2023-03-31-annual-report

USPCA PROTECTING ALL ANIMALS ESTD1836 ANNUAL , REPORT - 31 March 2023

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USPCA ANNUAL REPORT | 3

Contents

Foreword from our Chairperson 4 Foreword from our Chief Executive 5 What we do 6 The Year in Review 9 Trustees' annual report (incorporating the director's report) 28 Independent auditor's report to the members 44 Statement of financial activities (including income and expenditure account) 48 Statement of financial position 49 Statement of cash flows 50 Notes to the financial statements 51

4 | USPCA ANNUAL REPORT

FOREWORD FROM OUR CHAIRPERSON

I am extremely proud of the charity’s achievements over 2022-2023 which are a testament to its strength and resilience. It also signifies the tremendous commitment and creativity of our people, the staff and the volunteer team.

Throughout our long history, the USPCA has always supported vulnerable animals when they are most in need. We have been working to prevent cruelty to animals since 1836.

Animals enrich and improve all our lives, and their lives are important in themselves. They are a vital part of the fragile ecosystem and world we all share. Most people recognise their importance, value, and vulnerability. How well or how badly we treat animals is in our hands, they are at our mercy and need our help. That’s why the USPCA came into being nearly two centuries ago and is still championing animal welfare today.

I would like to record my thanks, on behalf of the Board of Trustees, to Brendan Mullan, who stood down from his role as Chief Executive and to Colleen Tinnelly, Chief Operating Officer who left the charity, for their significant contribution and for their many years of service at the charity. We are particularly grateful to Brendan and Colleen for successfully steering the charity through key periods of change, with the unwavering support of our colleagues right across the charity.

We have clear and ambitious plans for the year ahead. We rely on donations to fund our vital work. Monthly donations, one-off donations, fundraising events, leaving money in Wills, joining as a member; it all counts. Donations enable us to provide expert care and support to the animals in our centre, alongside continuing our campaigning, outreach and education work and special investigations.

Finally, I want to say a special thank you to my fellow Board Trustees, all of whom devoted much time and effort to the charity throughout the year. As we look forward to the USPCA's next chapter, we are confident that we have the foundations required to continue achieving long-term, positive change for all animals across Northern Ireland.

Dr John Farrell Chair

FOREWORD | 5

FOREWORD FROM OUR CHIEF EXECUTIVE

I took up my new leadership role as the Chief Executive in January 2023. The transition into this role was made all the easier thanks to my predecessors Brendan Mullan and Colleen Tinnelly, who were extremely generous in sharing their wisdom, time and experience with me. The wider staff team have also been exceptional, together with the support of the Board, who have provided wise counsel.

I am incredibly proud of all we achieved in 2022-2023. It is a testament to our team of colleagues and volunteers who delivered so much for the animals across Northern Ireland.

Advancing animal welfare is a partnership. I am grateful to our supporters, partners, volunteers and members; enabling us to do what we do best, rescuing and rehabilitating animals, whilst also providing a strong voice to help change and improve legislation.

It is disappointing that Northern Ireland is still without a functioning Executive, the implications of which are far-reaching across society. There is considerable work to be done to address the animal welfare legislative deficit. For that to happen, we need our politicians to form a government. In the meantime, we will focus on our work through the All-Party Group for Animal Welfare, and highlight stories through the media, to keep a strong focus on animals.

All that we have achieved over the course of the past year is thanks to our brilliant and passionate staff team. Our Board, who invest their time, expertise and skills: helping drive us forward and keep strong governance to the forefront. Our volunteers, whose commitment, enthusiasm and energy towards making a difference in animal welfare never fails to amaze me. Thank you all.

I would like to thank our staff, Board, volunteers and supporters who continue to work so hard and with such commitment to our charity.

Ultimately, we want to reach a time when animals no longer need our help and voice. Until we fulfil our dream of every animal being treated with respect and kindness, we will remain steadfast in our mission to ensure no animal is left behind.

Nora Smith Chief Executive

WHAT WEDO

WHAT WE DO | 7

For nearly two centuries the USPCA has been championing animal welfare.

We primarily focus on rescuing, rehabilitating, and rehoming or releasing animals across Northern Ireland. We have been on hand to protect animals and prevent cruelty for almost two hundred years.

• n We champion animal welfare and encourage respect and kindness for animals across society.

• n We campaign and advocate for legislative and government policy change that advances animal welfare.

• n We educate people of all ages about the welfare of animals.

• n We help to bring those who abuse animals to justice through our special investigation work.

• n We are proud to be at the forefront of preventing cruelty to animals.

• n We care for, rescue, rehabilitate, release, and rehome animals across NI.

Our vision is:

Vision

“A society where all animals are respected and free of unnecessary suffering.”

Our mission continues to reflect the originating objectives of our founders:

Mission

“The prevention of cruelty to animals, the relief of suffering in animals and the advancement of animal welfare.”

The USPCA is independent and objective in the pursuit of its founding principle – the relief of suffering in animals.

Values

The USPCA delivers its services with integrity and openness , building trust with service users and stakeholders.

The USPCA staff and volunteers are passionate and committed in their support of animal welfare and the relief of animal suffering; and strive for excellence in the delivery of our services.

Strategic Objectives to March 2026

In pursuit of its vision and mission, the charity’s strategic objectives for the three years are:

• n To take a leadership role in the advancement of animal welfare in Northern Ireland.

• n To enhance and extend the reach of the charity’s services across Northern Ireland.

• n To strengthen the charity’s financial structure through developing a social enterprise business model.

• n To be a valued partner of statutory and voluntary organisations.

• n To enhance the public understanding, knowledge and appreciation of the work of the USPCA.

• n To maintain a robust governance and operational structure to deliver the charity’s objectives effectively.

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THE YEAR IN REVIEW | 9

THE YEAR IN REVIEW

DEDICATED TO THE PREVENTION OF CRUELTY TO ANIMALS

Thank you to past staff members

A special mention to Brendan Mullan for his six years of service, who stood down from his role as Chief Executive and Colleen Tinnelly, who undertook the role of Chief Operating Officer for nine and a half years. We thank Brendan and Colleen for their significant contribution and for their many years of service to the charity. Thank you for your leadership and commitment to the USPCA.

Brendan Mullan Chief Executive

Brendan served an exemplary six years at the USPCA, navigating the charity through monumental change and allowing the USPCA to reach new heights in the service of advancing animal welfare in Northern Ireland.

Colleen Tinnelly

Chief Operating Officer

Colleen was at the front and centre of a range of programmes and projects to help propel the USPCA as NI’s leading animal welfare charity. She helped steer the organisation through considerable development, which made her the deserving recipient of the ‘Leading Change’ CO3 Award.

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LEGACIES AND BEQUEATHMENTS

Legacy giving is when people leave a gift to us in their Will. We want to say a special posthumous thank you to the 23 people who so kindly left us a gift in their Will this year.

Gifts in Wills represented our largest fundraising stream, generating £1.2 million in the 2022/23 financial year. This is an increase of over £320,000 from the previous year.

We are forever grateful to all those who so generously bequeathed to our charity this year.

• n Their gifts help us ensure a better future for every animal that comes into our care.

• n Their gifts enable us to provide support and care to animals who are vulnerable.

• n Their gifts strengthen our campaigning voice, helping us provide a stronger voice for animals.

• n Their gifts enable us to disrupt and dismantle organised animal cruelty.

THE USPCA RELIES ON GENEROUS DONATIONS FROM THE PUBLIC TO CONTINUE ITS WORK IN RELIEVING SUFFERING AND PREVENTING CRUELTY TO ALL ANIMALS, AS WELL AS IMPROVING ANIMAL WELFARE ACROSS NORTHERN IRELAND. WE RECEIVE NO GOVERNMENT

FUNDING, SO WE ARE EXTREMELY GRATEFUL FOR EVERY DONATION WE RECEIVE. LEGACY BEQUESTS MAKE A PROFOUND IMPACT AT THE USPCA AND ALLOW US TO WORK TOWARDS A FUTURE WHERE NO ANIMAL GETS LEFT BEHIND.

LEGACIES AND BEQUEATHMENTS | 11

We would like to record our deepest thanks to those who have remembered the USPCA in their will:

Late Wesley Edward Wilson – Armagh Late Rosaleen Joan Devlin – Moneymore Late Malcolm Harry Smith – Halstead, Essex Late Harry Stripe – Belfast Late Arthur Desmond Whitters – Belfast Late Alice Joan Scattergood – Belfast Late Mary Brennan – County Down Late David P Barr – Belfast Late Dorothy Ann Ervine – Lurgan Late Fanny Jean Deazley – Dromore Late Margaret Johnston – Dromore Late Nora Mary Smith – Omagh

Late Joy Dobbin – County Armagh Late Moyna Patterson Field – Belfast Late Elizabeth Mary Bacon – Portstewart Late Dr M Knight – Dunmurry Late Robert Shields Derby – Dromore Late Kathleen Watt – County Tyrone Late Eleanor Jackson Houston – Belfast Late Peter Michael la Grue – Holywood Late Jean Catherine Hall – Craigavon Late Anna Georgina McAllister – Killyleagh Late Michael Peter Mallon - Omagh

Their legacies help us to create a better future for animals. Thank you.

For more information on leaving a gift in your Will, visit www.uspca.co.uk/leave-a -gift-in-your-will, email [e-mail] or call 028 3025 1000.

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RESCUE AND REHOMING

Rehomimg stories

Our Animal Welfare and Rehoming Team were hard at work this year, . rehoming 298 companion animals

Every pet that comes into the USPCA is checked by a member of our highly experienced vet team. After a thorough assessment process and any required medical treatment (including vaccinations and neutering when needed) is completed, the animal goes into the care of our Rehoming Team.

We try our best to get as much information on animals coming into the centre as possible before admission, however in some cases very little is known, or the animals are simply abandoned. In our care, each animal is cared for by our dedicated team of staff and volunteers in the Rehoming Centre until they are ready to be put forward for rehoming.

Once we decide the pet is suitable for rehoming, we place their information on our website and use our social media platforms to provide as much information as possible. In some cases, the rehoming process can take a matter of days but for others, it may be many months. There is no time limit on how long we care for an animal. They stay with us until they find their new loving home.

Every animal is assessed on their behaviour and suitability for their potential new owner, in order to carefully match pets to their forever homes. We also issue four weeks-free pet insurance at the time of adoption, to give owners that extra peace of mind during the initial stages. In addition to our pet rehoming, we partner with Newry and Mourne Local Council providing temporary accommodation for stray pets. Through this service we were able to reunite 80 dogs and five cats with their owners.

RESCUE AND REHOMING | 13

Meet a few of the wonderful 298 pets we rehomed this year. We could not have helped these animals get the treatment and care they needed before being rehomed without the generosity of our supporters and our wonderful volunteers.

Cheeko

Cheeko was admitted in May 2022 as a stray cat who had a broken rib. After recovering from this, he developed stressrelated issues. He was with us for 9 months before finally being adopted in February 2023.

Flint

Flint entered the centre in May 2022. He was with us for 7 months before being adopted in January 2023. He now enjoys going on holidays to Scotland with his family and trips to the beach!

Buster

Buster joined us in November 2022 as a 12 week old puppy who needed to find a new home. He was full of mischief and loved people, and as a result, it didn’t take him long to find his new home just a few weeks later in December 2022.

Jake and Frank

Jake and Frank were brought in together through social rehoming at the start of April 2022. They were with us for 147 days before finding their new home together in August 2022.

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RESCUE AND REHOMING

Wildlife Case Studies

Fox Trapped in Tank

Thanks to members of the public contacting the USPCA to report wild animals that were injured or at risk of harm; this year we conducted an incredible

427 wildlife rescues : almost double the number of the previous year.

In August, our Wildlife team got a call from the Wastewater Treatment Works in Dunmurry about a fox trapped in one of their tanks. The fox had made its way into an area full of water and where all the tanks were connected. The poor animal fox was exhausted trying to keep afloat, thankfully our intrepid Wildlife Officer, Phil, went in and retrieved her. With our help, she was uninjured and we were able to release her on-site.

Grey Heron in Distress

In November, we received a phone call from a member of the public reporting that a grey heron was in distress and hanging from a tree in the Newry area. Immediately, two USPCA Wildlife Officers attended the scene. With a cherry picker being required to conduct the rescue, Kelly’s Point Hire in Warrenpoint kindly offered one free of charge. This enabled our Wildlife Officer to reach the bird and return it into our care.

Upon inspection, the heron was found to not only have an injury to its ankle from fishing wire, but it also had a fishing hook lodged in its throat. Sadly, the bird passed away from its injuries, however, its suffering could have been prolonged had the concerned member of the public not contacted us.

Unfortunately, our Wildlife and Veterinary teams regularly see injuries caused to animals as a result of discarded fishing tackle. We would urge the public to dispose of material like this properly.

We rescued, rehabilitated and released several hedgehogs and well over 100 birds during the year, with the support of our wildlife volunteers right across Northern Ireland. We also issued 852 separate payments to vets across the country to help them treat wildlife brought in by our volunteers and members of the public. Without the generosity of our supporters, we could not have funded this vital work.

KEY PARTNERSHIPS | 15

KEY PARTNERSHIPS

In coalition with other animal welfare organisations and wider stakeholders, we can achieve more together than we can alone. Sharing knowledge, sharing expertise and providing a collective voice to campaign on a wide range of issues is integral to our approach at USPCA.

Northern Ireland Companion Animal Welfare Group (NICAWG)

Northern Ireland Companion Animal Welfare Group (NICAWG) is a sector group that brings together specific expertise and focus, with the aim of improving the welfare of companion animals in Northern Ireland. Established in 2019, the group includes:

1. Assisi Animal Sanctuary

2. Dogs Trust

3. Cats Protection

4. Mid Antrim Animal Sanctuary

5. PDSA

6. USPCA

In 2022, the USPCA took on the role of Chair of NICAWG. Collectively we provide services and support for thousands of companion animals across Northern Ireland, including but not limited to pet care clinics, rehoming services, community and school education. Collectively, NICAWG’s voice advances and champions animal welfare across Northern Ireland.

Northern Ireland Badger Group

Now in its fourth year, Operation Brockwatch is a partnership between the Northern Ireland Badger Group and the USPCA. Its primary focus is to protect our badger population and their setts from badger persecution. As a crime prevention strategy, it has effectively protected a growing number of setts across Northern Ireland by installing field cameras that operate 24/7. In addition, signage at setts acts as a strong deterrent. Through a growing network of volunteers, Operation Brockwatch continues to grow in strength.

Eurogroup for Animals

Eurogroup for Animals is the leading voice for animal welfare in the European Union, providing a voice for the billions of animals kept in laboratories, farms and homes or living in the wild. Eurogroup for Animals represents 96 animal advocacy organisations in Europe and beyond. As the pan-European animal protection organisation, the primary focus of Eurogroup for Animals is to work in the interest of animals towards a society in which they are valued and respected as sentient beings. Through this coalition, we are able to learn and share with a wide range of animal welfare organisations and provide a collective voice to lobby for change. Recent campaigns include encouraging protection for farmed animals, protection for indigenous wildlife and use of animals in science.

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CHAMPIONING ANIMAL WELFARE

The absence of a functioning Assembly over the past 12 months has not deterred our campaigning and advocacy work. We have worked hard to ensure animal welfare priorities stay high on the agenda of our local politicians. Our engagement with our local politicians, MLAs and Local Councillors remains a key priority.

There is substantial work to be done in order to advance our vision for animals in Northern Ireland. As it stands, we are significantly behind England, Wales, Scotland and the Republic of Ireland on key legal animal welfare protections. Strong legislation and policy are needed to underpin our mission to prevent cruelty, relieve unnecessary suffering and advance animal welfare. The work we have done over the past 12-months includes:

All-Party Group for Animal Welfare

We continue our support for the All-Party Group (APG) for Animal Welfare. As the Secretariat we provide support, advice and expertise to improve and advance animal welfare. The Group held five meetings this year, providing a platform to inform and debate.

The APG is primarily focussed on:

• n A Banned Offenders Register: ensuring those banned for abusing animals adhere to the ban. As it stands no central list is available for enforcement agencies to ensure compliance.

• n Lucy’s Law: banning third-party sale of pups under six months old and greater controls for the online sale of pups and dogs.

• n Banning Hunting with Dogs: Northern Ireland is the only part of the UK where hunting with dogs remains legal. n Regulation of animal businesses: introducing minimum standards regulations for animal shelters, mobile exhibits, doggy day care and groomers.

• n Banning Wild Animals in Circuses: Northern Ireland is the only part of the UK where this remains legal.

• n Compulsory Microchipping of Owned Cats: to enhance traceability in the case of theft and to help reunite lost or stolen animals with their owners.

Political Conferences

We attended a range of political party conferences over the year, providing us with the opportunity to speak on a range of animal welfare issues and campaigns, with politicians, their members and voluntary sector organisations.

CHAMPIONING ANIMAL WELFARE | 17

CHAMPIONING ANIMAL WELFARE

The USPCA Manifesto

Aligning with the formation of the All-Party Group, we have the USPCA Animal Welfare Manifesto which sets the scene of animal welfare in Northern Ireland. It highlights the shortfall in Northern Ireland's current legislation. The Manifesto provides a roadmap to advancing animal welfare issues, helping bring Northern Ireland in line with the rest of the UK and ROI.

Our updated Manifesto sets out our key priorities and demands. It highlights the significant gaps in legislation, whilst also putting forward genuine opportunities to advance animal welfare. To realise these opportunities, we need political leadership to drive the changes, starting with a restored devolved government. We also need our enforcement agencies to take a more proactive approach, responding to complaints and concerns with more efficiency.

Our key demands:

• n The introduction of Lucy’s Law to Northern Ireland: banning the third-party sale of puppies under six months old to tackle rogue puppy traders.

• n Seeking greater controls on selling puppies online in order to tackle the illegal and cruel puppy dealers. n Badgers & bovine TB: providing an informed and balanced view to avoid the indiscriminate culling of this protected species.

• n The introduction of a Register of Banned Animal Welfare Offenders: to reduce reoffending by those banned from keeping animals.

• n Improving the effectiveness of animal welfare enforcement in order to advance animal welfare.

• n Recognising developments in the business of animals: updating licencing regulations to ensure appropriate welfare standards at animal shelters, grooming parlours, doggy day care and mobile animal exhibits.

• n Banning wild animals in circuses: protecting these special animals from needless abuse.

• n Banning hunting with dogs: ending the cruelty inflicted on defenceless wildlife.

• n Compulsory microchipping of cats: enhancing traceability and reuniting lost or stolen animals with their owners. n The risks to animal welfare of Brexit: highlighting the key animal welfare issues which must be considered in any post-Brexit trade agreement.

• n Disposal orders: a change to existing legalisation would provide the enforcement agencies with the relevant powers to rehome animals after 21 days.

• n Stronger sentences relating to Animal Welfare cases: rewriting the current sentencing guidelines to provide the courts with new aggravating factors to dispense stronger sentences to those who commit animal welfare offences.

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CHAMPIONING ANIMAL WELFARE

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BADGER BAITING IN NORTHERN IRELAND | 1
BADGER
BAITING IN
NORTHERN
IRELAND
Organised Criminal Cruelty Exposed
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Research Report - Badger Baiting in Northern Ireland

Closely linked to our campaigning work is the publication of research reports which provide an opportunity to look at specific areas of organised animal welfare crimes. In March 2023, we launched ‘Badger Baiting in Northern Ireland’, a report which was the accumulation of research and information gathered by the Special Investigations Unit over a two-year period. It provided a harrowing picture of the true scale of badger baiting in Northern Ireland. Badger baiting involves the digging out and killing of badgers by dogs. A small terrier dog wearing a radio collar is sent below ground into a sett. Once the dog has located a badger, the offenders dig down until they reach the dog and badger. The badger is then pulled from the sett, often disabled, and thrown to larger dogs which are allowed to kill it.

The research revealed that there are more than 150 individuals who are believed to be engaged in the persecution of badgers. Many will offend on a regular basis (at least weekly), while others will engage in badger baiting on a less frequent scale. Yet at the time of writing the report, only three people had been convicted of offences relating to killing or injuring wild animals in Northern Ireland since 2011.

WE HAD 100+ STAKEHOLDERS AT THE LAUNCH OF THE REPORT, PROVIDING A PLATFORM TO HIGHLIGHT THE SCALE OF THE PROBLEM AND CALLING FOR A NUMBER OF RECOMMENDATIONS TO BRING THESE HORRIFIC ACTS OF ANIMAL CRUELTY TO AN END.

STOPPING ORGANISED ANIMAL CRUELTY CRIMES | 19

STOPPING ORGANISED ANIMAL CRUELTY CRIMES

The Special Investigations Unit (SIU) work tirelessly to expose serious crimes against animals to help bring those guilty to justice. With years of experience between them and backgrounds including police, security and animal welfare, the Unit boasts a wealth of hard-earned knowledge and expertise.

Over the course of the past 12 months the team prioritised investigations into the following:

• n Badger Persecution; with a specific focus on badger baiting

• n The Puppy Trade (involving the breeding, importation, transportation, and trade of dogs).

The team also investigated the following areas of organised animal cruelty:

• n Hunting animals with dogs

• n The Bully Community and links to ear cropping

• n Canine Fertility Clinics

• n Dog Fighting

• n Cock Fighting

• n Carted Stag Hunting

• n Other welfare issues, including the trade in exotic animals.

The team takes a proactive and intelligence-led approach to identify, investigate, and highlight animal cruelty. Ultimately the SIU’s aim is to disrupt and stop those involved in the most horrific organised animal cruelty crimes. The USPCA defines organised animal cruelty as:

“When the USPCA has an honest belief that one or more persons are engaged in any joint activity, where animal cruelty or a severe adverse effect on animal welfare has occurred, is likely or is expected. The animal cruelty or severe adverse effect on animal welfare may be an intended or unintended outcome of the joint activity.”

The Special Investigations Unit also worked in partnership with Naturewatch Foundation, The League against Cruel Sports, World Horse Welfare, ISPCA, RSPCA and SSPCA to forward and share information and intelligence to help stop and disrupt animal cruelty crimes.

The charity’s continued investment in the SIU strengthened the intelligence model and information received. This led to a 23% increase in the number of crime reports received over the past 12 months. The number of crime reports passed to enforcement agencies has increased by 56% from the same period last year.

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SPECIAL INVESTIGATIONS UNIT TARGET BUDGET ACTUAL PREVIOUS
2023 MAR 23 MAR 23 YEAR
Number of major investigations completed 2 1 2 3
and passed to enforcement agencies:
Organised crime reports received: 290 290 356 289
Organised crime reports passed to 145 145 261 168
enforcement agencies:
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20 | USPCA ANNUAL REPORT

STOPPING ORGANISED ANIMAL CRUELTY CRIMES

Key enforcement actions that we played a key role in included:

In March 2023, a key badger-baiting suspect was arrested by the PSNI. He was subsequently charged with more than 30 offences relating to badger baiting and animal fighting.

In August 2022, a pet transporter was stopped by the PSNI at Belfast Port and 57 pups were seized. He was subsequently charged with five counts of fraud by false representation, acquiring criminal property and possessing articles used in fraud.

In September 2022, Animal Welfare Officers seized five pups of the Bully breed under warrant in the Newtownabbey area. All pups had recently had their ears cropped but had healed.

The number of organised crime reports passed to enforcement agencies increased substantially, equating to five reports every week. The information within these reports provides enforcement agencies with vital information to enable them to take enforcement actions to stop and prevent animal cruelty.

Spotlight BBC Documentary Exposed: Hunting with Dogs

Badger baiting was a key focus of the Special Investigations Unit over the past 12 months. A BBC Spotlight programme ‘Hunting with Dogs’ aired in October 2022. It exposed some of the key figures behind the hunting networks and their online communities where they boast and share videos and images of badger baiting in Northern Ireland. The SIU worked closely with the Spotlight team to highlight the brutality and the extent of badger baiting in Northern Ireland. The public reaction to the documentary was one of outrage and horror.

This coincided with the results of a two-year investigation carried out by the SIU, and the subsequent launch of the Badger Baiting NI report in March 2023 which set out the true scale of badger baiting in Northern Ireland.

STOPPING ORGANISED ANIMAL CRUELTY CRIMES | 21

STOPPING ORGANISED ANIMAL CRUELTY CRIMES

Operation Brockwatch

Set up in 2019 together with the NI Badger Group, Operation Brockwatch remains our crime prevention initiative to combat badger baiting.

Both Animal Welfare organisations joined forces with concerned farmers and landowners to create an effective rural partnership. Our objective is to stop badger diggers and baiters trespassing on farms with the intention of committing barbaric acts of cruelty on a protected species.

Over the course of the past 12 months the number of setts being protected increased from 16 to 24. This increase also necessitated an increase in volunteers. Regular volunteer and co-ordination meetings are carried out, under the management of the SIU.

These badger setts, identified as vulnerable, are monitored on a ‘round the clock’ basis using modern technology. The partnership continues to go from strength to strength in our work to stop and prevent badger baiting.

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EDUCATE, INSPIRE AND SUPPORT

The USPCA’s work towards the prevention of cruelty to animals, the relief of suffering in animals, and the advancement of animal welfare, would not be possible without the support of the public.

We receive no government funding, therefore donations, no matter how big or small are vital towards all of our charitable work.

This includes enabling us to deliver educational talks in schools and community groups, helping us to subsidise the cost of vital vet treatment for pets whose owners struggle to pay full costs; and providing ‘pet food parcels’ to foodbanks across Northern Ireland. Here are some examples of how your support has helped us deliver this work.

Community vet services:

We had 574 clients use our Veterinary Service discount scheme this year, an increase of 141 from the previous year. This is indicative of how the cost-of-living crisis is affecting pet owners, and we were happy to be able to provide this support. Without this help towards the cost of vet treatment, many pets could have suffered in pain or discomfort.

Education programmes:

Our outreach team gave 37 animal welfare educational talks this year, to schools and community groups right across Northern Ireland. Each talk was adapted to the age and learning styles of the audience, and ranged from attendees aged 4 right up to groups of adults. Talks and discussions are a great way to engage and learn the importance of pet care, alongside creating a better appreciation of our wildlife.

EDUCATE, INSPIRE AND SUPPORT | 23

EDUCATE, INSPIRE AND SUPPORT

Foodbank programmes:

This year, we continued our partnership with The Trussell Trust, a charity helping pet owners who are facing financial adversity. In total, 5,846 pet food parcels were delivered by our team to 50 separate food banks, an increase of over 1,000 pet food parcels from the previous year.

The cost-of-living crisis continued hitting everyone’s pockets, and more people had to make difficult decisions over whether to heat their homes or feed their families and pets.

The partnership has been running for eight years and has helped thousands of pet owners in that time. Our pets are such an important lifeline and provide us with so much love and friendship – especially during challenging times. As the cost of everyday items continues to surge, this puts a real pressure on pet care essentials. Through our partnership with The Trussell Trust we want to ensure pets can remain happy, healthy and at home.

Community fundraising and donations:

Our charity stores in Banbridge and Lurgan continued to be vital in helping us to be more involved in the community, and we continued to be in awe of the generosity of donations coming through the doors.

The Banbridge store celebrated its third birthday, and the Lurgan store its first birthday. Both stores brought in muchneeded revenue to enable us to support many more animals in need of our help.

Our team also attended events such as Trek for Tails, which set off in January 2023. Participants put on their boots to help spread awareness of the USPCA with each step they took. Nearly 200km was covered between them and they raised a fantastic £971.72.

We wish to thank all of those who continue to support the work of the USPCA and help us continue our work with helping animals in need across Northern Ireland. From monetary and physical donations, such as pet food to furniture for the charity shops, your support does not go unnoticed. We appreciate every gift no matter the size.

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VOLUNTEERING

This year over 120 volunteers helped us in providing vital support to animals across NI. They assisted with tasks ranging from animal care and wildlife rescue, to assistance in our charity stores, being foster carers, fundraising and so much more!

As of the end of March 2023, we had 24 animal care volunteers, 17 foster carers and 33 wildlife volunteers. These volunteers helped us to care for hundreds of animals and this simply could not have happened without their care and commitment.

One of these incredible volunteers is Brenda who joined us as an Animal Care volunteer in July 2022. Brenda comes in every Thursday to help with the dogs. Being a professional dog trainer means Brenda has a wealth of knowledge to apply in training dogs who would normally be more difficult to rehome. She develops individual training and behaviour plans for the dogs and assists other volunteers in understanding dog behaviour.

Our charity stores are also fortunate to have a great group of volunteers. One of the longest serving volunteers is Sue. Sue has volunteered at our Banbridge charity store for almost 4 years and previously worked for the NI Ambulance Service. Sue loves sorting and organising donations in the store. She is married to Seth and loves animals, but currently doesn’t have any pets due to Seth and her making the most of retirement and travelling when they can. We would also like to extend our thanks to our fundraising volunteers.

A big thank you to the seven incredible individuals who participated in the Belfast City Marathon, on 1 May 2022, helping raise vital funds on behalf of the USPCA. Phil, Maria, David, Niall and Jenna completed the relay, with Wilson and Julie completing an eight-mile walk. Congratulations!

We had several other amazing people putting themselves forward to participate in marathons as far afield as Berlin! In total they achieved £6,277 in crucial funding for the USPCA.

We are incredibly grateful to all of our fantastic volunteers who have gifted their time to help us this year. They are the lifeblood of the USPCA. We simply could not provide such an extensive offering of services without their passion and dedication in protecting and improving the lives of animals.

PUBLIC ENGAGEMENT | 25

PUBLIC ENGAGEMENT

Animal welfare is high on the public agenda. There is more interest and increased public awareness and expectation to improve and change animal welfare. We simply could not do this work on our own. Our members, our partners and our supporters help us spread the word to reach more people and more communities.

WEBSITE

79,516 unique visits to uspca.co.uk

341,358 webpage views

SOCIAL MEDIA

Our social media is a brilliant outlet and it continues to grow. So far, we have:

33k + Facebook on Followers

1.7k+ Followers 3.3k+ followers on Twitter on Instagram

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PUBLIC ENGAGEMENT

PRESS

Media coverage in 22/23 highlighted a number of campaigns and collaborations including the launch of the USPCA badger baiting report, animal cruelty cases, wildlife rescues, and a special feature on the successful BBC show Mountain Vets. A total of 212 media pieces shining a strong light on animal cruelty, our campaigns and the services we provide to advance animal welfare.

Baby Bunnies Left to Die in a box at Co. Arm agh Roadside

U SPCA Joins Forces W ith M ountain Vets

U SPCA | BBC Spotlight "Exposed: H unting W ith Dogs"

Fox Saved from Drow ning in Dunm urry

PUBLIC ENGAGEMENT | 27

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‘Bew are of N ew Puppy
Scam Tactics’
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Call to block hunting ban ‘bloodthirsty’ baiters w ho kill over 2,000 badgers each year

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Dogs found deceased in
Aughnacloy lake
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The badger and fox m ay not alw ays be the farm er’s friend, but hunters’ actions are disgusting

28 | USPCA ANNUAL REPORT

INCORPORATING THE DIRECTORS' REPORT TRUSTEES ANNUAL REPORT ( )

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2023.

Reference and Administration Details

Registered charity name: The Ulster Society for Prevention of Cruelty to Animals Charity registration number: 102755 Company registration number: NI000258 Principal office and registered: Unit 6 Office: Carnbane Industrial Estate Newry BT35 6QH The trustees J Wilson (Hon. Secretary) J Farrell (Chair) P Kearney (Hon. Treasurer) G McCoubrey E McCrory D Thompson D Wilson(Resigned 25 April 2022) G O’Hare Auditor Finegan Gibson Ltd, Chartered accountants & statutory auditor Causeway Tower, 9 James Street South, Belfast, BT2 8DN Bankers Danske Bank Portadown Finance Centre, 45-48 High Street, Portadown, BT62 1LB Ulster Bank, 86 Hill Street, Newry, BT34 1YB Solicitors Edwards and Co Solicitors, 28 Hill Street, Belfast BT1 2LA

STRUCTURE, GOVERNANCE AND MANAGEMENT | 29

Structure, governance and management

Legal Status

The USPCA is a Company Limited by Guarantee, not having a share capital and satisfies the criteria set out in Section 60 of the Companies Act 2006 whereby it is exempted from the use of the word “Limited” as part of the company name.

Governing Document

The charity is governed by its Memorandum and Articles of Association dated 21st November 2017. It is a membership organisation, and each member agrees to contribute £1 in the event of the charity winding up.

Charitable Status

The USPCA is a registered charity with the Charity Commission for Northern Ireland, registration number NIC 102755.

It is also recognised as a charity for taxation purposes by HMRC, registration number XN 45066.

Appointment of Trustees

The Board consists of up to nine Trustees, the Chairperson, Hon. Treasurer, Hon. Secretary and up to six others.

When recruiting to fill vacancies, the Board will consider the skills mix and diversity of the current Board.

The recruitment process will involve a wide trawl in order that a range of candidates can be considered for the vacancy. The pool of candidates may be a combination of applicants resulting from public advertising and nominations resulting from consultations with Board members or appropriate professional bodies.

Once a suitably qualified nominee has agreed to join the Board, the Board will consider a resolution to co-opt the new member as a Trustee. Appointment is up to the next AGM at which the Trustee will retire but be eligible for re-election.

At each AGM, Trustees who have served four consecutive years or more must retire and are eligible for re-election for a further four years. A Trustee shall not serve in excess of a continuous period of eight years.

Trustee Induction and Training

Each new Trustee receives induction training through which they are made aware of their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the governance structure and protocols as laid out in the charity’s Governance Handbook, the committee and decision-making processes, the operational plan and recent financial performance of the charity.

Arrangements for Setting Pay and Remuneration of Key Management Personnel

Salary levels are set having regard to pay levels in other charities of similar size. The USPCA undertakes a cost-of-living salary review annually with affordability being the principal requirement to be met prior to any award.

Salaries are bench marked every three years, subject to the cost of such an exercise not being prohibitive.

30 | USPCA ANNUAL REPORT

Organisation Structure and how the Charity makes decisions

The Board of Trustees, which can have up to 9 members, has ultimate legal and financial responsibility for the affairs of the USPCA. During the year to 31[st ] March 2023 the Board met on five occasions. Attendance was as follows:

John Farrell	Chair	5 out of 5
John Wilson	Hon Secretary	4 out of 5
Paul Kearney	Hon Treasurer	5 out of 5
Gavin McCoubrey		4 out of 5
Elaine McCrory		5 out of 5
Garrett O’Hare		5 out of 5
David Thompson Lyons		4 out of 5
David Wilson		0 out of 5

The Audit & Risk Committee is tasked with monitoring the integrity of the financial statements, reviewing the systems of internal financial control and reviewing the management of the risk register. The committee met on four occasions during the year. Attendance at meetings was as follows:

Paul Kearney	Chair	4 out of 4
Elaine McCrory		4 out of 4
John Wilson		3 out of 4

The HR and Remuneration Committee is tasked with recommending the USPCA’s general remuneration policy and structure (including pension arrangements) for approval by the Board; recommending the remuneration of the Chief Executive having reviewed their performance appraisal, for approval by the Board; approving annually the remuneration of all other staff, including any general cost of living increase; keeping the level and structure of remuneration under review through regular sector benchmarking; keeping the charity’s HR policies under review, ensuring they are up to date and comply with statutory obligations. The committee met on one occasion during the year. Attendance at meeting was as follows:

John Farrell	Chair	1 out of 1
Paul Kearney		1 out of 1
John Wilson		1 out of 1

A Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity and has responsibility for operational matters including finance, employment and direct charitable activities within clear thresholds of delegated authority approved by the Trustees.

Management structure April 2022 - March 2023

Brendan Mullan stepped down from his position as Chief Executive in December 2022 after eight years of service. Nora Smith was appointed as the Chief Executive in January 2023 and is responsible to the Board of Trustees for delivery of Charity’s operational objectives.

Colleen Tinnelly, Chief Operating Officer, responsible for marketing, and income generation through fundraising and the development of tradeable services.

Collette Kealy, Senior Veterinary Surgeon, responsible for the clinical leadership of the veterinary team.

Sinead Griksas, Practice Manager, responsible for the operational delivery of veterinary services.

Deirdre McArdle, Animal Care Manager, responsible for companion animal rehoming and wildlife rescues.

Ian Lyle, Head of Special Investigations Unit, responsible for directing our investigations into organised animal cruelty. Rachel McGreevy, Charity Store Manager, responsible for the operation of our charity stores.

Anthony Fearon, Administration Manager, responsible for financial administration and premises management.

STRUCTURE, GOVERNANCE AND MANAGEMENT | 31

Relationships with Related Parties

All Trustees give of their time freely and no Trustee received remuneration in the year. Details of Trustees’ expenses and related party transactions are disclosed in notes 17 and 29 to the accounts.

Risk Management

The trustees have a risk management strategy which comprises:

• n an annual review of the principal risks and uncertainties that the charity faces;

• n the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and

• n the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

The Board has delegated oversight responsibility for risk management to its Audit & Risk Committee. The Audit and Risk Committee reports on its work at each Board meeting.

Objectives and activities

The objects of the charity as outlined in its Memorandum and Articles of Association are:

1. The advancement of animal welfare.

All of the work of the USPCA falls under this object, which is an approved purpose as listed in the Charities Act (Northern Ireland) 2008.

1. To obtain justice for animals and to endeavour by every legitimate means to put an end to cruelty to animals and to encourage kindness and humanity in their treatment.

In furtherance of this object, the USPCA:

• Provides the secretariat to the All Party Group on Animal Welfare at the Northern Ireland Assembly.

• Is an active member of the DAERA Animal Health and Welfare Stakeholder Forum and contributes to policy consultations.

• Is an active member of Eurogroup for Animals, a Brussels based organisation whose remit is to promote animal health and welfare standards throughout the EU.

• Proactively investigates and makes public many criminal acts including puppy trafficking organised dog fighting, badger baiting, carted deer hunts and cock fighting.

• To relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain facilities for the reception, care and treatment of such animals.

In furtherance of this object, the USPCA:

• n Operates a Veterinary Clinic in Newry. The clinic relieves the pain of suffering animals and provides other veterinary services for companion animals.

• n Treats and relieves the pain of suffering wildlife.

• n Suffering wildlife in other parts of NI are treated by local vets courtesy of a USPCA voucher scheme.

32 | USPCA ANNUAL REPORT

1. To promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, injury, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.

In furtherance of this object, the USPCA:

• n Treats domestic companion animals in need of veterinary care at its veterinary clinic.

• n Provides temporary accommodation for companion animals whose owners become incapacitated through ill health or other personal circumstances and houses the animals until long term arrangements for their future are in place.

• n Treats suffering wildlife prior to re-introduction to their natural environment.

• n In partnership with the Trussell Trust and other independent foodbanks across NI, provides food parcels for the many companion animals belonging to individuals and families in need of support.

• To advance education for the public in animal husbandry, care for animals and responsibility for animals and the consequences of not doing so.

In furtherance of this object, the USPCA:

• n Provides animal welfare talks to schools and community groups.

• n Provides advice to the beneficiaries of the veterinary services on health regimes and caring for their companion pets.

The USPCA services benefit those on low incomes in Northern Ireland by ensuring continued companionship from their pets, through the provision of veterinary services and pet food parcels. Pet poverty continues to rise as households struggle in a cost-of-living crisis.

School children and community groups benefit from education talks which deepen their understanding of pet care and encourage kindness and compassion towards animals. This supports our preventative work on educating and raising awareness on responsible pet care.

The public at large benefits from our services, through the spaying and neutering service that helps control the spread of feral animals, alongside the active care and protection we provide for wildlife.

Any potential harms are outweighed by the service benefits and alleviated through a formal process of risk assessments alongside robust health and safety policies and procedures.

There are no private benefits to any individuals connected with the organisation other than the payment of salaries to staff or fees to third-party service providers which is a necessary requirement in order to provide our services and therefore incidental to the carrying out of the purposes.

In shaping our objectives for the year and planning our activities, the Trustees have had regard to the Charity Commission’s guidance on public benefit under section 4(b) of the Charities Act (Northern Ireland) 2008.

ACHIEVEMENTS AND PERFORMANCE | 33

Achievements and performance

The USPCA is unique in Northern Ireland among animal welfare organisations and charities given our wide remit, including the vital work of the Special Investigations Unit (SIU) which is focused on disrupting organised animal cruelty crimes.

The rehoming and wildlife service to animals across NI, has provided a lifeline of support. We never put a healthy animal to sleep, a policy we are extremely proud of.

The cost-of-living crisis, coupled with the aftermath of COVID-19, forced some households to surrender their pets which has led to a substantial increase in the number of animals coming into our care. This is a trend throughout all animal welfare centres and sanctuaries.

The year under review is the final year of our three-year strategy to March 2023. Over the past three years, the Board and staff team worked hard on defining and embedding our services, establishing relationships with key stakeholders, and strengthening organisational governance. This strong foundation places the charity in a solid position to grow and develop our services and reach across NI. The USPCA’s leadership role is in the advancement of animal welfare and the relief of suffering in animals. We exist to champion animal welfare across NI. The Board and Senior Leadership Team are focused on fulfilling our mission and vision, whilst staying true to our values. The wider staff and volunteer teams' commitment and passion have enabled us to deliver a wide range of services to fulfil our charity objectives. Through a mix of proactive and reactive services, we worked hard over this year to deliver for animals

Veterinary Services

The USPCA veterinary clinic is dedicated to the relief of suffering in animals and is located in our centre on the outskirts of Newry. It is open six days a week, with the team providing a full range of veterinary services to both companion animals and injured wildlife that enter our care.

The USPCA supports pet owners who find it difficult to afford essential veterinary treatment by providing discounts through our Charitable Discount Scheme for those in receipt of benefits. This scheme not only ensures the welfare of the animal but also supports continued companionship for the owner.

The veterinary practice has faced considerable workforce issues, with limited access to veterinary surgeons which in turn has affected our capacity. External challenges including Brexit, demographic changes and the corporatisation of veterinary practices have played a key role in the workforce issues facing the wider veterinary sector.

Wildlife Rescues

Wild animals need expert care to give them the best chance of survival. Our Wildlife Rescue Officers, Veterinary team, and Animal Care Officers share the privilege of helping some of Northern Ireland’s most stunning and in some cases, rare, wildlife. From badgers, buzzards, bats, and hedgehogs, to swans, foxes, magnificent red kites, and much more. The staff and volunteer teams are incredibly busy rehabilitating injured wildlife before they can be released back into their native habitat.

Our wildlife rescue service operates throughout Northern Ireland and is greatly supported by a network of volunteers. We also operate a Veterinary Voucher Scheme to ensure that pain relief is available to injured wildlife at a local veterinary practice, close to where the animal is located.

34 | USPCA ANNUAL REPORT

Social Rehoming

Our centre was at capacity for most of the year. An increase in the cost-of-living, left many owners struggling to look after their animals, coupled with the increased pet ownership during the pandemic leading to more abandonments have increased the pressures on the rehoming service. We also experienced a slowdown in the number of enquiries for rehoming which meant we were not in a position to rehome as many animals as planned.

We continued to retain our membership of the Association of Dogs and Cats Home standards accreditation.

The USPCA supports Women’s Aid by providing emergency shelter for companion animals belonging to domestic abuse victims. By providing temporary crisis intervention for the animal, coupled with Women’s Aid expertise in addressing the level of risk in a safe, secure, and confidential environment, we hope to hasten the recovery process for the victim, her children, and their pet. Through this service, we have relieved the pressures faced by women during an already incredibly challenging time.

Special Investigations Unit

The illegal puppy trade, animal fighting, badger-baiting, and other horrific acts inflicted on animals are among the serious animal welfare crimes happening across Northern Ireland every day. The USPCA’s Special Investigations Unit carries out investigations into ‘organised animal cruelty’ - serious welfare abuses that often take place well away from public view. The charity defines organised animal cruelty as:

“Where the USPCA has an honest belief that one or more persons are engaged in any joint activity with another and animal cruelty or a severe adverse effect on animal welfare has occurred, is likely or is expected. The animal cruelty or severe adverse effect on animal welfare may be an intended or unintended outcome of the joint activity.”

Continuing the charity’s investment in Special Investigations, this year saw a substantial increase in the number of reports to our online reporting function for organised animal cruelty. The online portal allows members of the public to submit anonymous and detailed reports regarding the likes of puppy farming, animal fighting and badger baiting.

In March, a report on Badger Baiting in Northern Ireland was launched at Stormont. The research findings were created from two years of intelligence and research by the SIU, which showcased the horror and scale of badger baiting in NI. A wider range of stakeholders attended the launch including politicians, PSNI, Council and animal welfare organisations.

The USPCA continued its membership of Operation Delphin, working with its partners in the ISPCA, DSPCA, SSPCA and RSPCA; to target the illegal puppy trade.

The Special Investigations Unit also worked in partnership with Nature Watch and the League against Cruel Sports to forward intelligence to the PSNI on organised animal cruelty crimes.

Working alongside the Northern Ireland Badger Group, the USPCA also operates Operation Brockwatch, an initiative which aims to protect vulnerable badgers and their setts from callous criminal gangs who relentlessly target them through the cruel blood sport of badger baiting. This rural partnership engages with the PSNI and landowners across the region to deter badger baiters from committing this barbaric act of cruelty on the protected species. During the year in review, the initiative was extended to to cover 22 badger setts which was made possible through the development of a network of volunteers who assist the Operation Brockwatch team with sett identification and monitoring.

ACHIEVEMENTS AND PERFORMANCE | 35

Animal Welfare Advocacy

Despite animals playing such an essential role in our society and natural environment, there are sadly individuals who are willing to inflict unthinkable suffering on them. Within an advanced society, protections are put in place to ensure abuse does not take place – it is imperative that these protections are kept under review and are regularly updated to keep pace with economic and societal changes.

Unfortunately, Northern Ireland has a substantial legislative deficit when reviewing the protections offered to animals under law. In some instances, such as the introduction of a ban on hunting wild mammals with dogs, Northern Ireland is 20 years behind when compared to neighbouring countries such as England, Scotland or Wales.

In publishing our animal welfare manifesto ‘Addressing the Deficit’, we have drawn focus to priority animal welfare areas requiring enhanced legislation such as:

• n Banning hunting with dogs to end the cruelty inflicted on defenceless wildlife.

• n The introduction of Lucy’s Law to curb the illegal puppy trade.

• n The introduction of a Banned Offenders Register to prevent those banned from keeping animals obtaining animals.

• n The review of animal business licencing to ensure appropriate welfare standards at animal shelters, grooming parlours, doggy day care and mobile animal exhibits.

• n The banning of wild animals in circuses to protect these special animals from needless abuse.

• n The compulsory microchipping of cats to enhance traceability and reunite lost or stolen cats with their owners.

• n The introduction of seizure notices, to reduce the timeframe of animals seized by enforcement agencies to three weeks.

The USPCA provides the secretariat for the All Party Group on Animal Welfare at the Northern Ireland Assembly and we were pleased to see progress in several key policy areas through the work of the APG.

The USPCA is an active member of the DAERA Animal Health and Welfare Stakeholder Forum and also served on the Minister’s Advisory Group on socialisation of animals within a shelter/kennels environment.

We have also continued our work with the Northern Ireland Companion Animal Welfare Group to provide a collective voice on key companion animal welfare issues.

The charity remains an active member of Eurogroup for animals – based in Brussels, Eurogroup for Animals is a panEuropean animal advocacy organisation which focuses on improving the wellbeing of animals by achieving better legislation, standards, enforcement, and societal attitudes. Key areas of focus have included the transportation, housing and slaughter of farm livestock, the testing of cosmetics on animals, the travesty of fur farming and the abuses endemic in the international trade in companion animals.

Alongside our campaigning, we enhanced the public understanding, knowledge and appreciation of the work of the USPCA through the proactive placement of opinion pieces and commenting on animal welfare issues in the media. This also included being featured in the Spotlight programme on ‘Badger Baiting - Hunting With Dogs’.

36 | USPCA ANNUAL REPORT

Companion Animal Food Parcels

Dependency on food banks is a growing trend here in Northern Ireland, especially due to the financial uncertainties in the wake of COVID-19 and the cost of living crisis. Working with over 50 foodbanks operated by the Trussell Trust throughout the region, we supply pet food parcels to pet owners in need. Parcels consist of pet food which has been kindly donated to the USPCA by manufacturers, local businesses, and members of the public. Last year we distributed just under 6000 pet parcels through the network of food banks.

With this vital support we’re able to help pets remain happy, healthy, and homed, despite financial adversity and ensure continued companionship for their owners.

Schools and Community Outreach Education Programme

Preventing cruelty is our core purpose and through our community outreach programme to schools and community groups, we inspire, encourage and educate people on the importance of treating animals with kindness and respect. This in turns develops a better understanding of responsible pet ownership, and helps cultivate a love for our native wildlife.

Together, sharing a passion for animal welfare, we can help safeguard the lives of some of the most vulnerable members of our society.

ACHIEVEMENTS AND PERFORMANCE | 37

Outputs/Impact

Over the course of the year under review the USPCA made a positive impact in the community through delivery of the following output targets.

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ACTUAL
TARGET PREVIOUS
MARCH
2023 YEAR
2023
VETERINARY SERVICES
Consultations provided 7728 6974 5594
Surgeries provided 1008 503 807
Neutering and spaying ? 441 432
Care Plan customers 75 18 21
Clients on discount schemes
450 574 433
WILDLIFE RESCUES
Veterinary vouchers issued 1000 852 816
Rescues 240 427 168
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SOCIAL REHOMING

Animals Rehomed

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450 298 234
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COMPANION ANIMAL FOOD PARCELS

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Food parcels issued 6500 5846 4831
Food banks served 36 50 45
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38 | USPCA ANNUAL REPORT

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TARGET ACTUAL PREVIOUS
2023 MARCH YEAR
2023
COMPANION ANIMAL GROOMING
Animals groomed 2840 1672 1237
Loyalty scheme members 400 327 204
Re-bookings made 50% 50% 48%
PET SUPPLIES SHOP
Rehoming customers buy goods 90% 63% 75%
from the shop
Loyalty Scheme members 150 373 313
SCHOOL AND COMMUNITY PRESENTATIONS
Presentations delivered 50 37 9
MEMBERSHIP
New members recruited 100 74 75
SPECIAL INVESTIGATIONS UNIT
Major investigations completed and 2 2 3
passed to enforcement agencies
Organised crime reports passed to 145 261 168
enforcement agencies
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ANIMAL WELFARE ADVOCACY

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Changes in legislation 0 0 1
Regional media articles 424 212 64
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ACHIEVEMENTS AND PERFORMANCE | 39

Income

Income increased by

£546,641 to £2,107,009 Financial review

The Charity had a surplus of income over expenditure in the year to 31 March 2023 of £617,170 (2022:£335,508).

40 | USPCA ANNUAL REPORT

Income

Income increased in the year by £546,641 to £2,107,009. Donations and legacy funding accounted for £1,373,702 Legacies remain vital to the Charity’s delivery of its animal welfare services; however, the level of such gifts is susceptible to large fluctuations each year.

Income from charitable activities accounted for £316,112 This related largely to veterinary services and also a small increase in contract income £1,200 arising from the contract with Newry, Mourne and Down Council to provide short-term holding facilities for stray dogs.

Trading Income has increased by circa £108,032. The principal contributors to this increase are the Pet Supplies Shop and the Charity Stores in Banbridge and Lurgan.

Investment Income has increased by £7,807

Other Income increased by circa £58,653 which is attributable largely to the sale of house at ARC Bessbrook.

Expenditure

Expenditure in the year increased by £190,350 to £1,425,926

Trading costs increased by £87,078 reflecting the investment in resources as part of our growth and development plans. Expenditure on charitable services grew by some £110,023 reflecting the charity’s commitment in the current 3-year strategy to extend and grow its charitable services. Areas of expansion in the current year were veterinary services, animal care, special investigations, and animal welfare advocacy.

Net Gains/Losses on Investments

There was a net loss on investment valuations at the year end of £63,914 compared to a net gain £10,716 in the previous year.

Financial position

The Charity’s financial position remains healthy with total funds of £3,200,922 of which £933,090 is committed in fixed assets.

Cash ratio is strong at 7.1 with cash at bank of £1,106,387 covering current liabilities of £155,192

Long term debt of £366,625 (bank loan) is adequately covered by funds of £1,362,367 invested in a low to moderate risk mixed share portfolio.

Investment powers and policy

The Charity’s Articles of Association convey on the Trustees the power to invest funds.

Investment policy is a Reserved Matter for the Board. The present investment policy is to maximise the long-term total return of the Charity’s investment funds subject to the risks normally associated with a cautious approach to portfolio management. The fund manager has been selected on the basis of competency and value for money, and the appointment is subject to regular review.

At the year end the Charity held investments in low to moderate risk equities to the value of £1,355,344. The Charity also held a number of shares in listed companies (previous legacies received) of £7,023.

The Charity holds investment property at Divernagh Road, Bessbrook valued at £229,3130 and has a 50% share in a house in Belfast (previous legacy received) valued at £46,250; the rental income from these properties contributes towards the costs of our Veterinary Clinic.

ACHIEVEMENTS AND PERFORMANCE | 41

Reserves policy and going concern

Each year the Trustees review the value of the reserves retained in the form of investments, cash and cash equivalents not held for restricted or designated purposes. The Trustees consider the Charity’s exposure to major risks in terms of their likely impact on its income sources and planned expenditure in the short to medium term, as well as assessing the best way to mitigate such risks. This will include analysis of short-term setbacks; regular short-term fluctuations; growth plans within the Charity and risks identified within the corporate risk register. The major risk to be managed with regard to income is the significant fluctuations in legacy income on a year to year basis.

The present level of free reserves is £1,992,267 of which £1m has been designated for the development of the Charity’s services across Northern Ireland. The balance of £992,267 is viewed by the Trustees as sufficient to offset any short to medium term reduction in legacy income and to ensure that the going concern assumption is appropriate.

Plans for future periods

As the Society for the Prevention of Cruelty to Animals in Northern Ireland, the charity has an important leadership role in the advancement of animal welfare and the relief of suffering in animals. In furtherance of its leadership role, the charity’s Trustees have set out a ten year vision for the charity to the year 2030.

USPCA 2030 Strategic Vision

By the year 2030:

With a large, active membership, the USPCA will be recognised as the authoritative voice on animal welfare in Northern Ireland and be valued as a partner by other animal welfare organisations.

Operating from regional centres, the charity’s services will be accessible across Northern Ireland.

An innovative and successful social enterprise, the USPCA will have financial security to achieve its stated aims.

In pursuit of this strategic vision, the Trustees have identified a number of key priorities:

• n The importance of growing the membership base, not only to have a strong pool of supporters, but also to create a strong voice for the advancement of animal welfare.

• n To invest in campaigning on animal welfare issues.

• n To invest in the Special Investigation Unit to disrupt the most serious offenders involved in crimes such as dog fighting, badger baiting and puppy trafficking.

• n The volatility in the charity’s income stream arising from its dependency on legacy income to deliver services, dictates that a more robust financial model is required to create financial security for the charity.

• n Underpinning all of the above is the requirement to strengthen the USPCA’s communications both online and offline, getting the charity’s key messages to its target audiences, making the public aware of its concerns and its successes, garnering public and financial support.

• n A commitment to service excellence underpinned by continued investment in skills development.

• n A single location in Newry greatly reduces the USPCA’s visibility and the public’s access to its services, it is therefore essential to open an additional location subject to financial sustainability.

• n Growing the pool of volunteers to enhance current services including - shelter animal enrichment programmes, shelter animal fostering, wildlife rescues and pet food parcel distribution - therefore investment in volunteer recruitment and development should be considered.

42 | USPCA ANNUAL REPORT

The Trustees have set out the following strategic objectives:

• I. To take a leadership role in the advancement of animal welfare in Northern Ireland.

• II. To enhance and extend the reach of the charity’s services across Northern Ireland .

• III. To strengthen the charity’s financial structure through developing a social enterprise business model.

• IV. To be a valued partner of statutory and voluntary organisations.

• V. To enhance the public understanding, knowledge and appreciation of the work of the USPCA.

• VI. To maintain a robust governance and operational structure to deliver the Charity’s objectives effectively.

Next year 2023-24 the Charity will:

• n Aim for a 10% growth in the delivery of our charitable services - veterinary care for injured and suffering animals, wildlife rescues, social rehoming, cruelty investigations, pet food parcels and education talks.

• n Complete the work to define the charity’s social enterprise business model in preparation for the development of a second facility.

• n Continue to develop trading income streams and fundraising income which will include the opening of two new additional charity stores

• n Further enhance the use of volunteers in service delivery aiming for a 10% increase in the number of volunteers.

• n Enhance our membership, by widening our membership options and appointing a Membership and Outreach Officer.

• n Increase the utilisation of the premises in Newry with the further extension of our rehoming centre, to improve the welfare standards of animals in our care.

• n We will aim to raise more income from individual giving and partnership working.

• n We will maintain our commitment to our staff with a focus on retaining our silver IIP status.

The Charity has sufficient funds to deal with any short-term drop in income, and its dedicated team of trustees, staff and volunteers will ensure services are maintained during any potential challenges presented.

Financial instruments

The two long term loans from Danske Bank are for a total of £300,000 each. The term of each loan is 15 years with one loan on a floating interest rate structure, and the other on a fixed rate of 4.1% per annum. Payments are made quarterly as per the Structured Term Loan Repayments Schedule. Both of these loans are secured against “Units 5 & 6, Carnbane East Industrial Estate, Cloughanrmaer, Newry, County Down”.

TRUSTEES’ RESPONSIBILITIES STATEMENT | 43

Trustees’ responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

• n select suitable accounting policies and then apply them consistently;

• n observe the methods and principles in the applicable Charities SORP;

• n make judgments and accounting estimates that are reasonable and prudent;

• n prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

• n so far as each trustee is aware, there is no relevant audit information of which the charity’s auditor is unaware; and

• n each trustee has taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 7[th ] September 2023 and signed on behalf of the board of trustees by:

J Farrell (Chair) Trustee

P Kearney (Hon. Treasurer) Trustee

44 | USPCA ANNUAL REPORT

Independent Auditor’s Report to the Members of The Ulster Society for Prevention of Cruelty to Animals

Opinion

We have audited the financial statements of The Ulster Society for Prevention of Cruelty to Animals (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• n give a true and fair view of the state of the charity’s affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• n have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• n have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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

In common with many other organisations of its size, the USPCA uses its auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

INDEPENDENT AUDITOR’S REPORT | 45

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• n the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• n the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• n adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• n the financial statements are not in agreement with the accounting records and returns; or

• n certain disclosures of trustees’ remuneration specified by law are not made; or

• n we have not received all the information and explanations we require for our audit; or

• n the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

46 | USPCA ANNUAL REPORT

Auditor’s responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

• n the nature of the industry and sector, control environment and business performance including the design of the remuneration policies, key drivers for directors’ remuneration, bonus levels and performance targets;

• n results of our enquiries of management about their own identification and assessment of the risks of irregularities;

• n any matters we identified having obtained and reviewed documentation of their policies and procedures relating to: n identifying, evaluating and complying with laws and regulations and whether management were aware of any instances of non-compliance;

• n detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud;

• n the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations. n the matters discussed among the audit engagement team including significant component audit teams and relevant internal specialists, including tax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for their ability to operate or to avoid a material penalty.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• n Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• n Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• n Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

INDEPENDENT AUDITOR’S REPORT | 47

• n Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• n Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Dolan FCA (Senior Statutory Auditor)

7[th ] September 2023

For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN

48 | USPCA ANNUAL REPORT

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) 31 MARCH 2023

Income and endowments Expenditure Donations and legacies 5 Charitable activities 6 Other trading income activities 7 Investment income 8 Other income 9 Total income Expenditure on raising funds: Costs of other trading activities 10 Investment costs 11 Expenditure on charitable activities 12 Total expenditure Net (losses)/gains on investments 13 Net income and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward

Unrestricted Funds Total Funds Total Funds Note £ £ £ 2023 2022 1,373,702 – 1,373,702 1,004,881 274,972 41,140 316,112 312,784 301,276 – 301,276 193,244 55,470 – 55,470 47,663 60,449 – 60,449 1,796 2,065,869 41,140 2,107,009 1,560,368 261,029 – 261,029 173,951 12,753 – 12,753 19,504 1,111,003 41,140 1,152,143 1,042,121 1,384,785 41,140 1,425,925 1,235,576 (63,914) – (63,914) 10,716 617,170 – 617,170 335,508 2,583,752 – 2,583,752 2,248,244 3,200,922 – 3,200,922 2,583,752

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages ?-? form part of these financial statements.

FINANCIAL STATEMENTS 31 MARCH 2023 | 49

STATEMENT OF FINANCIAL POSITION

31 MARCH 2023

Fixed assets Tangible fixed assets Investments Current assets Stocks Debtors Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due afer more than one year Net assets Funds of the charity Unrestricted funds Total charity funds		2023	2023	2022	2022
	Note		£		£
	17 18 19 20 21 22 23		933,090 1,586,381 2,519,471 50,796 46,085 1,106,387 1,203,268 155,192 1,048,076 3,567,547 366,625 3,200,922 3,200,922 3,200,922		981,008 1,728,617 2,709,625 42,626 67,205 289,516 399,347 124,729 274,618 2,984,243 400,491 2,583,752 2,583,752 2,583,752

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

These financial statements were approved by the board of trustees and authorised for issue on 7[th ] September 2023, and are signed on behalf of the board by:

J Farrell (Chair) P Kearney (Hon. Treasurer) Trustee Trustee

The notes on pages ?-? form part of these financial statements.

50 | USPCA ANNUAL REPORT

STATEMENT OF CASH FLOWS 31 MARCH 2023

Cash flows from operating activities Cash flows from investing activities Dividends, interest and rents from investments Purchase of tangible assets Proceeds from sale of social investments Purchases of other investments Proceeds from sale of other investments Net cash from/(used in) investing activities Adjustments for: Depreciation of tangible fixed assets Net (losses)/gains on investments Dividends, interest and rents from investments Other interest receivable and similar income Interest payable and similar charges Gains on disposal of programme related investments Accrued expenses/(income) Changes in: Stocks Trade and other debtors Trade and other creditors Cash generated from operations Interest paid Interest received Net cash from operating activities Net income Cash flows from financing activities Repayments of borrowings Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	54,365 (50,633) 60,000 20,037 58,286 142,055 98,551 63,914 (54,365) (1,105) 24,299 (60,000) 21,859 (8,170) 21,120 9,912 733,185 (24,299) 1,105 709,991 2023 £ 617,170 (35,174) (35,174) 816,872 289,516 1,106,388	101,143 (10,716) (46,653) (1,010) 21,602 – (9,026) (3,905) (35,314) 4,356 2022 £ 335,508
		355,985 (21,602) 1,010
		335,393
		46,653 (28,767) – (405,884) 10,716
		(377,282)
		(35,076)
		(35,076) (76,965) 366,481
		289,516

The notes on pages ?-? form part of these financial statements.

FINANCIAL STATEMENTS 31 MARCH 2023 | 51

NOTES TO THE FINANCIAL STATEMENTS

31 MARCH 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Unit 6, Carnbane Industrial Estate, Newry, BT35 6QH.

2. Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

USPCA meets the definition of a public benefit entity under FRS 102

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity’s purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

52 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• n income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• n legacy income is recognised when receipt is probable and entitlement is established.

• n income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• n income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• n expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• n expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• n other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

FINANCIAL STATEMENTS 31 MARCH 2023 | 53

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	2% straight line
Premises Adaptations	7% straight line
Plant and machinery	10% straight line
Fixtures, fittings and equipment	10% straight line
Computer equipment	20% straight line

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in income or expenditure.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

54 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Each of the members of the company has guaranteed to contribute to the assets of the company in the event of the same being wound up to the extent of £1.

5. Donations and legacies

	Unrestricted	Total Funds	Total Funds	Unrestricted	Total Funds	Total Funds
	Funds		2023	Funds		2022
	£		£	£		£
Donations
Donations	102,716		102,716	118,030		118,030
Gif Aid	7,000		7,000	3,394		3,394
Legacies
Legacies	1,257,544	1,257,544		878,837		878,837
Subscriptions
Subscriptions	6,442		6,442	4,620		4,620
	1,373,702	1,373,702		1,004,881	1,004,881

6. Charitable activities

Unrestricted Funds £ Veterinary services 271,202 Contract Income 3,770 DFC – 274,972	Restricted Funds Total Funds 2023 £ £ – 271,202 – 3,770 41,140 41,140 41,140 316,112	Restricted Funds Total Funds 2023 £ £ – 271,202 – 3,770 41,140 41,140 41,140 316,112
		316,112

FINANCIAL STATEMENTS 31 MARCH 2023 | 55

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Unrestricted Funds £ Veterinary services 310,173 Contract Income 2,611 DFC – 312,784	Restricted Funds Total Funds 2022 £ £ – 310,173 – 2,611 – – – 312,784

7. Other trading income activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Fundraising events	8,873	8,873	6,302	6,302
Pet supplies shop sales	51,200	51,200	50,185	50,185
Grooming	42,634	42,634	28,883	28,883
Charity store	198,569	198,569	107,874	107,874
	301,276	301,276	193,244	193,244

8. Investment income

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Income from investment properties	37,043	37,043	36,831	36,831
Income from listed investments	17,322	17,322	9,822	9,822
Bank interest and dividends	1,105	1,105	1,010	1,010
	55,470	55,470	47,663	47,663

9. Other income

9. Other income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Gain on disposal of programme related investments	60,000	60,000	–	–
Other income	449	449	16	16
Coronavirus Job Retention Scheme	–	–	1,780	1,780
	60,449	60,449	1,796	1,796

56 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

10. Costs of other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Shop costs	56,270	56,270	42,826	42,826
Grooming	43,945	43,945	23,878	23,878
Fundraising events	1,269	1,269	1,020	1,020
Charity Store - Banbridge	81,742	81,742	79,182	79,182
Charity Store - Lurgan	77,803	77,803	27,045	27,045
	261,029	261,029	173,951	173,951

11. Investment costs

11. Investment costs
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Premises expenses - Bessbrook	8,253	8,253	15,927	15,927
Stockbroker Fees	4,500	4,500	3,577	3,577
	12,753	12,753	19,504	19,504
12. Expenditure on charitable activities by activity type
	Activities	Support	Total funds	Total fund
	undertaken	costs	2023	2022
	directly
	£	£	£	£
Prevention of cruelty and relief of sufering	374,442	132,241	506,683	428,930
Veterinary	281,733	–	281,733	310,014
Wildlife Rescue	53,657	–	53,657	49,736
Animal Care	119,740	–	119,740	110,236
Special Investigations	95,702	–	95,702	71,594
Animal Welfare Advocacy	35,244	–	35,244	25,175
Governance costs	–	59,384	59,384	46,436
	960,518	191,625	1,152,143	1,042,121

FINANCIAL STATEMENTS 31 MARCH 2022 | 57

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Expenditure on charitable activities Prevention of cruelty and relief of suffering

Activities undertaken directly Wages & salaries Employer’s NIC Employer Pension Rent & rates Light & heat Staf recruitment Bad Debt Telephone Other ofice costs Depreciation Other staf costs Publicity, fundraising and support Subscriptions General expenses Staf Travel & Subsistence Veterinary Services Wildlife Rescues Rehoming Animal Care Special Investigations Unit Animal Welfare Advocacy	2023 162,585 44,574 12,442 171 20,556 4,707 764 21,158 451 85,577 2,808 11,680 1,433 1,641 3,895 374,442 281,733 53,657 119,740 95,702 35,244 586,076	2022 150,689 37,328 10,440 651 13,070 – 742 13,823 – 88,279 – 6,446 1,491 1,363 1,538 325,860 310,014 49,736 110,236 71,594 25,175 566,755

58 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Support costs Wages & salaries Rent & rates Light & heat Repairs & maintenance Insurance Cleaning materials & consumables Health Insurance Telephone Printing, postage & stationery Sundry expenditure Staf training Governance costs Accountancy fees Audit fees Legal and other professional fees Costs of trustees’ meetings Bank interest and charges	– 1,082 23,004 26,182 5,481 3,392 1,114 14,514 7,656 17,713 12,342 132,241 1,729 7,911 23,834 1,611 24,299 59,384	39 683 18,446 18,324 4,029 3,868 407 10,451 3,650 12,342 13,529 103,070 1,627 7,884 14,276 1,047 21,602 46,436

13. Net (losses)/gains on investments

13. Net (losses)/gains on investments
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Gains/(losses) on listed investments	(63,914)	(63,914)	10,716	10,716

14. Net income

Net income is stated after charging/(crediting):

Depreciation of tangible fixed assets Fees payable for the audit of the financial statements	2023 £ 98,551 7,911	2022 £ 101,143
		7,884

FINANCIAL STATEMENTS 31 MARCH 2023 | 59

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

15. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

Wages and salaries Social security costs Employer contributions to pension plans Other employee benefits	2023 £ 599,781 44,574 19,390 2,279 666,024	2022 £ 511,593 37,328 15,817 2,997
		567,735

The average head count of employees during the year was 34 (2022: 25). The average number of full-time equivalent employees during the year is analysed as follows:

employees during the	year is analysed as follows:
		2023	2022
		No.	No.
Number of staf - type	1	34	25

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £121,973 (2022:£115,668).

16. Trustee remuneration and expenses

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2022:£nil).

They were reimbursed travel expenses during the year totalling £24 (2022: £Nil).

60 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

17. Tangible fixed assets

18. Investments Freehold property Long leasehold property Plant and machinery Fixtures and fittings Equipment £ £ £ £ £ Cost At 1 Apr 2022 766,913 571,788 62,372 418,891 61,569 Additions – 24,785 – 20,506 5,342 At 31 Mar 2023 766,913 596,573 62,372 439,397 66,911 Depreciation At 1 Apr 2022 76,690 391,718 59,071 328,795 44,251 Charge for the year 15,338 41,761 2,264 30,467 8,721 At 31 Mar 2023 92,028 433,479 61,335 359,262 52,972 Carrying amount At 31 Mar 2023 674,885 163,094 1,037 80,135 13,939 At 31 Mar 2022 690,223 180,070 3,301 90,096 17,318 Listed investments Investment properties £ £ Cost or valuation At 1 April 2022 1,362,367 366,250 Additions 14,565 29,313 Disposals (2,200) (120,000) Fair value movements (63,914) – At 31 March 2023 1,310,818 275,563 Impairment At 1 April 2022 and 31 March 2023 Carrying amount At 31 March 2023 1,310,818 275,563 At 31 March 2022 1,362,367 366,250	Total £ 1,881,533 50,633
	1,932,166
	900,525 98,551
	999,076
	933,090
	981,008
	Total £ 1,728,617 43,878 (122,200) (63,914)
	1,586,381
	–
	1,586,381
	1,728,617

All investments shown above are held at valuation.

FINANCIAL STATEMENTS 31 MARCH 2023 | 61

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

Investment properties

The investment properties at Divernagh Road, Bessbrook and Oldpark Road, Belfast are held at fair value. The fair value of these properties are reviewed annually by trustees.

Financial assets held at fair value

The listed investments are valued by Davy Private Clients UK, Belfast and held at market value.

19. Stocks

20. Debtors 21. Creditors: amounts falling due within one year 22. Creditors: amounts falling due afer more than one year Raw materials and consumables Trade debtors Prepayments and accrued income Other debtors Bank loans and overdrafs Trade creditors Accruals and deferred income Social security and other taxes Net wages Pension Bank loans and overdrafs	2023 £ 50,796 2023 £ 2,523 41,362 2,200 46,085 2023 £ 50,315 53,165 36,055 8,354 929 6,374 155,192 2023 £ 366,625	2022 £
		42,626 2022 £ 2,691 19,746 44,768
		67,205
		2022 £ 51,623 34,626 14,196 17,572 – 6,712
		124,729
		2022 £
		400,491

Included within creditors: amounts falling due after more than one year is an amount of £212,694 (2022: £257,774) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

62 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

23. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £19,390 (2022: £15,817).

24. Analysis of charitable funds

Unrestricted funds

At 1 Apr 2022 £ General funds 1,994,496 Development Fund 589,256 2,583,752 At 1 Apr 2021 £ General funds 1,777,651 Development Fund 470,593 2,248,244	Income £ 2,065,869 – 2,065,869 Income £ 1,560,368 – 1,560,368	Expenditure Transfers Gains and losses £ £ £ (1,384,785) (410,744) (63,914) – 410,744 – (1,384,785) – (63,914) Expenditure Transfers Gains and losses £ £ £ (1,204,239) (150,000) 10,716 (31,337) 150,000 – (1,235,576) – 10,716	At 31 Mar 2023 £ 2,200,922 1,000,000 3,200,922 At 31 Mar 2022 £ 1,994,496 589,256 2,583,752

The Trustees have set aside £1m to a designated fund for the development of the Charity’s services across Northern Ireland, of which no spend was allocated in the 22/23 year with £60,744 to date, to expand the Special Investigations Unit, enhance our work in animal welfare advocacy and improve our kennelling facilities.

Restricted funds

	At	1	Apr	2022	Income	Expenditure	Transfers	Gains and	At 31 Mar	At 31 Mar
								losses		2023
			£		£	£	£	£	£
DFC -Jobstart				–	41,140	(41,140)	–	–		–
	At	1	Apr	2021	Income	Expenditure	Transfers	Gains and	At 31 Mar	2022
								losses
			£		£	£	£	£	£
DFC -Jobstart				–	–	–	–	–		–

FINANCIAL STATEMENTS 31 MARCH 2023 | 63

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

25. Analysis of net assets between funds

25. Analysis of net assets between funds
	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	933,090	933,090
Investments	1,586,381	1,586,381
Current assets	1,203,268	1,203,268
Creditors less than 1 year	(155,192)	(155,192)
Creditors greater than 1 year	(366,625)	(366,625)
Net assets	3,200,922	3,200,922
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	981,008	981,008
Investments	1,728,617	1,728,617
Current assets	399,347	399,347
Creditors less than 1 year	(124,729)	(124,729)
Creditors greater than 1 year	(400,491)	(400,491)
Net assets	2,583,752	2,583,752

26. Financial instruments

The carrying amount for each category of financial instrument is as follows:

Financial liabilities measured at amortised cost Loan payable falling due within 1 year Loan payable falling due in more than 1 year but less than 5 years Loan payable falling due afer 5 years	2023 £ 50,315 153,931 212,694 416,940	2022 £ 36,339 158,001 247,774
		442,114

The two long term loans from Danske Bank are for a total of £300,000 each. The term of each loan is 15 years with one loan on a floating interest rate structure, and the other on a fixed rate of 4.1% per annum. Payments are made quarterly as per the Structured Term Loan Repayments Schedule. Both of these loans are secured against “Units 5 & 6, Carnbane East Industrial Estate, Newry, County Down”.

64 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2023

27. Analysis of changes in net debt

	At	Cash flows	At
	1 Apr 2022		31 Mar 2023
	£	£	£
Cash at bank and in hand	289,516	816,871	1,106,387
Debt due within one year	(51,623)	1,308	(50,315)
Debt due afer one year	(400,491)	33,866	(366,625)
	(162,598)	852,045	689,447

28. Related parties

There were no related party transactions in the year.

The following pages do not form part of the financial statements.

FINANCIAL STATEMENTS 31 MARCH 2023 | 65

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023		2022
		£		£
Income and endowments
Donations and legacies
Donations		102,716		118,030
Gif Aid		7,000		3,394
Legacies	1,257,544			878,837
Subscriptions		6,442		4,620
	1,373,702		1,004,881
Charitable activities
Veterinary services		271,202		310,173
Contract Income		3,770		2,611
DFC		41,140		–
		316,112		312,784
Other trading income activities
Fundraising events		8,873		6,302
Pet supplies shop sales		51,200		50,185
Grooming		42,634		28,883
Charity store		198,569		107,874
		301,276		193,244
Investment income
Income from investment properties		37,043		36,831
Income from listed investments		17,322		9,822
Bank interest and dividends		1,105		1,010
		55,470		47,663
Other income
Gain on disposal of programme related investments		60,000		–
Other income		449		16
Coronavirus Job Retention Scheme		–		1,780
		60,449		1,796
Total income	2,107,009		1,560,368

66 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023		2022
		£		£
Costs of other trading activities Shop costs
Wages and salaries		18,704		9,298
Pension costs		309		106
Light & heat		1,377		855
Shop costs - repairs & maintenance		–		56
Marketing and advertising		485		136
Shop costs - other ofice costs		–		106
Shop expenditure		35,395		32,269
		56,270		42,826
Grooming
Wages and salaries		38,165		22,072
Pension costs		455		338
Light & heat		669		416
Consumables		4,656		1,052
		43,945		23,878
Fundraising events
Fundraising events		1,269		1,020
Charity Store - Banbridge
Wages & salaries		31,596		31,123
Pension costs		506		418
Rent		22,092		21,834
Rates & water		78		–
Light & heat		7,722		5,231
Repairs & maintenance		20		1,273
Motor vehicle expenses		3,328		5,435
Telephone		448		510
Other costs		5,289		3,189
Depreciation		9,328		9,326

Carried forward

80,407

78,339

FINANCIAL STATEMENTS 31 MARCH 2023 | 67

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023		2022
		£		£
Brought forward		80,407		78,339
Stationery costs		1,335		843
		81,742		79,182
Charity Store - Lurgan
Salaries- Gross		44,820		13,229
Salaries- Pension		675		235
Rent		13,750		2,500
Light and Heat		7,877		4,522
Repairs & maintenance		1,723		480
Motor Expenses		3,930		1,312
Telephone		551		128
Advertising and Promotion of Events		211		917
Depreciation		3,646		3,538
Stationery		620		184
		77,803		27,045
Costs of other trading activities		261,029		173,951

68 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

Expenditure on charitable activities Prevention of cruelty and relief of suffering

Activities undertaken directly	2023		2022
Wages & salaries	162,585		150,689
Employer’s NIC		44,574	37,328
Employer Pension		12,442	10,440
Rent & rates		171	651
Light & heat		20,556	13,070
Staf recruitment		4,707	–
Bad Debt		764	742
Telephone		21,158	13,823
Other ofice costs		451	–
Depreciation		85,577	88,279
Other staf costs		2,808	–
Publicity, fundraising and support		11,680	6,446
Subscriptions		1,433	1,491
General expenses		1,641	1,363
Staf Travel & Subsistence		3,895	1,538
	374,442		325,860
Support costs
Wages & salaries		32,103	30,831
Rent & rates		–	39
Light & heat		1,082	683
Repairs & maintenance		23,004	18,446
Insurance		26,182	18,324
Cleaning materials & consumables		5,481	4,029
Health Insurance		3,392	3,868
Telephone		1,114	407
Printing, postage & stationery		14,514	10,451
Sundry expenditure		7,656	3,650
Staf training		17,713	12,342
	132,241		103,070

FINANCIAL STATEMENTS 31 MARCH 2023 | 69

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023		2022
Veterinary
Activities undertaken directly
Wages and salaries	152,130		146,399
Pension costs		2,803	2,364
Prescription food		2,279	2,997
Subscriptions		2,381	1,352
Repairs and maintenance		5,548	–
Insurance		815	815
Drugs		52,583	61,266
Marketing and advertising		–	154
Consumables		15,883	16,392
Carried forward	234,422		231,739
Brought forward	234,422		231,739
Sofware costs		3,354	3,145
Locum costs		25,710	51,155
Microchipping		764	1,428
Cremation		6,178	6,288
Fees & Medicines		11,305	16,259
	281,733		310,014
Wildlife Rescue
Activities undertaken directly
Wages/Salaries		28,647	30,325
Pension costs		460	519
Veterinary Care - wildlife rescue		8,257	3,457
Motor Vehicle Expenses		10,956	7,674
Other ofice costs		2,107	967
Veterinary Vouchers		3,230	6,794
		53,657	49,736

70 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023		2022
Animal Care
Activities undertaken directly
Wages/Salaries		67,306	58,055
Pension costs		1,193	984
Veterinary Care - rehoming animals		51,241	51,159
General		–	38
	119,740		110,236
Special Investigations
Activities undertaken directly
Wages/Salaries		23,725	19,572
Pension costs		547	413
Repairs & maintenance		199	–
Insurance		71	–
Third Party Contractor		57,672	43,784
Motor Expenses		11,080	5,636
Telephone		634	455
General costs		1,774	1,734
		95,702	71,594
Animal Welfare Advocacy
Activities undertaken directly
Printing		5,046	951
Professional Fees		15,996	434
Professional Subscriptions		11,526	14,402
Marketing and Advertising		2,676	9,388
Carried forward		35,244	25,175

FINANCIAL STATEMENTS 31 MARCH 2023 | 71

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2023

	2023	2022
Brought forward	35,244	25,175
	35,244	25,175
Governance costs
Accountancy fees	1,729	1,627
Audit fees	7,911	7,884
Legal and other professional fees	23,834	14,276
Costs of trustees’ meetings	1,611	1,047
Bank interest and charges	24,299	21,602
	59,384	46,436
Expenditure on charitable activities	1,152,143	1,042,121
Net (losses)/gains on investments
Gains/(losses) on listed investments	(63,914)	10,716
Net income	617,170	335,508

72 | USPCA ANNUAL REPORT NOTES

FINANCIAL STATEMENTS 31 MARCH 2023 73 NOTES

•• USPCA PROTECTIP4c- ALL ANIIJAIS EsfDI836 HOW YOU CAN HELP The USPCA is a registered charity that receives no government funding. We rely on generous donations in order for us to continue our vital work. Can you support us? Organlse an event Put the 'Fun' Into fundraislng by Involvlng famlly and frlends. Our events team are happy to help you come up with ideasl Weddlng Favours We are a nation of animal lovers. so why not include your commitment to animals os part of your special doy? Donatlons In Ileu of flowers Show sympathy and compassion through a tangible and valuable tribute to a person's love of animals Legacy Giving Legacies are atthe core of our funding. Thanks to the foresight and support of our benefactors. projects such as our busy animal hospital have become a reality. For further information visit www.uspco.co.uk. send on email to [e-mail] or call 028 3025 1000.

Ulster Society for Prevention of Cruelty to Animals Unit 5/6 Carnbane Industrial Estate Newry BT35 6PQ

NI Charity Number. NIC102755.