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2022-12-31-accounts

RSPCA Northamptonshire Branch

Charity No. 205377

Trustees' Report and Unaudited Accounts

31 December 2022

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 20
Statements of Cash Flows 21
Detailed Statement of Financial Activities 22 to 24

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 2022.

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:

R. Davis (Resigned 17 February 2022) C. Lent M. Duester L. Hart L. Shegog C. Statham (Resigned 17 February 2022) S. Stell

Key Management Personnel

Chair

Head of Operations Animal Centre Manager Retail Area Manager

Carol Lent Richard Burns Dawn Smith Lynne Wayland

Accountants

Cavanagh Hobden 20 Gustard Wood Wheathampstead AL4 8RP

Bankers

Barclays Bank Plc 1234 Pavilion Drive Northampton Northamptonshire NN4 7SG

Page 2

RSPCA Northamptonshire Branch Trustees Annual Report

Solicitors

DW Solicitors 262A Wellingborough Road Northampton Northamptonshire NN1 4EJ

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 £844,486, increasing from £727,296 in 2021. This was largely the result of the opening of two new shops during the year and an increase in legacies received.

Total resources expended in the year was £821,554 (2021: £783,036).

The resultant increase in income has contributed towards a surplus for the year of £22,932 (2021: deficit £55,740). At 31 December 2022 total funds stand at £424,170, of which £789 is restricted, (2021: £401,238 of which £789 was restricted). There were no movements on the restricted fund during the year.

£64,626 of the unrestricted fund is represented by 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.

Page 4

RSPCA Northamptonshire Branch Trustees Annual Report

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.

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.

Page 6

RSPCA Northamptonshire Branch Trustees Annual Report

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).

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

C. Lent Trustee 26 June 2023

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 financial statements of RSPCA Northamptonshire Branch for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements 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 financial statements 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 FCCA.

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:

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 financial statements to be reached.

Teresa Cavanagh FCCA Cavanagh Hobden 20 Gustard Wood Wheathampstead AL4 8RP 26 June 2023

Page 8

RSPCA Northamptonshire Branch Statement of Financial Activities

for the year ended 31 December 2022

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 income/(expenditure)
Transfers between funds
Net income/(expenditure)
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		 Restricted
funds		 Total funds Total funds
2022 2022 2022 2021
£ £ £ £
186,771 - 186,771 250,909
37,926 - 37,926 38,563
619,563 - 619,563 437,811
226 - 226 13
844,486 - 844,486 727,296
520,059 - 520,059 459,888
226,509 - 226,509 262,213
74,986 - 74,986 60,935
821,554 - 821,554 783,036
- - - -
22,932 - 22,932 (55,740)
- - - -
22,932 - 22,932 (55,740)
22,932 - 22,932 (55,740)
400,449 789 401,238 456,978
423,381 789 424,170 401,238

Page 9

RSPCA Northamptonshire Branch Balance Sheet

at 31 December 2022

Charity No. 205377
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors:Amount falling due within one year
15
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
16
Restricted income funds
Unrestricted funds
16
General funds
Reserves
16
Total funds		 2022
£
5,756
58,870
64,626
40,279
373,116
413,395
(53,851)
359,544
424,170
424,170
424,170
789
789
423,381
423,381
424,170		 2021
£
-
64,725
64,725
34,195
335,082
369,277
(32,764)
336,513
401,238
401,238
401,238
789
789
400,449
400,449
401,238

Approved by the trustees on 26 June 2023

And signed on their behalf by:

C. Lent

Trustee 26 June 2023

Page 10

RSPCA Northamptonshire Branch Notes to the Accounts

for the year ended 31 December 2022

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

Income

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

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:

useful life:
Motor vehicles 25% reducing balance
Animal pens 15% reducing balance
Furniture and equipment 15% reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

Page 12

RSPCA Northamptonshire Branch Notes to the Accounts

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 13

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
4
Income from charitable activities
Adoptions		 Unrestricted
funds
2021
£
250,909
38,563
437,811
13
727,296
459,888
262,213
60,935
783,036
(55,740)
(55,740)
(55,740)
456,189
400,449
Unrestricted
£
123,761
26,575
30,185
6,250
186,771
Unrestricted
£
37,926
37,926		 Restricted
funds
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
789
789
Total
2022
£
123,761
26,575
30,185
6,250
186,771
Total
2022
£
37,926
37,926		 Total funds
2021
£
250,909
38,563
437,811
13
727,296
459,888
262,213
60,935
783,036
(55,740)
(55,740)
(55,740)
456,978
401,238
Total
2021
£
41,101
22,794
38,223
148,791
250,909
Total
2021
£
38,563
38,563

Page 14

RSPCA Northamptonshire Branch Notes to the Accounts

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
8
Expenditure on charitable activities
Expenditure on charitable
activities
Rent, rates, light, heat,
power and premises
insurance
Staff costs
Repairs and maintenance
Other expenses
Direct costs		 Unrestricted
£
593,184
17,977
8,402
619,563
Unrestricted
£
226
226
Unrestricted
£
134,944
265,759
17,226
102,130
520,059
Unrestricted
£
20,398
101,197
285
17,103
87,526
226,509		 Total
2022
£
593,184
17,977
8,402
619,563
Total
2022
£
226
226
Total
2022
£
134,944
265,759
17,226
102,130
520,059
Total
2022
£
20,398
101,197
285
17,103
87,526
226,509		 Total
2021
£
418,123
13,049
6,639
437,811
Total
2021
£
13
13
Total
2021
£
117,445
240,253
11,672
90,518
459,888
Total
2021
£
27,860
108,758
413
31,853
93,329
262,213

Page 15

RSPCA Northamptonshire Branch Notes to the Accounts

9 Other expenditure

Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs		 Unrestricted
£
49,101
3,660
-
11,191
11,034
74,986		 Total
2022
£
49,101
3,660
-
11,191
11,034
74,986		 Total
2021
£
45,096
289
1,328
5,049
9,173
60,935

10 Trustee remuneration and expenses

2022 2021 Number Number The nature of the reimbursed expenses No trustees were renumerated or paid expenses during the year

11 Staff costs

Staff costs
Salaries and wages
Social security costs
Pension costs		 2022
43,827
4,146
1,128
49,101		 2021
40,640
3,479
977
45,096

No employee received emoluments in excess of £60,000.

The average monthly number of full time equivalent employees during the year was as follows:

All staff 2022
Number
22
22		 2021
Number
21
21

22 (2021 - 21) of the above employees participated in the Defined Contribution Pension Scheme

12 Intangible fixed assets

Cost
Additions
At 31 December 2022
Net book values
At 31 December 2022		 Other
£
5,756
5,756
5,756		 Total
£
5,756
5,756
5,756

Page 16

RSPCA Northamptonshire Branch Notes to the Accounts

13 Tangible fixed assets

13 Tangible fixed assets
Land and
buildings
£
Cost or revaluation
At 1 January 2022
49,773
Additions
-
At 31 December 2022
49,773
Depreciation and
impairment
At 1 January 2022
31,668
Depreciation charge for the
year
2,716
At 31 December 2022
34,384
Net book values
At 31 December 2022
15,389
At 31 December 2021
18,105
14 Debtors
VAT recoverable
Prepayments and accrued income
15 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals		 Motor
vehicles		 Animal pens Furniture
and
equipment
£
74,349
5,651
80,000
48,255
5,260
53,515
26,485
26,094		 Total
£
195,086
5,651
£
49,396
-
49,396
33,373
2,404
35,777
13,619
16,023		 £
21,568
-
21,568
17,065
1,126
18,191
3,377
4,503
2022
£
11,256
29,023
40,279
2022
£
49,151
-
-
200,737
130,361
11,506
141,867
58,870
64,725
2021
£
18,214
15,981
34,195
2021
£
22,139
5,586
1,536
4,700 3,503
53,851 32,764

Page 17

RSPCA Northamptonshire Branch Notes to the Accounts

16 Movement in funds

Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
17 Analysis of net assets between funds
Fixed assets
Net current assets
18 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2022
789
789
400,449
401,238		 Incoming
resources
(including
other
gains/losses
)
£
-
-
844,486
844,486
Unrestricted
funds
£
64,626
358,755
423,381
At 1 January
2022
£		 Resources
expended
£
-
-
(821,554)
(821,554)
Restricted
funds
£
-
789
789
Cash flows
£		 At 31
December
2022
£
789
789
423,381
424,170
Total
£
64,626
359,544
424,170
At 31
December
2022
£
335,082 38,034 373,116
335,082
335,082		 38,034
38,034		 373,116
373,116

Page 18

RSPCA Northamptonshire Branch Notes to the Accounts

19 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:		 2022
Land and
buildings
£
72,100
289,542
361,642		 2022
Other
£
-
-
-
2022
£
7,319		 2021
Land and
buildings
£
97,876
178,200
276,076		 2021
Other
£
-
-
-
2021
£
6,563

Page 19

RSPCA Northamptonshire Branch Notes to the Accounts

20 Related party disclosures

Related party disclosures
2022 2021
Transactions with related parties £ £
Name of related party The RSPCA Central/Headquarters
The RSPCA Central/Headquarters provides
income to The RSPCA Northamptonshire
branch in the form of central funding
Description of relationship allocation and the distribution of allocated
between the parties legacies.
Allocation of central funding income for the
Description of transaction year was £25,422. Legacies received via
and general amounts RSPCA Central/Headquarters in the year
involved were in the sum of £123,759.
Name of related party The RSPCA Central/Headquarters
The RSPCA Northamptonshire Branch pay
The RSPCA Central/Headquarters for the
Description of relationship supply of insurances, animal related supplies
between the parties and for the support fundraising activities.
The amount paid to The RSPCA
Central/Headquarters for the supply of
insurances in the year was in the sum of
£1,918.49. The amount paid to The RSPCA
Central/Headquarters for animal related
supplies for the year was in the sum of
£2,189.78. The amount paid to The RSPCA
Description of transaction Central/Headquarters for the support of
and general amounts fundraising activities in the year was in the
involved sum of £917.22.
Amount due from/(to) the related party 721 1,404

Page 20

RSPCA Northamptonshire Branch Statement of Cash flows for the year ended 31 December 2022

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in trade and other receivables
Increase in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Payments for intangible assets
Dividends, interest and rents from investments
Net cash used in investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
22,932
11,506
(226)
(6,084)
21,087
49,215
(5,651)
(5,756)
226
(11,181)
-
38,034
335,082
373,116		 2021
£
(55,740)
12,733
(13)
8,420
5,283
(29,317)
(517)
-
13
(504)
-
(29,821)
364,903
335,082
Components of cash and cash equivalents
Cash and bank balances 373,116 335,082
373,116 335,082

Page 21

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

for the year ended 31 December 2022

Income and endowments from:
Donations and legacies
Legacies and bequests
Appeals, donations and
subscriptions
Fundraising
Grants
Charitable activities
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
Direct costs		 Unrestricte
d funds
2022
£
123,761
26,575
30,185
6,250
186,771
37,926
37,926
593,184
17,977
8,402
619,563
226
226
844,486
134,944
265,759
17,226
102,130
520,059
520,059
20,398
101,197
285
17,103
87,526
226,509		 2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2022
£
123,761
26,575
30,185
6,250
186,771
37,926
37,926
593,184
17,977
8,402
619,563
226
226
844,486
134,944
265,759
17,226
102,130
520,059
520,059
20,398
101,197
285
17,103
87,526
226,509		 Total funds
2021
£
41,101
22,794
38,223
148,791
250,909
38,563
38,563
418,123
13,049
6,639
437,811
13
13
727,296
117,445
240,253
11,672
90,518
459,888
459,888
27,860
108,758
413
31,853
93,329
262,213

Page 22

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Motor and travel costs
Business mileage costs
reimbursed
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of Motor vehicles
Depreciation of Animal pens
Depreciation of Furniture and
equipment
Bank charges
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
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains		 226,509
43,827
4,146
1,128
49,101
3,660
3,660
-
-
-
-
-
43
40
219
302
1,544
110
84
8,849
11,191
4,200
6,834
-
11,034
74,986
821,554
-
22,932
22,932
-		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 226,509
43,827
4,146
1,128
49,101
3,660
3,660
-
-
-
-
-
43
40
219
302
1,544
110
84
8,849
11,191
4,200
6,834
-
11,034
74,986
821,554
-
22,932
22,932
-		 262,213
40,640
3,479
977
45,096
289
289
1,328
1,328
-
-
-
-
920
180
405
2,162
-
26
1,356
5,049
4,200
3,602
1,371
9,173
60,935
783,036
-
(55,740)
(55,740)
-

Page 23

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 22,932
400,449
423,381		 -
789
789		 22,932
401,238
424,170		 (55,740)
456,978
401,238

Page 24