OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

Charity number: 205098

RSPCA CAMBRIDGE & DISTRICT BRANCH

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

RSPCA CAMBRIDGE & DISTRICT BRANCH

CONTENTS

Page
Reference and administrative details of the Charity, its trustees and advisers 1
Trustees’ Report 2 - 12
Independent examiner's report 13
Statement of financial activities 14
Balance sheet 15
Notes to the financial statements 16 - 29

RSPCA CAMBRIDGE & DISTRICT BRANCH

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees Dr S O'Hanlon,Chair
Mrs J Barber,HomingCo-ordinator
Dr R Rodd,HonoraryTreasurer
Mrs V Sparks
Mrs H Stearn
Ms Dawn Kelly
Ms Caitlin Andrews
Ms RosemaryMitchell
Mr Andrew Gamlin(co-opted 14 December 2020)
Charity registered
number

Principal office




Independent Examiner







Bankers




Solicitors




Website
 205098
1 Pool Way
Whitehall Road
Cambridge
CB5 8NT
Mrs J Coplowe FCA
Peters Elworthy & Moore
Chartered Accountants
Salisbury House
Station Road
Cambridge
CB1 2LA
National Westminster Bank plc
23 Market Street
Cambridge
CB2 3PU
Thomson Webb & Corfield
16 Union Road
Cambridge
CB2 1HE
http://www.rspca-cambridge.org.uk

Page 1

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

The Trustees present their report and the financial statements of RSPCA Cambridge & District Branch for the year ended 31 December 2020. The Trustees confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (second edition of the Charities SORP October 2019, effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objects and public benefit statement : O

  1. The RSPCA Cambridge and District 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 the areas of the southern parts of Cambridgeshire and parts of Hertfordshire and Suffolk.

  2. The objects 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 the area of the Branch, in accordance with the policies of the Society. In the particular case of the facilities of our animal clinic we permit use by pet owners who satisfy the financial eligibility criteria but live slightly outside our branch area since this can be done without detriment to pet owners living within the Branch area.

  3. The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act to have due regard to public benefit guidance published by the Commission.

Advancement of animal welfare

  1. Under the Charities Act the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst 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 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 ( in italics ). All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

Charitable activities pursued for the public benefit

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

  2. We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through our animal veterinary clinic in Cambridge and payments for treatment at private veterinary practices (when injured stray animals need emergency help outside our normal clinic hours). This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment .

  3. We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this through our animal veterinary clinic in Cambridge. This work helps to control dog and cat

Page 2

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership .

  1. Animals in our care receive veterinary treatment, vaccination, neutering, micro-chipping and are assessed for rehoming . This work helps to control the incidence and spread of disease and suffering.

  2. 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 service, 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. It would not be in the best interests of animals, and therefore would fall outside our objects, to rehome to those who could not afford them.

  3. We take in, free of charge, lost animals and take 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 for example, road traffic accidents .

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

  5. We offer free animal care advice by distributing information and guidance in the form of leaflets at public events and for members of the public visiting our shops. The public benefits through the promotion of responsible pet ownership.

  6. Within the terms of our governing document, we support the National Society and other RSPCA branches through the networking of animals to re-home and by carrying out home visits on behalf of other branches and by collaborating at events and meetings such as the Local Animal Welfare Group and Regional Board.

  7. We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, reception duties at our clinic, helping at our shops and fundraising . This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding . It also helps to produce a nucleus of people in the local community who possess skills and knowledge about animal welfare.

Policies and Objectives

The objects of the charity are to prevent cruelty and to promote kindness to animals by all lawful means within its prescribed regional area of activity. This covers SE Cambridgeshire and portions of Suffolk and Hertfordshire, from Littleport in the North to Royston in the South and from Gamlingay in the West to Newmarket in the East (including all the area between). The major activities of the charity to promote these objects are:

Minimum Animal Welfare Standards

The RSPCA branches have agreed minimum standards of service which all should strive to meet. These are:

Animals accepted into branch care

  1. Branches should be able to provide advice or assistance to animals of all species, even if only by referral to specialist

Page 3

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

organisations.

  1. Animals taken in by the inspectorate, and in need of accommodation, should be seen as having first call on the branch's animal welfare resources. The branch with this responsibility for the animal is the one in whose area the animal is found.

  2. Branches should aim to accept all companion animals offered to them for adoption, although this may not be achievable in the short term.

Rehoming

  1. All dogs and cats should be micro-chipped before rehoming in line with current Society policy.[1]

  2. Where an animal is offered for adoption and a pre-home visit is required in accordance with the rules, the potential adopter should initially be contacted within 48 hours and the visit itself should be conducted within a week. This protocol is amended in accordance with government COVID advice

  3. All animals for rehoming should be neutered, in line with current Society policy, (except where there are over-riding veterinary reasons for not doing so). In the case of animals that are too young to be neutered at the time of adoption, a neutering voucher should be issued and the branch should attempt to ensure that it is used.

Welfare Neutering

  1. All branches should establish a welfare neutering policy and budget.

  2. Support with welfare neutering of their animals should be offered at least to people on the following benefits: income support, working tax credit, housing benefit.

  3. Owners who fit the eligibility criteria should be offered a minimum contribution toward the cost of neutering their animals (suggested to be at least £10 or 10% of their bill)

Assistance with Veterinary Treatment

  1. All branches should establish an appropriate veterinary assistance policy and budget.

  2. As with welfare neutering, help should be offered at least to people on income support, family credit or housing benefit.

  3. All people asking the RSPCA for assistance and meeting the eligibility criteria should be offered at least a contribution sufficient to ensure that their animal is seen by a veterinary surgeon (i.e. at least the cost of the consultation fee).

At present the Cambridge branch is largely achieving all these targets.

Achievements and performance

Work done by the branch in 2020 (2019 numbers shown in brackets)

2020 was an exceptionally challenging year due to the effects of the COVID pandemic which meant that our clinic had to be completely closed for nearly three months with emergency-only cover being provided at the Queens Veterinary School Hospital where higher levels of infection control were possible.

We are extremely grateful to all our clinic volunteers and to the staff of the QVSH for their dedicated work to make it possible to continue providing veterinary services to local animals. In particular we would like to mention Emma Kelly, Rosemary Mitchell, Trish Reeve, Marion Sievwright and Vicki Sparks (clinic volunteers) who continued to provide reception services at the clinic in spite of the potential risks and Lisa Jolley (clinic head nurse) who project-managed the adjustments needed to make it possible to restart clinics at the Pool Way site while keeping infection risk as low as possible.

1 Where young kittens are rehomed the Cambridge branch has been advised by the vets who attend our animals in kennels that it is preferable to supply a combined voucher for neutering and chipping so that the microchip can be implanted under a general anaesthetic at the same time as the neutering operation. This means a greater degree of certainty that the chip can be implanted in the muscle, rather than beneath the skin, and will not subsequently work out and be lost.

Page 4

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

Rehoming was also disrupted by the need to minimise contact between adopters, foster carers and home-visitors and the rehoming team had to pivot to virtual home visits (essentially asking the adopter to use technology to allow the homing team to view the location where the animal would live). Conditions during the year were unusual because very large numbers of people appear to have decided to acquire companion animals during lockdown, either to alleviate loneliness or because it became possible when they were spending large amounts of time at home. Possibly for this reason our numbers of animals rehomed actually increased slightly in comparison to 2019.

Dogs
Cats		 Misc total
Clinic Treatments 1,603 [2,076]
609 [771]
35 [68]
2,247 [2,966]
Animal neutering 30 [88]
36 [48]
0 [8]
66 [144]
Rehomed 4 [6]
30 [26]
10 [5]
44 [37]

Animal Clinic

Demand remains high and managing an appointment-only system to minimise contact between people using the clinic has been very stressful at times. It is likely that the appointment system will continue for the foreseeable future as it has some advantages (particularly in making visits less stressful for animals because time in the waiting room is minimised and dogs and cats no longer need to be in close proximity).

Programme Related Investments

Branch trustees have powers to invest funds and to maintain income reserves.

The Statement of Financial Activities for the year is set in the financial statements which accompany this report. A verbal summary of the results and the work of the charity is set out below:

Fundraising Activities/Income Generation

The charity’s income was £277,551 (£264,231 in 2019). £139,773 was income from the three charity shops ( £182,712 in 2019). This represents a huge amount of effort on the part of our volunteers and staff.

Second-hand goods for sale in the shops were entirely sourced from over-the counter donations from members of the public or items collected from members of the public who contacted us to offer donations for collection so there was no requirement for us to employ a professional paid collector to solicit goods from people’s homes.

Trading activities were disrupted due to the shops having to close entirely for the period of national lockdown but the available government business support grants meant that they did not become a drain on branch funds. We are very grateful for the hard work of the staff and volunteers during an extremely stressful year with particular mention of Mike Hewitt, our Retail Area Manager who project-managed the necessary adjustments needed to enable them to re-open safely, Stephen Roberts for checking on conditions at the Bookshop while it had to be closed and Jenny Hoyos for all the plants which she donated to be sold at the shops. We are grateful to all our staff and volunteers for their cheerful willingness to continue working in the uncomfortable conditions required to maintain safety standards.

At the end of 2020 the trustees had to make the difficult decision not to renew the lease of the Newmarket shop, which had been barely breaking even for several years and which was therefore too much of a risk to take on at the same rent for another ten years. We are actively searching for a replacement shop, possibly in Ely.

Donors of items to be sold in the shops are requested to fill in a “gift aid” form if they are UK tax payers. They are then allocated a unique number and bar code, which is attached to each donated item and scanned in at the till when the item is sold. The special software system records the amount generated by each donation of goods and enables the branch to reclaim tax in the same way that would be done if the donor had made a straightforward gift of cash.

The system may appear complicated but is now reliably generating a significant amount of funds which we would not otherwise have.

Page 5

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

Expenditure and charitable activities

The committee continued its policy of restricting intake mainly to animals referred by the Inspectors and sick and injured strays referred by the National Control Centre, with very occasional intake of unwanted animals (mainly small dogs) in order to ensure that we always have some dogs available for adoption. Experience has shown that if we entirely restrict intake of dogs to Inspectors’ referrals this means that there may be long periods of time when we have no dogs to offer to the public and that this means that we then become viewed as a cat-only centre which impacts on our ability to rehome dogs when this is required.

Veterinary treatment costs at £53,330 (2019 £52,233) continue to be a large part of our expenditure. As our financial position has become more stable we have been able to afford to take in more injured strays needing extensive treatment.

We have not made any changes to the fees charged by the clinic except for passing on the increased amounts which the University Veterinary School charge for spay/neuter operations as we feel that any further increase would risk discouraging owners from seeking prompt treatment for their pets.

RSPCA Cambridge Charity Clinic Overview

This is a broad-brush summary to give an overview of the way the clinic’s finances work.

RSPCA Clinic

Provides around 3,200 treatments p.a.

Monthly costs:

Fixed costs: approximately £2,600 (flat rate fee to Vet School + rates, heating etc.) Variable costs: Vaccinations, chipping, spay/neuter - owner pays in advance, completely covering our costs. We pass on the money paid to the Vet School.

Owners pay the Vet School direct for the cost of other treatments, so this only impacts on the branch if the owner cannot afford this and asks us for additional help. The Vet School’s charges to clients are roughly 1⁄3-1/2 the cost of the same treatment at a private vet.

Monthly Income from clinic fees (other than vaccinations etc.)

Usually around £2,200

The branch is currently subsidising the basic functioning of the clinic by approximately £1,000 per month and we have not yet achieved our goal of nil subsidy of basic clinic activities. Analysis of clinic attendance suggests that the consultation fees charged to owners are now at a level which is discouraging some of them from using the clinic and therefore any further increase would be likely to increase, rather than reduce the need for subsidy from branch funds.

Emergency out of hours cover

The Vet School will see registered animals outside normal clinic hours in an emergency. Registration is achieved and maintained by the animal being seen at the RSPCA clinic during the previous 24 months. The owner is charged a consultation fee of £47. This fee is paid to the School, not the RSPCA.

Most other branch clinics rely on clients using the out of hours service of the vet who serves the clinic and pay the full amount. So, although this activity doesn’t appear on the “balance sheet” of the branch, it is worth a considerable amount in terms of provision of animal welfare. We estimate that around 100 animals currently benefit from the service each year.

It is in the interest of animal welfare to encourage more people to register their animals so that emergencies can be seen at minimal cost, rather than our volunteers being in the position of having to refuse to cover a £100 out of hours consult at a private vet when they know an animal is suffering.

Page 6

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

We are the only source of veterinary treatment financial help in most of our Branch area outside office hours although Wood Green Animal Shelters provide some financial support via private vets during their working hours.

It is the responsibility of the branch to provide an emergency contact number to receive emergency calls from clients and filter them so that the School does not receive calls which are not relevant to them. This is achieved by a mobile phone rota, the branch number being forwarded to volunteers on the rota.

What happens when owners can’t afford the Vet School’s charges?

At one time the Vet School used to set up payment plans for owners who couldn’t pay the full amount on the spot. They no longer do this (because people did not pay!) and currently insist that most operations are paid for in full in advance (used to be on collection of the animal) which gives clients very little time to try to borrow from family etc. They’ve also recently increased the charges for operations. Charges are still around a third of the cost at private vets, but private vets’ charges have increased significantly above the rate of inflation.

For a period of a year after the Vet School originally stopped running payment plans, the branch attempted to run a scheme whereby we would pay the School and the owner would pay us back. This was financially impossible because many owners didn’t pay, or paid very slowly, and because our clients genuinely are poor, so nearly everyone asked to come on the scheme, including those who could have raised the money up front with some effort.

Our animal boarding costs were £9,270 (£14,923 in 2019). The branch has a great need for extra volunteers to do prehoming visits to ensure a compatible match between animal and adopter. If you think you might be interested in this, please contact Janine Barber on 01638 508 316 or email rehoming@rspcacambridge.org.uk

Management of Risk

As required by its responsibilities under the Statement of Recommended Practice 2015, the committee has examined and discussed potential risks to the finances and effective working of the branch and has arranged for systems to be put in place to minimize these risks. One significant financial risk incurred by the branch relates to the handling of property-related transactions where there is a need to balance the need for proper professional advice against the cost of legal and survey fees. Where these transactions are instigated by the branch the necessary steps are always reported and discussed by the committee. Care is taken that the relevant statutory authorities were contacted for advice relating to health and safety regulations and inspections; building control; fire certificates etc. for all buildings owned or leased by the branch. The branch has signed up to the fair disciplinary procedure system operated by the national society and ensures that all volunteers and employees are treated fairly and equally. Paid employment is advertised openly and subject to fair competition. The branch has agreed Equalities, Health and Safety, Volunteers and Fire Safety Policies.

Safety issues have been discussed by the committee and it has been agreed that the risk of significant injury as a result of branch activities is generally low. Where areas of risk have been identified the branch committee has taken steps to minimize potential hazard.

Copies of the branch policies and Employers and Public Liability Insurance certificates may be obtained on request to the branch treasurer.

The committee has discussed its responsibilities under the Disability Discrimination Act and staff and volunteers have been informed of their responsibilities under the Act. Ramps and doorbells have been fitted outside our shops where appropriate to improve wheelchair access, and the animal clinic has wheelchair access and a disabled toilet for clinic customers.

The trustees are also required to comply with the Branch Rules as determined by the Governing Council of the National RSPCA, which is composed of:

Page 7

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

Financial Review

Reserves Policy

Owing to the nature of our activities and supporter base, branch income is composed of a fairly regular component from our charity shops and clinic fees and an unpredictable legacy component. This means that we receive occasional very large amounts which need to be used gradually to support the regular income rather than being spent during the year in which we receive them. We aim to keep our free reserves at around 3 months operating costs (reported by NCVO to be the median level of reserves for larger charities).

Involvement of volunteers and employees and employment of the disabled and minorities The crucial role of volunteers in the work of the branch

Volunteer help for the branch
Telephone (on an“on-call”basis) 17,520
Fostering animals before rehoming: 5,000
Administration and record-keeping: 1,050
Almoning at the clinic: 800
Visiting potential animal adopters: 400
Charity shops and other fundraising 8,000
Committee meetings: 250
Supervising viewing of animals for rehoming 200
liaison meetings with other branches 50
Animal collection (e.g. transport to the kennels): 50
Trapping feral cats for neutering: 5
Talks to local groups (Scouts etc.) 5
TOTAL 33,330

If the work of the volunteers was paid for at no more than the minimum wage it would cost the charity over £250,000!

Volunteers are invited to consider joining the Society and standing for election to the branch committee so that their views can be fully represented[2.]

Although our ways of volunteering changed during this unusual year, the amount of volunteer time donated to the branch did not in fact change very much because "in-person" activities were largely replaced by virtual ones, such as meetings via video-conference, fundraising using eBay and an online pet show. Although our clinic was entirely closed for 3 months with emergencies only being seen at the Queens Veterinary School Hospital, our clinic volunteers subsequently put in longer hours to accommodate the new appointments-only pattern of working with the reception desk being staffed from 9-12.30 instead of from 9-10.30. Shop volunteers helped in new ways by visiting the shops to check safety and to bring inside any donations which had been abandoned outside the buildings. We are hugely grateful to everyone who cheerfully put up with their regular volunteering routine being changed at short notice

The charity has adopted policies on significant items of personnel management, including:

2 Anyone wishing to stand for election must be an adult member of the RSPCA of at least three months' duration at the time of the branch AGM.

Page 8

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

Details of these policies can be obtained by writing to the committee c/o the RSPCA Animal Clinic, 1, Pool Way, Whitehill Road, Cambridge CB5 8NT.

It will not be a surprise that all three shops were loss-making in 2020 due to the initial closure of non-essential retail from 26th March until 15th June and from 5th November until 2nd December. To safeguard the welfare of our staff and volunteers we chose to close our three shops slightly early (22nd March instead of 26th) to align with the date when Cambridge University staff were told to work from home.

We claimed all the relevant business support grants and furloughed those shop staff who were unable to work, keeping Mike, our Retail Area Manager on flexible furlough with 1 day per week working once that became a possible option. This meant that Mike was able to oversee the necessary health and safety measures to restart the shops once this was permitted and also set up an eBay online sales shop for the branch to ensure some continuing income. In the event, the available business support grants meant that the shop rents and staff salaries were covered so that our retail operations were not a net drain on branch funds and no charitable donations had to be used to support the retail arm.

We were initially very concerned about the risk that customers might never return even after restrictions had been lifted but this proved unfounded and the shops trading activities continued to be healthy during the periods where this was allowed.

Our animal clinic is classified as an essential service so was permitted to open again once modifications had been put in place to ensure potential infection risk could be controlled.

Plans for the Future

The committee remain very distressed that it is not possible to raise sufficient funds to make emergency treatment available for all sick or injured animals. Pet owners must be in no doubt that they are ultimately responsible for the welfare of any animals they own and that, unfortunately, vets may be unable to offer any treatment other than euthanasia if no-one is able to provide funding.

With a view to increasing our income so that we can continue to treat seriously injured animals, the committee have been attempting to recruit additional trustees with relevant skills. We would be very grateful if any branch members would consider joining the committee in order to help run a fundraising group.

If you can help please email info@rspcacambridge.org.uk

Structure, Governance and Management

a. Constitution

The RSPCA Cambridge & District 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 an area which covers SE Cambridgeshire and portions of Suffolk and Hertfordshire, from Littleport to Royston and from Gamlingay to Newmarket (including the area between).

The Branch committee, who are trustees of the branch submit their annual report and financial statements for the year ended 31[st] December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued by the Charity Commission in 2019 in preparing the annual report and financial statements of the charity. As the charity's annual turnover falls below the £500,000 threshold at which statutory audit is required, the accounts have been prepared by Peters Elworthy and Moore to the standard of Independent Examination rather than Audit.

The charity was formed in 1883 when the committee of the Cambridgeshire Society for the Prevention of Cruelty to Animals resolved to change its status to become a branch of the National RSPCA. In doing so the organisation retained its status as an independently reporting charity, but placed itself under the Rules of the National Society, including commitment to pay an annual contribution to support the work of the Society’s Inspectors. The branch is governed by the RSPCA Branch Rules (revised 2006).

Page 9

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

The principal object of the Charity is to prevent cruelty and to promote kindness to animals by all lawful means within its prescribed regional area of activity.

The branch committee of trustees is composed of:

  1. At least seven and not more than fourteen committee members elected by vote of branch members at the Annual General Meeting who must be members of the National Society, and

  2. Up to two committee members co-opted by vote of the elected branch committee.

Committee members stand down at the AGM each year and may then stand for re-election. Members who stand for election and fail to receive at least 50% of the vote are not eligible to be appointed by the committee.

The Trustees who served during the year were:

Ms Caitlin Andrews (Resigned 14th December 2020) Mrs J. Barber (Homing Co-ordinator) Mr Andy Gamlin (Co-opted 14th December 2020) Dr S. O’Hanlon (Chair) Ms D. Kelly Ms R. Mitchell Dr R. Rodd (Treasurer) Mrs V. Sparks Ms Helen Stearn

Note: because of the unusual circumstances of 2020, the branch AGM was held very late (14th December 2020) and took place by videoconference rather than in-person.

Policies adopted for the induction and training of trustees

Any branch member who is interested in joining the committee is invited to contact the committee with a view to attending meetings as an observer. Very occasionally some items of business may be confidential, in which case observers will be requested to “sit out” while these are discussed.

Training for new trustees is provided by the Branch Partnership Manager (BPM), who is a paid member of RSPCA National staff responsible for support of a group of branches.

In-service training for committee members with particular responsibilities (e.g. rehoming) is available in the form of short courses run by the national Society. These are run ad-hoc on a regional basis so that members can attend from multiple branches.

Organisational structure and decision making

The trustees meet monthly and a quorum of at least four trustees must be present for valid decision making. Optionally, the trustees may decide not to hold a meeting in up to four months of the year for holidays etc.

The branch committee of trustees is composed of:

  1. At least seven trustees elected by vote of branch members at the Annual General meeting who must be members of the National Society.

  2. Up to three co-opted members chosen by vote of other members of the committee.

Committee members stand down at the AGM and may then stand for re-election or appointment. Members who stand for election and fail are not eligible to be appointed by the committee.

The trustees have overall responsibility for ensuring that the charity has appropriate systems of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at

Page 10

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

any time the financial position of the charity. 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 and to provide reasonable assurance that:

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

Powers to amend the Branch constitution:

Branch trustees have no powers to amend the Branch constitution, which is determined by the Branch Rules as laid down by the National Council.

Branch Membership:

Branch trustees have no powers to refuse Branch membership except as laid down in the Branch Rules.

Independent examiner

A resolution proposing that Peters, Elworthy & Moore be re-appointed as independent examiners of the charity will be put to the Annual General Meeting.

Thanks

The committee would like to express their thanks to all the people who made the work of the branch possible: the clinic almoners, the Cambridge Vet School staff and the private vets who participate in our voucher schemes; the animal fosterers, home visitors and emergency drivers, and all the collectors, shop staff, shop volunteers and donors whose generosity pays for it all. We must also thank their families for continually putting up with the disruption of 'normal' life. All our members will know the hard work done by our local inspectors and animal collection officers, but they may not realise how much essential “backroom” support work goes into keeping the region functioning. We would also like to make a special mention of help given by Edwina Parker in relation to fundraising and general assistance at the clinic.

Secure Online Donations

You can now make secure online donations to the branch using your credit card. Visit our website to find the link or search for us on the JustGiving website.

If you are a UK standard-rate taxpayer this method of giving is beneficial to the charity because tax is automatically reclaimed for us.

RSPCA Cambridge and District Branch: Policy on help with veterinary treatment costs

Page 11

RSPCA CAMBRIDGE & DISTRICT BRANCH Trustees’ Report For the year ended 31 December 2020

suffering further

Statement of Trustees’ Responsibilities

The Trustees 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).

The law applicable to charities in England & Wales 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

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 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.

On behalf of the Board

Dr R Rodd Treasurer

25/06/2021 Date:

Page 12

RSPCA CAMBRIDGE & DISTRICT BRANCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other income
5
TOTAL INCOME
EXPENDITURE ON:
Raising funds
6
Charitable activities
7
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2020
£
37,647
21,667
139,773
85,924
285,011
174,918
81,035
255,953
29,058
295,378
29,058
324,436		 Restricted
funds
2020
£
(7,460)
-
-
-
(7,460)
-
-
-
(7,460)
7,460
(7,460)
-		 Total
funds
2020
£
30,187
21,667
139,773
85,924
277,551
174,918
81,035
255,953
21,598
302,838
21,598
324,436		 Total
funds
2019
£
42,079
39,440
182,712
-
264,231
178,284
85,287
263,571
660
302,178
660
302,838

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

The notes on pages 16 to 29 form part of these financial statements.

Page 14

RSPCA CAMBRIDGE & DISTRICT BRANCH

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
NET CURRENT ASSETS
Provisions for liabilities
15
NET ASSETS
CHARITY FUNDS
Restricted funds
16
Unrestricted funds
16
TOTAL FUNDS		 564
18,181
247,231
265,976
(14,469)		 2020
£
92,929
92,929
251,507
(20,000)
324,436
-
324,436
324,436		 509
30,139
213,920
244,568
(15,620)		 2019
£
93,890
93,890
228,948
(20,000)
302,838
7,460
295,378
302,838

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Dr R Rodd, Honorary Treasurer

Date: 25/06/2021

The notes on pages 16 to 29 form part of these financial statements.

Page 15

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements 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) (second edition of the Charities SORP October 2019, effective 1 January 2019).

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the second edition of the Charities SORP (FRS 102) October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

RSPCA Cambridge & District Branch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

There were no significant estimates or judgements made by management in preparing these financial statements.

1.2 GOING CONCERN

The Trustees have reviewed the financial position of the Charity, including the impact of Covid-19 and have reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on a going concern basis.

1.3 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 16

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES (CONTINUED)

1.4 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers.

Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Charitable activities consists of the provision of veterinary services and treatments and income is recognised at the point when the service is provided.

Income from grants is recognised at the point the charity is legally entitled to the income, in line with the individual grant agreements.

1.5 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to applicable expenditure headings.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Expenditure on raising funds are costs incurred in attracting voluntary income, specifically those incurred in running the shops to raise funds.

Trading costs relate to the usage and running of the shops, including staff wages.

Page 17

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES (CONTINUED)

1.5 EXPENDITURE (CONTINUED)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

1.6 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Assets acquired by gift

Tangible assets given to the Charity, whether for restricted or unrestricted purposes, are included at cost, being the trustees’ best estimate of the price which would have been paid by them on the open market. Where appropriate, professional valuer’s advice is obtained.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is not charged on freehold land. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.7 OPERATING LEASES

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.

1.8 STOCKS

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Stock items donated for resale are not included in the financial statements until they are sold.

1.9 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 18

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES (CONTINUED)

1.11 LIABILITIES

Liabilities and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.12 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.13 PENSIONS

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2. INCOME FROM DONATIONS AND LEGACIES

Donations
Legacies
Grants
TOTAL 2019		 Unrestricted
funds
2020
£
6,040
8,016
23,591
37,647
42,079		 Restricted
funds
2020
£
(7,460)
-
-
(7,460)
-		 Total
funds
2020
£
(1,420)
8,016
23,591
30,187
42,079		 Total
funds
2019
£
5,500
9,950
26,629
42,079

During the year, unspent restricted donations of £7,460, which had previously beeen received from the RSPCA Regional Fund were returned to them to be utlised elsewhere within the organisation.

Page 19

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

3. INCOME FROM CHARITABLE ACTIVITIES

Adoptions
Clinic fees
TOTAL 2020
TOTAL 2019		 Unrestricted
funds
2020
£
1,270
20,397
21,667
39,440		 Total
funds
2020
£
1,270
20,397
21,667
39,440		 Total
funds
2019
£
2,050
37,390
39,440

4. INCOME FROM OTHER TRADING ACTIVITIES

Income from non charitable trading activities

Shop income
TOTAL 2019		 Unrestricted
funds
2020
£
139,773
182,712		 Total
funds
2020
£
139,773
182,712		 Total
funds
2019
£
182,712

In 2020 shop expenditure was £174,918, resulting in a net deficit from trading activities of £35,145 (2019: net income of £4,428).

5. OTHER INCOME

Coronavirus Support Scheme
Coronavirus Job Retention Scheme		 Unrestricted
funds
2020
£
65,334
20,590
85,924		 Total
funds
2020
£
65,334
20,590
85,924		 Total
funds
2019
£
-
-
-

Page 20

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

5. OTHER INCOME (CONTINUED)

Income from the Coronavirus Job Retention Scheme was received for furloughed workers. This was spent on staff wages and salaries.

The grants of £65,334 received from Cambridge County Council and West Suffolk Council was from the Coronavirus Support Scheme. It was given without restrictions on use, to support the charity during the pandemic. There were no conditions attached to the income.

6. EXPENDITURE ON RAISING FUNDS

OTHER TRADING EXPENSES

Shop expenditure
Shop staff costs
TOTAL 2019		 Unrestricted
funds
2020
£
92,907
82,011
174,918
178,284		 Total
funds
2020
£
92,907
82,011
174,918
178,284		 Total
funds
2019
£
110,168
68,116
178,284

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Expenditure on charitable activities
TOTAL 2019		 Activities
undertaken
directly
2020
£
64,008
68,589		 Support
costs
2020
£
17,027
16,698		 Total
funds
2020
£
81,035
85,287		 Total
funds
2019
£
85,287

In 2020 and 2019 all expenditure on charitable activities was unrestricted.

Page 21

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

7. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

Analysis of direct costs

Clinic consumables
Veterinary fees, vaccines and microchips
Boarding and homing expenses
University of Cambridge: fee for staff at clinic
TOTAL 2019		 Activities
2020
£
1,408
26,369
9,270
26,961
64,008
68,589		 Total
funds
2020
£
1,408
26,369
9,270
26,961
64,008
68,589		 Total
funds
2019
£
1,433
26,110
14,923
26,123
68,589

Analysis of support costs

Depreciation
Rates and water
Light and heat
Telephone
Sundries
Cleaning
Repairs and maintenance
HR and shop support (including Covid-19 items)
Independent examination and accountancy fees (governance)
TOTAL 2019		 Activities
2020
£
1,377
1,603
2,875
688
2,668
2,338
-
1,583
3,895
17,027
16,698		 Total
funds
2020
£
1,377
1,603
2,875
688
2,668
2,338
-
1,583
3,895
17,027
16,698		 Total
funds
2019
£
1,360
1,551
2,584
716
3,940
2,817
210
-
3,520
16,698

8. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to an independent examiner fee of £1,365 ( 2019 - £1,325 ) , and accountancy fees of £2,530 (2019 - £2,195).

Page 22

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

9. STAFF COSTS, KEY MANAGEMENT PERSONNEL, TRUSTEE RUMERATION AND EXPENSES

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2020
£
79,356
1,227
1,428
82,011		 2019
£
66,440
960
716
68,116

The average number of persons employed by the Charity during the year was as follows:

2020 2019
No. No.
Charity shops 5 4

No employee received remuneration amounting to more than £60,000 in either year.

The charity considers its key management personnel to be the Trustees. All of the Trustees give their time and expertise without any form of remuneration or other benefit in kind (2019 £NIL).

During the year, no Trustees received reimbursement of expenses or had expenses paid directly to a third party on their behalf (2019 £NIL).

In 2020 one Trustee made donations to the charity totalling £120 (2019: one Trustee donated £120).

Page 23

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 January 2020
Additions
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for the year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019		 Freehold
property
£
130,000
-
130,000
36,110
1,360
37,470
92,530
93,890		 Short-term
leasehold
property
£
41,380
-
41,380
41,380
-
41,380
-
-		 Office
equipment
£
7,410
416
7,826
7,410
17
7,427
399
-		 Total
£
178,790
416
179,206
84,900
1,377
86,277
92,929
93,890

Included in land and buildings is freehold land with an estimated cost of £62,000 (2019 £62,000), which is not depreciated.

11. STOCKS

2020 2019
£ £
Goods for resale 564 509

Page 24

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

12. DEBTORS

DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments		 2020
£
701
3,787
13,693
18,181		 2019
£
-
11,327
18,812
30,139

13. CONTINGENT ASSETS

At the year end conditions existed relating to a legacy that had been left to the charity during 2015. The legacy relates to a part-share in the value of a domestic property with the attached condition that the legator's husband has a life interest entitling him to remain living in the property. The husband is also challenging the will on the basis that he should be entitled to 50% of its value as a dependent.

In line with paragraph 5.34 of the Charities SORP (FRS 102), as the legacy is being challenged and the charity has no reasonable estimate of the timing or amount of settlement, no income has been recognised within the Statement of Financial Activities.

When a settlement is agreed, recognition of the income will be revised taking into account any other conditions such as the life interest.

Page 25

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors		 2020
£
6,241
1,233
6,995
14,469		 2019
£
7,643
1,022
6,955
15,620

In 2020 creditors included amounts due to the University of Cambridge totalling £2,950 (2019: £6,565) and amounts due for boarding, homing and veterinary fees totalling £1,404 (2019 £1,079).

15. PROVISIONS

At 1 January 2020 and 31 December 2020 Dilap-
idations
£
20,000
20,000

Page 26

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
General Funds - all funds
RESTRICTED FUNDS
Fund for animal care equipment
Fund for rabbit accommodation
Fund for security fencing
TOTAL OF FUNDS
STATEMENT OF FUNDS - PRIOR YEAR
UNRESTRICTED FUNDS
General Funds
RESTRICTED FUNDS
Fund for animal care equipment
Fund for rabbit accommodation
Fund for security fencing
TOTAL OF FUNDS		 Balance at 1
January
2020
£
295,378
1,447
13
6,000
7,460
302,838
Balance at
1 January
2019
£
294,718
1,447
13
6,000
7,460
302,178		 Income
£
285,011
(1,447)
(13)
(6,000)
(7,460)
277,551
Income
£
264,231
-
-
-
-
264,231		 Expenditure
£
(255,953)
-
-
-
-
(255,953)
Expenditure
£
(263,571)
-
-
-
-
(263,571)		 Balance at
31
December
2020
£
324,436
-
-
-
-
324,436
Balance at
31
December
2019
£
295,378
1,447
13
6,000
7,460
302,838

Page 27

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. STATEMENT OF FUNDS (CONTINUED)

The restricted funds relate to specific purposes as set out above. There has been little movement on these funds in recent year and during 2020 the unspent amount was paid back to the RSPCA Regional Fund.

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT PERIOD

Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
TOTAL		 Unrestricted
funds
2020
£
92,929
265,976
(14,469)
(20,000)
324,436		 Total
funds
2020
£
92,929
265,976
(14,469)
(20,000)
324,436

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR PERIOD

Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
TOTAL		 Unrestricted
funds (as
restated)
2019
£
93,890
237,108
(15,620)
(20,000)
295,378		 Restricted
funds
2019
£
-
7,460
-
-
7,460		 Total
funds
2019
£
93,890
244,568
(15,620)
(20,000)
302,838

18. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,428 (2019 - £960). Contributions totalling £NIL (2019 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.

Page 28

RSPCA CAMBRIDGE & DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

19. OPERATING LEASE COMMITMENTS

At 31 December 2020 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 2020
£
55,499
195,457
105,750
356,706		 2019
£
78,310
214,289
142,417
435,016

20. RELATED PARTY TRANSACTIONS

There were no related party transactions during the current or previous year, other than those disclosed in note 9.

Page 29