2020-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Plymouth And South West Devon Branch

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Report ofthe Trustees	1	to	4
Independent Examiner's Report
Statement ofFinancial Activities
Statement ofFinancial Position
Statement ofCash Flows
Notes to the Statement ofCash Flows
Notes to the Financial Statements	10	to	17

						31.12.20	31.12.19
				Unrestricted	Restricted	Total	Total
			Notes	funds 5	fundf	funds 8	funds 5
INCOME AND ENDOWNIENTS		FROIIII
Donations and legacies			2	117,981		117,981	389,007
Charitable activities			5
Treatment and welfare of animals				3,170		3,170	3,745
Other trading activities				47,691		47,691	54,898
Investment income				20,920		20,920	24,477
Total				189,762		189,762	472,127
EXPENDITURE ON
Raising funds			6	14,322		14,322	25,283
Charitable activities			7
Treatment and welfare	of animals			139,409		139,409	120,835
Total				153,731		153,731	145,118
Net gains on investments				5,846		5,846	212,104
NET INCOME				41,877		41,877	538,113
RECONCILIATION OF FUNDS
Total funds brought	forward			1,637,938		1,637,938	1,099,825
TOTAL FUNDS CARRIED FORWARD				1,679,815		1,679,815	1,537,938

	31 Dece	mber 2020
				31.12.20	31.12.19
		Unrestricted	Restricted	Total	Total
	Notes	funds	fundf	funds f	fundsf
FIXEDASSETS
Tangible assets	14	67,432		67,432	68,540
Investments
Investments	15	212,809		212,809	32,232
Investment property	16	315,000		315,000	315,000
		595,241		595,241	415,772
CURRENT ASSETS
Debtors	17	6,188		6,188	10,310
Cash at bank and in hand		1,090,361		1,090,361	1,247,341
		1,096,549		1,096,549	1,257,651
CREDITORS
Amounts falling due within one year	18	(11,975)		(11,975)	(35,485)
NET CURRENT ASSETS		1,084,574		1,084,574	1,222,166
TOTAL ASSETS LESSCURRENT LIABILITIES		1,679,815		1,679,815	1,637,938
NET ASSETS		1,679,815		1,679,815	1,637,938
FUNDS	19
Unrestricted funds				1,679,815	1,637,938
TOTAL FUNDS				1,679,815	1,637,938

	F	or	The Year Ended 3	1 December 2020
				31.12.20	31.12.19
			Notes		f.
Cash flows from operating	activities
Cash generated from operations				18,385	356,198
Net cash provided by operating activities				18,385	356,198
Cash flows from investing	activities
Purchase offixed asset investments				(184,154)	(6,952)
Sale offixed asset investments				8,789	6,758
Net cash used in investing activities				(175,365)	(194)
Change in cash and cash	equivalents	In
the reporting period				(156,980)	356,004
Cash and cash equivalents	at the
beginning ofthe reporting	period			1,247,341	891,337
Cash and cash equivalents	at the end	of
the reporting period				1,090,361	1,247,341

			For The Year Ended	For The Year Ended	For The Year Ended	31 December 2020
RECONCILIATION			OF NET INCOME TO NET CASH			FLOW FROM OPERATING	ACTIVITIES
							31.12.20	31.12.19
							6	f.
Net Income	for the		reporting		period (as per the Statement of Financial
Activities)							41,877	538,113
Adjustments	for:
Depreciation	charges						1,108	1,111
Gain on investmsnts							(5,212)	(211,322)
Decrease in	debtors						4,122	6,966
(Decrease)/increase			in creditors				(23,510)	21,330
Net cash provided			by operations				18,385	356,196
ANALYSIS OF CHANGES				IN	NET FUNDS
						At 1.1.20 f	Cash flow 6	At31.12.20 f
Net cash
Cash at bank and		in	hand			1,247,341	(156,980)	1,090,361
						1,247,341	(156,980)	1,090,361
Total						1,247,341	(156,980)	1,090,361

				31.12.20	31.12.19
				f	f
Legacies				87,018	359,879
Gift aid income				126
Collection	Boxes			25,173	27,220
Miscellaneous		donations	and collections	5,664	1,908
				117,981	389,007
OTHER TRADING ACTIVITIES
				31.12.20	31.12.19 f
Tavistock	takings			12,001	23,250
StJudea takings				1,326	6,739
Milehouse	takings			4,364	24,909
Government	grants			30,000
				47,691	54,898
INVESTMENT		INCOME
				31.12.20	31.12.19
				f	f
Rents received				16,088	19,665
Bank and	Building Society Interest			4,832	4,812
				20,920	24,477

					Notes to the	Notes to the	Financial Statements	-continued
					For The Year Ended 31 December 2020
	INCOME	FROM CHARITABLE				ACTIVITIES
									31.12.20	31.12.19
						Activity				f
	Homing fees					Treatment	and welfare ofanimals		3,170	3,745
	RAISING FUNDS
	Raising	donations		and	legacies
									31.12.20	31.12.19
										2
	Administration		charges						1,202	8,997
	Other trading		activities
									31.12.20 6	31.12.19 f
	Rent and	rates							5,681	7,358
	Insurance								476	668
	Building	repairs							1,543	1,402
	Light and	heat							1,712	1,967
	Support costs								423	601
									9,835	11,996
	Investment management				costs
									31.12.20	31.12.19
									6	f
	Light and	heat							950	164
	Insurance								419	881
	Administrative		expenses						1,361	1,982
	Property	repairs							137	1,048
	Investment management				charges				289
	Support costs								129	215
									3,285	4,290
	Aggregate	amounts							14,322	25,283
7.	CHARITABLE		ACTIVITIES COSTS
									Support
								Direct	costs (see
								Costs f	note 8) f	Totals f.
	Treatment	and	welfare of		animals			133,413	5,996	139,409

SUPPORT		COSTS
							Governance
						Management f	costs E	Totals
Other trading		activities				302	121	423
Investment	management		costs			92	37	129
Treatment	and welfare ofanimals					4,279	1,717	5,996
						4,673	1,875	6,548
Support costs, included			in the above, are as		follows:
							31.12.20	31.12.19
						Treatment
						and
				Other	Investment	welfare
				trading	management	of	Total	Total
				activities	costs f	animals	activities F	activities f
Bookkeeping		services		65	20	916	1,001	870
Depreciation		and writs offs		72	22	1,014	1,108	1,111
Sundry				86	26	1,226	1,338	1,885
Telephone				60	18	855	933	1,149
Postage and		stationery		19	6	268	293	162
Independent		examination		61	19	870	950	950
Accountancy				60	18	847	925	740
				423	129	5,996	6,548	6,867
INDEPENDENT EXAMINATION
							31.12.20	31.12.19
							E
Independent		examination					950	950

			Unrestricted	Restricted	Total
			funds	fund E	fundsf
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		389,007		389,007
Charitable	activities
Treatment	and welfare of animals		3,745		3,745
Other trading activities			54,898		54,898
Investment	income		24,477		24,477
Total			472,127		472,127
EXPENDITURE ON
Raising funds			25,283		25,283

For The Year Ended 31 Dec	For The Year Ended 31 Dec	For The Year Ended 31 Dec	For The Year Ended 31 Dec	For The Year Ended 31 Dec	ember 2020
COMPARATIVES FOR THE STATEMENT OF FINANCIAL					ACTIVITIES	- continued
					Unrestricted		Restricted		Total
					funds f		fund 8		fundsf
Charitable activities
Treatment and welfare	ofanimals				120,835				120,835
Total					146,118				146,118
Net gains on investments					212,104				212,104
NET INCOIIIIE					538,113				538,113
RECONCILIATION OF FUNDS
Total funds brought	forward
As previously reported					1,207,842				1,207,842
Prior year adjustment					(108,017)				(108,017)
As restated					1,099,825				1,099,825
TOTAL FUNDS CARRIED FORWARD					1,637,938				1,637,938
EMPLOYEES
The charity has no employees		in this year or the proceeding			year.
VOLUNTEERS
The charity relies on volunteers		to carry out management,		administration		and charity	shop	duties.
TANGIBLE FIXEDASSETS
							Fixtures
			Freehold		Plant	and	and
			properiy		machinery		fittings		Totals
			2		f.		F
COST
At 1 January 2020 and	31 December 2020		72,808			99	407		73,314
DEPRECIATION
At 1 January 2020			4,368			76	330		4,774
Charge for year			1,093			3		12	1,108
At 31 December 2020			5,461			79			5,882
NET BOOK VALUE
At 31 December 2020			67,347			20		65	67,432
At 31 December 2019			68,440			23			68,540

FIXEDASSET INVESTMENTS
	Listed
	investments
	f
MARKET VALUE
At 1 January 2020	32,232
Additions	184,154
Disposals	(9,035)
Revaluations	5,458
At 31 December 2020	212,809
NET BOOK VALUE
At 31 December 2020	212,809
At 31 December 2019	32,232

FAIR VALUE
At 1 January 2020
and 31 December 2020	315,000
NET BOOK VALUE
At 31 December 2020	315,000
At 31 December 2019	315,000

17.	DEBTORS:		AMOUNTS	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR
									31.12.20	31.12.19
	Trade debtors									123
	Other debtors								1,398	742
	VAT								4,212	6,419
	Prepayments								578	3,026
									6,188	10,310
18.	CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
									31.12.20	31.12.19
									5	f
	Trade creditors								5,520	27,920
	Other creditors								6,455	7,565
									11,975	35,485
19.	MOVEMENT		IN FUNDS
									Net
									movement	At
								At 1.1.20	in funds	31.12.20
									5	f
	Unrestricted		funds
	General fund							1,428,929	41,877	1,470,806
	Revaluation	Reserve						209,009		209,009
								1,637,938	41,877	1,679,815
	TOTAL FUNDS							1,637,938	41,877	1,679,815
	Net movement		in funds,	included			in the above are as follows:
							Incoming	Resources	Gains and	Movement
							resources f	expended 5	losses f	in funds
	Unrestricted		funds
	General fund						189,762	(153,731)	5,846	41,877
	TOTAL FUNDS						189,762	(153,731)	5,846	41,877
	Comparatives		for movement			In	funds
								Prior	Net
								year	movement	At
							At 1.1.19 f	adjustment	in funds 6	31.12.19 5
	Unrestricted		funds
	General fund						1,207,842	(108,017)	329,104	1,428,929
	Revaluation	Reserve							209,009	209,009
							1,207,842	(108,017)	538,113	1,637,938
	TOTAL FUNDS						1,207,842	(108,017)	538,113	1,637,938

Comparative	net movement in funds,	included in the above are	as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended f	losses f	in funds f
Unrestricted	funds
General fund		472,127	(146,118)	3,095	329,104
Revaluation	Reserve			209,009	209,009
		472,127	(146,118)	212,104	538,113
TOTAL FUNDS		472,127	(146,118)	212,104	538,113

A current ye	ar 12months and prior year 12	months combined position is as follow	s:
			Net
			movement	At
		At 1.1.19 f	in funds f	31.12.20 f
Unrestricted	funds
General fund		1,207,842	370,981	1,578,823
Revaluation	Reserve		209,009	209,009
		1,207,842	579,990	1,787,832
TOTAL FUNDS		1,207,842	579,990	1,787,832

			Incoming	Resources	Gains and	Movement
			resoul ces f	expended f	losses f	in funds f
Unrestricted		funds
General	fund		661,889	(299,849)	8,941	370,981
Revaluation		Reserve			209,009	209,009
			661,889	(299,849)	217,950	579,990
TOTAL	FUNDS		661,889	(299,849)	217,950	579,990