2021-12-31-accounts

		Page
Reference and administrative details ofthe charity,	its Trustees and advisers
Trustees' report		2-8
Trustees' responsibilities statement
Independent auditors' report on the financial statements		10-12
Consolidated statement offinancial activities		13
Consolidated balance sheet		14
Charity balance sheet		15
Consolidated statement ofcash flows
Notes to the financial statements		17-34

		Reference	and administrative	and administrative	details ofthe charity, its Trustees and advisers	details ofthe charity, its Trustees and advisers
			for the		year ended 31December 2021
Trustees			Michael Tomlinson
			Paul Baxter
			Derek Lott
Charity	registered
number			205311
Principal	office		Isle ofWight Animal Centre
			Bohemia Comer
			Godshill
			Isle ofWight
			PO38 3NA
Independent		auditors	Xelnadin Audit	Limited
			Statutory Auditor
			Chartered Accountants
			12Conqueror	Court
			Siifingboume
			Kent
			ME10 5BH
Bankers			Uoyds Bank
			22 StThomas'	Square
			Newport
			PO30 1SQ
			Co-operative Bank
			PO Box101
			Balloon Street
			Manchester
			M60 4EP
HR Advice			Acton Jennings		LLP
			The Old Co-Operative			Building
			53Westfield Road
			Horbury
			Wakefield
			West Yorkshire		WF4	6HU

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Note	2021 6	2021f	2021 5	2020
Income from:
Donations and legacies		428,443		428,443	1,023,012
Charitable activities		220,074		220,074	178,771
Other trading activities		62,455		62,455	114,819
Investments		1,090		1,090	(47)
Total income		712,062		712,062	1,316,555
Expenditure on:
Raising funds		25,220		25,220	35,522
Charitable activities		641,277		641,277	673,380
Total expenditure		666,497		666,497	708,902
Net movement in funds		45,565		45,565	607,653
Reconciliation offunds.
Total funds brought forward		3,443+81	25,000	3,466,2N	z,oou, ozo
Net movement in funds		45,565		45,565	607,653
Total funds carried forward		3,488,846	25,000	3,513,846	3,468,281

			Consolidated	balance sheet
			as at 31December 2021
					2021			2020
			Note		E
Fixed assets
Tangible assets			12		2,934,359		3,004,409
Investments			13		6,075			5,127
					2,940,434		3,009,536
Current assets
Stocks			14	3,006		4,976
Debtors			15	49,184		31,913
Cash at bank	and in hand			602,137—.		808,274
						845,163
Creditors: amounts		falling due within one
year			16			(f19,644)
Net current	assets				573,412			725,519
Total assets	less current liabilities				3,513,846		3,735,055
Creditors: amounts Ut I U		falling due after more					I	V1 I
Total net assets							3,458,281
Charity funds
Restricted funds			18		25,000			25,000
Unrestricted	funds		18		3,488,846		3,443,281
Total funds							3,458,281

		Note		2021 E		2020f
Fixed assets
Tangible assets		12		2,934,359		3,004,409
Investments		13		6,076		5,128
				2,940,435		3,009,537
Current assets
Stocks		14	3,006		4,976
Debtors		15	91,994		93,641
Cash at bank and in hand			525,932		735,161
			620,932		833,778
Creditors: amounts	falling due within one
year		16	(47,521)		(108,260)
Net current assets				573,411		725,518
Total assets less current liabilities				3,513,846		3,735,055
Creditors: amounts	fallinn due after more
than one year		17				IKoo,//Hj
Total net assets				3,513,846		3,468,281
Charity funds
Restricted funds		18		25,000		25,000
Unrestricted funds		18		3,488,846		3,443,281
Totalfunds				3,513,846		3,468,281

	for t	he	year ended 31 December	2021
				2021	2020
				6
Cash flows from operating	activities
Net cash used in operating activities				138,446	655,599
Cash flows from investing	activities
Dividends, interests and rents from investments				142	151
Proceeds from the sale oftangible fixed		assets			3,500
Purchase oftangible fixed assets				(1,604)	(67,934)
Movement in fair value of investments				(948)	198
Net cash used in investing	activities			(2,410)	(64,085)
Cash flows from financing	activities
Repayments of borrowing				(341,774)	(33,226)
Repayments offinance leases				(399)
Net cash used in financing	activities			(342,173)	(33,226)
Change in cash and cash	equivalents	in	the year	(206,137)	558,288
Cash and cash equivalents	at the beginning		ofthe year	808,274	249,986
Cash and cash equivalents	at the end	of	the year	602,137	608,274

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021f	2020f
Donations		30,230	30,230	31,882
a
Grants		25,330	25,330	25,855
Government	grants —~Q7 A~	jq~g 83,936	83,936	327,626
		428,443	428,443	1,023,012
Total 2020		1,023,012	1,023,012

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020
	8	F
Animal home and fundraising	220,074	220,074	178,771
Total 2020	178,771	178,771

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021	2020
			6
Events		965	965	12,804
Total 2020		12,804	12,804
Income from non charitable	trading activities
		Unrestricted	Total	Total
		funds	funds	funds
		2021 6	2021	2020f
Boarding		59,315	59,315	64,604
Other income				37,231
Sale ofRSPCA items		57	57	180
		61,490	61,490	102,015
Total 2020		102,015	102,015

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021f	2020f
income from local listed investments		948	948	(198)
Dividends	and interest received	142	142	151
		1,090	1,090	(47)
Total 2020		(47)	(47)

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020f
Boarding expenditure	425	425	115
Purchases	277	27T	158
Boarding wages	24,518	24,518	35,249
	25,220	25,220	35,522
Total 2020	35,522	35,522

	Unrestricted	Total	Total
	funds	fUntie	funds
	2021 F-	2021f	2020
Animal home and fundraising	641,277	641,277	673,380
Total 2020	673,380	673,380

	Activities
	undertaken directly 2021f	Support costs 2021f	Total funds 2021 F	Total funds 2020f
Animal home and fundraising	549,555	91,722	641,277	673,380
Total 2020	615,965	57,415	673,380
Analysis of direct costs
		Animal
		home and	Total	Total
		fundraising 2021f	funds 2021 6	funds 2020
Staff costs Deoreciatiori		281,391 71,654	281,391 71,654	355,955 78,255
Shop rent Rates and water Insurance Light and heat Telephone Postage and stationery Sundry expenses Food costs Veterinary fees Repairs and renewals Cleaning and waste disposal Recruitment and training Travel costs		26,44b 4,842 5,986 21,385 3,054 983 9,560 4,726 64,167 36,886 6,124 147 1,814	Cb,sec 4,842 5,986 21,385 3,054 983 9,560 4,726 64,167 36,886 6,124 147 1,814	4,570 3,109 27,150 3,664 846 10,175 1,191 38,741 31,986 7,706 664 1,229 93
Other staff costs Administration expenses		8,390	8,390	5, 784
		549,555	549,555	615,965
		615,965	615,965

					Animal
					home and	Total	Total
				fundralslng		funds	funds
					2021f	2021 8	2020
Staff costs							15,523
Sundry expenses					7	7
Administration costs					17,795	17,795	10,719
Fundralsing and publicity					1,635	1,635	1,484
Legal and professional	fees				13,448	13,448	2, 150
Profit on disposal							(2,655)
Interest payable and similar		charges			21,035	21,035	1,839
Headquarters admin fee Governance costs					9,727 28,075	9,727 28,075	28,355
					S1,722	91,722	57,415
Total 2020					57,415	57,415
Auditors' remuneration
						2021	2020f
Fees payable to the charity's accounts		auditor		for the audit ofthe charity's	annual	4,600	4,600
Fees payable to the charity's auditor in respect of: All non-audit services not induded above						24,030	31,300

Staff costs
				Group 2021	Group 2020f	Charity 2021f	Charily 2020
Wages and	salaries			282,257	377,918	257,739	342,669
Social security costs				19,037	24,172	19,037	24,172
Contribution schemes	to defined	contribution	pension	4,615	4,637	4,615	4,637
				305,909	406,727	281,391	371,478

Group 2021	Group 2020	Charity 2021	Charity 2020
No.	No.	No.	No.
-3f) "	27	18	25

	Freehold	Plant and	Motor	Computer
	property 6	machinery f	vehicles, 6	equipment E	Total 6
Cost or valuation
At 1 January 2021	3,676,566	59,623	22,501	324	3759,014
Additions		995		609	1,604
At 31 December 2021	3,676,566	60,618	22,501	933	3760618
Depreciation
At 1 January 2021	702,743	31,043	20,812	7	754605
Charge for the year	66,612	4,411	423	208	71,654
At 31 December 2021	769,355	35,454	21,235	215	826 259
Net book value
At 31 December 2021	2,907,211	25,164	1,266	718	2,934,359
At 31December 2020	2,073,823	28,500	1,609	317	3,004,409

Fixed asset investments
	Listed
	mvestments
Group
Cost or valuation
At 1 January 2021	5,127
Revaluations	948
At 31 December 2021	6,075
Net book value
At 31 December 2021	6,075
At 31 December 2020	5,127

3.	Fixed asset investments (continued)
		Investments
			In
	charity		subsidiary companies	Listed investments f f		Totalf
	Cost or valuation
	At 1 January 2021 Revaluations				5,127 948	5,128 948
	At 31 December 2021			1	6,075	6,076
	Net book value
	At 31 December 2021			1	6,075	6,076
	At 31December 2020			1	5127	5,128
14.	Stocks
		Group 2021	Group 2020f		unainy 2021 f.	I II&IIx 2020f
	Finished goods and goods for resale	3,006	4,976		3,006	4,976
15.	Debtors

Debtors
	Group 2021f	Group 2020	Charity 2021f	Charity 2020 E
Due within one year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income	16,662 22,437 10,085	9,018 15,035 7,860	14,104 45,368 22,437 10,085	4, 896 45,434 35,451 7,860
	49,184	31,913	91,994	93,641

		Group 2021 E	Group 2020f	Charity 2021	Charity 2020f
Other loans			75,000		75,000
Trade creditors		30,238	30,025	30,238	20,491
Other taxation and social security		27,164	2,296	4,818	2,296
Obligations under finance lease and hire purchase contracts Other creditors		10,055	399 1,626	857	399 1,628
Accruals and deferred	income	13,458	10,296	11,608	6,446
		80,915	119,644	47,521	106,260

year
Group 2021	Gmup 2020	Charity 2021	Charity 2020
E		Z
			266,774

Statement	offunds	- current year
						Balance at
			Balance at 1			31
			January 2021	income	Expenditure	December 2021
					6	6
Unrestricted	funds
General Funds			3,443,281	712,062	(666,497)	3,488,846
Restricted	funds
Cattery Equipment		Fund	25,000			25,000
Total offunds			3,468,281	712,062	(666,497)	3,513,846

	Statement offunds	- prior year
							Balance at
			Balance al				31
			1January 2020	Income f	Expenditure	f	December 2020f
	Unrestricted funds
	General Funds		2,835,628	1,316,555	(708,902)		3,443,281
	Resbtcted funds
	Cattery Equipment	Fund	25,000				25,000
	Total offunds		2,860,628	1,316,555	(708,902)		3,468,281
xo	e tremens nf mnrlc
	Summary offunds	- current year

Summary	offunds - current year
					Balance at
		Balance at 1			31
		January 2021 f.	Income 6	Expenditure f	December 2021f
General funds		3,443,281	712,062	(666,497)	3,488,846
Restricted	funds	25,000			25,000
		3,468,281	712,062	(666,497)	3,513,846
Summary	offunds - prior year
					Balance at
		Balance at			31
		1January 2020f	Income f	Expenditure f	December 2020
General funds		2,835,628	1,316,555	(708,902)	3,443,281
Restricted	funds	25,000			25,000
		2,860,628	1,315,555	(708,902)	3,468,281

Analysis of net assets between funds -curr	ent year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021	2021	2021
		E	E
Tangible fixed assets Fixed asset investments	2,934,359 6,075		2,934,359 6,075
Current assets	629,327	25,000	654,327
Creditors due within one year	(80,915)		(80,915)
Ttl	3,488,846	25,000	3,513,846

Analysis of net assets between funds -prior ye	ar
	Unrestricted	Resttfcted	Total
	funds	funds	funds
	2020 E	2020f	2020
			AA AAA
Iangloie ilxeo assets
Fixed asset investments	5,127		5,127
Current assets	820,163	25,000	845,163
Creditors due within one year	(119,644)		(119,644)
Creditors due in more than one year	(266,774)		(266,774)
	3,443,281	25,000	3,468,281

								Group	Group
								2021f	2020f
	Net income for the	year (as per Statement ofFinancial				Activities)		45,565	607,653
	Adjustments for:
	Depredation charges							71,654	78,255
	Dividends, interests		and rents from		investments			(142)	(151)
	Loss/(profit) on the	sale offixed assets							(2,655)
	Decrease in stocks							1,970
	Increase in debtors							(17471)	(9,159)
	Increase/(decrease)			in creditors				36,670	(18,344)
	Net cash provided	by operating			activities			138,446	655,599
22.	Analysis ofcash	and cash equivalents
								Group	Gmup
								2021f	2020f
	Cash in hand							602,137	808,274
	Total cash and cash equivalents							602,137	808,274
23.	Analysis ofchanges			In net debt
							At 1		At 31
							January		December
							2021 f	Cash flowsf	2021f
	Cash at bank and	in		hand			808,274	(206,137)	602,137
	Debt due within 1 year						(75,000)	75,000
	Debt due aRer 1 year						(266,774)	266,774
	Finance leases						(399)	399
							466,101	136,036	602,137

Name			Company	Registered office or principal	Registered office or principal	Principal	activity	activity
			number	place ofbusiness
RSPCA Isle ofWight Trading			10251591	Godshill Animal Centre, Bohemia		The provision		of
Company	Limited			Comer, Godshill,	Isle ofWight,	animal boarding
				PO38 3NA		services
Class of	Holding	Included	In
shares		consogdation
Ordinary	100% Yes

Name						income	Expenditure	Net	assets
						E	E		E
RSPCA	Isle	ofWight	Trading	Company	Limited	43,481	(43,481)		1