2023-12-31-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 of Financial Activities
Statement ofFinancial Position
Statement ofCash Flows
Notes to the Statement ofCash Flows
Notes to the Financial Statements	10	to	17
Detailed Statement ofFinancial Activities	18	to	19

	For	The Year En	ded 31Dec m	r2023
					31.12.23	31.12.22
			Unrestrtcted	Restricted	Total	Total
		Notes	funds	fund 6	funds f	funds
INCOME AND ENDOWMENTS	FROM
Donations and legacies		2	39,206		39,206	42,179
Charitable activities		5
Treatment and welfare ofanimals			1,460		1,460	3,239
Other trading acbvities			31,520		31,520	14,458
Investment income			34,986		34,986	25,006
Total			107,172		107,172	84,882
EXPENDITURE ON
Raising funds		6	34,303		34,303	16,413
Charitable activities
Trealment and welfare ofanimals			210,585		210,585	162,355
Total			244,888		244,888	178,768
Net gains on investments			6,102		6,102	50,487
NET INCOME/(EXPENDITURE)			(131,614)		(131,614)	(43,399)
RECONCILIATION OF FUNDS
Total funds brought forward			1,611,549		1,611,549	1,654,948
TOTAL FUNDS CARRIED FORWARD			1,479,935		1,479,935	1,611,549

				'
	m	n	f	I Position
	3~1D			3 3
						31.12.23	31.12.22
				Un restncted	Restricted	Total	Total
	Notes			funds f	fund	funds f	fundsf
FIXEDASSETS
Tangible assets		14		64,122		64,122	65,223
Investments
Investments		15		223,252		223,252	212,552
Investment property		16		395,000		395,000	395,000
				682,374		682,374	572,775
CURRENT ASSETS
Debtors		17		6,062		6,062	10,323
Cash at bank and in hand				833,626		833,626	952,817
				839,688		839,688	953,140
CREDITORS
Amounts falling due within one year		18		(42,127)		(42,127)	(24,365)
NET CURRENT ASSETS				797,561		797,661	938,774
TOTAL ASSETS LESSCURRENT LIABILITIES				1,479,935		1,479,935	1,511,549
NETASSETS				1,479,935		1,479,935	1,511,549
FUNDS		19
Unrestricted funds						1,479,935	1,611,549
TOTAL FUNDS						1,479,935	1,611,549

			Ro at Socio	Ro at Socio	forthe Prey	n on	of
			Crue	nlmals P		th &Scut
			W~WWWW
			tateme		fCash Flows
			For The Y	r Ended 31 I3		mber	2023
							31.12.23	31.12.22
			Notes					6
Cash flows from operating		actlvides
Cash generated from operabons							(105,425)	(97,964)
Net cash used in operating		acbwties					(105,425)	(97,964)
Cash flows from Investing		activities
Purchase offixed asset investments							(80,565)	(79,082)
Sale offixed asset investments							66,799	77,136
Net cash used m investing	activities						(13,766)	(1,946)
Change In cash and cash the reporting period		equivalents	in				(119,191)	(99,910)
Cash and cash equivalents		at the
beginning ofthe reporting		period					952,817	1,052,727
Cash and cash equivalents		at the end	of
the reporting period							833,626	952,817

RECONCILIATION	OF NE	T EXPE	NDITURE TO NET	CASH FLOW FROM OPER	ATING ACTIVIT	IES
					31.1223	31 12.22
					6	f
Net expenditure for	the reporting		period (as per the	Statement of
Financial ActNldes)					(131,614)	(43,399)
AdJustments for.
Depreciation charges						1,103
Gain on investments					(6,102)	(50,487)
Decrease/(increase)	in debtom				14,530	(1,122)
Increase/(decrease)	in creditors				17,761	(4,059)
Net cash used in operations					(106,425)	(97,964)
ANALYSIS OF CHANGES		IN NET	FUNDS
				At 1.1.23 f	Cash flow E	At 31.12.23 8
Net cash
Cash at bank and in	hand			952,817	(119,191)	833,626
				952,817	(119,191)	833,626
Total				952,817	(119,191)	833,626

				31.12.23	31 12.22
					f
Legacies				6,205	8,721
Gift aid income					34
Collection	Boxes			23,094	23,218
Miscellaneous		donations	and collections	9,907	10,206
				39,206	42,179
OTHER TRADING ACTIVITIES
				31.12.23	31.12.22
				f
Tavistock	takings			22,413	6,621
Milehouse	takings			9,107	7,837
				31,520	14,458
INVESTMENT		INCOME
				31.12.23	31.12.22
					f
Rents received				23313	18,583
Bank and	Building Society Interest			11,673	6,423
				34,986	25,006

6.	INCOME FRO	M CHARIT	ABLE ACTIVITI	ES
						31.12.23	31.1222
			Activity			f
	Homing fees		Treatment	and welfare ofanimals		1,460	3,239
6.	RAISING FUNDS
	Other trading	activities				31.12.23	31.12.22
						f	f
	Rent and rates					6,076	2,717
	Insurance					1,221	1,116
	Building repairs					4,467	1,944
	Light and heat					6,138	2,087
	Bad debts						147
	Support costs					1,162	506
						18,053	8,517
	Investment management		costs
						31.12.23	31.1222
						f
	Light and heat					1,923	275
	Administrauve	expenses				2,910	2,345
	Property repairs					7,960	3,262
	Investment management		charges			2,423	1,574
	Support costs					1,034	440
						16,260	7,896
	Aggregate amounts					34,303	16,413
7.	CHARITABLE	ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs f	note 8)	Totals
	Treatment and	welfare of	animals		197,173	13,412	210,686

SUPPORT		COS	TS
									Governance
								Management E	costs f	Totals f
Other trading		acbvities						948	204	1,162
Investment	management			costs				852	182	1,034
Treatment	and welfare ofanimals							11,043	2,369	13,412
								12,843	2,766	15,698
Support costs, induded				in the above,	are	as follows:
									31.12.23	31.12.22
								Treatment
								and
					Other		Investment	welfare
					trading		management	of	Total	Total
					activilies f		costs f	animals E	activities	activities f
Bookkeeping		services				95	84	1,093	1,272	1,210
Depreciation		and write ofl's				81	73	947	1,101	1,103
Donabons	paid				406		365	4,730	5,600
Sundry						263	228	2,951	3,432	3,705
Telephone						97	87	1,127	1311	1,077
Postage and		stationery				17	16	195	227	79
Independent		examination				102	93	1,185	1,380	1,560
Accountancy						102	89	1,184	1,375	1,665
					1,162		1,034	13,412	15,698	10,299
INDEPENDENT			EXAMINATION
									31.12.23	31.12.22
										E
Independent		examination							1,380	1,560

			Unrestricted	Restncted	Total
			funds f	fundf	fundsf
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		42,179		42,179
Charitable	activities
Treatment	and welfare ofanimals		3,239		3,239
Other trading acbvities			14,458		14,458
Investment	income		25,006		25,006
Total			84,882		84,882

Notes Financial Sta ontlnued ForThe Year Ends 1 December 202	Notes Financial Sta ontlnued ForThe Year Ends 1 December 202
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued
	Unrestricted	Restricted	Total
	funds 5	fund f	fundsf
Raising funds	16,413		16,413
Charitable activities
Treatment and welfare ofanimals	162,355		162,355
Total	178,768		178,768
Net gains on investments	50,487
NET INCOME/(EXPENDITURE)	(43,399)		(43,399)
RECONCILIATION OF FUNDS
Total funds brought forward	1,654,948		1,654,948
TOTAL FUNDS CARRIED FORWARD	1,611,549		1,611,549

TANGIBLE FIXEDASSETS
				Fixtures
	Freehold	Plant	and	and
	property 6	machinery 6		fittings f	Totals f
COST
At 1 January 2023 and 31 December 2023	72,808		99		73,314
DEPRECIATION
At 1 January 2023	7,645			362	8,091
Charge for year	1,092			7	1,101
At 31 December 2023	8,737				9,192
NET BOOK VALUE
At 31 December 2023	64,071		13		64,122
At 31 December 2022	65,163		15	45	65,223

FIXEDASSET INVESTMENTS
	LIsterl
	investments
	6
MARKET VALUE
At 1 Januaiy 2023	212,552
Additions	80,565
Disposals	(76,083)
Revaluations	6,218
At 31 December 2023	223,252
NET BOOK VALUE
At 31 December 2023	223,252
At 31 December 2022	212,552

FAIR VALUE
At 1 January 2023
and 31 December 2023
NET BOOK VALUE
At 31 December 2023	395,000
At 31 December 2022	395,000

Ifthe prop	erty had not been revalued it would h	ave been included a	t the following histoncal cost
			31.12.23	31.12.22
				E
Cost			105,991	105,991
Fair value	at 31 December 2023 is represented	by.
Valuation	in 2023			395,000

									31.12.23	31.1222 f
	Other debtors								300	1,585
	VAT								3,926	7,011
	Prepayments								1,836	1,727
									6,062	10,323
18.	CREDITORS:	AMOUNTS		FALLING DUE WITHIN QNE YEAR
									31.12.23	31 12.22
	Trade creditors								12,258	15,473
	Other creditors								29,869	8,893
									42,127	24,355
19.	MOVEMENT	IN FUNDS
									Net
									movement	At
								A(1.123 f	in funds E	31.12.23 f
	Unrestricted	funds
	General fund							1,611,549	(131,614)	1,479,935
	TOTAL FUNDS							1,611,549	(131,614)	1,479,935
	Net movement	in funds,	included			in the above	are as follows:
							Incoming	Resources	Gains and	Movement
							iesoui'ces 5	expended f	losses f	in funds 6
	Unrestricted	funds
	General fund						107,172	(244,888)	6,102	(131,614)
	TOTAL FUNDS						107,172	(244,888)	6,102	(131,614)
	Comparatlves	for movement			ln	funds
									Net
									movement	At
								AI 1.1.22 f	in funds	31 12.22
	Unrestricted	funds
	General fund							1,654,948	(43,399)	1,611,549
	TOTAL FUNDS							1,654,948	(43,399)	1,611,549

Compara	tive	net movement in funds,	included in the above are as	follows:
			Incoming	Resources	Gains and	Movement
			resources 6	expended f	losses f	in funds f
Unrestricted		funds
General	fund		84,882	(178,768)	50,487	(43,399)
TOTAL	FUNDS		84,882	(178,768)		(43,399)

A curren	t yea	r 12months and prior year 12	months combined position is as follows.
				Net
				movement	At
			At 1.1.22 f	in funds f	31.1223 f
Unrestricted		funds
General	fund		1,654,948	(175,013)	1,479,935
TOTAL	FUNDS		1,654,948	(175,013)	1,479,935

			Incoming	Resources	Gains and	Movement
			msoulces	expended	losses	in funds f
Unrestricted		funds
General	fund		192,054	(423,656)	56,589	(175,013)
TOTAL	FUNDS		192,054	(423,656)	56,589	(175,013)

				W	Devon	nch
			De	lied Sta	m ntof	F n nclal A	Itles
			For	The Year	Ends	31 December	2023
								31.1223 f	31 12.22 f
INCOME AND ENDOWMENTS
Donations and legacies Legacies Gift aid income Collection Boxes								6,205 23,094	8,721 34 23,218
Miscellaneous donations		and collections						9,907	10,206
								39,206	42,179
Other trading activities Tavistock takings Milehouse takings								22,413 9,107	6,621 7,837
								31,520	14,458
Investment income
Rents received								23,313	18,583
Bank and Building Society Interest								11,673	6,423
								34,986	25,006
Charitable activities Homing fees								1,460	3,239
Total incoming resources								107,172
EXPENDITURE
Other trading activities Rent and rates Insurance								6,075 1,221	2,717 1,116
Building repairs Light and heat Bad debts								4,467 6,138	1,944 2,087 147
								16,901	8,011
Investment management Light and heat Administrafive expenses Properly repairs Investment management		costs charges						1,923 2,910 7,960 2,423	275 2,345 3,262 1,574
								15,216	7,456
Charitable activhtes
Contributions to RSPCA Kennel fees and food Veterinary fees Professional fees		regional	fund					46,050 42,748 108,375	28,219 35,590 88,911 212
Property management	fees								70
								197,173	153,002

				Detailed S	fFin	v
				ForThe Year Ended	31December	2023
							31 1223	31.12.22f
Support costs
Management
Bookkeeping		services					1,272	1,210
Depreciation	and wnte			offs			1,101	1,103
Donations paid							6,500
Sundry							3,432	3,705
Telephone							1,311	1,077
Postage and	stationery						227	79
							12,843	7,174
Governance		costs
Independent	examination						1,380	1,560
Accountancy							1,375	1,565
							2,755	3,125
Total resources		expended					244,888	178,768
Net expenditure		before gains and losses					(137,716)	(93,886)
Realised recognised			gains and losses
Realised gains/(losses)				on fixed asset
investments							(9,284)	(5,399)
Net expenditure							(147,000)	(99,285)