##
|||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|
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|||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|
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|||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||
##
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##
||||||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|
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##
||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|
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|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|
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