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2021-12-31-accounts

Charity registration number 205096

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D Lott Ms LAmies (Appointed 14 December 2021) Ms G Dorman (Appointed 14 December 2021) Ms N Light (Appointed 14 December 2021) Ms B Davis (Appointed 14 December 2021) Ms S Collier (Appointed 14 December 2021) Ms C Pope (Appointed 14 December 2021) MrA Browning (Appointed 14 December 2021) Mr C Lee (Appointed 14 December 2021) Charity number 205096 Principal address 174 - 176 Ranvilles Lane Stubbington Fareham Hampshire PO14 3EZ Auditor Leonard Gold Chartered Accountants Statutory Auditor 24 Landport Terrace Portsmouth Hampshire England PO12RG Bankers Barclays Bank Pic 67-69 West Street Fareham Hampshire PO16 OAT Lloyds Bank Plc 272 London Road Waterlooville Hampshire PO7 7HN

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

LEGAL AND ADMINISTRATIVE INFORMATION

Solicitors

Warner Goodman LLP 8/9 College Place London Road Southampton Hampshire S015 2FF

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

CONTENTS

Page
Trustees’ report 1-7
independent auditor's report 8-12
Statement of financial activities 13
Balance sheet 14
Statement ofcash flows 15
Notestothefinancialstatements 16-26

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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 2015).

Legal Constitution

The charity is governed in accordance with the RSPCA branch rules dated 18 February 2009 (as updated in 2012).

Objectives and activities

Objectives and aims

The RSPCA Solent Branch is an unincorporated charitable association and a separately registered Branch of the Royal Society for the Prevention of Cruelty to Animals (The Society), carrying out its direct animal welfare work in Portsmouth, Southampton and areas of the Solent. The objectives of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to that of the Branch, in accordance with the policies of the Society. The trustees have reviewed the outcomes and achievements of our activities and objectives for the year, to ensure they remain focused on our charitable aims and to continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission.

Under the Charities Act 2011 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. The legislation and the Animal Welfare Act indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. While this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch's animal welfare work, although local in nature, benefits the society at large and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of the report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for public benefit.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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Public benefit We support our local Inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer with ill health, financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces the law against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to the prevention or suppression of cruelty as part of the RSPCA’s objectives which promotes humane sentiments towards animals which involves moral benefit to humankind as a whole.

Animals in our care receive veterinary treatment, vaccination, neutering, micro-chipping and assessing for rehoming. This work helps to control the incidence and spread of disease and suffering and also helps to control the populations of unwanted cats, dogs, rabbits and other small pets.

We rehome animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this branch which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. !t would not be in the best interests of the animals and therefore would fall outside our objects to rehome to those who could not afford them.

We take in free of charge lost animals and take reasonable steps to reunite them with owners. This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents. ;

We respond to enquiries (both direct and via the Society's call centre) from the public about animals locally. The public benefits from knowing we can intervene to help animals in need.

We provide volunteering opportunities for those who wish to support our working including trusteeship, fostering, home visiting, animal care, dog walking, fundraising and working in our charity shops. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.

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‘ THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 a Achievements and performance In July 2020 the Charity Commission granted a Certificate of Incorporation of the Trustees of the Charity

A Branch Manager is employed to oversee the whole operation of the Branch. The Branch Manager build upon the success of the Branch and has overseen the impacts and effects of Covid on the Branch and staff and has guided the Branch out of the negative impact of Covid. The Branch Manager will continue to develop the Branch with the aim for the Branch to achieve sustainability going forward and for the Animal Centre to become a Centre of Excellence.

In 2021 the Branch continue to be affected by Covid but took in 1190 animals including and dogs, cats, rabbits and 274 miscellaneous wildlife and some stock animals.

Although activities were severely restricted by Covid, when permitted, the Branch continued to network animals to other local RSPCA branches. The Branch also took in case animals (pending cruelty prosecutions) and worked with the Inspectorate to accommodate animals from other areas.

Covid had a significant negative impact on income from the Branch shops as it was necessary to close the shops as per the Government's lockdown requirements.

In between lockdowns, the Branch was able to hold a very successful summer fete which was opened by Fred Dinage, a local television personality and Patron of the Branch. As well as raising much needed funds the fete helped raise the profile of the Branch.

Prior to Christmas the Branch held an indoor winter fete which again was a success and both fetes will be repeated in 2022.

The Branch continues to review its finances and services to ensure its sustainability for the future and to maximise its animal welfare objectives. The Trustees and management team work on a strategic plan, budgets and are actively trying to increase income generation.

The Branch relies on its dedicated group of volunteers and supporters who work tirelessly in the Branch Animal Centre, shops and fundraising activities although this was severely restricted by Covid requirements

Throughout the year, staff and volunteers worked hard to treat, rehabilitate and rehome domestic animals or release wild animals that came into the Branch care. This meant providing proper veterinary treatment and care to prepare them for rehoming or release and working to find suitable homes to meet the needs of the domestic animals.

Financial review

Reserves policy

The Branch Reserves Policy is to have sufficient funds in reserve with the aim to run the Branch for twelve months at current levels in the event all legacies cease. The Branch currently has funds, which are freely available for general purposes and are uncommitted, to fulfill this policy, equivalent to the total prior year legacies and this will be reviewed annually.

Our expenditure is in line with our key priorities in that payment for veterinary treatment is one of the main items, we also ensure that there are sufficient funds to maintain a well-trained and motivated workforce.

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However, the Trustees are aware that the reserves policy is not currently being achieved without the receipt of legacies. The ongoing cost cutting programme that has continued into 2020 along with an increased emphasis on income generation aims to redress the balance going forward and create a substantial model for the future, including sufficient reserves to meet the policy.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 eT Principal funding source Approximately 50% of current Branch funding comes from legacies and the remaining from donations by the general public and fundraising activities such as fetes and open days and from business activities ie. adoption fees, shop income and commercial! boarding. The Branch does not receive any general funding from other sources.

Investment policy and objectives The Branch investment policy is to only hold investments in secure low risk funds and always seek the advice of financial advisers.

Plans for future periods

Covid continued to cause disruption during 2021 especially with its charity shops being closed due to lockdown for part of the year. Limited fundraising took place albeit the Branch were able to run a summer and winter fete which brought funds and recognition, and adoptions started to increase towards the end of 2021.

It is hoped, during 2022, the after-effects of Covid will continue to diminish and allow the Branch to return to more normality and able to carry out its plans during 2022.

The fundraising plans for 2022 include the launch of an annual fundraising week as well as summer and winter fairs and other events.

in 2021 the Branch ventured into online sales of donated items which is hoped will develop and increase income.

The Trustees and management team are actively working on a new strategy to create a more sustainable longterm future for the Branch including greater animal welfare delivery to the area’s neediest animals and a robust income generation plan.

The Branch is reviewing its retail program and exploring increasing its charity shops and searches of the Branch area to find suitable premises are being explored.

The Branch planned to build a new cattery in the second half of 2021, unfortunately this was delayed due to the Covid situation, but it is intended to start and complete the build by winter of 2022. The new cattery will provide a modern state of the art facility for the cats in the Branch’s care.

The Trustees are in the process of setting up a Trading Company to expand the Branch’s commercial boarding activities to raise more funds for animal welfare and it should be in place during the summer.

The Trustees aim, for the forthcoming year is to continue to provide a high level of care for animals and ensure the sustainability of the Branch whilst increasing income generation and maintaining a tight control over Branch finances. The dedicated staff receive training as required as well as continuing to work with our invaluable team of volunteers.

In December the Branch returned to local Trustee control recruiting nine Trustees of high caliber.

Structure, governance and management

Governing document

The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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The trustees who served during the year and up to the date of signature of the financial statements were: Mr M Tomlinson (Resigned 14 December 2021) Mr P Baxter (Resigned 14 December 2021) Mr D Lott Ms LAmies (Appointed 14 December 2021) Ms G Dorman (Appointed 14 December 2021) Ms N Light (Appointed 14 December 2021) Ms B Davis (Appointed 14 December 2021) Ms S Collier (Appointed 14 December 2021) Ms C Pope (Appointed 14 December 2021) MrA Browning ° (Appointed 14 December 2021) Mr C Lee (Appointed 14 December 2021)

Recruitment and appointment of new trustees Acommittee of Trustees is elected at the Annual General Meeting. Trustees are recruited from existing members, supporters and by advertising on the Society's website and using volunteer recruitment websites

Working names

Within the wider community the RSPCA Solent Branch is also known as The Stubbington Ark.

Organisational structure

The Trustees hold formal Trustee meetings every two months where decisions are taken and minuted.

Day-to-day operation of the Branch is delegated to the Branch Manager who is assisted by the Animal Centre Manager and Business and Income Generation Manager. .

The Branch works with the National Society headquarters staff and other RSPCA Branches in its day-to-day work and regularly liaises with other animal charities and Local Authorities.

Induction and training of new trustees On becoming a Trustee, the Society provides an information pack, and makes a training course available.

Where appropriate, mentoring by an established Trustee is also used for inducting and training new Trustees.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Risk management

The trustees have accessed the major risks to which the charity is exposed, in particular those relating to the specific operational areas of the charity, its investments and its finances. The trustees believe that by monitoring reserve levels, by ensuring that controls exist over key financial systems, and by examining the operational and business risks faced by the charity, they have established effective systems to mitigate those risks. These systems include:

Risk Action
1) Financial Fraud a)Annual independent accounts audit
b) 2 signatures required forcheques
c) Monthly reviews offinancial records
d) Dual authorisation on-line banking
2) Health and Safety a) Documented policies at each site
b)Annual insurance maintained
3) Loss ofTrustees a) Ongoing volunteerprogramme
b) Branch development plan
4) Funds Deficit a)Annual budgets set, reviewed monthly
b) Diversified sources ofincome
c)Ongoingfundraisingactivities

Statement of trustees’ responsibilities The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

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The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for ensuring that they have complied with the duty in section 4 of the 2006 Charities Act with regards to the public benefit statement.

Auditor

In accordance with the company's articles, a resolution proposing that Leonard Gold Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Patrons

Mr F Dinenage MBE Mr F Benali MBE

Disclosure of information to auditor

So far as the trustees are aware there is no relevant audit information of which the charity's auditors are unaware and each trustee has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the charity's auditors are aware of that information. The trustees’ report7M by the Board ofTrustees. Mr D Lott Mr C Lee Trustee Trustee Date: .N- 2 GuyeSUNG oe

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

Disclaimer of opinion

We were engaged to audit the financial statements of The royal society for the prevention of cruelty to animals solent branch (the ‘RSPCA Solent Branch’) for the year ended 31 December 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our qualified opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion section of our report, the financial statements:

Basis for disclaimer of 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 RSPCA Solent Branch 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 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 qualified opinion.

We have not been able to satisfy ourselves as to the completeness of the legacy income within the total income figure. This is because sufficient appropriate audit evidence was not available. In all other aspects we have been able to satisfy ourselves as to the income being recorded correctly.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concem 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 RSPCA Solent Branch’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.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH a

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 contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

Arising from the limitation on our work referred to above: - we have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and

Responsibilltles of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the RSPCA Solent Branch’s ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilitles for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 fs 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.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

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Identifying potential risks related to irregularities

We obtained an understanding of the laws and regulations that are applicable to the charity and determined those which could reasonably be expected:

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH a

Audit approach to risks identified

The further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Council's website at www.frc.org.uk/audltorsresponsibililies. This description forms part of our Report of the auditors.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.fre.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

Use of our report

This report is made solely to the Charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity's trustees 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's members as a body, for our audit work, for this report, or for the opinions we have Leonard Gold Chartered Accountants 23 June 2022

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Chartered Accountants
Statutory Auditor
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24 Landport Terrace Portsmouth Hampshire England PO1 2RG

Leonard Gold Chartered Accountants is eligible for appointment as auditor of the RSPCA Solent Branch by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

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Unrestricted Restricted Total Unrestricted Restricted Total
funds
2021		 funds
2021		 2021 funds
2020		 funds
2020		 2020
Notes £ £ £ £ £ £
Incomefrom:
Donations and legacies
Charitable activities		 2
3		 1,354,513
122,135		 -
-		 1,354,513
422,135		 668,208
113,631		 -
-		 668,208
113,631
Othertrading activities
Investments		 4
5		 319,921
37,347		 70,249
-		 390,170
37,347		 298,330
43,436		 164,596
-		 462,926
43,436
Total Income 1,833,916 70,249 1,904,165 1,123,605 164,596 1,288,201
Expenditure on:
Raisingfunds		 6 3,087 - 3,087 2,107 - 2,107
Charitable activities 7 990,268 787 991,055 903,376 22,846 926,222
Other 11 13,097 - 13,097 - - ~
Total expenditure 1,006,452 787 =©1,007,239 905,483 22,846 928,329
Net income forthe year/
Netmovement infunds		 827,464 69,462 896,926 218,122 141,750 359,872
Fund balances at 1 January
2021		 3,469,041 191,267 3,660,308 3,250,919 49,517 3,300,436
Fund balances at 31
December2021		 4,296,505 260,729 4,557,234 3,469,041 191,267 3,660,308

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

BALANCE SHEET

AS AT 31 DECEMBER 2021

2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 12 1,812,546 1,796,824
Investments 13 - 5,412
1,812,546 1,802,236
Current assets
Stocks 14 11,403 11,159
Debtors 15 980,594 418,306
Cash at bank and in hand 1,790,972 1,475,769
2,782,969 1,905,234
Creditors: amounts falling duewithin
one year 16 (38,281) (47,162)
Net current assets 2,744,688 1,858,072
Total assets less current liabilities 4,557,234 3,660,308
Income funds
Restricted funds 17 260,729 191,267
Unrestricted funds
Designated funds 18 260,823 260,823
General unrestricted funds 4,035,682 3,208,218
4,296,505 3,469,041
4,557,234 3,660,308
Thefinancial statementswereapproved bytheTrusteesonAl A
ede 2oak
MrDLott MrC)
Trustee Trustee

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2021

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||||||| |---|---|---|---|---|---| |a| |2021|2020| |Notes|£|£|£|£| |Cash|flows from|operating|activities| |Cash generated from operations|22|322,047|444,730| |Investing|activities| |Purchase|of tangible fixed|assets|(49,603)|(6,820)| |Proceeds on|disposa!|of|investments|5,412|36,558| |Investment income|received|37,347|43,436| |Net cash|(used|in)/generated|from| |investing|activities|(6,844)|73,174| |Net cash|used|in financing|activities|-|-| |Net increase|in cash|and cash|equivalents|315,203|517,904| |Cash and cash equivalents at beginning|of year|1,475,769|957,865| |Cash and cash|equivalents|at end|of year|4,790,972|4,475,769|

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

aTT a 1 Accounting policies

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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

1.3 Income Donation and collection income is included in the accounts when they are received or when it becomes reasonably certain that it will be received, and the value of the incoming resource can be measured with sufficient reliability. Legacies are recognised on a case by case basis following the granting of probate when the administrator/ executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash, or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable, unless the asset has been fully purchased then the income is deferred. Incoming resources from charitable activities are recognised on the accruals basis and are included net of any VAT that has been charged. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Rents received are measured on an accrual basis. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

a 1Accounting policies (Continued)

1.4 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.

No costs were apportioned during the year.

1.5 Tangible fixed assets Tangible fixed assets are initially measured at cost, assets costing less than £100 are not capitalised. When the asset is received by way of donation it is recorded at its market value on the date of donation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residua! values over their useful lives on the following bases:

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||||||| |---|---|---|---|---|---| |Freehold|and|not|depreciated| |Buildings|straight|line over|100|years| |Plant and|equipment|15%|on|reducing|balance| |Building|under construction|not depreciated| |Motor vehicles|25%|on|reducing|balance|

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Freehold land and property was deemed to be held at cost on date of transition to FRS 102. Half is in relation to Land therefore has an infinite life and not depreciated the remaining amount was deemed to have a useful life of 100 years therefore depreciation was charged to the SOFA on a straight-line basis.

Investments are included at cost less impairment.

1.7 Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Donated stocks is valued at the expected proceeds less the expected cost of sales in accordance with SORP (FRS 102).

1.9 Retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

Ra 1 Accounting policies (Continued)

4.10 Irrecoverable VAT Due to the nature of the Charity's activities not all VAT is recoverable as input tax cannot be attributed directly to taxable or exempt supplies. A quarterly partial exemption calculation is completed for the irrecoverable VAT.

2 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donationsand gifts
Legacies receivable
Governmentgrants
Other		 438,969
4,127,415
62,645
25,484		 110,123
411,018
102,334
44,733
4,354,513 668,208

There are no conditions attached to the grants received in the year and proceeding year.

3 Charitable activities

Animal
Welfare		 Animal
Welfare
2021 2020
£ £
Animaladoptions
Boarding feesand policefees
Vetfees		 22,071
86,960
13,104		 28,201
72,513
12,917
122,135 413,631

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

TTT

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |4|Other trading|activities| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds| |2021|2021|2021|2020|2020|2020| |£|£|£|£|£|£| |Fundraising|events|51,079|70,249|121,328|97,918|164,596|262,514| |Shop income|268,842|-|268,842|200,412|-|200,412| |Other trading|activities|319,921|70,249|390,170|298,330|164,596|462,926|

----- End of picture text -----

5 Investments

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |£|£| |Rental|income|37,075|40,573| |Income from|unlisted|investments|120|2,467| |interest receivable|152|396| |37,347|43,436|

----- End of picture text -----

6 Raising funds

----- Start of picture text -----
|||| |---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2021|2020| |£|£| |Fundraising|and|publicity| |Other fundraising costs|3,087|2,107| |3,087|2,107|

----- End of picture text -----

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

FOR THE YEAR ENDED 31ENDED 3131 DECEMBER 2021 FOR THE YEAR ENDED 31ENDED 3131 DECEMBER 2021 FOR THE YEAR ENDED 31ENDED 3131 DECEMBER 2021
a
7
Charitable activities
Animal
Welfare		 Animal
Welfare
2021 2020
£ £
Staffcosts 570,444 543,892
Depreciation and impairment 20,784 24,478
Veterinary feesand drugs 105,040 118,064
Food 5,424 6,202
Rent, rates, waterand power 127,375 129,304
Insurance 5,078 4,162
Stationery, postage and telephone 7,276 8,645
Motorexpensesand travel 4,902 5,065
Maintenance and repairs 63,131 26,527
Refuse collection 17,403 19,891
Cleaning
Clothing
Miscellaneous
Partial exemption adjustment		 8,219
1,491
4,184
34,804		 8,267
621
7,644
21,440
Stafffundraising costs 862 367
Profit on disposal ofassets (7,836) (36,421)
Bad debts written off 500 -
969,081 888,148
Share ofsupport costs (see note 8) 4,671 4,219
Share ofgovernance costs (see note 8) 17,303 33,855
991,055 926,222
Analysis by fund
Unrestrictedfunds 990,268 903,376
Restricted funds 787 22,846
991,055 926,222

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Support costs

Support costscosts
Support Governance 2021 Support Governance 2020
costs costs costs costs
£ £ £ £ £ £
Animal welfare 4,671 - 4,671 4,219 - 4,219
Auditfees - 7,950 7,950 - 6,980 6,980
Legal and professional - 9,353 9,353 ~ 26,875 26,875
4,671 17,303 21,974 4,219 33,855 38,074
Analysed between
Charitableactivities 4,671 17,303 21,974 4,219 33,855 38,074

Governance costs includes payments to the auditors of £7,950 (2020- £6,980) for audit fees.

9 Trustees

There were no trustees’ remuneration or other benefits for the year ended 31 December 20271 nor for the year ended 31 December 2020.

There were no trustees’ expenses paid for year ended 31 December 2021 nor for the year ended 31 December 2020.

10 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
33 34
Employment costs 2021 2020
£ £
Wagesand salaries 538,495 508,191
Social security costs 22,428 27,051
Otherpension costs 9,521 8,650
570,444 543,892

Defined contribution pension Amount charged to the SOFA as an expense in the year £9,521 (2020 £8,650).

There were no employees whose annual remuneration was more than £60,000.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

a

11. Other
Unrestricted Total
funds
£
2021 2020
Net losson disposal oftangible fixed assets 13,097 -
13,097 -
12 Tangible fixed assets
Freehold landBullding Bullding under PlantandMotorvehicles Total
construction equipment
£ £ £ £ £
Cost
At 1 January 2021 1,748,050 - 373,855 14,060 2,135,965
Additions
Disposals		 -
-		 48,606
-		 997
(98,293)		 -
-		 49,603
(98,293)
At31 December2021 4,748,050 48 606 276,559 44,060 2,087,275
Depreciation and impairment
At 1 January 2021
Depreciation charged in theyear		 43,600
8,706		 -
-		 282,104
41,922		 13,440
156		 339,141
20,784
Eliminated in respectofdisposals - - (85,196) - (85,196)
At 31 December2021 52,306 - 208,827 13,596 274,729
Carrying amount
At 31 December2021		 1,695,744 48,606 67,732 464 1,812,546
At31December2020 1,704,451 - 91,754 620 1,796,824

12 Tangible fixed assets

Under the rules of the society, the title to freehold land owned by the branch is vested in the headquarters of the society.

All fixed assets are used in the direct furtherance of the charity's objectives.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

ee

13 Fixed asset investments
Unlisted
investments
£
Cost orvaluation
At 1 January 2021 5,412
Disposals (5,412)
At 31 December 2021 -
Carrying amount
At 31 December2021 -
At 31 December2020 5,412
14 Stocks
2021 2020
£ £
Finished goods and goods for resale 11,403 11,159
15 Debtors
2021 2020
Amountsfalling duewithin oneyear: £ £
Trade debtors 2,215 5,407
Otherdebtors 966,398 395,862
Prepaymentsandaccrued income 11,981 17,037
980,594 418,306

There were no debtors due after more than one year.

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THE ROYALSOCIETYFORTHE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
NOTESTO THE FINANCIALSTATEMENTS (CONTINUED)
FOR THE YEARENDED 31 DECEMBER 2021
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16
Creditors: amounts falling due within one year
2021 2020
£ £
Othertaxation and social security 8,749 7,741
Trade creditors 19,091 11,573
Accruals and deferred income 10,441 27,848
38,281 47,162

There were no creditors due after more than one year.

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement Movement in funds Movement in funds
in funds
Incoming
resources!		 Balance at
January 2021		 Incoming
resources		 Resources
expended		 Balance at
31 December
2021
£ £ £ £ £
Accumulated shelter fund - 11,820 - - 11,820
Pond fund - 13,137 - (64) 13,073
Casedogfund
F blockfund		 -
-		 3,778
8,793		 -
-		 -
(723)		 3,778
8,070
Catteryfund - 153,739 70,249 - 223,988
- 191,267 70,249 (787) 260,729

Pond Fund

Arestricted fund was created as a result of a donation to be used for the creation and landscaping of a new pond at the animal shelter. This work commenced in the year ended 31 December 2012.

Case Dog, A Block, Dog and B Block funds These funds were created by companies or individuals sponsoring a redevelopment of an area of The Ark.

Maintenance Fund

The fund has been created for general maintenance needed at the Stubbington Ark.

Cattery Fund A Cattery Fund has been created to fund the removal of the condemned existing cattery and the building of a new replacement cattery. The fund consists of two elements; restricted fund and designated fund. The restricted fund is funding raised specifically for the Cattery and restricted to that use only. The designated funds are funds transferred from the Charity's General Fund and designated to fund any shortfall in the funding of the cattery where the restricted fund is insufficient. Any monies not used from the designated fund for the cattery will be returned to the General Fund for all and any use of the Charity.

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

a

18 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement
in funds
1 Balanceat
January2020		 Incoming
resources		 Transfers Balance at
1 January 2021		 Incoming
resources		 Balance at
31 December
2021
£ £ £ £ £ £
Maintenance fund 400,000 - - 100,000 - 400,000
Catteryfund - 60,823 400,000 160,823 - 160,823
400,000 60,823 100,000 260,823 - 260,823
19 Analysis ofnet assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fund balances at 31
December 2021 are
represented by:
Tangible assets 1,812,546 - 1,812,546 1,796,824 - 1,796,824
Investments - - - 5,412 - 5,412
Current assets/
(liabilities) 2,483,959 260,729 2,744,688 1,666,805 491,267 1,858,072
4,296,505 260,729 4,557,234 3,469,041 191,267 3,660,308
20 Operating lease commitments
2021 2020
£ £
Within one year 54,167 56,682
Between twoand fiveyears
In overfiveyears		 175,000
83,854		 185,417
127,604
313,021 369,703

21 ~+Related party transactions

There were no disclosable related party transactions during the year (2020 - none).

an

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SOLENT BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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||||||||| |---|---|---|---|---|---|---|---| |22|Cash|generated|from|operations|2021|2020| |£|£| |Surplus|for the year|896,926|359,872| |Adjustments|for.| |Investment income|recognised|in|statement|of financial|activities|(37,347)|(43,436)| |Loss|on|disposal|of tangible|fixed|assets|13,097|-| |Depreciation|and|impairment of tangible|fixed|assets|20,784|24,478| |Movements|in|working|capital:| |(Increase)|in|stocks|(244)|(4,492)| |(Increase)/decrease|in|debtors|(562,288)|97,014| |(Decrease)/increase|in|creditors|(8,881)|11,294| |Cash|generated|from|operations|322,047|444,730| |23|=~Analysis|of changes|in|net funds| |The|RSPCA Solent|Branch|had|no|debt during|the|year.|

----- End of picture text -----

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