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2023-04-30-accounts

REGISTERED CHARITY NUMBER: 1102393

Report of the Trustees and

Financial Statements

for the Year Ended 30 April 2023

for

The Friends of RSPCA Millbrook Animal Centre

Barnbrook Sinclair Chartered Accountants Chancery House 30 St Johns Road Woking Surrey GU21 7SA

The Friends of RSPCA Millbrook Animal Centre

Contents of the Financial Statements for the Year Ended 30 April 2023

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

The Friends of RSPCA Millbrook Animal

Centre

Report of the Trustees for the Year Ended 30 April 2023

The trustees present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity was set up by a charitable deed dated 23 July 2003 with the objective of applying all or part of the income to further the charitable work of the Millbrook Animal Establishment.

Significant activities

The principal fund raising activity of the animal centre is a gala day and donations made by the public. The funds raised are used to promote kindness and prevent or suppress cruelty to animals. The charity also pays for a dog behaviourist for animals in their care.

Public benefit

The trustees have taken The Charity Commission's specific and general on public benefit into consideration in preparing their statement on public benefit contained within this trustees' annual report.

FINANCIAL REVIEW

Principal funding sources

The charity received income from activities, donations and interest of £31,486 (2022 - £35,942) which is the total incoming resources.

Total expenditure incurred was £48,589 (2022 - £14,608) that left net outgoing resources for the year of £17,103 (2022 - net incoming resources of £21,334).

The trustees' applied and shall continue to apply all accumulations of the income to charitable causes after making such provision for all expenditure on trust administration.

Reserves policy

The unrestricted funds reserve at 30 April 2023 amounted to £151,410 (2022 - £168,513).

It is the trustees' view that it is prudent to ensure that there are sufficient free reserves to provided financial flexibility throughout the year.

FUTURE PLANS

The charity will continue to pursue its objectives as stated above.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1102393

Principal address

Millbrook Animal Centre Guildford Road Chobham Surrey GU24 8EH

Page 1

The Friends of RSPCA Millbrook Animal Centre

Report of the Trustees for the Year Ended 30 April 2023

Trustees

S Walters J Huston C Hanks C Unsworth G Gower E Wood (resigned 24/4/2023) L Graveling J E Douglas (appointed 27/2/2023)

Independent Examiner

A C Carpenter Barnbrook Sinclair Chartered Accountants Chancery House 30 St Johns Road Woking Surrey GU21 7SA

Approved by order of the board of trustees on 16 June 2023 and signed on its behalf by:

Susannah Walters

Susannah Walters (Jun 22, 2023 08:40 GMT+1)

S Walters - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Friends of RSPCA Millbrook Animal Centre

Independent examiner's report to the trustees of The Friends of RSPCA Millbrook Animal Centre

I report to the charity trustees on my examination of the accounts of The Friends of RSPCA Millbrook Animal Centre (the Trust) for the year ended 30 April 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A C CarpenterA C Carpenter (Jun 22, 2023 11:27 GMT+1)

A C Carpenter

Barnbrook Sinclair Chartered Accountants Chancery House 30 St Johns Road Woking Surrey GU21 7SA

16 June 2023

Page 3

The Friends of RSPCA Millbrook Animal Centre

Statement of Financial Activities for the Year Ended 30 April 2023

30/4/23
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,323
Other trading activities
3
13,875
Investment income
4
288
Total
31,486
EXPENDITURE ON
Raising funds
47,929
Other
660
Total
48,589
NET INCOME/(EXPENDITURE)
(17,103)
RECONCILIATION OF FUNDS
Total funds brought forward
168,513
TOTAL FUNDS CARRIED FORWARD
151,410		 30/4/22
Total
funds
£
35,446
483
13
35,942
13,978
630
14,608
21,334
147,179
168,513

The notes form part of these financial statements

Page 4

The Friends of RSPCA Millbrook Animal Centre

Statement of Financial Position 30 April 2023

30/4/23
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
151,410
NET CURRENT ASSETS
151,410
TOTAL ASSETS LESS CURRENT
LIABILITIES
151,410
NET ASSETS
151,410
FUNDS
6
Unrestricted funds
151,410
TOTAL FUNDS
151,410		 30/4/22
Total
funds
£
168,513
168,513
168,513
168,513
168,513
168,513

The financial statements were approved by the Board of Trustees and authorised for issue on 16 June 2023 and were signed on its behalf by:

Susannah Walters Susannah Walters (Jun 22, 2023 08:40 GMT+1)

S Walters - Trustee

The notes form part of these financial statements

Page 5

The Friends of RSPCA Millbrook Animal Centre

Notes to the Financial Statements for the Year Ended 30 April 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial instruments are recognised in the charity's statement of financial position when the charity becomes party to the contractual provisions of the Instrument.

Basic financial instruments are recognised initially in the accounts at transaction price, including any transaction costs. At the end of each accounting period, basic financial instruments are recognised at amortised cost. For debt instruments this is calculated using the effective interest rate method.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Page 6

continued...

The Friends of RSPCA Millbrook Animal Centre

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision effects both current and future periods.

3. OTHER TRADING ACTIVITIES

4.

OTHER TRADING ACTIVITIES
30/4/23 30/4/22
£ £
Dog show 4,852 130
Easter & Christmas fayre 6,458 -
Other income 2,565 353
13,875 483
INVESTMENT INCOME
30/4/23 30/4/22
£ £
Deposit account interest 288 13

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2023 nor for the year ended 30 April 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2023 nor for the year ended 30 April 2022.

6. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 At 1/5/22
£
168,513
168,513
Incoming
resources
£
31,486
31,486		 Net
movement
At
in funds
30/4/23
£
£
(17,103)
151,410
(17,103)
151,410
Resources
Movemen
expended
in funds
£
£
(48,589)
(17,103
(48,589)
(17,103		 At
30/4/23
£
151,410		 At
30/4/23
£
151,410
151,410
(17,103

continued...

Page 7

The Friends of RSPCA Millbrook Animal Centre

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1/5/21
£
Unrestricted funds
General fund
147,179
TOTAL FUNDS
147,179
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
35,942
TOTAL FUNDS
35,942		 Net
movement
At
in funds
30/4/22
£
£
21,334
168,513
21,334
168,513
Resources
Movement
expended
in funds
£
£
(14,608)
21,334
(14,608)
21,334		 At
30/4/22
£
168,513
168,513

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1/5/21
£
147,179
147,179		 Net
movement
in funds
£
4,231
4,231		 At
30/4/23
£
151,410
151,410

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 67,428 (63,197) 4,231
TOTAL FUNDS 67,428 (63,197) 4,231

continued...

Page 8

The Friends of RSPCA Millbrook Animal Centre

Notes to the Financial Statements - continued for the Year Ended 30 April 2023

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2023.

Page 9

The Friends of RSPCA Millbrook Animal Centre

Detailed Statement of Financial Activities for the Year Ended 30 April 2023

30/4/23 30/4/22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 17,323 35,446
Other trading activities
Dog show 4,852 130
Easter & Christmas fayre 6,458 -
Other income 2,565 353
13,875 483
Investment income
Deposit account interest 288 13
Total incoming resources 31,486 35,942
EXPENDITURE
Raising donations and legacies
General expenses 179 898
Dog Behaviour & training 4,695 793
Veterinary costs 4,259 3,925
Equipment renewals 9,435 6,105
Storage shed 6,200 -
Generator 3,516 -
Compound 18,000 -
Staff training 1,645 2,257
47,929 13,978
Support costs
Governance costs
Accountancy and legal fees 660 630
Total resources expended 48,589 14,608
Net (expenditure)/income (17,103) 21,334

This page does not form part of the statutory financial statements

Page 10

The Friends of the RSPCA Millbrook Animal Centre Guildford Road, Chobham, Surrey, GU24 8EH

16 June 2023

Barnbrook Sinclair Chancery House 30 St Johns Road Woking Surrey GU21 7SA

Dear Sirs

THE FRIENDS OF THE RSPCA MILLBROOK ANIMAL CENTRE ACCOUNTS TO 30 APRIL 2023

We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other officials of the charity, the following representations given to you in connection with your work on the charity’s accounts for the period to 30 April 2023.

  1. We acknowledge as the board of trustees our responsibilities under the Charities Act 2011 for preparing accounts which give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your work and all the transactions undertaken by the company have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees’ meetings, have been made available to you.

  2. In our opinion, the balance sheet includes all cash and bank accounts and all other assets and, on realisation in the ordinary course of business, the current assets in the accounts are expected to produce not less than the net book amounts at which they are stated.

  3. All assets were free from any lien, encumbrance or charge except as disclosed.

  4. The amounts stated in the accounts as provision for liabilities, losses and diminution in the value of assets are, in our opinion, sufficient and reasonable for those purposes.

  5. All income which arose up to the date of the accounts has been brought into account.

  6. There have been no events since the balance sheet date which require adjustment or disclosure in the accounts. We have no plans that may materially affect the stated value or classification of assets and liabilities.

  7. At the balance sheet date there were no contingent liabilities of a material amount and no litigation in progress, pending or threatened, other than as disclosed or provided in the accounts.

  8. In our opinion, the charity is entitled to exemption from the requirements for a statutory audit.

Yours faithfully

Susannah Walters

Susannah Walters (Jun 22, 2023 08:40 GMT+1)

……………………………………………………..

Trustee Approved by the board and signed on its behalf.

Friends of RSPCA Millbrook 2023 accounts

pack

Final Audit Report

2023-06-22

Created: 2023-06-20 By: Barnbrook Sinclair (echosign2@barnbrooksinclair.com) Status: Signed Transaction ID: CBJCHBCAABAAkYbhQv_fntdcHbRX7jnTsNltx0tHrbd6

"Friends of RSPCA Millbrook 2023 accounts pack" History

Document created by Barnbrook Sinclair (echosign2@barnbrooksinclair.com)

2023-06-20 - 08:51:25 GMT- IP address: 217.155.117.126

2023-06-20 - 08:53:15 GMT

Email viewed by susannah.walters@rspca.org.uk

2023-06-22 - 07:38:39 GMT- IP address: 84.9.253.197

Signature Date: 2023-06-22 - 07:40:07 GMT - Time Source: server- IP address: 84.9.253.197

Document e-signed by A C Carpenter (andrew.carpenter@barnbrooksinclair.com) Signature Date: 2023-06-22 - 10:27:46 GMT - Time Source: server- IP address: 217.155.117.126

Agreement completed.