TRUSTEES' REPORT AND ACCOUNTS 2024 65
Total
2024
£'000
Total
2023
£'000
3. Expenditure continued
d) Grants payable
CHARITY AND GROUP
Expenditure on charitable activities include the following grants payable:
Support to branches* 4,529 4,004
Science, international, other 1,168 599
Total grants payable included in charitable activities 5,697 4,603
RECIPIENTS OF INSTITUTIONAL GRANTS
RSPCA branches - door-to-door grants 3,471 3,650
RSPCA branches - neutering grants - 73
RSPCA branches - other grants 1,058 281
Other 1,168 599
Total institutional grants paid 5,697 4,603
*Support to branches includes the shared fundraising income grant of (£3,471k).
e) Additional analysis of expenditure
CHARITY
Included in total expenditure are fees payable in respect of:
Auditor's remuneration - statutory audit 123 112
Depreciation of tangible fixed assets 2,503 2,904
Amortisation of intangible fixed assets 1,124 1,145
Hire of equipment under operating leases 116 94
Premises rent* 376 416
Trustee indemnity insurance 24 28
Other insurance excluding motors 1,070 889
Net interest on the defined benefit pension scheme 815 472
GROUP
Included in total expenditure are fees payable in respect of:
Auditor's remuneration - statutory audit 173 159
Depreciation of fixed assets 2,507 2,910
Amortisation of intangible fixed assets 1,187 1,195
Hire of equipment under operating leases 116 94
Premises rent* 376 416
Trustee indemnity insurance 24 28
Other insurance excluding motors 1,070 889
Net interest on the defined benefit pension scheme 815 472
*Premises rent costs in the charity and group have been updated in 2023 from £1,087k to £416k due to an improvement in reporting.