|
Page |
Referenceandadministrativedetailsofthecharity,itsTrusteesandadvisers |
1 |
Trustees'report |
2-5 |
Independentexaminer'sreport |
6 |
Statementoffinancialactivities |
7 |
Balancesheet |
8 |
Notestothefinancialstatements |
9-24 |
Charityregistered |
|
number |
205097 |
Principaloffice |
AlleyneLodge |
|
KnappRoad |
|
Cheltenham |
|
Gloucestershire |
|
GL503QH |
Branchadministrator |
MrsP Spencer |
IndependentExaminer |
CroweU.K.LLP |
|
FourthFloor |
|
StJamesHouse |
|
StJamesSquare |
|
Cheltenham |
|
GL503PR |
Bankers |
CAFBankLimited |
|
25KingsHillAvenue |
|
WestMailing |
|
Kent |
|
ME194JQ |
13 December 2021
ROY AL SOCIETY FOR THE PREVENTION OF CRUEL TY TO ANIMALS CHELTENHAM & EAST GLOUCESTERSHIRE BRANCH
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Cheltenham & East Gloucestershire Branch ('the charity')
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020.
This report is made solely to the charity's trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner's work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity, the charity's members as a body and the charity's trustees as a body for my independent examiner's work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out Under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no 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 charity as required by section 130 of the 2011 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.
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.
Signed: Dated: 1 7 December 2021
Crowe U.K. LLP Fourth Floor St James House St James Square Cheltenham GL50 3PR
Page6
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
funds |
funds |
funds |
funds |
|
|
2020 |
2020 |
2020 |
2019 |
|
Note |
£ |
£ |
£ |
£ |
Incomefrom: |
|
|
|
|
|
Donationsandlegacies |
4 |
66,642 |
- |
66,642 |
63,002 |
Charitableactivities |
5 |
4,241 |
- |
4,241 |
2,059 |
Investments |
6 |
23,620 |
- |
23,620 |
28,289 |
TotalIncome |
|
94,503 |
- |
94,503 |
93,350 |
Expenditureon: |
|
|
|
|
|
Raisingfunds |
7 |
3,516 |
- |
3,516 |
7,359 |
Charitableactivities |
9 |
79,545 |
- |
79,545 |
52,995 |
Totalexpenditure |
|
83,061 |
- |
83,061 |
60,354 |
Net([osses)/gainsoninvestments |
|
(6,976) |
- |
(6,976) |
22,610 |
NetIncome |
|
4,466 |
- |
4,466 |
55,606 |
Transfersbetweenfunds |
20 |
16,553 |
(16,553) |
- |
- |
NetmovementInfunds |
|
21,019 |
(16,553) |
4,466 |
55,606 |
Reconciliationoffunds: |
|
|
|
|
|
Totalfundsbroughtforward |
|
784,209 |
18,700 |
802,909 |
747,303 |
Netmovementinfunds |
|
21,019 |
(16,553) |
4,466 |
55,606 |
Totalfundscarriedforward |
|
805,228 |
2,147 |
807,375 |
802,909 |
ROY AL SOCIETY FOR THE PREVENTION OF CRUEL TY TO ANIMALS CHELTENHAM & EAST GLOUCESTERSHIRE BRANCH
BALANCE SHEET AS AT 31 DECEMBER 2020
|
|
|
2020 |
|
2019 |
|
Note |
|
£ |
|
£ |
| Fixed assets |
|
|
|
|
|
| Tangible assets |
14 |
|
113,490 |
|
99,499 |
| Investments |
16 |
|
135,074 |
|
156,826 |
| Investment property |
15 |
|
300,000 |
|
285,224 |
|
|
|
548,564 |
|
541,549 |
| Curent assets |
|
|
|
|
|
| Debtors |
17 |
28,222 |
|
39,485 |
|
| Cash at bank and in hand |
|
238,802 |
|
231,078 |
|
|
|
267,024 |
|
270,563 |
|
| Creditors: amounts falling due within one |
|
|
|
|
|
| year |
18 |
(8,213) |
|
(,203) |
|
| Net curent asset |
|
|
258,811 |
|
261,360 |
| Total net assets |
|
|
807,375 |
|
802,909 |
| Charit funds |
|
|
|
|
|
| Restricted fnds |
20 |
|
2,147 |
|
18,700 |
| Unrestrced fnds |
20 |
|
805,228 |
|
784,209 |
| Total funds |
|
|
807,375 |
|
802,909 |
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
Mrs L Kirkham Chairman Date: 13 December 2021
The notes on pages 9 to 24 form part of these financial statements.
Pages
|
Unrestricted |
Total |
Total |
|
funds |
funds |
funds |
|
2020 |
2020 |
2019 |
|
£ |
£ |
£ |
Re-HomingIncome |
3,510 |
3,510 |
1,890 |
Subscriptions& OtherIncome |
731 |
731 |
169 |
|
4,241 |
4,241 |
2,059 |
Total2019 |
2,059 |
2,059 |
|
|
Unrestricted |
Total |
Total |
|
funds |
funds |
funds |
|
2020 |
2020 |
2019 |
|
£ |
£ |
£ |
RentalIncome |
16,347 |
16,347 |
18,130 |
Dividends |
5,057 |
5,057 |
8,057 |
Interest |
2,216 |
2,216 |
2,102 |
|
23,620 |
23,620 |
28,289 |
Total2019 |
28,289 |
28,289 |
|
|
Unrestricted |
Total |
Total |
|
funds |
funds |
funds |
|
2020 |
2020 |
2019 |
|
£ |
£ |
£ |
Rentalproperty- lightandheat |
489 |
489 |
143 |
Rentalproperty- legalandprofessionalfees |
2,987 |
2,987 |
2,365 |
Rentalproperty- repairsandmaintenance |
40 |
40 |
4,851 |
|
3,516 |
3,516 |
7,359 |
Total2019 |
7,359 |
7,359 |
|
|
Contributionto |
Total |
Total |
|
Institutions |
funds |
hjnds |
|
2020 |
2020 |
2019 |
|
£ |
£ |
£ |
ContributiontoInstitutions |
22.050 |
22,050 |
|
Unrestricted |
Total |
Total |
funds |
funds |
funds |
2020 |
2020 |
2019 |
£ |
£ |
£ |
79,545 |
79,545 |
52,995 |
52,995 |
52,995 |
|
|
Activities |
|
|
|
|
undertaken |
Contributionto |
Total |
Total |
|
directly |
headoffice |
funds |
funds |
|
2020 |
2020 |
2020 |
2019 |
|
£ |
£ |
£ |
£ |
Directcosts |
57,495 |
22,050 |
79,545 |
52,995 |
Analysisofdirectcosts |
|
|
|
|
|
|
|
Total |
Total |
|
|
|
funds |
funds |
|
|
|
2020 |
2019 |
|
|
|
£ |
£ |
Staffcosts |
|
|
14,167 |
14,000 |
Depreciation |
|
|
2,561 |
2,019 |
Veterinary& medicines |
|
|
11,636 |
11,325 |
Rates&
water |
|
|
1,910 |
1,089 |
Light& heat |
|
|
423 |
892 |
Repairs& maintenance |
|
|
192 |
154 |
Insurance |
|
|
1,198 |
1,495 |
Cleaning |
|
|
2 |
2 |
Vanexpenses |
|
|
212 |
738 |
Telephone |
|
|
1,403 |
1,428 |
Printing& stationery |
|
|
322 |
709 |
Re-homingexpenses |
|
|
14,987 |
11,556 |
Bankcharges |
|
|
65 |
60 |
Governancecosts |
|
|
5,628 |
6,384 |
IrrecoverableVAT |
|
|
2,727 |
1,061 |
Miscellaneousexpenses |
|
|
62 |
50 |
Travel |
|
|
|
33 |
|
|
|
57,495 |
52,995 |
|
2020 |
2019 |
|
£ |
£ |
IndependentExamination |
900 |
900 |
Bookkeepingcosts |
4,728 |
5,484 |
|
5,628 |
6,384 |
Independentexaminer'sremuneration |
|
|
|
2020 |
2019 |
|
£ |
£ |
Feespayabletothecharity'sindependentexaminerfortheIndependent |
|
|
examinationofthecharity'sannualaccounts |
750 |
750 |
Feespayabletothecharity'sIndependentexaminerinrespectof: |
|
|
Preparationoffinancialstatements |
750 |
125 |
|
2020 |
2019 |
|
£ |
£ |
Wagesandsalaries |
13,670 |
13,681 |
Contributiontodefinedcontributionpensionschemes |
497 |
319 |
|
14,167 |
14,000 |
|
2020 |
2019 |
|
No. |
No. |
Administrativestaff |
1 |
1 |
|
Freehold |
Motor |
Office |
|
|
property |
vehicles |
equipment |
Total |
|
£ |
£ |
£ |
£ |
Costorvaluation |
|
|
|
|
AtUanuary2020 |
106,195 |
3,525 |
3,263 |
112,983 |
Additions |
- |
16,552 |
• |
16,552 |
At31December2020 |
106,195 |
20,077 |
3,263 |
129,535 |
Depreciation |
|
|
|
|
AtUanuary2020 |
8,495 |
3,514 |
1,475 |
13,484 |
Chargefortheyear |
2,290 |
3 |
268 |
2,561 |
At31December2020 |
10,785 |
3,517 |
1,743 |
16,045 |
Netbookvalue |
|
|
|
|
At31December2020 |
95,410 |
16,560 |
1,520 |
113,490 |
At31December2019 |
97,700 |
11 |
1,788 |
99,499 |
|
|
Freehold |
|
|
Investment |
|
|
property |
|
|
£ |
Valuation |
|
|
At1 January2020 |
|
285,224 |
Surplusonrevaluation |
|
14,776 |
At31December2020 |
|
300,000 |
Theinvestmentpropertyislocatedat163BathRoad,Cheltenham.A formalvaluation |
|
hasnotbeen |
carriedout,insteadthepropertyhasbeenrevaluedbasedona percentageaverageof |
|
propertyvalue |
increasesInthelocalarea. |
|
|
FixedassetInvestments |
|
|
|
|
Listed |
|
|
Investments |
|
|
£ |
Costorvaluation |
|
|
At1 January2020 |
|
156,826 |
Revaluations |
|
(21.752) |
At31December2020 |
|
|
|
|
135,074 |
Debtors |
|
|
|
2020 |
2019 |
|
£ |
£ |
Otherdebtors |
2,053 |
13.462 |
PrepaymentsandaccruedIncome |
26,169 |
26,023 |
|
28,222 |
39,485 |
|
2020 |
2019 |
|
£ |
£ |
Tradecreditors |
2,397 |
785 |
Othertaxationandsocialsecurity |
- |
232 |
Othercreditors |
- |
2,001 |
Accrualsanddeferredincome |
5,816 |
6,185 |
|
8,213 |
9,203 |
Financialinstruments |
|
|
|
2020 |
2019 |
|
£ |
£ |
Financialassets |
|
|
Financialassetsmeasuredatfairvaluethroughincomeandexpenditure |
135,074 |
156,826 |
|
|
|
|
|
|
|
Balanceat |
|
|
Balanceat1 |
|
|
|
|
31 |
|
|
January |
|
|
Transfers |
Gains/ |
December |
|
|
2020 |
Income |
Expenditure |
In/out |
(Losses) |
2020 |
|
|
£ |
£ |
£ |
£ |
£ |
£ |
Unrestricted |
|
|
|
|
|
|
|
funds |
|
|
|
|
|
|
|
Designated |
|
|
|
|
|
|
|
funds |
|
|
|
|
|
|
|
Designated |
|
|
|
|
|
|
|
Fund- setup |
|
|
|
|
|
|
|
costsofcharity |
|
|
|
|
|
|
|
shop |
|
100,000 |
|
|
|
|
100,000 |
Designated |
|
|
|
|
|
|
|
Funds- New |
|
|
|
|
|
|
|
premises |
|
|
|
|
300,000 |
|
300,000 |
|
|
100,000 |
|
|
300,000 |
|
400,000 |
Generalfunds |
|
|
|
|
|
|
|
GeneralFunds |
• |
|
|
|
|
|
|
allfunds |
|
684,209 |
94,503 |
(83,061) |
(283,447) |
(6,976) |
405,228 |
Total |
|
|
|
|
|
|
|
Unrestricted |
|
|
|
|
|
|
|
funds |
|
784,209 |
94,503 |
(83,061) |
16,553 |
(6,976) |
805,228 |
Restricted |
|
|
|
|
|
|
|
funds |
|
|
|
|
|
|
|
LE Andrews |
|
|
|
|
|
|
|
CharitableTrust: |
|
|
|
|
|
|
|
Newvan |
|
18,700 |
|
|
(16,553) |
|
2,147 |
Totaloffunds |
|
802,909 |
94,503 |
(83,061) |
|
(6,976) |
807,375 |
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
funds |
|
|
2020 |
2020 |
2020 |
|
|
£ |
£ |
£ |
|
Tangiblefixedassets |
113,490 |
|
113,490 |
|
Fixedassetinvestments |
135,074 |
|
135,074 |
|
Investmentproperty |
300,000 |
|
300,000 |
|
Currentassets |
264,877 |
2,147 |
267,024 |
|
Creditorsduewithinoneyear |
(8,213) |
|
(8,213) |
|
Total |
805,228 |
2,147 |
807,375 |
|
Analysisofnetassetsbetweenfunds- priorperiod |
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
funds |
|
|
2019 |
2019 |
2019 |
|
|
£ |
£ |
£ |
|
Tangiblefixedassets |
99,499 |
|
99,499 |
|
Fixedassetinvestments |
156,826 |
|
156,826 |
|
Investmentproperty |
285,224 |
|
285,224 |
|
Currentassets |
251,863 |
18,700 |
270,563 |
|
Creditorsduewithinoneyear |
(9,203) |
|
(9,203} |
|
Total |
784,209 |
18,700 |
802,909 |
22. |
Capitalcommitments |
|
|
|
|
|
|
2020 |
2019 |
|
|
|
£ |
£ |
|
Contractedforbutnotprovidedinthesefinancialstatements |
|
|
|
|
Acquisitionoftangiblefixedassets |
|
|
18,700 |
|
2020 |
2019 |
|
£ |
£ |
Notlaterthan1 year |
30,000 |
30,000 |
Laterthan1 yearandnotlaterthan5 years |
70,500 |
84,000 |
|
100,500 |
114,000 |