2024-03-31-accounts

FINANCIAL STATEMENTS 31 MARCH 2024 | 1

USPCA Annual Report 2023-24

ANNUAL REPORT 31 March 2024

USPCA ANNUAL REPORT | 3

Contents

Foreword from our Chairperson 4 Foreword from our Chief Executive 5 What we do 6 The Year in Review 10 Trustees' annual report (incorporating the director's report) 26 Independent auditor's report to the members 42 Statement of financial activities (including income and expenditure account) 46 Statement of financial position 47 Statement of cash flows 48 Notes to the financial statements 49

4 | USPCA ANNUAL REPORT

FOREWORD FROM OUR CHAIRPERSON

As we reflect on the past year, it is with immense pride and gratitude that we present the Annual Report for the Ulster Society for the Prevention of Cruelty to Animals (USPCA). The report highlights our achievements and milestones and also serves as a testament to the unwavering commitment of our team, volunteers, and supporters in advocating for animal welfare.

In a year marked by challenges and triumphs, our dedication to protecting vulnerable animals and promoting a strong voice for all animals has not wavered. Together, we have expanded our outreach programs, increased our rescue efforts, and strengthened community partnerships. Each story of a rescued animal, each educational initiative, and each successful adoption reflects the profound impact of our collective work.

This report encapsulates our strategic goals, financial stewardship, and the invaluable contributions of our community. It illustrates how your support directly translates into tangible outcomes, ensuring that we can continue our mission to provide shelter, rehabilitation, and advocacy for those who cannot speak for themselves.

As we look ahead, we are inspired by the progress we have made and motivated by the work that still lies ahead. Our vision for the future is clear: to create a world where every animal is treated with respect, compassion, and dignity. We invite you to join us in this mission, as we continue to build a brighter future for animals everywhere.

Thank you for your tireless efforts and for standing by us as we strive to create a more compassionate world for all living beings. We are excited to continue this journey together and look forward to achieving even greater milestones in the year ahead.

On behalf of the Board of Trustees

Dr John Farrell Chair

FOREWORD | 5

FOREWORD FROM OUR CHIEF EXECUTIVE

As we present the Annual Report I am filled with a deep sense of pride and gratitude for the collective efforts of our dedicated team, volunteers, board members, and supporters. This past year has been both challenging and rewarding, and our achievements are a testament to the unwavering commitment we share toward the welfare of animals.

In the face of adversity, we have continued to advance our mission with passion and purpose. This report showcases our accomplishments in rescue,

rehabilitation, community education, campaigning and our work to disrupt and stop organized animal cruelty. Each service reflects the vital role we play in advocating for those who cannot advocate for themselves.

I want to take a moment to highlight the remarkable resilience of our staff and volunteers. Their tireless work and compassion have not only transformed the lives of countless animals but have also strengthened our community bonds. Together, we have faced the challenges of the past year with determination, finding innovative solutions to continue our services.

As we look to the future, we remain focused on expanding our impact and fostering a culture of compassion and respect for all living beings. Your continued support and belief in our mission are essential as we strive to create a world where every animal is treated with dignity and care.

Thank you for being an integral part of our journey. Together, we can continue to make a difference in the lives of animals and the communities we serve.

Nora Smith Chief Executive

| USPCAANNUAL REPORT 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 to March 2026 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.

8 | USPCA ANNUAL REPORT

LEGACIES AND BEQUEATHMENTS

Legacy giving is when people leave a gift to us in their will. We want to say a special thank you to the 25 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 2023/24 financial year. This remained in line with the amount received in the previous financial 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 the support and care to animals who are vulnerable.

• n Their gifts strengthen our campaigning voice, to provide a strong voice for animals.

• n Their gifts enable us to disrupt and help stop organised animal cruelty crimes.

LEGACIES AND BEQUEATHMENTS | 9

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

Late Edward Gwynne - Lisburn Late Rosaleen Joan Devlin - Moneymore Late Antonio Fusco - Newry Late Maureen Dugan - Bangor Late Beatrice Finlay - Belfast Late Edwin Gene Atchison - Belfast Late Robina Crawford Thompson - Belfast Late Lydia Elizabeth Dora Vine - Newtownards Late George McIlroy - Belfast Late Iris Kane - Kilkeel Late Mildred Jordan - Co. Antrim Late Alan Feruson - Co. Antrim Late Mary Elizabeth Wilkinson - Lurgan

Late Derek Frederick Place - Antrim Late Elizabeth Taylor - Belfast Late Andrew Dickson - Coleraine Late Una Hamilton - Ballymoney Late June Frances Mary Forbes - Portstewart Late Grace Josephine McMaster McGovern - Belfast Late Roger Gray - Hillsborough Late Edward Thomas Cooke - Belfast Late Dorothy Maguire - Co. Armagh Late Mary Doris Taylor - Co. Antrim Late Elizabeth Brennan - Co. Antrim Late Ruth Hilda Trueman - Portadown

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

WE RECEIVE NO GOVERNMENT FUNDING AND RELY HEAVILY ON LEGACIES TO CARRY OUT OUR VITAL WORK. IF YOU HAVE A

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.

VETERINARY SERVICES 4,130& 800 ef. CONSULTATIONS SURGERIES 482 ANIMALS 1,680 ANIMALS GROOMED 1057 REHOMED OR REUNITED WILDLIFE RESCUES 7.879 '148% INCREASE ON PREVIOUS YEAR FOOD PARCELS ISSUED EDUCATIONAL TALKS REGIONAL MEDIA ARTICLES 11 94 476 75 NEW MEMBERS 54,418 ANIMALS NEUTERED AND SPAYED PHONE ENQUIRIES Aug23-Mar24 480 ORGANISED CRIME REPORTS PASSED TO ENFORCEMENT AGENCIES Data Source: USPCA Trustees Report

RESCUE AND REHOMING | 11

Rescue and Rehoming

In the 2023/24 financial year, we rehomed 355 animals, giving each one a second chance at life. This represents an increase of 57 animals compared to the previous year.

Our rehoming department expanded this year with the addition of an Animal Care Officer and the appointment of a Wildlife and Animal Care Supervisor. This expansion enabled us to enhance our services in both rehoming and wildlife care.

Every animal that comes into the USPCA is thoroughly checked by a member of our highly experienced veterinary team. After undergoing a comprehensive assessment and receiving any necessary medical treatments, including vaccinations and neutering when required, the animal is ready to start the rehoming process.

Once a pet is deemed suitable for rehoming, we list their information on our website and share it across our social media platforms to reach a wide audience. In some cases, the rehoming process takes just a few days, while for others it may take several 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.

12 | USPCA ANNUAL REPORT

RESCUE AND REHOMING

Stray dogs

Our Animal Care team had their busiest year to date, with 321 stray dogs arriving at the centre - an increase of 71% compared to 2022/23. We successfully reunited 115 of these dogs with their owners. Among the stray dogs brought to the centre, 20 required emergency medical attention due to cruelty and neglect. They were provided with the medical care they needed, lots of tlc and ultimately found their new forever homes.

Chihuahua mum and pups

In June 2023 we got a phone call from a member of the public to say they had found a dog and her pups dumped in a box behind bins in the local area. Members of the USPCA team went out and brought the mum and 6 new-born pups back to the centre. They were all looked after by the USPCA team until they were all ready to be rehomed.

George

George came into the USPCA in February of this year. He was severely matted and needed to be sedated to remove all the matts. Under his matted coat was a sweet dog who was found to also have testicular cancer. The Veterinary team completed surgery for the cancer and once he had mended, he went on to be rehomed.

Cats and Kittens

Our Animal Care team admitted over 100 unwanted kittens this year, many of which were so young that they needed round-the-clock care for several weeks from our dedicated kitten fosterers. We were able to find loving homes for these little ones as soon as they were old enough to be vaccinated and ready to be adopted.

RESCUE AND REHOMING | 13

Wildlife

This year, we undertook an incredible 1,057 wildlife rescues, more than doubling the 427 rescues completed the previous year. This significant increase was made possible by our investment in expanding the Wildlife staff team and recruiting more volunteers across Northern Ireland.

Members of the public also played a key role in rescuing many of these animals. We issued over 600 vouchers to vets throughout Northern Ireland to ensure these animals received treatment locally whenever possible, reducing the additional stress of transportation.

Case studies

In October 2023, our Wildlife team rescued a swan from Oxford Island which had fishing lure stuck in its beak and neck. Our vets took x rays, safely removed the hooks and the bird received pain relief and antibiotics. The wildlife team were able to release the swan on the same day, back to his family. This swan was very lucky that a kind member of the public noticed discomfort and alerted us. Other animals that become trapped in such litter may not be so lucky.

In July 2023, we got a notification about an injured badger hiding under a motorhome in a member of the public’s driveway. One of our trained volunteers went out to safely contain the badger and transferred it to the USPCA to have it assessed by our veterinary team. The badger was found to have a nasty maggot infected wound on its rump, and a broken femur, which is thought to have been caused by a collision with a car. Following extensive

vet treatment and a few months of rehabilitation whilst our wildlife and veterinary team monitored its health, it was time for the badger to be released. With co-ordination from the NI Badger Group, the badger was released close to where it was found, as there was knowledge of a sett nearby.

Without the generosity of our supporters, we could not have funded this vital work. Thank you.

14 | USPCA ANNUAL REPORT

Social Enterprises

As the USPCA relies entirely on funding from members of the public, we have been working hard to grow and develop our Social Enterprises. Profits generated from the Veterinary Centre, Pet Supplies and Grooming Room are invested into our charitable work.

To help expand the social enterprise aspect of our work, we appointed a Business Development Manager in November 2023. We were fortunate to receive funding from the Dormant Accounts Fund NI to cover the cost of this post for up to a period of three years.

Veterinary Clinic

This year we welcomed a new Senior Vet to the team.

Our dedicated Vet team helped over 5000 animals this year, including animals in our care for rehoming, wildlife, and many private clients.

Our Vet Clinic also achieved membership of the International Society for Feline Medicine (ISFM) and joined International Cat Care this year. Membership of these bodies enables the charity to keep abreast of the latest research and developments in the care of cats and kittens.

Grooming Room and Pet Supplies Retail

Our Grooming Room underwent a much-needed facelift this year, improving the experience for both pets and owners. Our grooming team had 1680 appointments from clients this year, with two thirds of the customers also buying goods from our in-store pet supplies shop. All profits generated from the grooming and retail sales went towards our rescue and rehoming work.

Charity Stores

Our Charity Store team had a productive year. We opened our newest Charity Store in Lisburn in November and received a warm welcome from the local community.

The Charity Store team successfully introduced USPCA Christmas cards across all three stores and our Newry pet supplies store, boosting holiday sales. They also rolled out a new Point of Sale System (POS) and digital Gift Aid system across all stores, improving efficiency, income and donor experience.

SOCIAL ENTERPRISES | 15

Membership

Members are a vital part of the USPCA community. Every penny raised through membership creates an impact.

This year we extended the categories of USPCA Membership following an Extraordinary General Meeting (EGM). We introduced new categories of Family Membership, Joint Membership, Junior Membership, School Membership, Corporate Membership and Life Membership.

Also introduced in March 2024 was the first virtual webinar available exclusively for USPCA Members. The first webinar focused on our Wildlife team, giving insight to their day to day rescuing, rehabilitating and releasing wild animals.

Our quarterly newsletter also got a facelift, and we introduced a junior members’ newsletter.

Corporate Membership

During the year we welcomed Davy UK and Choice Housing as the first Corporate Members of the USPCA following the expansion of membership categories.

Seven members of the Davy UK staff team came to our Newry centre in January for a day of volunteering, and to learn more about all of the work that goes on behind the scenes.

“Davy UK are delighted to become the USPCA’s first corporate member. As a business and as individual employees, we look to support our local communities through charitable giving and community efforts. Making a positive contribution to the community in which we operate is a company priority. We are pleased to be able to support the USPCA’s efforts to advance animal welfare across Northern Ireland.”

Our Community Outreach team attended two events this year at Choice Housing locations, to support tenants with queries about their pets.

16 | USPCA ANNUAL REPORT

School Membership

Sacred Heart Grammar School, Newry, joined the USPCA as one of the first School Memberships. Pupils volunteered their time throughout the year to help us pack pet food parcels for distribution to food banks, and got to spend time with some of the animals in our care too.

“Being a member of the USPCA as a school offers a unique opportunity for our students to become more aware of and to raise awareness of the work of the charity. The numerous volunteering roles offered by the USPCA are very relevant to those wishing to pursue a career in animal welfare specifically but also to any student wishing to gain work experience. One of our key messages to our students is to care for and protect both the school environment and the world we live in, and the ethos of animal welfare aligns perfectly with our school values. Through this partnership we hope students of Sacred Heart Grammar will become effective ambassadors for the USPCA.”

Shane Comer, Principal of Sacred Heart Grammar School, Newry.

KEY PARTNERSHIPS | 17

Key partnerships

We know we can achieve more working together with other animal welfare organisations and wider stakeholders than we can alone. Sharing knowledge, sharing expertise and providing a collective voice to campaign on a wide range of issues to improve the lives of animals is central to our approach.

Northern Ireland Companion Animal Welfare Group (NICAWG)

The Northern Ireland Companion Animal Welfare Group (NICAWG) was established in 2019. It is a sector group that brings together specific expertise and focus, with the aim of improving the welfare of companion animals in Northern Ireland. In 2023/24 the USPCA continued to Chair NICAWG, and the membership consisted of:

1. Assisi Animal Sanctuary

2. Dogs Trust

3. Cats Protection

4. Mid Antrim Animal Sanctuary

5. PDSA

6. USPCA

Collectively we provide services and support for thousands of companion animals across Northern Ireland including pet care clinics, rehoming services, community and school education as well as a range of other services. Our collective work alongside our elected representatives in Councils and Stormont also provides a strong voice to advance animal welfare across Northern Ireland.

Dog Control Coalition

In November, the USPCA joined the Dog Control Coalition (DCC) with the aim of creating a stronger voice in Northern Ireland for dogs adversely impacted by legislation. A key priority at this time was to collectively engage with elected representatives, councils, and DAERA regarding the impact of the regulations imposed on XL Bully-type dogs.

Along with the other DCC members, we agree that urgent action is needed to protect the public from out-of-control dogs. However, we remain disappointed that the Government has not taken the opportunity to completely overhaul the Dangerous Dogs Act.

The coalition believes that breed-specific legislation (BSL) is ineffective in protecting public safety and leads to the unnecessary suffering and euthanasia of many dogs. We collectively agree that BSL should be repealed, and that issues related to human safety and dog control should be addressed through interventions and effective legislative measures that do not compromise dog welfare.

We will continue to be an active member of the DCC, working together to challenge legislation that adversely impacts dogs while also striving for better measures to support dog owners and the wider public.

18 | USPCA ANNUAL REPORT

Pet Education Partnership (PEP)

The USPCA joined the Pet Education Partnership in May 2023, and are working in collaboration with eight of the leading animal welfare charities in the UK: Blue Cross, Cats Protection, Dogs Trust, PDSA, RSPCA, SSPCA, USPCA and Woodgreen.

Our shared vision is to make animal welfare education accessible to every child aged between 5 and 11 in the UK, with the ultimate goal of incorporating it into the curriculum.

For more information, or if you would like to share details of PEP with a teacher or school, please visit the website:

PEP Home (peteducationpartnership.org)

Operation Brockwatch

Operation Brockwatch is a rural crime prevention scheme run in partnership with the Northern Ireland Badger Group (NIBG). Since its inception in 2019, it continues to grow, with over 30 badger setts now protected by volunteers who run the scheme. CCTV cameras are set up and signage put in place to show the areas which have previously been targeted by criminal gangs and these are monitored 24/7.

KEY PARTNERSHIPS | 19

Corporate Volunteering

Throughout the year we offered corporate volunteering days to companies who were keen to engage with the USPCA. We hosted visits from six different organisations, including Telefonica, Abbey Autoline, CitiGroup, Davy UK, Viltra and the NI Probation Service.

As well as giving their time to help us with various tasks around the Newry centre and our charity stores, the volunteers were able to learn much more about the work of the USPCA. We were very grateful for some donations of pet food resulting from these corporate volunteering days.

“Thank you to everyone who made our day so special, I loved it from start to finish and couldn’t believe the day was over.”

“I really enjoyed the animal care section of the day. It was so nice to play and get cuddles from all the cats. It was great to see all the hard work and commitment the team put in to looking after all the animals.”

“It was amazing - the variety of work that the USPCA covers is unbelievable, their care and kindness is inspiring, and we were so well looked after.”

If you would like to know more about your organisation spending a day with us in Newry or one of our four charity stores, please email [e-mail]

20 | USPCA ANNUAL REPORT

Championing Animal Welfare

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 met five times during the year:

• n 27 April 23

• n 15 June 23

• n 14 September 23

• n 30 November 23

• n 22 February 24

The APG’s primary focus is on:

• n Greater regulation of the puppy trade

• n The introduction of a banned offenders register

• n Banning hunting with dogs

• n To bring badger baiting in Northern Ireland to an end through better enforcement

• n Review of sentencing guidelines in NI for animal welfare offences

• n Updating Animal Business Regulations

• n Compulsory microchipping of owned cats

• n Banning of glue traps

• n Accelerated disposal of animal seizures in animal cruelty cases

• n Banning wild animals in circuses.

KEY PARTNERSHIPS | 21

Stopping Animal Cruelty

The Special Investigations Unit (SIU) works tirelessly to expose the most serious crimes against animals and bring those responsible to justice. With years of experience and expertise in police, security, and animal welfare, the Unit boasts a wealth of hard-earned knowledge.

The SIU employs a proactive and intelligence-led approach to identify, investigate, and expose animal cruelty. Their ultimate goal is to disrupt and halt the most horrific organised animal cruelty crimes. Over the past 12 months, the team has focused on investigating crimes such as illegal dog and cock fighting rings, badger baiting and the illegal puppy trade.

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.”

In addition, the SIU worked closely with the Naturewatch Foundation, The League against Cruel Sports, ISPCA, RSPCA and SSPCA to forward and share information and intelligence to help stop and disrupt animal cruelty crimes.

Thanks to continued investment in the SIU, the charity has strengthened its intelligence model, leading to a significant increase in the number of crime reports received over the past year.

----- Start of picture text -----
SPECIAL INVESTIGATIONS UNIT TARGET BUDGET PREVIOUS
2024 MAR 23 YEAR
Major investigation completed and passed 2 1 2
to enforcement agencies:
Organised crime reports received: 300 764 261
Organised crime reports passed to 150 480 356
enforcement agencies:
----- End of picture text -----

22 | USPCA ANNUAL REPORT

EDUCATE, INSPIRE AND SUPPORT

The USPCA’s mission to prevent cruelty to animals, relieve their suffering, and improve their welfare is entirely dependent on public support. As we do not receive any government funding, we rely entirely on donations to continue our essential work.

Key initiatives supported by public contributions include:

• n Educational Programmes : Delivering talks in schools and communities to raise awareness and understanding of animal welfare.

• n Subsidised Vet Care : Providing financial assistance to pet owners who struggle to afford necessary veterinary treatment.

• n Pet Food Parcels : Distributing food supplies to foodbanks across Northern Ireland to support pets in need.

These efforts are made possible through the generosity of donors, ensuring that thousands of animals receive the care they need.

Subsidised Vet Services:

The Veterinary Clinic provides a crucial service, especially during the cost-of-living crisis, by offering reduced rates for people on benefits. This year, 651 clients used the discount scheme, 77 more than last year, reflecting the growing need for affordable care. Without this support, many pets might have suffered in pain or discomfort. The USPCA Vet Clinic played an essential role in treating pets in need of help and supporting struggling pet owners.

EDUCATE, INSPIRE AND SUPPORT | 23

Education programmes:

This year, the outreach team delivered 94 animal welfare educational talks across Northern Ireland, engaging with schools and community groups. Each presentation was customised to suit the age and learning preferences of the audience, ranging from children as young as four to adult groups. These talks aimed to raise awareness about animal welfare and encourage responsible care and respect for all animals.

If you would like to request a talk from our outreach team, please email [e-mail]

Foodbank programmes:

This year, the USPCA continued its partnership with food-bank charity The Trussell Trust to support pet owners facing financial adversity. In total, 7,879 pet food parcels were delivered by our team to 50 separate foodbanks - an increase of over 2,000 parcels compared to the previous year.

The cost-of-living crisis continued to strain household budgets, forcing more people to make impossible decisions about whether to heat their homes or feed their families, many of which included much-loved pets.

The partnership has been running for over eight years, helping thousands of pet owners in that time. Our pets are a vital lifeline, providing love and companionship, especially during difficult times. As the cost of everyday items continues to rise, the pressure on many owners to provide adequate pet care essentials increases. Through our partnership with The Trussell Trust, we aim to ensure pets can remain happy, healthy, and homed, and that the loving bond between pets and their owners remains unbroken.

24 | USPCA ANNUAL REPORT

Community fundraising and donations:

We had a busy year of fundraising, raising vital income for our animal care work. Just a few of the events are highlighted here, and we want to thank every single person and business that offered their support with these events.

In April of this year, an intrepid group of trekkers walked across the highlands of Iceland to raise money for the USPCA’s Trek Iceland fundraiser. They covered all terrains and saw plenty of sights along the way. The group raised an incredible £13,000 for the charity.

Belfast City Marathon took place in April too, and saw a team of USPCA runners and a group from a local gym take on the challenge of the Belfast Relay. They had an incredible time and help raised vital funds for animals in need.

We work closely with some local business who get their customers involved in supporting the USPCA. In October, Vistatherm held a coffee morning and donation drive. They raised £356.66 along with their staff bringing a wide range of donations for our animals, totalling a value of £420.

Any business can support us, through coffee mornings, Give as You Earn, donation drives and sales fundraising through Work 4 Good. If you would like to know more, please contact us via [e-mail]

We also held a very spooky Halloween Open Day this year at our Newry centre, featuring displays, stalls and a dog show.

November and December saw the return of our ever-popular Santa Paws fundraisers! Christmas spirit began in the charity shops in November, with Banbridge having its first Christmas fair. Newry had two completely sold-out days of Santa Paws, with so many dogs wanting to see Santa and get their gifts for being good boys (and girls!).

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.

Volunteering

This year almost 200 volunteers helped us to provide vital support to animals in our Newry centre, and right across Northern Ireland. They assisted with tasks ranging from animal care to wildlife rescue, to our Charity Stores, to foster carers, to fundraising.

We are very grateful to the many volunteers who have gifted their time to help us this year. We could not provide all the services we do without our incredible volunteers.

PUBLIC ENGAGEMENT | 25

PUBLIC ENGAGEMENT

Using digital and print media resources, the USPCA continued to raise its profile on a range of themes relating to the advancement of animal welfare in Northern Ireland.

WEBSITE

we had 101,000 unique visits to uspca.co.uk (a 28% increase on the previous year)

SOCIAL MEDIA

PRESS

We now have 40,000 followers across social media channels, including Facebook, Instagram, X, LinkedIn. In January 2024, we joined Tik Tok to help increase our social media engagement.

Our media coverage this year highlighted a number of campaigns, collaborations and activity including the launch of the Hunting with Dogs Campaign, animal cruelty cases, the opening of the third USPCA charity shop and the response to the XL Bully legislation.

40,000 followers

Publications which covered these topics included The Belfast Telegraph, The Irish News, BelfastLive, BBC NI and special coverage on UTV’s award winning current affairs programme ‘Up Close’.

26 | 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 2024.

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 Units 5&6 office Carnbane Industrial Estate Newry BT35 6PQ

The trustees

J Wilson (Hon. Secretary) (Resigned 18 August 2024) J Farrell (Chair) P Kearney (Hon. Treasurer) G McCoubrey (Resigned 1 December 2023) E McCrory D Thompson (Resigned 18 August 2024) G O’Hare K Anthony (Appointed 1 December 2023) M McGinn (Appointed 25 January 2024) R McMurray (Appointed 25 August 2024)

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 | 27

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.

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.

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.

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 16 and 28 to the accounts.

28 | USPCA ANNUAL REPORT

Organisation structure and how 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 31st March 2024 the Board met on four occasions. Attendance was as follows:

John Farrell	Chair	4 out of 4
John Wilson	Hon Secretary	3 out of 3 (retired December 2023)
Paul Kearney	Hon Treasurer	2 out of 3 (resigned December 2023)
Gavin McCoubrey		4 out of 4
Elaine McCrory		3 out of 4
David Thompson Lyons		3 out of 4
Kerry Anthony		3 out of 4
Mairead McGinn		1 out of 2 (appointed October 2023)

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 5 out of 5
Elaine McCrory	4 out of 5
John Wilson	3 out of 4
Kerry Anthony	2 out of 3 (appointed October 2023)

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 his 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
Elaine McCrory	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.

STRUCTURE, GOVERNANCE AND MANAGEMENT | 29

Management

Nora Smith, CEO is responsible to the Board of Trustees for delivery of the Charity’s operational objectives.

Siobhan McHaiffe, Director of Operations and Development is responsible for the oversight of the daily operational activities, income generation through fundraising and the development of services across NI.

Tara Kerr, Senior Veterinary Surgeon, is responsible for the clinical leadership of the veterinary team. Niall Martin, Head Nurse, is responsible for the operational delivery of veterinary services.

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

Ian Lyle, Head of Special Investigations Unit, is responsible for directing our investigations into organised animal cruelty.

Rachel McGreevy, Charity Store Manager, is responsible for the operation of our charity stores.

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

Emma Neill, Customer Services and Retail Manager is responsible for the day-to-day management of the pet supplies and grooming social enterprises and customer service.

Risk Management

The trustees have a risk management strategy that 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.

• Is an active member of the Dog Control Coalition, led by the RSPCA, it’s membership consist of a number of key animal welfare charities across the United Kingdom.

• Is Chair of the Northern Ireland Companion Animal Welfare Group (NI WAG). A partnership of nine animal welfare charities providing services across NI.

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

30 | USPCA ANNUAL REPORT

1. 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:

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

• Treats and relieves the pain of suffering of pet companions that come into our care.

• Treats and relieves the pain of suffering wildlife.

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

• 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:

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

• 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.

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

• 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:

• Provides animal welfare talks to schools and community groups.

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

• Is an active member of the Pet Education Partnership (PEP)/A collaboration between eight of the leading animal welfare charities in the UK: Blue Cross, Cats Protection, Dogs Trust, PDSA, RSPCA, SSPCA, USPCA and Woodgreen.

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 through the education talks which deepen their understanding of pet care, encourage kindness to animals and promotes compassion. This supports our preventative work on educating and raising awareness on responsible pet care.

The public at large is also a beneficiary through the spaying and neutering service which helps control the spread of feral animals and through the care of suffering wildlife which are useful to humanity.

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 | 31

Achievements and performance

The USPCA is unique 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 year under review is the first year of our new strategic plan. Over the past year the Board and staff team worked hard to build upon the strong foundations focused on defining and embedding our services, establishing relationships with key stakeholders, and strengthening organisational governance. This strong base places the charity in a solid position to grow and develop 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 team commitment and passion have enabled us to deliver a wide range of services to fulfil our charity objectives.

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. Throughout the year we were featured in 286 regional media articles.

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, and access to Veterinary Surgeons has limited the capacity of the services we provide. Thankfully with the appointment of new Veterinary Surgeons in-year it has provided more stability and consistency to this key service.

Wildlife Rescues

The USPCA is a team of dedicated staff and volunteers who come to the aid to care for sick, injured and orphaned animals. Over the past 12 months, we have responded to over 1000 wildlife rescues. Our specialist team with the support of 30 trained volunteers works across Northern Ireland. Our wildlife volunteers focus on the rescue, collection, and transport of injured wildlife. Over the course of the year, we came to the rescue of 976 wild animals.

An essential part of our wildlife service is the partnership we have with veterinary practices across NI. Vet practices who offer an initial assessment or relief of suffering for the wildlife that needs immediate care or relief. This support is vital especially as it ensures timely treatment and reduces the stress caused by traveling long distances to our Veterinary practice in NI. In return, we can offer a voucher scheme to the Vet practice, which helps with the cost of any initial treatment needed. Over the year we issued 602 vet vouchers to practices across NI.

32 | USPCA ANNUAL REPORT

Social Rehoming

Our centre was at capacity for most of the year. The number of animals surrendered, plus a slow down in the number of inquiries for rehoming meant we were not in a position to rehome as many animals as planned. Sadly, some pet owners may face a change in their circumstances, such as a death in the family, moving to residential care, or no longer being able to care for their pet. Through our companion animal rehoming service, we aim to give owners facing difficult decisions or circumstances, the peace of mind that we will find their much-loved pet a compassionate and loving new home. We have also experienced a considerable increase in the number of stray dogs coming into our Centre, some of which had severe animal welfare issues.

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

The USPCA also 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 hope to relieve the pressures faced by women during an already incredibly challenging time

Special Investigations Unit (SIU)

The illegal puppy trade, animal fighting, badger baiting, and other horrific acts 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 into Special Investigations, this year saw the development of our online reporting function for organised animal cruelty, allowing members of the public to submit anonymous and detailed reports regarding the likes of puppy farming, animal fighting and badger baiting. A key part of the SIU work is collaboration and partnership. These include membership to:

1. Pet Trade Taskforce a 40-strong group of charities, public sector bodies, and private businesses from across the UK committed to tackling the illegal puppy trade.

2. The Partnership for Action against Wildlife Crime (PAW) NI is a body comprising representatives from government agencies and non-government-organisations involved in wildlife-crime detection and wildlife-law enforcement in the UK.

3. Partnership for Action against Wildlife Crime (PAW) Paw Ireland is a multi agency group set up to reduce wildlife crime across the island of Ireland.

4. Welsh GAIN - (Government Agency Intelligence Network) Chaired by South Wales Police, statutory agencies and partners work together to share information to tackle organised animal cruelty crimes.

5. AIM - Animal Intelligence Managers - Chaired by the League Against Cruel Sports, it brings together a wide range of NGOs to share information and encourage more collaboration to stop and disrupt animal cruelty crimes.

6. NCWU Badger Priority Delivery Group - comprises various police forces and NGO’s. The group is part of the National Wildlife Crime Unit’s priority groupings for tackling badger persecution.

7. 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. Cameras are set up at setts and monitored 24*7. The number of setts under the protection of Operation Brockwatch continues to grow with over 30 setts guarded under this rural crime initiative.

ACHIEVEMENTS AND PERFORMANCE | 33

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 over 20 years behind when compared to neighbouring countries such as England, Scotland or Wales. As part of our campaign to ban hunting with dogs in NI, we launched a partnership with the League Against Cruel Sports, jointly lobbying and advocating for the introduction of legislation to ban this cruel and outdated activity.

There are a number of key campaigning priorities which we have campaigned on over the course of the year also including:

1. An overhaul of dog breeding laws and practices including the introduction of a Ban on 3rd party sale of puppies under six months old.

2. Greater controls on selling puppies on-line to tackle illegal and cruel puppy dealers.

3. Improve the effectiveness of Animal Welfare Enforcement.

4. A change to the timeframes of any animal ‘seized’ to protect their welfare

5. The introduction of a Register of Banned Animal Welfare Offenders - to reduce reoffending by those banned from keeping animals.

6. Compulsory microchipping of pet cats, to enhance traceability and reunite lost or stolen animals with their owners.

7. Updating Animal Welfare Licencing Regulations to ensure appropriate welfare standards at animal shelters, grooming parlours, doggy day care and mobile animal exhibits.

8. Badgers & bovine tb. Providing an informed and balanced view to avoid the indiscriminate culling of this protected species.

9. Banning hunting with dogs, to end the cruelty inflicted on defenseless wildlife.

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.

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.

34 | USPCA ANNUAL REPORT

Companion Animal Food Parcels.

Dependency on foodbanks is a growing trend here in Northern Ireland, especially due to the financial uncertainties in the wake of Covid 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 made up of pet food which has been kindly donated to the USPCA by manufacturers, local businesses, and members of the public. We delivered over 7000 pet food parcels to foodbanks across NI.

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

Education talks in schools across NI as well as to a wide range of community organisations remained a key focus over the course of the year. We engaged with 84 schools and community organisations over the course of the year. Each engagement provided an opportunity to provide advice, guidance and inspire future generations as well as promoting responsible pet ownership and an appreciation of our native wildlife.

ACHIEVEMENTS AND PERFORMANCE | 35

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.

Progress against Key Performance Indicators – 2023/24

----- Start of picture text -----
ACTUAL
TARGET PREVIOUS
MARCH
2024 YEAR
2024
Consultations undertaken 4554 4130 6974
Surgeries provided 575 800 503
Neutering and spaying 300 476 441
Clients on discount schemes 500 651 574
----- End of picture text -----

VETERINARY SERVICES

WILDLIFE RESCUES

----- Start of picture text -----
Veterinary vouchers issued 1000 602 852
Rescues 600 1057 427
----- End of picture text -----

SOCIAL REHOMING

----- Start of picture text -----
Animals Rehomed 600 355 298
----- End of picture text -----

COMPANION ANIMAL FOOD PARCELS

----- Start of picture text -----
Food parcels issued 6500 7879 4831
Food banks served 50 50 50
----- End of picture text -----

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----- Start of picture text -----
TARGET ACTUAL PREVIOUS
2024 MARCH YEAR
2024
Animals groomed 1600 1680 1672
Re-bookings made 50% 49% 50%
----- End of picture text -----

COMPANION ANIMAL GROOMING

SCHOOL AND COMMUNITY PRESENTATIONS

----- Start of picture text -----
Presentations delivered 50 94 37
MEMBERSHIP
New members recruited 1000 75 74
----- End of picture text -----

SPECIAL INVESTIGATIONS UNIT

----- Start of picture text -----
Major investigations completed and 2 1 2
passed to enforcement agencies
Organised crime reports received 300 764 356
Organised crime reports passed to
enforcement agencies 150 480 261
----- End of picture text -----

ANIMAL WELFARE ADVOCACY

----- Start of picture text -----
Changes in legislation 0 0 0
Regional media articles 8 10 3
212 272 212
----- End of picture text -----

ACHIEVEMENTS AND PERFORMANCE | 37

Income

Overall income increased slightly in the year from £2,107,009 to £ 2,220,549 Financial review

The Charity had a surplus of income over expenditure in the year to 31 March 2024 of £425,779 (2023, £617,170).

38 | USPCA ANNUAL REPORT

Income

Overall income increased slightly in the year to £ 2,220,549

Donations and legacy funding accounted for £1,379,879. Legacy income decreased slightly by £12,827. The overall amount received was £1,244,717. 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 £ 382,747, an increase of £66,635 from the previous year. This related largely to veterinary services and also dormant account funding which was awarded in-year.

Trading Income has increased by circa £81,118. The principal contributors to this increase are the Pet Supplies Shop and the Charity Stores in Banbridge, Lurgan and the opening of a third charity shop in Lisburn in November 2023. Income generated from fundraising events, pet supplies and grooming also contributed to the overall total.

Investment Income has increased by £17,594.

Donations increased in the year by circa £17,446 to £127,162.

Expenditure

Expenditure in the year increased by £478,039 to £1,903,964, in line with our development and growth plans.

The opening of a third charity store, as well as investment in the tradeable services accounted for some of the increase. Considerable investment into all aspects of charitable services as well as governance costs accounted for £390,572. An additional investment of £44,758 to the wildlife services has aided the number of rescues and our reach across NI. A £56,311 increase in animal care was provided to help to increase the welfare care of animals at our Centre and also to increase the number of animals we are able to rehome. A £21,224 increase to extend and grow the Special Investigations Unit was also awarded. Expenditure on charitable services grew reflects the charity’s commitment in the current year to extend and grow its charitable services. The investment in additional staff accounts for the biggest share of the increase in expenditure representing a £225,909 increase compared with the previous year.

Net Gains/Losses on Investments

There was a net gain on investment valuations at the year end of £109,194 compared to a loss of £63,914 in the previous year.

Financial Position

The Charity’s financial position remains healthy with total funds of £3,626,701of which £1,071,995 is committed in fixed assets. A further £275,563 rests in investment properties generating annual income of circa £37,198.

Cash ratio is strong at 4:1 with cash at bank of £616,263 covering current liabilities of £139,653

Long term debt of £332,490 (bank loan) is adequately covered by funds of £2,046,141 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.

The 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 £2,046,141

ACHIEVEMENTS AND PERFORMANCE | 39

The Charity holds investment property at Divernagh Road, Bessbrook valued at £229,31

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 charitable actives.

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 £2,279,143 of which £830,895 has been designated for the development of the Charity’s services across Northern Ireland. The balance of £1,448,248 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

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.

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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.

As part of the strategy to grow and develop over the course of the year the charity will continue to

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 | 41

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.

• n 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 19 September 2024 and signed on behalf of the board of trustees by:

J Farrell (Chair) Trustee

P Kearney (Hon. Treasurer) Trustee

42 | 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 2024 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 2024 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 | 43

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. Our responsibility is to audit and express an an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK). Those standards require us to comply with the Financial Reporting Council’s (FRC’s) Ethical Standard for Auditors’, in the circumstances set out in note 27 to the financial statements.

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.

44 | 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 noncompliance 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 | 45

• 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)

19 September 2024

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

46 | USPCA ANNUAL REPORT

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) 31 MARCH 2024

Income and endowments

Income and endowments Note Donations and legacies 5 Charitable activities 6 Other trading income activities 7 Investment income 8 Other income 9 Total income Expenditure Expenditure on raising funds: Costs of other trading activities 10 Investment costs 11 Expenditure on charitable activities 12 Total expenditure Net gains/(losses) on investments 14 Net income and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	2024 Unrestricted Funds Total Funds £ £ 1,379,879 – 339,152 43,595 382,394 – 73,064 – 2,465 – 2,176,954 43,595 356,655 – 4,594 – 1,499,120 43,595 1,860,369 43,595 109,194 – 425,779 – 3,200,922 – 3,626,701 –	2023 Total Funds Total Funds £ £ 1,379,879 1,373,702 382,747 316,112 382,394 301,276 73,064 55,470 2,465 60,449 2,220,549 2,107,009 356,655 261,029 4,594 12,753 1,542,715 1,152,143 1,903,964 1,425,925 109,194 (63,914) 425,779 617,170 3,200,922 2,583,752 3,626,701 3,200,922

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 49 - 61 form part of these financial statements.

FINANCIAL STATEMENTS 31 MARCH 2024 | 47

STATEMENT OF FINANCIAL POSITION 31 MARCH 2024

Note Fixed assets Tangible fixed assets 18 Investments 19 Current assets Stocks 20 Debtors 21 Cash at bank and in hand Creditors: amounts falling due within one year 22 Net current assets Total assets less current liabilities Creditors: amounts falling due afer more than one year 23 Net assets Funds of the charity Unrestricted funds Total charity funds 25	2024 £ 1,071,995 2,321,704 3,393,699 50,551 41,331 613,263 705,145 139,653 565,492 3,959,191 332,490 3,626,701 3,626,701 3,626,701	2023 £ 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

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 19 September 2024, and are signed on behalf of the board by:

J Farrell (Chair) Trustee

P Kearney (Hon. Treasurer) Trustee

The notes on pages 49 - 61 form part of these financial statements.

48 | USPCA ANNUAL REPORT

STATEMENT OF CASH FLOWS 31 MARCH 2024

Cash flows from operating activities Net income Adjustments for: Depreciation of tangible fixed assets Net gains/(losses) 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 (income)/expenses Changes in: Stocks Trade and other debtors Trade and other creditors Cash generated from operations Interest paid Interest received Net cash 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 (used in)/from investing activities Cash flows from financing activities Proceeds from borrowings Repayments of borrowings Net cash used in financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2024 £ 425,779 115,851 (109,194) (59,393) (13,671) 30,034 – (9,612) 245 4,754 (5,861) 378,932 (30,034) 13,671 362,569 59,393 (254,756) – (884,632) 258,503 (821,492) (34,201) – (34,201) (493,124) 1,106,387 613,263		2023 £ 617,170 98,551 63,914 (54,365) (1,105) 24,299 (60,000) 21,859 (8,170) 21,120 9,911 733,184 (24,299) 1,105 709,990 54,365 (50,633) 60,000 20,037 58,286
			142,055
			– (35,174)
			(35,174)
			816,871 289,516
			1,106,387

The notes on pages 49 - 61 form part of these financial statements.

FINANCIAL STATEMENTS 31 MARCH 2024 | 49

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

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.

50 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

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:

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

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.

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 2024 | 51

NOTES TO THE FINANCIAL STATEMENTS

31 MARCH 2024

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:

Freeholdproperty	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.

52 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

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		2024	Funds		2023
	£		£	£		£
Donations
Donations	123,934		123,934	109,716		109,716
Gif aid	3,228		3,228	–		–
Legacies
Legacies	1,244,717	1,244,717		1,257,544	1,257,544
Subscriptions
Subscriptions	8,000		8,000	6,442		6,442
	1,379,879	1,379,879		1,373,702	1,373,702
6. Charitable activities
		Unrestricted		Restricted	Total Funds
			Funds	Funds		2024
			£	£		£
Veterinary services			332,100	–		332,100
Contract Income			–	–		–
Contract Income - Newry and Mourne Council			7,052	–		7,052
Department for Communities			–	23,595		23,595
Dormant Accounts			–	20,000		20,000
			339,152	43,595		382,747

6. Charitable activities

FINANCIAL STATEMENTS 31 MARCH 2024 | 53

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

Unrestricted Funds £ Veterinary services 271,202 Contract Income 3,770 Contract Income - Newry and Mourne Council – Department for Communities – Dormant Accounts – 274,972	Restricted Funds Total Funds 2023 £ £ – 271,202 – 3,770 – – 41,140 41,140 – – 41,140 316,112

7. Other trading income activities

	Unrestricted	Total	Unrestricted	Total
	Funds	Funds2024	Funds	Funds2023
	£	£	£	£
Fundraising events	39,836	39,836	8,873	8,873
Pet supplies shop sales	54,392	54,392	51,200	51,200
Grooming	39,560	39,560	42,634	42,634
Charity stores	248,606	248,606	198,569	198,569
	382,394	382,394	301,276	301,276
8. Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Income from investment properties	37,198	37,198	37,043	37,043
Income from listed investments	22,195	22,195	17,322	17,322
Bank interest and dividends	13,671	13,671	1,105	1,105
	73,064	73,064	55,470	55,470
9. Other income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Gain on disposal of programme related investments	–	–	60,000	60,000
Other income	2,465	2,465	449	449
	2,465	2,465	60,449	60,449

54 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

10. Costs of other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Shop costs	66,572	66,572	56,270	56,270
Grooming	49,671	49,671	43,945	43,945
Fundraising events	20,115	20,115	1,269	1,269
Charity Store - Banbridge	98,768	98,768	81,742	81,742
Charity Store - Lurgan	84,432	84,432	77,803	77,803
Charity Store - Lisburn	37,097	37,097	–	–
	356,655	356,655	261,029	261,029
11. Investment costs
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2024	Funds	2023
	£	£	£	£
Premises expenses - Bessbrook	–	–	8,253	8,253
Stockbroker Fees	4,594	4,594	4,500	4,500
	4,594	4,594	12,753	12,753
12.Expenditure on charitable activities by activity type
	Activities	Support	Total funds	Total fund
	undertakend	costs	2024	2023
	irectly
	£	£	£	£
Prevention of cruelty and relief of sufering	587,262	123,706	710,968	506,683
Veterinary	331,378	–	331,378	281,733
Wildlife Rescue	98,415	–	98,415	53,657
Animal Care	176,051	–	176,051	119,740
Special Investigations	116,926	–	116,926	95,702
Animal Welfare Advocacy	27,409	–	27,409	35,244
Governance costs	–	81,568	81,568	59,384
	1,337,441	205,274	1,542,715	1,152,143

FINANCIAL STATEMENTS 31 MARCH 2024 | 55

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

13. Analysis of support costs

		Prevention	Total 2024	Total 2023
		of cruelty
		and relief of
		sufering
		£	£	£
Staf costs		31,824	31,824	32,103
Premises		33,082	33,082	50,268
General ofice		58,800	58,800	49,870
Governance costs		81,568	81,568	–
		205,274	205,274	132,241
14. Net gains/(losses) on investments
	Unrestricted	Total	Unrestricted	Total
	Funds	Funds2024	Funds	Funds2023
	£	£	£	£
Gains/(losses) on listed investments	109,194	109,194	(63,914)	(63,914)
15. Net income
Net income is stated afer charging/(crediting):
			2024	2023
			£	£
Depreciation of tangible fixed assets			115,851	98,551
Fees payable for the audit of the financial statements			7,905	7,911

56 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

16. 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	2024 £ 800,498 61,406 27,721 2,308 891,933	2023 £ 599,781 44,574 19,390 2,279
		666,024

The average head count of employees during the year was 41 (2023: 34). The average number of full-time equivalent employees during the year is analysed as follows:

			2024	2023
			No.	No.
Number	of	staf	41	34

The number of employees whose remuneration for the year fell within the following bands, were:

			2024		2023
			No.		No.
				1		–
£70,000	to	£79,999

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 £163,429 (2023:£121,973).

17. Trustee remuneration and expenses

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2023:£nil).

They were reimbursed travel expenses during the year totalling £Nil (2023: £24).

FINANCIAL STATEMENTS 31 MARCH 2024 | 57

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

18. Tangible fixed assets

9. Investments Freehold property Long leasehold property Plant and machinery Fixtures andfittings Equipment £ £ £ £ £ Cost At 1 Apr 2023 766,913 596,573 62,372 439,397 66,911 Additions – 169,105 21,100 46,917 17,634 At 31 Mar 2024 766,913 765,678 83,472 486,314 84,545 Depreciation At 1 Apr 2023 92,028 433,479 61,335 359,262 52,972 Charge for the year 15,338 53,597 5,837 29,920 11,159 At 31 Mar 2024 107,366 487,076 67,172 389,182 64,131 Carrying amount At 31 Mar 2024 659,547 278,602 16,300 97,132 20,414 At 31 Mar 2023 674,885 163,094 1,037 80,135 13,939 Listed investments Investment properties £ £ Cost or valuation At 1 April 2023 1,310,818 275,563 Additions 884,632 – Disposals (274,163) – Fair value movements 109,194 – Other movements 15,660 – At 31 March 2024 2,046,141 275,563 Impairment At 1 April 2023 and 31 March 2024 Carrying amount At 31 March 2024 2,046,141 275,563 At 31 March 2023 1,310,818 275,563	Total £ 1,932,166 254,756
	2,186,922
	999,076 115,851
	1,114,927
	1,071,995
	933,090
	Total £ 1,586,381 884,632 (274,163) 109,194 15,660
	2,321,704
	–
	2,321,704
	1,586,381

19. Investments

All investments shown above are held at valuation.

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.

58 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

Financial assets held at fair value

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

20. Stocks

21. Debtors 22. Creditors: amounts falling due within one year 23. 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

Included within creditors: amounts falling due after more than one year is an amount of £168,846 (2023: £212,694) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

FINANCIAL STATEMENTS 31 MARCH 2024 | 59

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

24. 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 £27,721 (2023: £19,390).

25. Analysis of charitable funds

Unrestricted funds

At1 Apr 2022 £ General funds 2,200,922 Development Fund 1,000,000 3,200,922 At1 Apr 2022 £ General funds 1,994,496 Development Fund 589,256 2,583,752	Income Expenditure Transfers Gains and losses £ £ £ £ 2,176,954 (1,691,264) – 109,194 – – – – 2,176,954 (1,860,369) – 109,194 Income Expenditure Transfers Gains and losses £ £ £ £ 2,065,869 (1,384,785) (410,744) (63,914) – – 410,744 – 2,065,869 (1,384,785) – (63,914)	At 31 Mar 2023 £ 2,795,806 830,895
		3,626,701
		At 31 Mar 2023 £ 2,200,922 1,000,000
		3,200,922

The Trustees have set aside £1million to a designated fund for the development of the Charity’s services across Northern Ireland, of which spend of £169,105 was allocated in the 23/24 year with £229,849 to date, to expand the Special Investigations Unit, enhance our work in animal welfare advocacy and improve our kennelling facilities.

60 | USPCA ANNUAL REPORT

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

Restricted funds

6. Analysis of net assets between funds At1 Apr 2023 £ DFC -Jobstart – Dormant Accounts Fund – – At1 Apr 2022 £ DFC -Jobstart – Dormant Accounts Fund – – Tangible fixed assets Investments Current assets Creditors less than 1 year Creditors greater than 1 year Net assets Tangible fixed assets Investments Current assets Creditors less than 1 year Creditors greater than 1 year Net assets

Income Expenditure Transfers Gains and losses At 31 Mar 2024 £ £ £ £ £ 23,595 (23,595) – – – 20,000 (20,000) – – – 43,595 (43,595) – – – Income Expenditure Transfers Gains and losses At31 Mar 2023 £ £ £ £ £ 41,140 (41,140) – – – – – – – – 41,140 (41,140) – – – Unrestricted Funds Total Funds 2024 £ £ 1,071,995 1,071,995 2,321,704 2,321,704 705,145 705,145 (139,653) (139,653) (332,490) (332,490) 3,626,701 3,626,701 Unrestricted Funds Total Funds 2023 £ £ 933,090 933,090 1,586,381 1,586,381 1,203,268 1,203,268 (155,192) (155,192) (366,625) (366,625) 3,200,922 3,200,922

26. Analysis of net assets between funds

FINANCIAL STATEMENTS 31 MARCH 2024 | 61

NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2024

27. Ethical standards

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

28. Taxation

The Company is a registered charity, and as such is entitled to tax exemptions on income and profits in furtherance of the charity’s primary objectives.

29. Financial instruments

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

he 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	2024 £ 50,249 163,644 168,846 382,739	2023 £ 50,315 153,931 212,694
		416,940

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”.

30. Contingencies

A contingent liability exists to repay grants and Trust monies received should certain conditions not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offers have been, or will be, complied with and no liability is expected.

31. Analysis of changes in net debt

	At 1 Apr 2023	Cash flows	At 31 Mar 2024
	£	£	£
Cash at bank and in hand	1,106,387	(493,124)	613,263
Debt due within one year	(50,315)	66	(50,249)
Debt due afer one year	(366,625)	34,135	(332,490)
	689,447	(458,923)	230,524

32. Related parties

There were no related party transactions in the year.

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

62 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

	2024	2023
	£		£
Income and endowments Donations and legacies
Donations	123,934		109,716
Gif aid	3,228		–
Legacies	1,244,717	1,257,544
Subscriptions	8,000		6,442
	1,379,879	1,373,702
Charitable activities
Veterinary services	332,100		271,202
Contract Income	–		3,770
Contract Income - Newry and Mourne Council	7,052		–
Department for Communities	23,595		41,140
Dormant Accounts	20,000		–
	382,747		316,112
Other trading income activities
Fundraising events	39,836		8,873
Pet supplies shop sales	54,392		51,200
Grooming	39,560		42,634
Charity stores	248,606		198,569
	382,394		301,276
Investment income
Income from investment properties	37,198		37,043
Income from listed investments	22,195		17,322
Bank interest and dividends	13,671		1,105
	73,064		55,470
Other income
Gain on disposal of programme related investments	–		60,000
Other income	2,465		449
	2,465		60,449
Total income	2,220,549	2,107,009

FINANCIAL STATEMENTS 31 MARCH 2024 | 63

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

	2024		2023
		£		£
Costs of other trading activities Shop costs
Wages and salaries		20,607		18,704
Pension costs		294		309
Light & heat		1,819		1,377
Marketing and advertising		836		485
Telephone		127		–
Shop expenditure		42,796		35,395
Veterinary Care - Wildlife Rescue		93		–
		66,572		56,270
Grooming
Wages and salaries		44,236		38,165
Pension costs		438		455
Light & heat		884		669
Consumables		1,654		4,656
Purchases		2,459		–
		49,671		43,945
Fundraising events
Fundraising events		20,115		1,269
Charity Store - Banbridge
Wages & salaries		40,168		31,596
Pension costs		735		506
Rent		24,080		22,092
Rates & water		–		78
Light & heat		7,679		7,722
Repairs & maintenance		–		20
Motor vehicle expenses		2,604		3,328
Telephone		1,248		448
Other costs		7,026		5,289
Carried forward		83,540		71,079

64 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

	2024		2023
		£		£
Brought forward		83,540		71,079
Depreciation		9,326		9,328
Stationery costs		1,234		1,335
Sofware Costs		2,071		–
Purchases		2,597		–
		98,768		81,742
Charity Store - Lurgan
Salaries- Gross		44,239		44,820
Salaries- Pension		708		675
Rent		15,000		13,750
Rates & Water		87		–
Light and Heat		5,099		7,877
Repairs & maintenance		5,037		1,723
Motor Expenses		2,624		3,930
Telephone		1,257		551
Advertising and Promotion of Events		3,453		211
Depreciation		3,659		3,646
Stationery		737		620
Purchases		1,714		–
General		150		–
Cleaning & Waste Disposal		668		–
		84,432		77,803
Charity Store - Lisburn
Gross Wages		16,884		–
Pension Costs		198		–
Rent		10,000		–
Rates		70		–
Light & Heat		477		–
Repairs & Maintenance		1,751		–
Insurance		144		–
Motor expenses		730		–
Card and bank charges		322		–
Depreciation		3,088		–
General expenses		46		–
Stationary		83		–
Purchases		1,704		–
Sofware Costs		1,178		–
Telephone		422		–
		37,097		–
		£		£
Costs of other trading activities		356,655		261,029

FINANCIAL STATEMENTS 31 MARCH 2024 | 65

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

	2024		2023
		£		£
Expenditure on charitable activities Prevention of cruelty and relief of sufering
Activities undertaken directly
Wages & salaries		262,245		162,585
Employer’s NIC		61,406		44,574
Employer Pension		18,754		12,442
Rent & rates		274		171
Light & heat		22,611		20,556
Repairs & maintenance		27,961		–
Staf recruitment		–		4,707
Bad Debt		2,540		764
Trustee’s Training Costs		122		–
Telephone		34,256		21,158
Other ofice costs		74		451
Depreciation		99,778		85,577
Purchases		1,344		–
Drugs		11,648		–
Other staf costs		5,174		2,808
Publicity, fundraising and support		17,627		11,680
Subscriptions		3,484		1,433
General expenses		8,891		1,641
Staf Travel & Subsistence		9,073		3,895
		587,262		374,442
Support costs
Wages & salaries		31,824		32,103
Light & heat		1,202		1,082
Repairs & maintenance		3,414		23,004
Insurance		28,466		26,182
Cleaning materials & consumables		7,790		5,481
Health Insurance		4,501		3,392
Telephone		–		1,114
Printing, postage & stationery		27,548		14,514
Sundry expenditure		9,800		7,656
Staf training		9,161		17,713
		123,706		132,241
Veterinary
Activities undertaken directly
Wages and salaries		162,126		152,130
Pension costs		3,306		2,803
Prescription food		2,308		2,279
Subscriptions		2,343		2,381
Repairs and maintenance		3,125		5,548
Insurance		1,611		815
Carried forward		174,819		165,956

66 | USPCA ANNUAL REPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

31 MARCH 2024
	2024		2023
		£		£
Brought forward		174,819		165,956
Drugs		80,738		52,583
Marketing and advertising		387		–
Consumables		15,456		15,883
Sofware costs		5,798		3,354
Locum costs		47,591		25,710
Microchipping		1,777		764
Cremation		4,812		6,178
Fees & Medicines		–		11,305
		331,378		281,733
Wildlife Rescue
Activities undertaken directly
Wages/Salaries		53,687		28,647
Pension costs		775		460
Veterinary Care - wildlife rescue		22,345		8,257
Motor Vehicle Expenses		13,828		10,956
Other ofice costs		7,738		2,107
Veterinary Vouchers		–		3,230
Other staf costs		42		–
		98,415		53,657
Animal Care
Activities undertaken directly
Wages/Salaries		88,066		67,306
Pension costs		1,707		1,193
Direct charitable activity 4 - insurance		111		–
Veterinary Care - rehoming animals		80,352		51,241
General		5,815		–
		176,051		119,740
Special Investigations
Activities undertaken directly
Wages/Salaries		36,416		23,725
Pension costs		806		547
Repairs & maintenance		–		199
Insurance		1,131		71
Third Party Contractor		18,759		57,672
Motor Expenses		8,272		11,080
Consultancy Fee		45,602		–
Telephone		489		634
General costs		5,451		1,774
		116,926		95,702

Animal Welfare Advocacy

FINANCIAL STATEMENTS 31 MARCH 2024 | 67

DETAILED STATEMENT OF FINANCIAL ACTIVITIES 31 MARCH 2024

31 MARCH 2024
	2024		2023
		£		£
Activities undertaken directly
Printing		3,110		5,046
Professional Fees		14,592		15,996
Professional Subscriptions		8,611		11,526
Marketing and Advertising		746		2,676
General Costs		350		–
		27,409		35,244
Governance costs
Accountancy fees		2,225		1,729
Audit fees		7,905		7,911
Legal and other professional fees		37,258		23,834
Costs of trustees’ meetings		5,490		1,611
Bank interest and charges		28,690		24,299
		81,568		59,384
Investment costs
Premises expenses - Bessbrook		–		8,253
Stockbroker Fees		4,594		4,500
		4,594		12,753
Expenditure on charitable activities	1,542,715		1,152,143
Net gains/(losses) on investments
Gains/(losses) on listed investments		109,194		(63,914)
Net income		425,779		617,170

•• USPCA PROTECtING ALL ESTgL136 HOWYOU 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? Organise an event Put the 'Fun' into fundraising by involving family and friends. Our eventsteam are happy to help you come up with ideasl Wedding Favours We ore a nation of animal lover5, so why not include your commitment to animals as part of your special day. Donations in lieu 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 fvnding. Thanks to the foresight and support of our benefactors, projects such as our busy animal hospital have become o reality. For further informotion visit www.uspca.co.uk. send an email to [e-mail] or call 028 30251000.

USPCAANNUAL REPORT 69 NOTES

70 | USPCAANNUAL REPORT NOTES

72 | USPCA ANNUAL REPORT

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

NI Charity Number. NIC102755.