al Societ for the Prevention of Cruelt to Animals Doncastèr Rotherham and District Branch Annual Re ort & Accounts 2023 istered Charit No.. 506259
RSPCA Doncaster, Rotherham & District Branch Registerèd Charity No. 506259 For the Year Ended 3151 December 2023 Report Contents Page Trustee Report 1106 Branch Treasurer's Report Retail Report Legacie5 & Donations Chief Inspector's Report 810 10 Branch Accounts Contents R&ference and Administrative Del8i18 Statement of Trustees Responsibilities IndÈpendttnl Examiner's Report Stalemenl of Financial Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement Notes lo the Financial Statements 8t016 Dalailed Slalement of Financial Activities 1710 18
RSPCA Doncaster, Rotherham & Di8trlct Branch Rogistered Charity No. 506259 Annual Trustee Report For the Year Ended 31st December 2023 Legal status The Branch exists as sn unincorporated association with its own charity number.. 506259. The principal office is at Great North Road, Bawtry, DonG8Ster DN 10 6DE. The Branch con$isls of the Anima5 Shelter at the Great North Road, Bawlry, Doncaster DN10 6DE and three charity shops al Rossinglon, Thorne and Bawtry. The Branch is managed by volunteer trustees who must be willing and able to give time to the efficient adminislralion of the charity. The Trustees must act reasonably and prudently in all matters relating lo the charity and must always bear in mind the interests of the charity. They have Ihe general duty of protecting all its property and they are responsible for the solvency and continuing effectiveness of the charity and the preservation of any enclowmenls. They must exercise control over ils financial affairs. Trustees The Trustees during the year under review were.. C Pickard S Golley - Chair C Kirby - Secretary P Metlam- Treasurer D Burkinshaw J Doublfire B Moulds lappoinled 12.7.2023} V Hardaker (appointed 10.4.2024) Trustees are elected annually al the Annual General Meeting of charity members (who are eligible to vole after 3 months, mèmbership or morel. Up to three trustees may also be co-opted by the Committee of trustees during the year. Prospective trustees are required to fill in an Expression of Interest form, allend at le88t one trustee meeting as guests prior lo standing for election or seeking co-oplion. Trustees are required to accept the animal welfare policies of the national RSPCA and to agree lo operate within the terms of the Branch Rules. Trustees receive internal induction training and may also receive training from the national RSPCA and ils representative Ilhe Branch Partnership Manager) from lime lo time. Trllstees also obtain access to lh8 Link, an intranet of useful information for the management of Branches. Trustees sel the strategic objgolives for the Branch and set an annual budget, whiGh includes annual targets for fund raising, charitable activity (adoptions, case anim81 boarding, neutering, micro chipping and walfar6 assistance, veterinary work etc.). Trustees delegate the day to day running of the ch8rity lo the Chief Executive who reports in per80n monthly lo the trustees and provides financial and animal welfare performance slatislics monthw. A Trustee Code of ConduGI outlines the expectations of a Iruslee, including Ihelr relationship with management and staff and their conduct al Iruslee meetings. Page 1
RSPCA Doncaster, Rotherham & DistriGt Branch Registered Charity No. 506259 Annual Trustee Report For the Year Ended 313l DeGember 2023 Governing document The charity is governed by the Branch Rules as set by the National RSPCA, 8 separate charity. The most recenl Branch Rules edition is 2012. The main charitable aim is the same for both charities - to promote kindness and prevenl cruelly lo anima18 and lo do all such lawful acts as are considered conducive or incidental lo the allainment of these objectives. The charity has the Specific charitable aims outlined in the Branch Rules lo rehabi5it81e and rehome animals, prioritising animals rescued by the National RSPCA Inspectors. The charity is also required lo promote responsible pet owner8hip, by promoting neutering and micro chipping of appropriate animals. Risk analysls The major risks identified are.. Loss of reputation through error. fraud, national adverse PR Los5 of income through error, fraud. national advÈrse PR Insufficient funds lo Covèr the costs of animal welfare activities Maintaining exGellenl standard of animal welfare 11 is the opinion of the Trustees that the Branch's policies, procedures, and controls are adequate lo mitigate financial and reputational loss through error or fraud and to maintain the future viability of the Branch. Re3erves policy The Branch holds reserve8 in order that levels of service provided for animal w61fare may be maintained should therè be a rgduGlion in incoming rgsources. Reserves in th is context mean funds freely available for the Branch's general purposes after all commitments have been mel, The Branch has unreslricled reserves as of 3151 December 2023 of £408,433. It is the opinion of the Trustees that the reserves are sufficient lo meet any reduction in incoming resources. R8vi$w of activities Our vision.. lo live in a world where all animals are resp?cted and treated with compassion. The strategic plan wa8 refreshed to refle¢l the changes in high street retailing, centre operations and the visibility and rehoming of animals. The plan focused on animal, financial and colleague welfare and the continued suslainabilily of the Branch, and this is ongoing thanks lo the dedication of our paid colleagues, volunteers, supporters of the branch and the RSPCA Inspectorate. Plan part 1 Beacon of Animal Welfare Excellence - animal boarding experience and fast effective rehoming. Page 2
RSPCA Doncaster, Rotherham & Dlstrict Branch Registered Charity No. 506259 Annual Trustee Report For the Year Ended 31st December 2023 Review of activities ¢ontin ued We cared for 811 animals during 2023. Supporting our veterinary needs, we continue our working relationship with RSPCA Newbrook Hospital and on a d8y-Io-day basis with Peak Vets Sheffield, including one day each week with a Vel on sile at our clinic. We also eollabDralè with RSPCA Barnsley & District with use of cal pens. The Centre supports predominantly domestic animals however we do provide additional emergency interim reliel lo the Inspectors for wildlife cases. The animals arriving at our care all have individual slories of cruelty, neglect or misfortune, and the reliance on our services in the Doncaster and Rolherham area is acute. Plan part 2 'Recognised' our local profile, and our shop window presence online and social media. Fund Raisinglcommunity Our fundraising delivered an income increase of 53 /0 Gompared lo 2022. A robust calendar of events was delivered, with 26 initialivos throughout the year including.. Doncaster Pride, Fashion Show, Family Fun Day, Photoshool, Calendar. Drag Show, Quiz Nights, Dog Reunion, Dog Walks and Chrislmas Fayre. We visiled local schools lo talk about the RSPCA and Animals, we Supported the RSPCA 8nimal foodbank donation and distribution in the local area, and continue locally with animal welfare vouchers, neutering and microchipping support. Lakesidé shopping centre van collections have continued throughout th8 year en8bling drop-off of quality donated items which we distribute lo our charity shops and ecommerce Ilhank you ID our kind donators and volunteer van drwers). Corporate We held 17 corporate volunteer days for their GSR and are extremely grateful for the support from Natwest, Amazon, BT, Katie MGGowan, KP, XP School. Lombard and Capila NCC. We have received positive feedback about the experience and the work has made a real difference lo the animal cenlre. Volunteers A group ol over 20 loyal volunteers supports the charity both at the animal centre and in retail. Online and Retail Our trading activities through ecommerce and the retail shops delivered a year on year increase of +15010. Depop and eBay with 6000 followèrs are the key ecommerce selling channels, with Vinled added during the year. Social media was also a focus with Facebook followers growing to 21,161. Page 3
RSPCA Doncaster, Rotherham & District Branch Registered Charlty No. 506259 Annual Trustee Report For the Yèar Ended 31sI December 2023 Review of activities - continued Plan part 3 Sustainable F ulure our income generalion and governance.. Incorne has increased year on the year,. however, we have seen a reduction in donations and legacies1-£144, 5931 below last year. Support from key sponsors has been very much apprecialed, with Boohoo, Amazon and PLT in particular for their continued support. Related parties There have been no related paty transactions in the period 1 st January- 31 st December 2023. Objects and publlc benefit statement The RSPCA Doncaster, Rolherham and District Branch is an unincorporaled charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelly lo Animals Ilhe Society), carrying out ils direct animal welfare work in the areas of Doncaster and Rolherham. The objects of the Branch are to promote the work and objects of the Society - lo promote kindness and to prevent or suppress cruelty lo animals by all lawful means - with reference to the area of the Branch, in accordance with the policies of the Society. The trustees have reviewed the outcomes and achievements Df our objectives and activities for the year. to ensure they remain focused on our charitable aim5. 2nd continue lo deliver benefits to the public. W8 have complied wilh the duly under the Charities Act 2006 to have due regard lo public benefit guidance published by the Commission. Page 4
FiSPCA Doncaster, Rotherham & District Branch Registered Charity No. 506259 Annual Trustee Rèport For the Year Ended 315t December 2023 Advancement of animal welfare Under the charities Act 2006, the adv8ncement of animal welfare is recognised as a distinct stalulory charitable purpose. This legislation and the Animal Welfare Act of the same yeai indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public. Whilst this public bénefit is cloar. il is sometimes difficult to quantify and musl be balanced 8g8insl any detrimènt, The Branch's animal we5fare work, although local in nature, benefits society at large, and aims lo help people in need with the care of Iheir animal8. The next section of this report highlights the Branch's main activities and demonslrales the benefit provided lo the public. All our charitable aclivilies focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken lo further these purposes for the public benefit. Charitable activities pursued for the public benefit. We support our local Inspectors by taking in mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficultie5 or pass away. The Society's InspeGlorale (as well as providing education, informatlDn, and advice) rescues animals in distress and enforGes laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key lo 'lhe prevention or suppression of cruelly, pail of the RSPCA objects and promotes humane sentiments towards animals which involves moral benefit lo humankind. We provide subsidised veterinary treatment for animals which are sick or injured and belong lo local people on low incomes. We do this through a voucher scheme. This work benèfits those on means tested benefits by givinu them financial help lo obtain care for CDmp8nion animals in need of veterinary Ire81ment. We provide subsidised neutering and microchipping of Gompanion animals for those in the Branch area on low incomes. We do this by a voucher Scheme. This work helps lo control doglcal populations through neutering and benefits those on means tested b6nefils by giving them financial help lo neuter and microchip companion animals. thereby promoling responsible pet ownership. Animals in our care receive veterinary Irealmenl, vaccination, neutering, micrckchipping and are assessed for rehoming. This work helps lo control the incidence and spread of disease and suffering through vac¢inalion and neutering. We rehome animals in need at low cost lo people willing and able to have a companion anirnal. INhilst we recognise that companion animals provide rneasurable benefits lo people's physical and mental health. we consider Ihe provision of pets as subsidiary lo the main Charitable aim of this service, which is lo reduce animal suffering. Our policy lo charge a r&asonable adoption fee for animals, aims lo highlight Ihe ongoing personal and financial commitment of pet ownership.11 would not be in the best interests ol animals, and Iherefore would fall outside our objects, to rehome those who could not afford them. Pag& S
RSPCA Doncaster, Rotherham & Dtstrict Branch Registered Charlty No. 506259 Annual Trustee Report st For the Year Ended 31 December 2023 Charitable activities pursued forthe public benefit- oontinued Where capacity allows, we take in lost animals and lake steps to reunite them with their owners. This work benefits our local community (including Ioc212Uthoritiesl by preventing animals straying and posing a risk lo themselves and to people through road traffic accidents. We respond to enquiries (both direcl and via the Society's nalional call centrel froffl the public about animals locally. The publiG benefits from knowing that we can intervene to assist animals in need. We offer free anirnal care advice by distributing.information and guidance in the form of leaflets at public events and for members of the public visiting our advice centrelshop. The public benefils through the Pfomotion of responsible pet ownership. Within the terms of our governing document, we support the National Society and other RSPCA branches through the nethMoTking of animals to re-home and by carrying out home visits on behalf of other branches and by collaborating at events and meetings. We provide volunteering opportunities forthose who wish to support ourwork, including trusteeship, fostering, and fundraising This benefits local people and companies by providing the possibility of doing work which is compassionate 2nd rewarding. A¢knowledgemenl Thank you to the Trustees for their contribution and support to the success of the branch in 2023 and to our branch colleagues and volunteers for your continued work, car8 and being there for the animals. Heart-felt thanks also tr) our sponsors and supporters who for yet another year have made a difference in hélping us to help animals. S Colley Cha ru tees Page 6
RSPCA Doncaster, Rotherham & District Bran¢h Registered Charity No. 606259 Bran¢h Treasurar's Raport For the Year Ended 31sI Deoember 2023 Total income £ 618,966. Legacies and donatior)s included in the above lotalled £122,302 for the year. Total expendilure was £786,755. The incre88e in expenditure c8n be primarily accounted for by cost of livlng Increases through National Living Wage, utilities, consumables and services. This, combined with the decrease in legacy support resulted in a deficit of £167,671 for the year. The centre continues lo work hard al maximising income and reducing costs. Reserves Reserves are those funds which are available for general purposes and uncommilled. Our reserves sland al are £408,433. Retail Report For th9 Year Ended 316t December 2023 Truslees regard shops and on-line operation as chiefly an income generator and they also contribute lo raising our profile within the branch locality. Donations & Legacies For the Year Ended 31sL December 2023 Although the Branch is part of the RSPCA. the funds required to run the Centre must be raised by the Branch. Legacies and donations received during 2023 totalled £122,302. The legacies received from our kind supporters of tha Branch enable us to continue our essènlial work in the Doncaster, Rolherham and District ar&a. 11 is important lo ensure that a legacy is received directly by the Branch specific instructions in the will should m8ke it clear that the donation 15 for the Doncaster, Rolherham & District Branch and include our Charity Numbèr 506259 for avoidance of any doubl. 11 you would like furthèr information, please see our website. Page 7
SOUTH YORKSHIRE INSPECTORATE GROUP 2023 ANNUAL REPORT INTRODUCTION It gives Me great pleasure to report on the work of the Inspectorate in the South Yorkshire group during 2023. The group worked hard lo achieve the best results for animal welfare in what has been an extremely challenging year. We have responded lo a high volume of complaints. res¢ues and collections throughout 2023 and have invesliggtèd many prosecution cases, achieving some excellent results. Phil Brown and colle8gues of Freeman Brown Solicilors have prosecuted on behalf of the RSPCA for cases in the South Yorkshire area and we are very grateful for the excellent service they have provided. The prosecution department plays an essential role in supporting the I nspeclorale with case investigations and the Prosecution Case Managers at headquarters have provided guidance throughout the year lo ensure that our case files are submitted to the highest of standards. We have continued to benefit from excellent SUPPDrt from the staff al Headquarters and the National Control Centre and thanks goes lo everyone who assists us on 8 daily basis to en8ble us lo do oui job as effectively and efficiently as possible. SOUTH YORKSHIRE GROUP PERSONNEL Chief Inspector Lynsey Harris Deputy Chief Inspector Sara Jordan 1nspeclor Tamsin Drysdale Inspector Sandr8 Dransfield - currently on secondment at the NCC Inspector Jennie Ronksley Inspector Sara Jordan Inspector Leanne Booth Inspector Vanessa Reid Inspector Kirn Greaves Inspector Ben Cottle-shaw Inspector Kristy Ludlam Inspector Jack Taylor Animal Rèscue Officer Liz Braidley Animal Rescue Officer Katie Hetherington Inspector Sara Jordan is my Deputy Chief Inspector managing the group in my absence and providing me with ongoing support and assistance whenever required. Inspectors Kristy Ludlam and Tamsin Drysdale continue in their roles of Tutor Inspectors, taking responsibility for Trainee Inspectors and Animal Fiescua Officers who come to our group for field 8xperience as part of their training. Inspèctor Sandra Dranslield and ARO Liz Braidley have continued in their roles as Regional Wildlife Officers. They are a point of contact for regional field staff, offering guidance and expertise in all things wildlife related. Thèy also visit wildlife establishments and facilities across the region lo ensure the facilities are suitable and maintained lo the correct standards. S8ndra is currently on a secondment at the NCC bul we aro expecting her back in the group in April 2024. Inspector Kim Grèavas has continued in her role of National Exotics Coordinator this year. Her knowledge and expertise in the Care of replile5, amphibians and other exotic animals is second lo none. Kim is a point of contact lor field staff offering guidanc8 and advice in this area. Kim recruits and manages a team of 15 regional exotics officers and insp8cls &slablishmenlslfacilities to snsure they are suitable and maintained to the correct standards. Page 8
I nspèclor Ben Collle-shaw and I nspector Sara Jordan are Regional Exolics Offic8rs. They are a point of contact for reuional field staff, offering guidance and expertise in all things exotics I reptiles related. The inland boat rescue team for the South Yorkshire group are Tamsin Drysdale, Ben Collle-shaw, Sandra Dr8nsfield, Sara Jordan, Kristy Ludlam, and Kalie Helheringlon. Inspector John Gibson still provides support lo the group with boat rescues and the collection I transfer of animals using the group horsebox. The group also benefits from the help of Animal Rescue Volunteers who a5SlSt us with the collgclion of sick and injured animals which they do in their own time. We have a committed group of AR V's and their contribution is very much appreciated. OVERVIEW OF OUR WORK DURING 2023 The cost of living crisis has Continued to have a massive impact on animal welfare as some people are really struggling financially. As a result, we have seen an increase in requests for assistance with veterinary bills and rehoming of pots as people can no longer afford them. We have de211 with many incidents where animals that would usually be well cared for have been negleclgd due to their owners not knowing where to go for help. Vtherever possible we have tried to assist struggling pel owners by providing help towards veterinary care, transportation or rehoming. We have also expanded our Pet Food Bank service in the county, providing pel food lo food banks in the Sheffield, Donca8ler, Rolherham and Barnsley areas. The pet food bank project in the north of England has gone from strength to strength and has provided vital support and assistance to pet owners during these limes of financial crisis. The scherne has kept many animals in loving homes and reduced the impact of the cost of living crisis on struggling owners. We also held our first community action event in the Burngreave area of Sheffield, offering free veterinary Irealmenl, food and Dther services.11 was a great success and a5 the food bank scheme continues lo devèlop throughout 2024, we hope lo conduGI more of thes8 avenls in other areas of the county, As a group we continue lo carry out proactive work al every opportunity. neutering as many animals as we can, We have been involved with many mulli cat houses and feral colonies and see this type Df work as a priority because we know that il will make a difference. NUMBER OF ANIMALS NEUTERED BY GROUP IN 2023: Dogs - 92. cats - 175 and small furries - 52. We have SUGGassfully prosecuted a nurnber of people in Gourt but many of our cases in 2023 were dealt with by means of an adult written caution. Cautions may be given instead of court because of miligaling circumslances or wh&re individuals have been cooperative, signed over the animals or for lower level issuès. Wè aSso have several oulslanding warrants for cases that have been In court but the defendant ha5 failed to allend. Hopefully these cases will be concluded soon. GROUP ANIMAL REO1NG FIGURES ARO Liz Braidley has Gontinued to run a spaGe management system for the group, collating a list of all of the anim8ls requiring boarding from her colleagues within the group and contacling branches throughout th8 north of England and beyond to find 5paGe for them. Her work has proved lo be invaluabl8 lo th8 group and has seen us reduc8 our uso of private boarding establishments considerably. Dogs.. 203 Cats.. 353 Rabbit8.' 306 Ferrets, guinea pig5 & other species.. 185 Page 9
THANK YOU We have continued lo benefit from the support of all of our branches across the Inspeclorale group area. Our branches provide us with boarding for case animals and rehoming facilities for animals that have corne into our care through various channels. This close working relationship enables the officers in Ihe South Yorkshire area lo work more effectively. On behalf of all of thé officers in the group I would like to lake this opportunity to thank everyone who works al all of the branches for the work they do to support us. We look lomard to working closely with you all throughout 2024. Chief Inspector Lynsey Harris Page fjo
REGISTERED CHARITY MUM8ER,' 506259 Re ort ol Ihe Trustee8 and Unaudited Fina clal Slalernents For The Year En d 31 Dece er 2023 lor Ro Cruel al Socie for thé Prevention ol to Animals Doncaster Ro herham and Dislrfct Branch King8wood Allotts Limited Chartergd Accountan15 Sidings Court Lakeside Doncaster South Yorkshire DN4 SNU
al Societ for the Prevention of Cruelt to Animals Doncaster Rotherham and District Branch Contents of the Financial Statements For The Year Ended 31 Dècember 2023 Page Reference and Administrative Details Trustees, Respon8lblllty Statement Indepèndènt Examinerfs Rttptsrt ststement of Financial A¢tivities Balance Shèet Cash Flow Statement Ntstes to the Cash Flow Statement Notès to the Finan¢ial Statements 8 10 16 Detailed Statement of Financial Activitiès 17 to 18
Do slri Éronco a dministr 31 Dec Dètails -m.ber 202_3. TRUSTEES C Pickaid S Colley- Chair C Kirby J Doubffire D BurkiDshaw P A Mellam- Tr8asuier 8 Moulds lappoilll6d 12.7.20231 V Hardaker lappoinled10,4.20241 PRINCIPAL ADDRESS South Yorkshire Animal Cenlie Gfeal North Ro8d Bawtry Doncasl6r South Yorkshlr8 DN10 6DE REGISTERED CHARITY NUMBER 506259 INDEPENDENT EXAMINER ngswood Allolls Limiled caartered Accounlanls Sidings Court LJkeside DonGasler South Yorkshirg DN45NU BANKERS Yorkshire Bank plc 19 Sl Sepvlchre Gal& Doncaster South Yorkshire DM1 ISJ Page1
al Societ for the Provention of Cruelt to Animals Doncaster Rotherham and District Branch Trustees. Res onsibillt Statement For The Year Ended 31 December 2023 The Iruslees are reSponsbIe for preparing the Report of the Trustees and the financial slalemenls In accordance with applicable law and United Kingdom Accounting S18ndards Iunlled Kingdom Generally Accepted Accounling Praclicel. The law applicable lo charities in England and Wales, the Charities Act 2011. Charity (Accounts and Reports) Regulab'ons 2008 and the provision5 of the Irusl deed reqLJires the Iruslees to prepare financial slatèmenls for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources anLY application of resources, including the income and expenditure, of the charity for that period. In preparing those financial slalemenls, the Iruslees 3re required lo select suitable aocounting policies and then apply them consislenlly., observe the methods and principles in the Charity SORP., m8ke judgemenis and estimates that are ieasonabla and prudent., slale whelher applicable accounting standards have been followed, Subject to 8ny material departures dlsclosgd and explained in the financial sl8lemenls', prepare the financial slalemenls on the going concern basis unless it is inappropriate lo presume that Ihe charity will continue in business. The Iru51ees are responsible for keeping pioper accounting records which disclose with reasonable accuracy at any lime the financial position o* the charity and lo enable them 10 ensure that the financial slatetnenls cornply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assels of the charity and hence IDr taking reasonable steps for thè prevention and deleclion of fraud and other irregularilie8. Page 2
Socio rth eve d Di Indèpendent examineV8 report to the trustee8 ol Royal Society for the Prevention of Cruelty to Animals (Doncaslgr, Rolherham and Dlslricl Branch) I iepori lo lh8 chaiily Iiuslees on my &Xdminalion ol Ihe ac¢ounls ol Royal Socièly for the PI8V8nlion ol Cnjglly lo Anifflals IDonc3sler, Rolhoiham and Disliid Bianchl Ilhe Trus11 loi the year ended 31 Oecembei d023. Rèspon8ibi1itlès and bas1$ ol report As Ihe charily Irusiees ol Ihe Tiusl you a responsible lor the preparation ol the ac.counts In 8ccordanc& with the requiremenls ol the Charities Act 20111'lhe Acl'l. I ieport in t8specl ol my examin81ion ol Twsl's acGouni8 carried out under Seclion 145 01 th8 Act and in carrying out my examination I hav8 followed all applicable Directions given by Ihe Charily Commission und81 Seclion14515llbl ol Ihe Act, Independent examiner's statement Sin¢e youi ch8rily's gross Income e%ceeded £250,ffl0 your examiner musl be a member of 2 lisled body I can confirm that l am qii3lified lo undertake IhÈ examinalion because l am a member al the Inslilula ol Charter8d Accounl8nls in England gnd W31es, which is one ol the lislÉd bodies. I have cofflpleled my exatninalion. I conlirm Ihal no material mallers hav8 come lo my 8llenlion in connèction wlh Iho examination giving m8 cause lo believe that in any malerial ièspecl.. accoun',ing records were not keol in re8pe¢l ol the Tru818s required by Section 130 01 the Act.. 01 the aGcounls do not accord with those Cold$., or Ihg acGounls do not comply with the spplicable requirements concerning Ihe lom and conlenl Df accounts sel out in the Chaiilies IAcGounls and Reports) Regulalions 2ffl8 olhei than any rgqui18ffEnl Ihal the accounls give a IIu8 and lair vigw which is nol a mall8r considered as part of an independent examinalion, I have no ¢oncern$ and have come ac1055 no olher malleis in connection wlh Ihe 8Xdminalitsn lo which 311enlion should d13wn in this report in oid8r lo enablo a piop9r und8islanding of the accounls to be reached. Tim Baum-oixon BA Ihonsl FGA BFP Klngswood Alloll8 Limiled Ch3rier6d Accounlar,ts Sidings Couri Lakeside Oonc8%lei South Yoikshir8 DN4 5NU Dale.. -15/2+ . Page 3
cie Cruelly lo A ste Èr tem Financ l Activit. l DocembeL20 2023 Unreslricled fund 2022 Total funds INCOMEAND ENDOWMENTS FROM DDnalions and legacies 122,302 266,895 Charitable adlvitles 200,927 23,094 200.7 23,218 Animal cenlie Other trading ac11lieS Inveslm8nl income 264,199 8,444 230,140 2,922 Total 618,966 724,082 EXPENDITURE ON R8ising funds 144,707 170.218 Charltable activitlèg Animal cenlie 642.048 580,069 Total 786,755 750,287 Net gainsll108se81 on inve.Ilmenis 118 13901 NET INCOMEIIEXPENDITUREI 1167,6711 126,5951 RECONCILIATION OF FUNDS Total funds brouohl loThvaid 576,104 602,699 TOTAL FUNDS CARRIED FORWARD 408,4 576,104 The notes form parl of these financial slalemenls Page 4
al Socie for the Prevention of to Animals Doncaster Rotherham and District Branch Cruel Balance Sheet 31 December 2023 2023 UnrestrictedTotal fund 2022 funds Notes FIXED ASSETS Tangible assets 12 g9,666 120,053 CURRENT ASS$ Stocks Debtors Investments Cash al bank and in hand 13 14 15 24,434 TT,566 22,185 95,975 2,960 425,906 293,582 395,582 547,026 CREDITORS Amounts falling due wthin one year 16 186.8151 190,9751 NET CURRENT ASSETS 308.767 456,051 TOTALASSETS LESS CuRREr LtA61LITIES 408,433 576,104 NEf ASSETS 408,433 576,104 FUNDS Uniestricled funds 18 408,433 576,104 TOTAL FUNDS 408,433 576.104 The financial slalernents were approved by the Board ol Trustees and aulhorised lor issue on by.. nd were signed on ils behalf S Colley lee The notas form part of these financial statements Page 5
th on r, RolhAtba dDi ric or 2023 2022 Note8 Cash flows from opBraling activlligs Cash generaled Iiom opeialitsns 1139,3571 111.3951 Nel cash used in operating activities 1139,3571 111,3951 Cash flows from investing aclivilie$ Purchase ol tangible fixed aBse18 Sale ol fixed asset inveslmenl8 IDloièsl received Dividends received 14,3601 3,079 8,248 66 166,0231 2,685 88 Nel c88h provided byllused In) iDvesling aclSvltie8 7,033 163,2501 Changè in cash and cash equivalents in the reportlng perlod Cash and cash equivalents at the beginning ol the rèporting period Cash and cash equivalen15 al the end ol the reporting period 1132,3241 174,6451 425,8 5CN),551 3,582 425,906 The noles form parl of these financial statements Page 6
ciet ePre ortof £tUoLWnimal5..1Dcnca ér Rolhè nd Dls omenl For Èar End l DÈCO RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Nel expenditure lor the reportlng perlod las per the Slalement of Flnanc121 Actlvlllesl Adlustmgnls for.. Depfecialion charges IGaiNlllosses on inve51m8nls Lo89 on dispo831 olfixèd 8s8els 116T.6711 126,5951 24.282 15,522 390 464 18,2481 1661 12,2491 18.409 14,1601 12.6851 1881 110 162,7291 61,680 Divide$ iocaived Ilncre8seJldec1è29e in stocks DeGtea5ellinciaasel in deblors IDeci&aseyinciease in credilois Nèt cash used in operations 1139.3571 ANALYSIS OF CHANGES IN NET FUNDS Al 1.1.23 Cash flow Al 31.12.23 Nel cash Cash 21 bank and in hand 425,906 1132.3241 293,582 425,906 1132,3241 293,582 Llquld resources Deposils included in cash Curienl 3ssel investments 2,960 12,9601 2.960 12,0601 Tolal 428.866 1135,2841 293,582 The notes form parl of these financial statemen15 Page 7
ort Doncasl and Dlstrl Cru Notes t e Year En 2023 ACCOUNTING POLICIES Basi$ ol preparing the financial statements The financial slalemenls ol the chaiily. which 1$ a public benefit enlily under FRS 102, have been prepad in a¢cofdan¢8 with the Charilies SORP IFRS 1021'AcGounling and Reportlllg by Chaiilies-. Slalemenl ol R&commÈnded Praclio applicable lo chaiilies parINg their accounts in accoidance Wilh the Financ.i81 Reporting Standard applicable in the UK and R&public ol Ireland IFRS 1021 leffective I January 20191,, Finanaal Reporting Standard 102'Tha Financial Reporting Standard 8pplicAhle in th8 UK and Republic ol Ireland, 8no the Chari118s Act 2011. The financial stalemenls have been prepared undef the hisloiical c051 convention. Income All incoming rosourc8g ara includod in Iho Slalemonl ol Financial Aclivilies ISOFAI when the charily is legally enlilled Io ihe income alior any performance conditions haie beèn mel, the amount can be measur8d r81i8bly and il is prob8blg Ihal the income vrill be received. For donations lo be recognised the charily will have been notified ol the am.Dunls and ihe selllernenl date in wllling.11 thère are conditions allaGhed ID the donalion and this requires a level ol perfoirnance before enliilemenl can be obtained Ih8n incDme is delerred unli1 Ihosg condilioiis are lully mel 01 the lfIlM9n[ DI th069 ¢ondilions is within Ihe Gonl.'ol ol thé charily and it is probablo that Ihey wll be lullilled. No amounl is included in the iinancial slalemenls lor volunteer lime in line with thè SORP IFRS 1021. Furth61 detail is given in Ihg Truslees, Annual Report. Gllls ill kind donaled loi resalo aio inclvded at lair value, bèing the expected proceeds from Sale less the expected costs ol s81e. Where eslimaling Ihe lalr v31ue is pia¢licab18 upon receipt il 15 recognised in slcck and'lncomÈ Irom olhei trading aclivilie5'. Upon $3Se, Ihe valiie ol Ihe slock is chafged against 'Inm9 Iiom olher trading aclivities. and ihe proceeds are recognised as 'lnGome from other Irading aclivilie5' Where il is impracticable lo lair value Ihe item5 due lo Ihe volum& ol low value items Ih8y ar9 nol Igcognised in Ihe finanGial 81alemeni$ Dnlil thèy arè sold. This Incom6 is reco9nised wilhin'lncome from olher Iiading aclivilies,. For le9aags. eDlillomgnl is the &artier ol thè chaiiiy belng notified ol an impending dislribulion or Ihe legacy being received. Al thi8 point incDme is recognis. On occ2sion leg3cies ¥vill be nolified lo the chaiily however il is nol posBible lo measure th& amounl expecled lo be dislribuled. On Ihese occasions. the legacy 1$ Iiealed a5 a conlingenl asset and disclosed. Income from trading activili* ir,cludes incom6 e3rned from lundiai$ing evenls 2nd trading 8¢livilies lo raisè funds lor the Charity. Incoffle is ieGoivod in exchange lor supplying goods and sèrvlces In order lo ia18a funds and 13 recognised when enlillemenl has Occurred. Inveslm6nl incom8 is èain8d through holding assols loi inveslmenl purposes such as shaics and property.11 include8 dividands and interest. Wh816 il is not piacli¢8blÈ lo idenlily inve51menl manag9rngnl Gosls incurred within a schème wlh feasonablo accuiacy Ihe inveslmenl income is ieporfed nel ol Ihese cosls.11 is included when the amounl can bB measured rgliably. Interest income is recognised U8ing the effeclive inleresi melhod and dividend income is recognised as the charily's iighl lo receiv8 paymenl is 0s18blished. Granl income rec81VOti in respecl ol ravenue gxpgndllure Is credited lo the Slal8m8nl ol Finan¢i&l Aclivilie8 in the year lo which il rBl8les. E¥pendituro and irrecoverabl• vat Liabilili8s are recoonioed as expendiluiè as Soon as Iheie 1$ a legal or consliuctive obligation eommilling Ihe ch£iily lo Ihal eXndItle, il is probable Ihal a Iransler ol economic benelils be required in 3elllemeni and Ihe amount Df Ihe oblig31ion can be rneasured reliably, Exp8ndiluie is 3c¢ounled loi on an 3ccru21s basis and has been ClalfIed under headings Ihal aggiegale all cosl related lo the category. Where Gosls canllol be direclly alliibul8d lo particular headings Ihey hav8 b&en allocated lo ae.livilie8 on a b3$is consislenl wlh the use ol iesoufce< Expenditure includes VAT which cannol be woveied. Ral$lng funds Cosls ol g8néialing lunes Gornpiisg the costs diioclly allilbulable ID operating the charily's shops. all Ivndrai8ing evenl Gosls and inwe51fflenl m3nagemenl lees. Costs of generating funds compri8e those c0515 incurred by Ihe diarity in lh8 0p6ralion and maintenance ol Ihe Animal Cenlre,11 includes both cosls ihat Gall be alloGaled directly ID such a¢livilies and those costs ol an indirect natu necessary lo support Ihem. Governance costs Goveman¢e cosls Include co8ls ol the preparalion and axaminalion ol tha glalulory accoun1$, the c0918 ol Iruslees meolings and the cosl of any lega5 advice lo the Iiuslees on governance 01 conslilulional mailers. Allocallon and appOOnMent ol costs Adfflinisli81ioTr and financial Gosls and gov6iTrance hava been apportioned 88 lollows:_ Page 8 continued...
Pr sle rue anc me 20 ed 31 DecblI ontin ar ACCOUWING POLICIES. Bonlinued Alloca15on and apporiionmenl ol co$ls Animal cenlre Fundraisingrtiading Volunlaiy incDmÉ 85Yo 10% 5Yo Tangible fixed a55els Tangible lixed assets loi use by the chaiily are staled ai cost less depreciation. Depiecialion providèd al Ihe following annual rates in order to write oft each as5el over ils eslimaleu useful lrfe. Office and shelter equipment Shop fillings Outbuildings and South Yoikshiie Centre Moloi vehicles 20% reducing balance 200A reducing balance 20% feducing balance 25'h reduoing balance Fixed asstsls ao capilalised al cosl wher6 value exceèds E5W. Stocks Puicilasèd stocks 3re valu9d al the lower ol Cost and nel reaSi$able valuo. after making due 811owance lor obsolele and slow moving ilems Don81ed slocrfs are included al lair value. Investments Inyeslmants ar8 recognised initially al lair value which is nomalSy the Iians2clion price excluding Iransaclion costs. Subsequgnily, Ihey are measufed al maikgt valu8 al tha balanGg sheet dale using the dosing quoted markel price wilh changes recognised in 'n2t gains I Ilossesl on inveslmenls, in the Slalemenl ol Finanaal AGlivilies. Operating leases Rgrblals paid undgr Opgfaling leases are charged lo the Slalemenl ol Fin2nG181 Activities on a slr8ighl line bagis over Ihé perd ol Ihe lease. Taxation Tha Charity is exempl from lax on Ils charilable 8¢livilies. Unreslrl¢led lund$ Uni&sliicled funds ale donalions and other incoming iesourG85 receivable or generatèd lor the objects ol Ihe charity without furiher specilied purpose 8nd are avail8b18 as 9enoial fund8. Reslri¢lèd lund3 These a18 funds Ihal Gan be used lor particular resliicled pury)oses wilhin the objecis ol the charily. Reslriclions arise when speciliod by Ihe donoi 01 when lullds are raised loi particular reslrided purposes. The ¢haiily doès not hève any resliicled funds al pfesenl. Pension coyl$ and olhÈr p05t.relirement benefits Tha chèrily opeialp$ 8 defined Goni[blI0n'peTrSlOn scheme. Conlribulions payaNe Ip the charily's pension s¢h8me at8 Charged lo Ihe Slalemenl ol Financial Activities in Ile period lo which they ré181e. Support co$15 Support costs includg C8nlial funclions 311d h3V8 been allocaled lo aclivily c081 cale90d on a basi8 coniis18nl wrth Ihe use ol tha résourcès. Supporf cosls pies9171 Ihg Inana9gmenl and adminislialion Gosls ialh¢r than the dire¢t costs. Pag? 9 eantinued...
lo als caster Rotherham District B Notes to the Financial Statements- continuéd For Th Year End.Id_3_ Dècem DQNATIQNS AND LEGACIES 2023 2022 Golleclions 8nd donations Legacies 95,421 26.681 106,054 160841 122,302 266,895 OTHER TRADING ACTIVITIES 2023 2022 Funoraising events Adoplion Ices Goods and sgrvices sold Mi¢io¢hips 3Dd misG$lS3Deous Neutering 12,715 104,046 138,292 7.351 1,795 8.322 98.099 111.342 6,172 6,205 264.199 230,140 INVESTMENT INCOME 2023 2022 Renls rec8ived Deposit aGcounl i[eleS1 Dividends ieceived 130 8,248 66 149 2,685 88 8,444 2.922 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Acts-vily Ghaiity shops Igros81 Gran18 200,927 23,094 200,907 23,218 Animal cantre 224,021 224,125 Gron19 received, in¢ludeil in the above, are as follows.. 2023 2022 RSPCA 4Q dooi giant 23,094 23,218 Page10 continued.
Pr Cruellyto A DI sto Fi St e_ols_- coD.linu 20 RAISING FUNDS Ralslng donallons and legaclès 2023 2022 Salaries, Tralional insurance and pensitsn 82nk ch3rge8 Iriecoveiable VAT Logal and professional Accoun13ncy lees Other running costs Support costs 1,043 226 81 1,673 133 649 1,127 161 321 525 114 516 1,128 3,855 3.892 OlhÈr Irading acllvities 2023 2022 583 118,510 35.184 5,784 322 643 1,050 228 1.032 735 2,255 Cost ol goods sold Sa5aries, nalional iDsurancB and pension 493 97,897 36.055 195 451 163 3,346 268 1,297 589 100 Repairs, renewals and leasing Bank charges Lile0ver8b1e VAT Leg81 and piolèssional AccoJnlan¢y lees Olhei runnin9 costs Depreciation Support costs 14Q,852 166,326 Aggregate amounls 144,707 170,218 CHARrrABLE ACTIVITIES CQÉTS Direct Costs (see note 81 Support Costs Iseo note 9) Totals Animal ¢&nlie SS1.903 90,14S 642,Q48 Page 11 continued..
Iso stèr IBra othor istr tes Fo heFi eyea Dec DIRECT COSTS OF CHAR ABLE ACTIVITIES 2023 2022 Salaiigs. nalional insurance and pefjsion Vel lees and medical Food Cosl ol goods sold 347,112 66 316 7.960 13,193 40,184 10,765 4,704 295,519 71,737 9,612 14,699 48.847 18.061 4,984 110 ,560 14.787 Repairs, ienew815 and leèsing Molor expenses Oonalions paid Oth81 tuniiing Gogls Deprecialion Loss on sale DI assets 37,422 23,693 464 551,903 513,916 SUPPORT COSTS Finance and administration Governance cos15 Totals R2ising donalions and legacies 50 100 25,483 50 Animal ¢enlre 64,662 ,145 64,662 90,295 Support cosls. included in the abovo, are as IDIIows'. Finance and admlnislralion 2023 Animal centre 2022 Total activities Salaries and nalional insurance Pensions Itre¢overable VAT Legal and piolessional Accounlancy lee5 8ank charg&8 Olh8r running costs 17.386 333 1,383 27,388 2,263 3,834 12,075 18,816 344 5,461 8.921 1,934 2,735 ,771 84,662 46,982 Page 12 onlinued.
also loA VÈ als ha oles he Financia!_S1 te ear dèd Dè er2 SUPPORT COSTS . conbnued Govemance c05t5 2023 2022 Raising donations and legacie5 Other Irading activities Animal centre Total activities Tolal activities S£laiies aDd nalional insurance Examinalion lee 24.633 850 24,633 1.000 21.554 1,000 100 50 100 26.483 25,633 22.554 10. TRUSTEES. REMUNERATIOIQ AND 8ENEFITS The trustees neilhei received norwaived any iemuneialion during the y&ai12022.. £nill. The lol&l amount ol empbyee benefils rtxeived by key management personnel is £102,77312022.. £91,598). Tru61818' axpen5è£ Theie W8 no Irusleés, expenses paid lof Ihe year ended 31 Decembèr 2023 nor lor th8 year ended 31 December 2022. STAFF COSTS 2023 2022 Waoes and salar1è8 Social 5ecufily cosls Pension cosls 460,203 21.435 6,765 431.8 18,246 5,730 488,403 455.869 The average monlhly number ol employees during Ihe year was as lollrms.. 2023 2022 17 Animal shelter Ch21ily shops Adminislralion 27 No employees received emolumen15 in excess 01 £60,000, Page 13 continued...
oelÈl for loAn Not o Financial Stat s - conti 023 ued 12. TANGIBLE FIXED ASSETS South Yorkshire Centre Outbuildings and equipment Shop fillings COST Al1 January 2023 Additions Dispos858 32,732 256.917 3,045 Al 31 December 2023 32.732 18,394 259.962 DEPRECIATION Al l J3nuaiy 2023 Charge for year Eliminated on disposal 29,785 590 18,394 153,590 20,717 Al 31 December 2023 30.375 18.394 174,307 NET BOOKVALUE Al 31 DeGember 2023 2.357 85,655 Al 31 December 2022 2.947 103.327 Motor vehicles Dffice equipment Totals COST A, l January 2023 Additions Disposals 10.800 59.918 1,315 11,7721 378.761 4.360 11.7721 Ai 31 Oecember 2023 10,800 59,461 381,349 D£PRECIAT10N Al l January 2023 Charge lor ye3r Eliminaled on disposal 9,358 361 47,581 2.615 11,3081 258,708 24.283 11.3081 Ai 31 December 2023 9,719 4B.888 281,683 NET BOOK VALUE Al 31 Decembei 2023 1,081 10,573 99,666 Al 31 Decombei 2022 1,442 12,337 120,053 Page 14 continued...
also lion Èll onca AtL&.DIslrict.RknI anc rha tostol inan rTheYe Slalem Is-c 13. STOCKS 2023 2022 Goods loi resale 24,434 22,185 14, DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade déblois Olh8r debtors VAT Pr&paymenls and accru8d Incomè 51,487 11,075 864 14,140 69.897 4,722 4.346 17.210 71,566 95,975 15. CURRENT ASSET INVESTMENTS 2023 2022 COIF Charities Inveslmenl Fund 2,980 16. CREDITORS.. AMoUs FALLING DUE WITHIN ONE YEAR 2023 22 Trade credilois Social security and olher 13xes Olher creditor8 Acciuols 74,121 5,572 1.483 5.639 1,128 6,085 86,815 ,975 17. LEASING AGREEMENTS Al 31 December 2023 the lolal ollhe charity's future minimumlgase paymenls und8r nDn-cancellable operating leases was.. 2023 2022 Amounts due wilhin on? year AmouDls due bétween one and live yèars 15,701 23,741 ,7 48.777 39,449 78,510 Operaling1ts83e rentals paid in Ihg y&ar amounled lo £32 d6012022.. £37,0441. Page 15 continued...
Royal S Cruèll I el Doncas str ct Bra Èrha otès lo the Statements- con ded3 embAL2Q21 18. MOVEMENT IN FUNDS 8alanGe A11.1.23 1ncom.ing resourGe$ Resourc&s expended Gains and Ilossesl Balance Al 31.12.23 Unrestdcl&d funds G&neral funds 576,104 618.906 (786.7551 118 408.433 576,104 618,966 I786,7} 118 408 433 Comparalive$ lor movèment In funds Balanoe A11,1.22 Incomlng rÈÈourceÈ Resources expended Gains and 1108sesl Al 31.12.22 Unrestricted funds Gen6fal lunds 602,69q 724.082 1750.2871 13901 576,104 602,699 724,082 1750,2871 13901 576,1N. 19. RELATEO PARTY DISCLOSURES The charily is an affilialed bran¢li ol Ihe Royal Sociely lor the Prevenlion ol Cruelly lo Animals IRSPCAI (Chaiily regislfalion numbar., 2190991 ap.d is governed by the RSPCA Branch Mod81 iul8S. During the y&£r Iha charity pu:'chased goods and services from the NalioTral RSPCA amounling lo £12,45812022.' £35.8521, Al 3131 December 2023 the amount owéd lo thè N81ional RSPCA was £1,92412022.. £10,188). Duiin9 Ihe year Ihe Ghaiily 31sD piovided sèrvices lo Ihe Nalional RSPCA amounts.no to £136,8031202?.. £87,561). Al 3131 De¢&mbÈi 2023 Ine armunl owed by th¢ National RSPCA was £12,85012022.. £66,129). Page 16
Prov onof rue ni .1 d Stale l of Fi l Activi 2023 2022 INCOME AND ENDOWMENTS Donation$ Jnd l&gacle5 Colleclions and (Sonalions Legacies 95,421 26.881 106.054 160,841 122,302 266,895 Oihertradlng aclivitles Fundraising evenls AdopSion199S Gcods and services sold Micio-hips and misceilaneoo5 12,715 104,046 138,292 7.351 1,795 8,322 98,099 111,342 6,172 6.205 264.199 230.140 InvÈstmÈnl Income Rents receive Oeposil account Inlefe81 Oividends recoived 130 8,248 66 149 2,685 88 8,444 2.922 Chaiily shops Igio851 Gran18 200,927 23,4 2()0.907 23,218 224,021 224,125 Total Incomlng resources 618,966 724,082 EXPENDITURE Raising donalions and legacles Salaries and naliDnal insurancé Pensions Bank charges Iri¥oveiable VAT Legal and pfole$5ional Ac.COiinlancy l&.9.8 Olhei running CO>ls 1,023 20 226 81 1,673 133 649 1,107 20 161 321 525 114 516 3.805 2,7&q alher Irading a¢livl1ies Crtrsl ol goods sold Salaries and national insurance Pensions 493 96,381 1,516 36,0 195 134,640 583 116,799 35,184 5,784 160,061 Repaits, ienewals and leasing Carried forward This page does not form parl of the stalulory financial statements Page 17
and rict Ilèd hey Ème t Fina Aclivi 023 cèm 2023 2022 Othèr trading acliviliès Eioughl lorard Bank chaiges Iire¢oveiable VAT Legal and piolessional AcGouTrtancy1888 Oth81 runDing cosls Depiecialion 134,640 451 163 3,346 66 1.297 589 160,061 322 643 1.050 228 1,032 735 140,752 164,071 Saiaiigs and naiional insurance Pensions Vet lees and medi¢al Focm Cost ol goods sdd 342,216 4.896 66.316 7,960 13,193 40,164 10,765 4,704 291,864 3.655 71.737 9.612 48,847 Repaiis, renew8 and leÉilng Motor expenses Donations paid Other iunning costs Deoiecialion Loss on saSe ol tangible fixed assels 4,984 110 35.560 14,787 37,422 23,693 464 551,903 513,916 Support costs Flnance and adminislrali9n Salaries and nalional in9uiance Pensions Irrecoverable VAT Leg8[ and piole$sion81 Accountancy lees Bank chafges Olhèr running costs 17,386 333 1.383 27.388 2,263 3,834 12,075 18,816 344 5,461 8,921 1,934 2,735 8,771 64,662 46,982 Govornancè costs Salaries and nalional insuiaDce Examinalion le 24,633 1,000 21,554 1,OCQ 25.633 22,554 Total resources expended 786,755 750.287 Nel expendlture belore gain$ and losses 1167,7891 126,2051 Roallsed reGognised gains and1055e$ Realised gainsllloss9sI on fixed assel inveslmenls 118 Nèl èxpendilurè 1167,6711 126.2051 This page does not form part ol the statutory financial slalemen15 Pago 18