2022-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals North Somerset Branch

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		Pacae
Reference and Administrative	Details
Trustees' Report		2 —7
Independent Examiner's Report to the Trustees
Statement of Financial Activities
Balance Sheet		10
Statement ofCash Flows
Notes to Financial Statements		12 —24

Principal	Address	and	Registered	Office	RSPCA Rescue Centre
					Brent Road
					Brent Knoll
					Highbridge
					Somerset
					TA9 4BL

Independent	Examiner	Michelle Ferris BSc(Hons) FCA DChA	Michelle Ferris BSc(Hons) FCA DChA
		Albert Goodman LLP
		Chartered	Accountants
		Goodwood	House
		Blackbrook	Park Avenue
		Taunton
		Somerset
		TA1 2PX

			Unres-	Res-		Unres-	Res-
			tricted	tricted	Total 2022	tricted	tricted	Total 2021
		Note					f
Income from:
Donations and legacies			280,387		280,387	214,250		214,250
Other trading activities			350,964		350,964	242,543		242,543
Investments			405		405	824		824
Other income			17,578		17,578	15,806		15,806
Gain on sale of tangible
fixed assets			251,163		251,163
Tota I income			900,498		900,498	473,423		473,423
Expenditure on:
Raising funds		3	255,684		255,684	180,668		180,668
Expenditure on charitable
activities		4	425,645		425,645	276,512		276,512
Total expenditure			681,329		681,329	457,180		457,180
Net income before	other
recognised gains / (loss)			219,169		219,169	16,243		16,243
Other recognised	gains
Net gain/ (loss) on			4,404		4,404	6,774		6,774
investments
Net income
before transfers			223,573		223,573	23,017		23,017
Transfers between	funds	11
Net movement in funds			223,573		223,573	23,017		23,017
Reconciliation offunds
Total funds brought	forward
(as restated)		11	2,462,776		2,462,776	2,439,759		2,439,759
Total funds carried	forward		2,686,349		2,686,349	2,462,776		2,462,776

			2022		2021
	Note
Fixed assets
Tangible fixed assets	7	1,627,313		1,745,097
Investments	8	257,562		253,158
			1,884,875		1,998,255
Current assets
Stock		8,204		5,625
Debtors		39,753		20,109
Cash at bank and in hand		776,262		469,291
		824,219		495,025
Liabilities
Creditors falling due within one year	10	(22,745)		(30,504)
Net current assets			801,474		464,521
Total net assets			2,686,349		2,462,776
The funds ofthe charity:
Restricted funds
Unrestricted funds			2,686,349		2,462,776
Total charity funds			2,686,349		2,462,776

				2022	2021
			Notes
Cash flows from operating	activities
Net movements in funds for the year				223,573	23,017
Adjustments to cash flows from non-cash		items:
Depreciation and amortisation				43,358	48,859
Loss / (gain) on disposal of	fixed assets			(251,163)
Loss / (gain) on revaluation	of fixed assets			(4,404)	(6,774)
Finance expense				6,094	3,706
Finance income				(405)	(824)
				17,052	67,984
Working capital adjustments:
(Increase)/decrease in stock				(2,579)	7,253
Decrease/(increase) in debtors			9	(19,644)	719
(Decrease)/increase in creditors			10	(7,759)	5,218
Net cash flow from operations				(12,929)	81,174
Cash flows from investing	activities
Interest received				405	824
Proceeds on disposal offixed assets				342,000
Purchase offixed assets				(16,411)	(6,556)
Net cash flow from investing	activities			325,994	(5,732)
Cash flows from financing	activities
Interest paid				(6,094)	(3,706)
Net cash flow from financing	activities			(6,094)	(3,706)
Net increase/(decrease) in cash and cash		equivalents		306,971	71,736
Cash and cash equivalents	at the beginning	of		469,291	397,555
the reporting period
Cash and cash equivalents	at the end of the			776,262	469,291
reporting period

Incoming	Incoming	resources	from generated	funds
			Unres-	Res-		Unres-	Res-
			tricted	tricted	2022 Total	tricted	tricted	2021 Total
				f
Donations	and legacies
Donations			105,520		105,520	85,946		85,946
Legacies			174,868		174,868	22,505		22,505
Exceptional	government		funding
Coronavirus		Job Retention
Scheme	grant*					37,403		37,403
Other Covid		grants*				68,396		68,396
			280,387		280,387	214,250		214,250
Other trading		activities
Fundraising	events		12,178		12,178	7,189		7,189
Shop income			338,786		338,786	235,354		235,354
			350,964		350,964	242,543		242,543
Investments
Investment	income		405		405	824		824
			405		405	824		824
Other income
Rent received			9,600		9,600	7,920		7,920
Wind turbine		income	7,978		7,978	7,886		7,886
			17,578		17,578	15,806		15,806
			649,335		649,335	473,423		473,423

	Unres-	Res-		Unres-	Res-
	tricted	tricted	2022 Total	tricted	tricted	2021 Total
					f
Raising funds
Goods for resale	6,243		6,243	10,306		10,306
Wages	139,167		139,167	95,079		95,079
Shop rents and services	107,643		107,643	74,714		74,714
Sundry event costs	2,631		2,631	569		569
	255,684		255,684	180,668		180,668

Expenditure	Expenditure	on charitable	activities
			Unres-	Res-		Unres-	Res-
			tricted	tricted	2022 Total	tricted	tricted	2021 Total
			f			f	f
Direct costs
Wages			247,171		247,171	153,232		153,232
Rates and water			1,209		1,209	7,095		7,095
Vet fees			20,578		20,578	13,560		13,560
Motor expenses			3,368		3,368	1,296		1,296
Identi-chipping	and animal
training			3,064		3,064	1,698		1,698
Animal food			6,146		6,146	1,897		1,897
Maintenance	and	repairs	30,627		30,627	15,280		15,280
Sundry expenses			9,456		9,456	1,589		1,589
Staff training			4,177		4,177	847		847
Depreciation	8
loss on disposal			43,358		43,358	48 859		48,859
Total direct costs			369,155		369,155	245,353		245,353
Support costs
IIanagernent
Rates and water			13,500		13,500	7,659		7,659
Telephone			2,834		2,834	974		974
Postage and	stationary		3,965		3,965	5,153		5,153
Bookkeeping	services		10,663		10,663	7,661		7,661
Professional	fees		17,674		17,674	4,596		4,596
Accountancy	fee		1,000		1,000	900		900
Independent	examiners
remuneration			760		760	510		510
			50,396		50,396	27,453		27,453
Finance
Bank charges	and	interest	6,094		6,094	3,706		3,706
			6,094		6,094	3,706		3,706
Total support costs			56,491		56,491	31,159		31,159
Total			425,645		425,645	276,512		276,512

			2022	2021
Shop and kennel staff			20	15
			20	15
			2022	2021
Wages and	salaries		346,181	233,539
Social security costs			27,913	10,799
Pension costs			6,244	3,973
Redundancy	and termination	costs	6,000
			386,338	248,311

	Freehold	Plant &	Fixtures &	Motor
	Property	Machinery	Fittings	Vehicles	Total
Cost
At 1 January 2022	474,195	58,365	1,761,340	36,838	2,330,738
Additions			16,411		16,411
Disposals	(90,837)				(90,837)
At 31 December 2022	383,358	58,365	1,777,751	36,838	2,256,312
Depreciation
At 1 January 2022		26,263	528,293	31,085	585,641
Charge for the year		2,918	39,001	1,439	43,358
At 31 December 2022		29,181	567,294	32,524	628,999
Net book value
At 31 December 2022	383,358	29,184	1,210,457	4,314	1,627,313
At 31 December 2021	474,195	32,102	1,233,047	5,753	1,745,097

Fixed asset investments
	2022	2021
	Total	Total
Listed Investments	36,062	31,658
Investment property	221,500	221,500
Total Fixed Asset Investments	257,562	253,158
	2022	2021
Listed Investments:	Total	Total
Market value
At 1 January 2022	31,658	24,884
Revaluation gain I(loss)	4,404	6,774
At 31 December 2022	36,062	31,658
Historical cost
At 1 January 2022	27,945	27,945
At 31 December 2022	27,945	27,945
	2022	2021
Investment property:	Total	Total
Market value
At 1 January 2022	221,500	221,500
Revaluation
At 31 December 2022	221,500	221,500
Historical cost
At 1 January 2022	221,500	221,500
Revaluation
At 31 December 2022	221,500	221,500

				2022	2021
Trade	debtors			11,248	7,104
Other	debtors	and	prepayments	28,504	13,005
				39,753	20,109

Creditors: Amounts
	2022	2021
Trade creditors	20,021	28,059
Other creditors	2,724	2,445
	22,745	30,504

			Opening				Closing
			Balance			Gains/	Balance
			01/01/2022	Income	Expenditure	(Losses)	31/12/2022
Unrestricted		funds
General	fund		2,462,776	900,498	(681,329)	4,404	2,686,349
Total funds			2,462,776	900,498	(681,329)	4,404	2,686,349
Summary	of movement		in funds- prior year
			Opening				Closing
			Balance			Gains/	Balance
			01/01/2021	Income	Expenditure	(Losses)	31/12/2021
Unrestricted		funds
General	fund		2,439,759	473,423	(457,180)	6,774	2,462,776
Total funds			2,439,759	473,423	(457,180)	6,774	2,462,776

Analysis	ofassets between	funds
		Fixed	Current	Current
		Assets	Assets	Liabilities	Total
				f
Unrestricted		1,884,875	824,219	(22,745)	2,686,349
Restricted
At 31 December 2022		1,884,875	824,219	(22,745)	2,686,349
Analysis	ofassets between	funds —prior year
		Fixed	Current	Current
		Assets	Assets	Liabilities	Total
		f		f
Unrestricted		1,998,255	495,025	(30,504)	2,462,776
Restricted
At 31 December 2021		1,998,255	495,025	(30,504)	2,462,776

		2022	2021
		f
0 eratin	leases which ex ire:
Premises:
Within one	year	51,178	36,327
2-5 years		72,770	54,000
In more than five years		69,000	87,000
		192,948	177,327

							2022 f	2021f
Financial	assets measured	at fair value through
the income and expenditure			account				257,562	253,158
Financial	assets that are debt		instruments	measured	at amortised	cost	787,510	476,665
							1,045,072	729,553
Financial	liabilities measured		at amortised	cost			21,340	29,112
							21,340	29,112
				Income		Expensef	Net gains f	Net losses f
2022
Financial	assets measured	at	fair
value through the income				405			4,404
and	expenditure account
Financial	assets measured	at
amortised cost
Financial	liabilities measured	at
amortised cost
				405			4,404
2021
Financial	assets measured	at	fair
value	through the income			824			6,774
and expenditure account
Financial	assets measured	at
amortised cost
Financial	liabilities measured	at
amortised cost
				824			6,774