RSPCA Northamptonshire Branch
Charity No. 205377
Trustees' Report and Unaudited Accounts
31 December 2020
RSPCA Northamptonshire Branch Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11 to 18 |
| Detailed Statement of Financial Activities | 19 to 21 |
Page 1
RSPCA Northamptonshire Branch Trustees Annual Report
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2020.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 205377
Principal Office
Mill Cottage Creation Road Brixworth Northamptonshire NN6 6BW
Trustees
The following Trustees served during the year:
J. Addington (Resigned 30 June 2020) J. Burnham C. Dudley M. Duester A. Hurrell S. Penfold C. Statham M. Topp
Key Management Personnel
Head of Operations Richard Burns Animal Centre Manager Dawn Smith Finance Manager Stefanie Anderson Retail Area Manager Lynne Wayland
Accountants
Cavanagh Hobden 20 Gustard Wood Wheathampstead AL4 8RP
Bankers
Barclays Bank Plc
Page 2
RSPCA Northamptonshire Branch Trustees Annual Report
OBJECTIVES AND ACTIVITIES
Objects and aims
The RSPCA Northamptonshire Branch's principal objective is the prevention of cruelty to animals, centred on its inspectorate which provides a range of rescue services for abused, vulnerable and abandoned animals.
Objectives, strategies and activities
The significant activities undertaken by the charity to achieve its stated aims include:
The provision of education to affect the attitudes and behaviour of society with the goal of improving animal welfare.
Rescuing, rehabilitating and rehoming animals in need or that have been subjected to cruelty. This is largely achieved through the charity's cooperation with the national RSPCA's Inspectorate service and is supported by the operation of retail outlets across Northamptonshire that raise funds to cover the costs of providing care to these animals. The charity has six retail outlets.
Public benefit
The charity provides public benefit by promoting animal welfare standards through the provision of education and by preventing cruelty to animals through the enforcement of applicable law. This is considered to deliver a moral benefit to the wider community.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Use of Volunteers
The charity makes use of volunteers in many areas of its operations. Volunteers are recruited via advertising in the retail outlets, on the charity's website and through social media. All volunteers receive a formal induction as well as health and safety training.
Although they play a very important role, it is impossible to quantify the contribution that volunteers make towards the overall achievements of the charity.
Page 3
RSPCA Northamptonshire Branch Trustees Annual Report
FINANCIAL REVIEW
The gross income of the charity for the year was £630,618, decreasing from £801,268 in 2019. This was largely the result of the forced closure of retail outlets due to lockdown during 2020.
Total resources expended in the year was £644,504 (2019: £744,007).
The resultant decrease in gross income has contributed towards a deficit for the year of (£13,886) (2019: (surplus) £57,261). At 31 December 2020 total funds stand at £456,978 (of which £789 is restricted). There were no movements on the restricted fund during the year.
£76,941 of the unrestricted fund is represented by tangible fixed assets that will be used in the charity's ongoing operations, and are not therefore liquid funds available for immediate use.
Policy on reserves
The charity's main income source is donations. The branches have leased shops that represent a financial commitment. The Charity therefore keeps at least three months running costs in reserves to provide sufficient working capital to run and maintain the leased premises.
Principal funding sources
The charity's principal funding sources are sales from its retail outlets, as well as legacies and donations from the general public.
Donations of goods from the public are vital in enabling the shops to generate income to fund the charity's core activities.
PLANS FOR FUTURE PERIODS
Aims and key objectives for future periods
The charity will continue to focus on its core objectives of preventing cruelty to animals and the general promotion of animal welfare. These will continue to be achieved largely through cooperation with the national RSPCA's inspectorate service, and funded mainly through public cash donations and sales of donated goods via the charity's various retail outlets.
There is an intention to expand the reach of the charity's activities so that it can help a wider range of animals in the future.
Activities planned to achieve aims
The charity hopes to expand upon its current facilities with the ultimate aim to open an Animal Centre in order to accommodate a wider range of animals.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Nature of governing document
The charity is governed by the RSPCA branch rules effective 18 February 2009.
Recruitment and appointment of trustees
The charity is governed by elected trustees, appointed annually by way of a members' ballot which is held at the Annual General Meeting.
Page 4
RSPCA Northamptonshire Branch Trustees Annual Report
Organisational structure
The trustees meet with the Head of Operations on a monthly basis where decisions on policy and practice are made. Routine decisions concerning the day to day running of the charity are delegated to the Head of Operations. If higher level decisions need to be made in the period between trustee meetings, votes are acquired via email. These decisions are discussed at the next trustee meeting and recorded via board minutes.
In order for the Branch to be run by a local committee, a minimum of seven trustees must be appointed. If less than seven are elected, then the RSPCA's Governing Council are required to take control and appoint temporary officers to administer the Branch's affairs.
Induction and training of trustees
All new trustees are briefed on their responsibilities and are provided with an information pack outlining what the role entails. They are also given access to the RSPCA online portal which provides extensive information and advice on their responsibilities as a trustee.
Arrangements for setting key management personnel remuneration Key management personnel comprises the Head of Operations.
The remuneration of key management personnel is usually benchmarked against other RSPCA branches and similar sized animal welfare charities. All remuneration is authorised by the trustees before being set.
Page 5
RSPCA Northamptonshire Branch Trustees Annual Report
The RSPCA Network
Employees are linked to the National Society via a designated contract.
The charity works together with other RSPCA branches to help rehome long stay animals.
Major risks and management of those risks
Legacies remain an important source of income for the charity, but the amount and frequency of legacies is unpredictable, meaning that income can fluctuate significantly from year to year.
Costs are carefully controlled by the team to ensure that sufficient resources are at hand to cover day to day operational expenditure.
Financial Instruments
Objectives and policies
The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
Cash flow risk
Management carefully manage and plan expenditure to ensure that costs are covered by the more stable and predictable income sources of shop sales and donations.
Cash reserves are held in liquid funds and can therefore be accessed to meet the immediate cash flow requirements of the charity.
Credit risk
The charity’s principal financial assets are bank balances and cash.
The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
Liquidity risk
The charity does not currently have any active overdrafts or loans. Given the charity's current financial commitments and the level of reserves held, liquidity risk is considered to be low.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 6
RSPCA Northamptonshire Branch Trustees Annual Report
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
M. Topp Trustee 23 June 2021
Page 7
RSPCA Northamptonshire Branch Independent Examiners Report
Independent Examiner's Report to the trustees of RSPCA Northamptonshire Branch
I report to the trustees on my examination of the accounts of RSPCA Northamptonshire Branch for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Teresa Cavanagh FCCA Association of Chartered Certified Accountants
Cavanagh Hobden 20 Gustard Wood Wheathampstead
AL4 8RP 23 June 2021
Page 8
RSPCA Northamptonshire Branch Statement of Financial Activities
for the year ended 31 December 2020
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Total Expenditure on: Raising funds 7 Charitable activities 8 Other 9 Total Net gains on investments Net (expenditure)/income Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2020 £ 227,975 49,331 353,120 192 |
Restricted funds 2020 £ - - - - |
Total funds 2020 £ 227,975 49,331 353,120 192 |
Total funds 2019 £ 178,510 61,547 560,448 763 |
|---|---|---|---|---|
| 630,618 362,830 203,404 78,270 |
- - - - |
630,618 362,830 203,404 78,270 |
801,268 482,965 243,891 17,151 |
|
| 644,504 - |
- - |
644,504 - |
744,007 - |
|
| (13,886) - |
- - |
(13,886) - |
57,261 - |
|
| (13,886) | - | (13,886) | 57,261 | |
| (13,886) 470,075 |
- 789 |
(13,886) 470,864 |
57,261 413,603 |
|
| 456,189 | 789 | 456,978 | 470,864 |
Page 9
RSPCA Northamptonshire Branch Balance Sheet
at 31 December 2020
| Charity No. 205377 Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors:Amount falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 14 Restricted income funds Unrestricted funds 14 General funds Reserves 14 Total funds Approved by the trustees on 22 June 2021 |
2020 £ 76,941 76,941 42,615 364,903 407,518 (27,481) 380,037 456,978 456,978 456,978 789 789 456,189 456,189 456,978 |
2019 £ 99,066 |
|---|---|---|
| 99,066 38,666 362,817 |
||
| 401,483 (29,685) |
||
| 371,798 470,864 |
||
| 470,864 | ||
| 470,864 | ||
| 789 | ||
| 789 470,075 |
||
| 470,075 | ||
| 470,864 | ||
And signed on their behalf by:
M. Topp Trustee 23 June 2021
Page 10
RSPCA Northamptonshire Branch Notes to the Accounts
for the year ended 31 December 2020
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 11
RSPCA Northamptonshire Branch Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Motor vehicles 25%% reducing balance Animal pens 15%% reducing balance Furniture and equipment 15%% reducing balance
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 12
RSPCA Northamptonshire Branch Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Legacies and bequests Appeals, donations and subscriptions Fundraising Grants |
Unrestricted funds 2019 £ 158,509 61,547 560,449 763 781,268 482,965 231,765 9,277 724,007 57,261 57,261 57,261 412,814 470,075 Unrestricted £ 10,230 22,565 45,769 149,411 227,975 |
Restricted funds 2019 £ 20,000 - - - 20,000 - 17,000 3,000 20,000 - - - 789 789 Total 2020 £ 10,230 22,565 45,769 149,411 227,975 |
Total funds 2019 £ 178,509 61,547 560,449 763 |
| 801,268 482,965 248,765 12,277 |
|||
| 744,007 | |||
| 57,261 | |||
| 57,261 | |||
| 57,261 413,603 |
|||
| 470,864 | |||
| Total 2019 £ 13,533 8,011 112,807 44,159 |
|||
| 178,510 |
Page 13
RSPCA Northamptonshire Branch Notes to the Accounts
4 Income from charitable activities
| Neutering subsidy Adoptions 5 Income from other trading activities Sales of donated goods Rags income Pet insurance commission 6 Income from investments Bank interest 7 Expenditure on raising funds Fundraising trading costs Rent, rates, light, heat, power and premises insurance Staff costs Repairs and maintenance Other expenses |
Unrestricted £ 4,313 45,018 49,331 Unrestricted £ 327,920 19,132 6,068 353,120 Unrestricted £ 192 192 Unrestricted £ 139,220 154,286 20,530 48,794 362,830 |
Total 2020 £ 4,313 45,018 49,331 Total 2020 £ 327,920 19,132 6,068 353,120 Total 2020 £ 192 192 Total 2020 £ 139,220 154,286 20,530 48,794 362,830 |
Total 2019 £ 16,422 45,125 |
|---|---|---|---|
| 61,547 | |||
| Total 2019 £ 514,982 41,397 4,069 |
|||
| 560,448 | |||
| Total 2019 £ 763 |
|||
| 763 | |||
| Total 2019 £ 140,015 250,250 30,242 62,458 |
|||
| 482,965 |
Page 14
RSPCA Northamptonshire Branch Notes to the Accounts
8 Expenditure on charitable activities
| Expenditure on charitable activities Rent, rates, light, heat, power and premises insurance Staff costs Repairs and maintenance Other expenses Grants made Governance costs 9 Other expenditure Legal fees Fundraising expenditure (from restricted funds) Fundraising expenditure Employee costs Premises costs General administrative costs Legal and professional costs 10 Staff costs Salaries and wages Social security costs Pension costs No employee received emoluments in excess of £60,000. |
Unrestricted £ 43,518 73,275 1,631 31,869 53,111 203,404 Unrestricted £ - - - 57,127 1,577 11,543 8,023 78,270 10,490 41,132 4,875 56,497 |
Total 2020 £ 43,518 73,275 1,631 31,869 53,111 203,404 Total 2020 £ - - - 57,127 1,577 11,543 8,023 78,270 |
Total 2019 £ 16,675 37,523 3,006 37,030 149,657 |
|---|---|---|---|
| 243,891 | |||
| Total 2019 £ 8,737 3,000 540 4,874 - - - |
|||
| 17,151 | |||
| - - 4,874 |
|||
| 4,874 | |||
The average monthly number of full time equivalent employees during the year was as follows:
| All staff | 2020 Number 17 17 |
2019 Number 17 |
|---|---|---|
| 17 |
13 (2019 - 13) of the above employees participated in the Defined Contribution Pension Scheme
Page 15
RSPCA Northamptonshire Branch Notes to the Accounts
11 Tangible fixed assets
| 11 Tangible fixed assets | ||||
|---|---|---|---|---|
| Land and buildings £ Cost or revaluation At 1 January 2020 49,773 Additions - At 31 December 2020 49,773 Depreciation and impairment At 1 January 2020 21,008 Depreciation charge for the year 7,466 At 31 December 2020 28,474 Net book values At 31 December 2020 21,299 At 31 December 2019 28,765 12 Debtors VAT recoverable Prepayments and accrued income 13 Creditors: amounts falling due within one year Trade creditors Other taxes and social security Other creditors Accruals and deferred income |
Motor vehicles |
Animal pens | Furniture and equipment £ 73,164 668 73,832 37,128 5,917 43,045 30,787 36,036 |
Total £ 193,901 668 |
| £ 49,396 - 49,396 23,136 7,409 30,545 18,851 26,260 |
£ 21,568 - 21,568 13,563 2,001 15,564 6,004 8,005 2020 £ 26,797 15,818 42,615 2020 £ 16,446 5,478 1,474 4,083 27,481 |
|||
| 194,569 | ||||
| 94,835 22,793 |
||||
| 117,628 | ||||
| 76,941 | ||||
| 99,066 | ||||
| 2019 £ 22,584 16,082 |
||||
| 38,666 | ||||
| 2019 £ 16,611 - 8,492 4,582 |
||||
| 29,685 |
Page 16
RSPCA Northamptonshire Branch Notes to the Accounts
14 Movement in funds
| Restricted funds: Restricted income funds: Total Unrestricted funds: General funds Revaluation Reserves: Total funds 15 Analysis of net assets between funds Fixed assets Net current assets 16 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 January 2020 789 789 470,075 470,864 At 1 January 2020 £ |
Incoming resources (including other gains/losses ) £ - - 630,618 630,618 Cash flows £ |
Resources expended £ - - (644,504) (644,504) Unrestricted funds £ 76,941 380,037 456,978 New HP/Finance leases £ |
At 31 December 2020 £ 789 |
|---|---|---|---|---|
| 789 | ||||
| 456,189 | ||||
| 456,978 | ||||
| Total £ 76,941 380,037 |
||||
| 456,978 | ||||
| At 31 December 2020 £ |
||||
| 362,817 | 2,086 | 364,903 | ||
| 362,817 362,817 |
2,086 2,086 |
- - |
364,903 | |
| 364,903 | ||||
Page 17
RSPCA Northamptonshire Branch Notes to the Accounts
17 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| Operating leases with expiry date: Within one year In the second to fifth years inclusive Pension commitments The pension cost charge to the charity amounted to: |
2020 Land and buildings £ 113,016 222,432 335,448 |
2020 Other £ - - - 2020 £ 4,875 |
2019 Land and buildings £ 131,472 224,716 356,188 |
2019 Other £ - - |
|---|---|---|---|---|
| - | ||||
| 2019 £ 4,874 |
Page 18
RSPCA Northamptonshire Branch Detailed Statement of Financial Activities
for the year ended 31 December 2020
| Income and endowments from: Donations and legacies Legacies and bequests Appeals, donations and subscriptions Fundraising Grants Charitable activities Neutering subsidy Adoptions Other trading activities Sales of donated goods Rags income Pet insurance commission Investments Bank interest Total income and endowments Expenditure on: Costs of other trading activities Rent, rates, light, heat, power and premises insurance Staff costs Repairs and maintenance Other expenses Total of expenditure on raising funds Charitable activities Rent, rates, light, heat, power and premises insurance Staff costs Repairs and maintenance Other expenses Grants made |
Unrestricted funds 2020 £ 10,230 22,565 45,769 149,411 227,975 4,313 45,018 49,331 327,920 19,132 6,068 353,120 192 192 630,618 139,220 154,286 20,530 48,794 362,830 362,830 43,518 73,275 1,631 31,869 53,111 203,404 |
Total funds 2020 £ 10,230 22,565 45,769 149,411 227,975 4,313 45,018 49,331 327,920 19,132 6,068 353,120 192 192 630,618 139,220 154,286 20,530 48,794 362,830 362,830 43,518 73,275 1,631 31,869 53,111 203,404 |
Total funds 2019 £ 13,533 8,011 112,807 44,159 |
|---|---|---|---|
| 178,510 | |||
| 16,422 45,125 |
|||
| 61,547 | |||
| 514,982 41,397 4,069 |
|||
| 560,448 | |||
| 763 | |||
| 763 | |||
| 801,268 140,015 250,250 30,242 62,458 |
|||
| 482,965 | |||
| 482,965 16,675 37,523 3,006 37,030 149,657 |
|||
| 243,891 |
Page 19
RSPCA Northamptonshire Branch Detailed Statement of Financial Activities
| Total of expenditure on charitable activities Other expenditure Legal fees Fundraising expenditure (from restricted funds) Fundraising expenditure Employee costs Salaries/wages Employer's NIC Pension costs Staff training Premises costs Rent General administrative costs, including depreciation and amortisation Depreciation of Motor vehicles Depreciation of Animal pens Depreciation of Furniture and equipment General insurances Postage and couriers Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Solicitor's fees Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains |
203,404 - - - - 10,490 41,132 4,875 630 57,127 1,577 1,577 - - - 890 325 2,328 1,602 300 1,598 4,500 11,543 4,200 2,025 1,238 560 8,023 78,270 644,504 - (13,886) (13,886) - |
203,404 - - - - 10,490 41,132 4,875 630 57,127 1,577 1,577 - - - 890 325 2,328 1,602 300 1,598 4,500 11,543 4,200 2,025 1,238 560 8,023 78,270 644,504 - (13,886) (13,886) - |
243,891 8,737 3,000 540 |
|---|---|---|---|
| 12,277 | |||
| - - 4,874 - |
|||
| 4,874 | |||
| - | |||
| - | |||
| - - - - - - - - - - |
|||
| - | |||
| - - - - |
|||
| - | |||
| 17,151 | |||
| 744,007 - |
|||
| 57,261 | |||
| 57,261 - |
Page 20
RSPCA Northamptonshire Branch Detailed Statement of Financial Activities
| Net movement in funds Reconciliation of funds: Total funds brought forward , 7 8 9 Total funds carried forward , 7 8 9 |
(13,886) - - |
(13,886) 470,864 456,978 |
57,261 |
|---|---|---|---|
| 413,603 | |||
| 470,864 |
Page 21
RSPCA Northamptonshlre Branch Trustee5 Annual Report The Trustees are responsible for keeping proper accountlng records that dlsclose wlth reasonable accuracy at any time the financial position of the charity and to enab5e them to ensure that the financial statements comply with the Charities Art 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also re5ponslble for safeguarding the asset5 of the charity and hence taking re350nable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees M. Topp Trustee 23 June 2021 C¥W-oL ouG-1.
RSPCA Northamptonshire Branch Balance Sheet at 31 December 2020 Charity No. 205377 2020 2019 Flxed assets Tangible assets li 76,941 76,941 99,066 99,066 Current assets Debtors Cash at bank and in hand 12 42,615 364,903 407,518 127.4811 380,037 38.666 362,817 401,483 129,685} Creditors. Amount falling due within one year NetLurrent assets 13 371,798 Total assets less current Ilabllltles 456,978 470,864 Net assets excluding pension asset or liablllty 456,978 470,864 Total net assets 456,978 470,864 The funds of the charlty Restricted funds Restricted income funds 14 789 789 789 789 Unrestricted funds 14 General funds 456,189 470,075 456,189 470,075 Re5erve5 14 Total funds 456,978 470,864 Approved by the trustees on 22 June 2021 And slgned on their behalf by- M.Topp Trustee 23 June 2021 ftfLO i_. Ci4Prii of TF_LIS I &ES.