resour
experKled
G3Éns and
in funds
General fund
553.183
I699,￿￿}
1132,0821
1278,80SI
Restricted fixed asset fund
13.4CQI
13,4(Xll
TOTAL FUNDS
553,183
1703,3061
1132,0821
1282,2051
The restrscted ftxed asset fund relates to the rebjild proiect vthich tc￿ pla￿ in 2013. the animal ambulances whKh were
also purchased in 2013 and Th)nies in relation to the veterinaryfaolities in 2019, treatment room and new cattery.
The designated fund was set up to cover ftuctuations in vdimtsry income le4. legrnl in futufe periLMts.
This relates to a maceratcf purtha5ed in 2023 which was funded by RSKA Nofb"n8ham and NottI￿haM5hlre.
Page 26
continued...

NOTE5 TO THE FINANCIAL STATEMENTS- Contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS. contlnued
This relate5 to èn air conditioning unit installed in 2023 which was funded by Nottingham University.
The pension c05t tharge represents contributions payable by the charity to a separatefy independently administered fund
and afrH)unted to £10206 {2022: £9.4821.
A total of El,98212022:£1,8181 in contribution5 were outstanding at the balance sheet date.
2023
2022
In one year
2-5 years
5,971
5.926
4,096
s.￿2
11,897
9.898
27.
RELATED PARTY DISCLOSURES
David Evans who is ? tn￿tee of RSPCA Raddiffe ShelterTnJ5t is also a trnstee of RSPCA Noth"r%hamshire EasL
l)uri￿ the Vex RSPCA Raddiffe Shelter Trust d￿￿ed RSPCA Nottir*hamshire East £539 {2022: £1781 for vets fee5 and
At 31 December 2023 ￿ anM)unt of £53912022: £178) was o*d by N0ttir￿haM East
During the year, David Evans who is a trustee of RSPCA Radcliffe Shelter Trust paid £NIL 12022.. £4791 for veterinary
t￿atMent, ¥thich was charged at market rate. There were no balances OLrtstsndin8 at the year end.
FINANCIAL INSTrUMENTS
The carrwng amrAmt ofthe charivs finanoal instruments xe as fDkn:
2023
2022
rinantial assets at falrvalue through Income and expendlture
Listed investments
i.W.625
I.￿0.￿9
fdk)ws:
2023
2022
Net gains and losses linduding change5 in fair value)
Financial a&sets rnrasured * thrwgh net irmme1ext*￿IitUre
36A33
1132.ml
The total dividend income from financial assets that are measured at fair value th[￿h the income statement was £37,199
12022- £34,155).
Pa8e 27