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2022-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31[ST] DECEMBER 2022

RSPCA Suffolk Central Branch Charity Registration No: 206269

RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Pages 1-2 Front Page / Contents Page
Page 3 Legal and Administrative Information
Pages 4-6 Auditor’s Report
Pages 7-19 Trustees’ Annual Report
Page 20 Statement of Financial Activities
Page 21 Balance Sheet
Page 22 Statement of Cash Flows
Pages 23-33 Notes to the Accounts

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Reference and Administrative Information
Charity Name
Royal Society for the Prevention of Cruelty to Animals Suffolk Central
Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_
Suffolk East & Ipswich Branch)
CharityNo:
206269
Financial Year:
1stJanuaryto 31stDecember 2022
Names of Charity Trustees		 Reference and Administrative Information
Charity Name
Royal Society for the Prevention of Cruelty to Animals Suffolk Central
Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_
Suffolk East & Ipswich Branch)
CharityNo:
206269
Financial Year:
1stJanuaryto 31stDecember 2022
Names of Charity Trustees		 Reference and Administrative Information
Charity Name
Royal Society for the Prevention of Cruelty to Animals Suffolk Central
Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_
Suffolk East & Ipswich Branch)
CharityNo:
206269
Financial Year:
1stJanuaryto 31stDecember 2022
Names of Charity Trustees		 Reference and Administrative Information
Charity Name
Royal Society for the Prevention of Cruelty to Animals Suffolk Central
Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_
Suffolk East & Ipswich Branch)
CharityNo:
206269
Financial Year:
1stJanuaryto 31stDecember 2022
Names of Charity Trustees		 Reference and Administrative Information
Charity Name
Royal Society for the Prevention of Cruelty to Animals Suffolk Central
Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_
Suffolk East & Ipswich Branch)
CharityNo:
206269
Financial Year:
1stJanuaryto 31stDecember 2022
Names of Charity Trustees
Charity Name
CharityNo: 206269
Financial Year: 1stJanuaryto 31stDecember 2022
Names of Charity Trustees
Name Office if applicable Dates acted, if not for
whole year		 Name of person (or
body) entitled to
appoint trustees
Ursula Austin 13.10.21 to 07.01.22
Ian Hendry Branch Members at
Darren King Annual General
Jane “Lesley” Newton Hon. Secretary Meeting (08.06.2022)
and Secondments by
Branch Committee
during the year
Jean Short Hon. Chairman
MaryTaylor Hon. Treasurer
Stephen Taylor Hon. Vice
Chairman
The existing Trustees appoint any new Trustees following the provisions laid out in the
organisation’s governing instrument.
The Trustees who held title to property on behalf of the charity at the date of this report are
Jean Short, Mary Taylor and Stephen Taylor.
Our Hon. President is Sue Southgate.
LEGAL STATUS Unincorporated Charity
GOVERNING INSTRUMENT RSPCA Branch Model Rules Revised 2012
OBJECTS Promotion of kindness and prevention of
cruelty to animals with particular reference to
the area of benefit covered by the Branch, i.e.,
East and West Suffolk and Ipswich.
PRINCIPAL ADDRESS RSPCA Animal Centre, Mill Lane, Martlesham,
IP12 4PD
PRIMARY BANKERS HSBC Bank Plc
12 Tavern Street
Ipswich Suffolk,IP1 3AZ
AUDITORS BG Audit LLP
7 Three Rivers Business Park
Felixstowe Road
Foxhall
Ipswich,IP10 0BF

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Independent Auditor’s Report to the Trustees of RSPCA Suffolk Central Branch

Opinion

We have audited the financial statements of RSPCA Suffolk Central Branch (the ‘charity’) for the year ended 31[st] December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cashflows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other matters

The financial statements of the Charity for the year ended 31[st] December 2021 were not audited as the requirements for an audit were not exceeded.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 14, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Charity and industry, we identified that the principal risks of noncompliance with laws and regulations related to licensing for the animal centre as granted by the RSPCA HQ, and considered the extent to which non-compliance might have a material effect on the financial

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31 December 2022 statements. We also considered those laws and regulat￿n$ that impact directly on the preparation of the financial statements. We considered managements incentives and opportunities for fraudulent adfrustments to the financial statements including override of controls and determined that the principal risks were related to inappropriate journal entries orfraudulerst transaction5 that would resutt in the mi5Stament of funds. Audit piocedvres included-. Making enquiries of management for known or suspected instance5 of fraud or non-compliance with law5 and re8ulation5. Consideration of managemenfs procedures for ihe security of data. Consideration of managemenfs procedures for detetting and preventing fraud. including controls. Reviewing journal entries to identrfy material or uThusual tTrn5action5. Reviewing licensing inspection report5 i55ued by RSPCA HQ. Because of the inherent limitations of an audr(. there is a risk that we will noi detect all irregularities. including those leading to a material rni55taternent in the financial statements or rson<ompliance with regulation. This risk inc¥ease5 the more that cornpliance with a law or regulatioTh is rernoved from the event5 and tran5aCtion5 reflerted in the financial statemellts. as we will be le55 likely to becorne aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud invofves intentional concealment. forgery. collusion. omission or rniSTepre5entation. A further descrlption of our ￿SpOnsibl1￿<1es is available on the FRCS website at.. htt www.frc.or auditors audit-assurance auditor-s-res onsibiliries-for-the-audit-of-the- descri tion-of-the-auditor%E2%80%995-res nsibilf(ies-for. This description forms part of our auditorfs report. Use of our report This report is made 501etyto the charit*s trustee5. as a body. in accordance with Part 4 of the Charities IAccount5 and Reports) Regulations 2008. Our audit work has been undertaken so that we might 5tste to the charirws trustees thosè mattèrs we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone otherthan the charity and the Chari￿5 trustees a5 a both. for our audit wort forthi5 report. or for the opinions we have forrned_ Jonathan OakEey F.C For and on behalf of BG Audit LLP StatutoryAudltor Date.. 5 Juve 2023 7 Three Rivers 8usiness Park Feli¥5towe Road, Fo¥hall Ip5wi¢h IPIO OBF

RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

The Trustees present their Report and Financial Statements

Objectives and Principal Activities of the Charity

The objectives of the Branch are to promote the work and objects of the RSPCA – to promote kindness and/or to suppress cruelty to animals by all lawful means – with particular reference to the area of the Branch, in accordance with the policies of the National Society.

The Branch’s animal welfare work, although local in nature, benefits society at large and also aims to help people in need with the care of their animals. This report illustrates the main activities of the Branch and shows the benefit provided to the public.

The key aims of the Branch are to find suitable new homes for as many animals as possible, and to provide proper care to all animals which come into our Branch, particularly those who have been mistreated or abandoned. To also provide subsidised treatment through our Clinics and Animal Welfare team for those members of the public who cannot afford normal veterinary fees.

Animals taken into our care for re-homing are assessed, receive veterinary treatment, flea and worm treatment, vaccinations, neutering and microchipping as needed. If an animal is not old enough to be neutered, a voucher is given to the adopter for when the animal reaches the appropriate age, and this is closely monitored. This work helps to control the incidence and spread of disease and suffering and promotes responsible pet ownership and both human and animal health.

We re-home animals in our care for a reasonable adoption fee to people able to have a companion animal. It would not be in the best interests of the animals, and therefore would fall outside our objects, to re-home to those who do not meet our rehoming criteria. A virtual or face to face home visit is carried out prior to rehoming for all the animals that we rehome, as well as post adoption follow ups to see how the animals are getting on in their new homes.

Our Animal Centre in Martlesham supports our local RSPCA Inspectorate team by taking in unwanted, mistreated or abandoned animals, as well as taking in pets whose owners are no longer able to care for them, through ill health, financial difficulties, changes in their circumstances, or whose owners have passed away. We continue to have a very good working relationship with the Inspectorate team and thank them for all they do. In 2022 38% of animals taken into our care were brought in by the Inspectorate.

We also take in wildlife that is in need of assistance and, when necessary, the wildlife is transferred to the RSPCA East Winch Wildlife Hospital in Norfolk.

We assist those who cannot afford veterinary treatment for their animals, by running a Veterinary Clinic in Ipswich where heavily subsidised veterinary consultations and basic

RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

treatments are provided to those residing in the Branch area. Vet practices that we partner with will also see eligible welfare clients at their surgery so that we are able to help pets and their owners across our branch area. We operate an income-based welfare assistance scheme which enables the Branch to issue a welfare assistance voucher to help cover veterinary treatment costs for urgent or emergency veterinary care. The people who benefit from these schemes, would otherwise be unable to afford help for their animals, which could result in the animal suffering, or require them to relinquish the pet into the care of a rescue centre. We support keeping pets and their owners together wherever possible and suitable, as we recognise the important bond between animals and people and as we wish to minimise pressure on already-full rescue centres like ours.

The Branch feels neutering of companion animals is a priority and runs neutering schemes where the cost of neutering is heavily subsidised. During 2022 we continued to offer reduced neutering for dogs, cats and rabbits for those on low incomes. This assists members of the public, who would not be able to fund the full cost of the operation themselves and, in animal welfare terms, is a preventative measure to reduce the numbers of unwanted animals and promotes responsible pet ownership. In addition, from the Autumn onwards we offered all those living in certain postcode areas of West Suffolk, 50% off the cost of dog neutering and to have their cat neutered for only £15.

We also continue to provide low-cost microchipping of companion animals at our Animal Centre and through our network of partner vets.

We take in lost and stray animals (excluding dogs) and take steps to reunite them with their owners. The collection or intake of stray dogs is the responsibility of the Local Authority Dog Warden. In 2022 we moved from using the Pets Located online facility for lost and found animals to Animal Search UK, as this is the facility that the National RSPCA Inspectorate team are using. It is a free service for the public to use compared to Pets Located where there is a fee. It is also now the leading search service for missing pets in the UK.

The Branch is registered for Gift Aid which increases the value of donations to the Branch by allowing us to reclaim tax on the donations. Not only can we claim Gift Aid on monetary donations, but we can also ask members of the public if they are willing/able to Gift Aid the donations which they bring to our charity shops.

The Charity owns the Animal Centre at Martlesham, the two houses adjacent to the Centre, namely Forest House and Sunnyland and the Clinic situated at St Georges Street, Ipswich (all freehold). Animal Centre staff members reside in the two houses adjacent to the Centre, providing overnight cover as and when needed. A lease is held on each of the four charity shops.

We support the National Society, other branches and local animal welfare charities by helping with home visits, swapping and transferring animals, inviting them to have stalls at our events and collaborating on campaigns and fundraising events and initiatives.

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

At the end of December 2022, the Branch employed 30 staff members (23 FTE).

The Branch provides volunteering and work experience opportunities for those who wish to support our work and gain valuable experience including trusteeship, fundraising, helping in our shops, at the Clinic and at the Animal Centre. This benefits local people, colleges, schools and companies by providing the possibility of doing work which is compassionate and rewarding.

The Trustees have reviewed the outcomes and achievements of our objectives and activities for 2022, to ensure they remain focused on our aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

There were no significant expenses paid to any of the Trustees during the financial year 1[st] January to 31[st] December 2022.

Advisors

HSBC Bank, Ipswich – Bankers Prettys, Ipswich – Solicitors BG Audit LLP, Ipswich - Auditors Nick Barber Architects Ltd (pro bono)

Organisational Structure

The Society was founded on the 16 June 1824 and granted the “Royal” prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932; the work of the Society is governed by the RSPCA Act and by the Rules of the Society. Membership of the Society is by subscription and may be on a life, annual or junior basis.

The Branch is an unincorporated charitable association and a separately registered charity. It is hoped that all branches will be able to go down the CIO route and the National Society is working on this. We do believe this is the future for our branch. The limited liability of trustees will enable branches to attract trustees and make it easier to receive grants from other organisations.

The work of the RSPCA covers England and Wales. There are three management regions, namely; the North, Wales and Midlands and the South. We are part of the Wales and Midlands Region.

A local committee elected at the AGM governs the RSPCA Suffolk Central Branch. The Branch Committee must be a minimum of five members and a maximum of fourteen. The Committee is drawn from individuals who have been members of the Branch for at least three months (and have attended at least three meetings as an observer). The Trustees elected at the AGM may co-opt three additional Trustees during the year. Trustees are recruited through advertising and promotion. They receive ongoing training and support as necessary. They have individual and collective responsibility for the management of the Branch and its funds. For the majority of

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

2022, the Branch was governed by 6 trustees. The Branch Manager and supporting team will make it a priority to work on recruiting more trustees during 2023.

The day-to-day responsibility of the Animal Centre, Animal Welfare, Shops and Clinic has been delegated to the respective Managers with the Branch Manager heading up the team.

The Trustees hold monthly meetings at which decisions are made. There are also SubCommittee meetings held to discuss areas such as fundraising. Additionally, Extraordinary Meetings are held as needed and an AGM is held in June.

Related Parties

There have been no related party transactions in the period 1 January – 31 December 2022.

Review of Activities

During the year, work continued to tie up the loose ends of the merger which included the transfer of monies from the former West Suffolk Branch into our account, meaning all assets are now accounted for under the Suffolk Central Branch. The merger included a commitment to provide an active presence in the West Suffolk area which was largely achieved through increasing welfare assistance support to people on low incomes. The branch engaged a private boarding establishment to take in animals from the West Suffolk area who may not be able to travel to our Animal Centre in Martlesham and to provide increased capacity; this arrangement was ended later in the year as we were able to accommodate all animals in need in our owned facilities. The branch also continued to seek alternative charity shop premises in West Suffolk, the RSPCA West Suffolk Branch having closed their shop in Bury St. Edmunds prior to the merger. Sadly, no suitable property was found so the branch continues the search. The merger also continued to impact expenditure as all shops required rebranding to reflect the new branch name.

In the September of 2022, we said goodbye to our first Branch Manager, Kim Puttock. Kim worked tirelessly for the branch over the 4 years she was with us and we thank her for all that she did. In January 2023, we welcome Gemma Walpole to the role who brings a wealth of charity experience and knowledge.

During the year the Branch took in 305 animals (215 for welfare reasons and 90 were for nonwelfare reasons) and re-homed 263 animals. The Branch microchipped 292 animals. In addition, the Branch neutered 406 animals.

At our Animal Centre we are able to care for 21 dogs, 20 rabbits, 40 ferrets, 56 cats plus a number of small animals and birds, at any one time. On average we have around 90-100 animals living at the centre whilst they await their new homes. Cats continued to make up the greatest proportion in 2022, accounting for over 40% of animals in our care at any one time. However, it is increasingly the dogs in our care which take up the most time and resource to rehabilitate and rehome.

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

2022 has seen us accept more and more dogs who need not only health rehabilitation, but behavioural help too. Although we don't entirely attribute the rise in behaviour cases to the Covid pandemic, this could have had an effect.

We are seeing many more complex cases which require longer and more specialist behaviour intervention and training plans than ever before. We have invested our time, resources and funds in to making sure we can rehabilitate these dogs and see them successfully live a happy life after rescue, including by introducing a dedicated Behaviourist role. We know the increase of difficult behaviours is here to stay, and we are adapting accordingly to ensure we can provide the dogs coming into our care with what they need to thrive, even if it means a prolonged stay with us.

Also at our Animal Centre, we started work on applying for our new domestic aviary, the trustees started looking at having solar panels on site and a lot of groundwork and fencing work was undertaken to improve facilities for both animals and visitors. We finally had the grand opening of Project Winston in May; which included a wonderful new isolation block, new kennels and support block. The Centre returned to normal opening whereby members of the public could visit in person six days a week.

Volunteers play a vital role across the Branch and we are sincerely grateful to all our volunteers. At the Animal Centre the staff are very appreciative of their dedicated volunteer team who support their work.

We have a small, dedicated volunteer foster team and continue to work on increasing the number of fosterers we have on board. We are indebted to our fosterers as they provide a lifeline for animals who find the centre environment difficult and they can quite literally turn the life of these animals around, as detailed below.

Bruce the cat came into our care in May 2022 via an Inspector as a number of members of the public had seen him as a stray who was limping. Initially, the cattery team were not able to get very close to him without him giving them a warning swipe. It was clear that he had been living outside for most of his life and, unfortunately, after a blood test, we found out he had Feline Immunodeficiency Virus (FIV). This meant it was important that he was content to live as an indoor cat.

Sally our Receptionist stepped in to foster him over the Summer of 2022 and gradually gained his trust. Bruce went from being scared and defensive to greeting her with his signature headbutt. He started enjoying getting fuss from people, on his own terms of course, but we had the knowledge that he could live a stress free and happy indoor life. Happily, Bruce was adopted in October 2022 and as he is on medication for his arthritis, we get to see his adopters monthly when they pick up his prescription and everything seems to be very going well. At his post adoption home visit, he spent the whole time happily snoozing in his bed while our volunteer and the adopters chatted.

Social media and websites play a very important part in our work; especially in the re-homing of animals, enabling branches to showcase their animals to a much larger audience than was

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

previously possible. We are very active on Facebook, Instagram and also on TikTok from time to time. We currently have over 11,000 followers on our Facebook page alone.

Veterinary Clinic

At our Veterinary Welfare Clinic in St. Georges Street in Ipswich, 1940 animals were seen and treated. The Clinic continues to see a high demand for help. A welfare assistance scheme is in place at the Clinic to ensure that assistance is given to those in genuine need, i.e., those in receipt of benefits or on a low income. However, no animal in need will ever be turned away.

Our Ipswich Clinic saw 142 more animals in 2022 compared to 2021, with the overall expenditure on the Clinic going up some £5,900.

At our Ipswich Welfare Clinic some of the trends that we are seeing are a surprising increase in puppies coming in considering the cost-of-living crisis. Also, it is noticeable that people are leaving poorly animals longer before they bring them in to be seen by a vet. Demand for the low-cost pet food we sell has risen dramatically and it is clear this is a vital resource. In addition, the cost of medication is sadly increasing literally month on month.

With the cost of living increasing, it is clear that people are struggling to afford to pay the full amount of their vet’s bills, even those who are not in receipt of benefits and this trend looks to be increasing well into 2023.

The Trustees believe that the statistics detailed above demonstrate that the branch’s activities are making a significant difference to animal welfare in the Branch area and its core purpose is being achieved.

Charity Shops

The Branch runs four busy charity shops; two in Ipswich, one in Felixstowe and one in Stowmarket. As well as raising vital funds for the Branch, the shops help to raise awareness of our Branch and the work we do by displaying rehoming and event posters and signpost members of the public to help. Additionally, our shops help to recycle and upcycle donations, helping the environment.

In 2022 through the hard work of our Shop Managers and volunteers, we were able to claim £21,554 of Gift Aid through the donations given to our Charity Shops. This figure is up 95% compared to 2021.

We are very reliant on the profit from the shops, as this is a vital part of our income and are sincerely grateful for all the donations. We were especially thrilled to see that the shops combined turnover was just short of £300,000 in 2022, a 55% increase compared to 2021, which is a tremendous achievement. This was a welcome increase on previous years and a relief to return to normal trading after the Covid restrictions.

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Fundraising activities

Our Safe Haven sponsorship scheme, whereby members of the public can sponsor animal accommodation at our Animal Centre, plus our events that we organised and attended continue to be a very important part of our income.

Both volunteers and employees carried out the fundraising on behalf of the branch, although the majority of the face-to-face fundraising was carried out by volunteers. There were no professional fundraisers or commercial participators involvement in any of the fundraising activities.

The Branch is registered with the Fundraising Preference Service (FPS). The FPS is a free service run by the Fundraising Regulator that helps people stay in touch with the charities they want to and end contact with those they don't.

Spend on fundraising activities remains modest, as the branch is heavily reliant on volunteers. Although the branch did employ its first-ever paid-for fundraising role, recruiting an Income & Engagement Manager, this was only filled for a short period and the branch continues to revise its approach to resourcing income generation.

Trustees monitor fundraising activity through regular Committee Meetings, and sub-committee meetings, ensuring that activities adhere to legal requirements and best practice.

Education and Talks

Our Educational Speaker, Gill, provides talks mainly to school children and presents to dozens of schools across our large branch area. In the last year she has been to many schools; as far apart as Martlesham and Haverhill. Gill will often take her animal puppet with her when she goes to see the younger children and have an interactive session. Sometimes she will be speaking to a whole school of about 500 children! In 2022 talks focussed on the work of our Animal Centre and having empathy with animals.

Our Volunteers

Our volunteers, who number approximately 80 and to whom we are deeply indebted, provide invaluable support and give their free time generously and readily. The branch would not function without the continued support of these volunteers who help with all areas of our work. Like many organisations in the sector, we continue to find it more difficult to recruit volunteers for our fundraising, especially store collections, and our charity shops, a trend which has continued post-pandemic.

Thank Yous

We would like to take this opportunity to especially thank Ryder Davies Vets, The Barn Vets, Cedarwood Vets, Bury St. Edmunds Veterinary Centre, Nick Barber Architects, Amazon, Pets at Home, Hughes, Tuddenham Press Limited and Suffolk ProHelp.

The Branch received 4 complaints in 2022 which were dealt with and resolved by the Branch Manager and/or Trustees.

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Financial Summary

Total expenditure was £998,543 and total income was £1,876,615. The main income items were:

Donations and boxes 20,396
Legacies 1,192,280
Special Fundraising (incl. our events) 44,984
CharityShop (incl. £22,513 Kickstart) 44,056
Clinic Donations 27,914
Safe Haven 13,786
Grants and Door to Door 43,185
General Donations 97,832
RSPCA West Suffolk Monies 99,423

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Risk Analysis

The Branch has carried out a review to identify major risks and has taken steps to mitigate them. The major risks identified are: -

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

The Branch operates within the framework of the Society’s rules and guidelines and it is the opinion of the Trustees that the Branch’s policies, procedures and controls are adequate to mitigate financial and reputation loss through error or fraud and to maintain the future financial viability of the Branch. There is an ongoing awareness of the need to recruit further Trustees and volunteers.

During 2022 the ongoing review of Branch policies and procedures continued, and any necessary alterations were put in place in order that we continued to comply with legislation and other regulations.

Reserves Policy

It is Branch policy to maintain sufficient funds in reserve to cover maintenance of all Branch property plus keeping available monies to meet known future commitments. In addition, where funds are raised, donations given and/or legacies received for specific purposes, they must be kept separate until that purpose arises. To meet these obligations, the Branch aims to maintain a reserve level of 9 months.

We can confirm that these funds are sufficient to meet all on-going items of expenditure, including rent for the Charity Shops and all other known or anticipated obligations. There are no likely delays foreseen in realising those assets when need arises.

Investment Policy

We confirm that all investments both present and future have been or will be acquired in accordance with the powers available to the Trustees. All investments are reviewed on an annual basis in conjunction with forward planning discussions.

Looking Back

The cost of running our branch operations for this last year were £998,543 against our total income from all sources of £1,876,615.

The branch continues to be very reliant on legacies, which is an unpredictable source but a very important income stream. Our earned income through our charity shops and fundraising is doing remarkably well given the circumstances. We continue to see a general increase in overheads, pretty much across the board, a situation we anticipate will continue into 2023.

Future Plans

The following activities summarise our ambitions for the next 12-24 months:

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RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Trustees’ Responsibilities

Under the Charities Act 2011, the Trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year and of its incoming resources and the application of such resources during the year.

In preparing the statement, the Trustees are required to: -

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which will enable the Trustees to ensure that the financial statements comply with the applicable law, regulations and Trust Deed.

The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of and detection of fraud and other irregularities.

The Trustees would like to sincerely thank all those who have helped and who have continued to show their dedication and commitment to animal welfare in the Branch area.

16

RSPCA Suffolk Central Branch Annual Report and Finandal Statem Forthe Year Ended 31" December 2022 Our aim for the enlar8ed branch area is to inuea5e the number of animals we assist. ensuring that we are able to offer 5UPPOrt to pets and their owners across the branch area. We have a need and ambition to wiew our fundraising to athieve sustainability for the future and a reduced reliance on le8acy income. vthilst re¢o8nising that legacy gifts are an essentk?I and valued part of our income. We will continue to provide valuable service supwrt acnjss the expanded area in line wtth our aims and objectives. I would like to paytr¢bute to all our branch team and the Volunteers who supportthem. as they all, at times. go above and twond the call of duty, to ensure that ourvital animal work here in Suffolk ￿ntinUe* A great big thank you toyou all. Flnally. a special thank you to myfellowtrustees for all their support to myself and the brdnch. Approved Ly Trustees on 5 June 2023 and Signed on thelr behalf by Mrsjean Short Hon. Chairman We are indebted to those who leave legaC￿S to the Branch and to those tsmily and friends who donate in memory of someone special. Their generosity wll help us to continue our vital local animal welfrdre work We are always touched when money is left to the branch in this way and tt is very Special to us and will continue to be so. Please contact the Operations Administrator (details below) if you would like a list of money that was left to us throl￿1 legac￿$ in 2022 If you wish to SUPPOrt RSPCA SUff￿k Central Branch and their animal weltare work in Suffolk by leawng a legacy in your will. please note that the bequest should be worded as follows to avoid any ur￿rtaintrf.- "18ive. devise and bequeath to the RSPCA Suffolk Central Branth. re8i5tered charity number 206269. the sum of £_... or the whole lor a share) or my residuary eststefor tts general charitable purposes. I dedare that the receipt of the HonoraryTreasureror other proper officer of suth Branth shall be a full and sufficient discharge of this legarf. 17

RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Branch Contact Details:

Telephone: 0300 999 7321 Email: info@rspca-suffolkcentral.org.uk Website: www.rspca-suffolkcentral.org.uk Facebook: www.facebook.com/rspcasuffolkcentral Instagram: www.instagram.com/rspca_suffolkcentral

Martlesham Animal Centre, Mill Lane, Martlesham, IP12 4PD

Tel: 0300 999 7321 or info@rspca-suffolkcentral.org.uk Open to the Public: Mon – Saturday 11.30am–3.30pm (Closed Wednesday) and Sunday 1.30-3.30pm. (Please Note: Saturday and Sunday are by appointment only) Telephone lines are open from 9am-4.30pm, 7 days a week.

Clinic, 35A St. George Street, Ipswich, IP1 3NF

Tel: 01473 231972 or clinic@rspca-suffolkcentral.org.uk Open to the Public: Tues 12-1pm and Fri 12-1pm Telephone lines answered between 10.30am-1.30pm on Tuesday and Friday

Welfare / Financial Assistance Line

0300 330 1406 Option 1 – Welfare Assistance and Option 2 – Neutering or welfare@rspca-suffolkcentral.org.uk

Ipswich Charity Shop, 1-3 Tacket Street, Ipswich, IP4 1AU

Tel: 01473 253420 or email tacketstreet.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday – Friday incl. 9am-4.30pm and Saturday 9am-4pm.

Ipswich Charity Shop, 15 Reynolds Road, Ipswich, IP3 0JL

Tel: 01473 7144782 or email reynoldsroad.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Saturday incl. 10am-4pm

Felixstowe Charity Shop, 144a Hamilton Road, Felixstowe, IP11 7DS

Tel: 01394 275350 or email felixstowe.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Saturday incl. 9am-5pm

Stowmarket Charity Shop, Meadow Centre, Wilkes Way, Stowmarket, IP14 1DE

Tel: 01449 259036 or email stowmarket.shop@rspca-suffolkcentral.org.uk Open Hours: Monday to Saturday incl. 9.30am-4.30pm

Educational Talks

Mrs Gill Hendry – education@rspca-suffolkcentral.org.uk.

18

RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2022

Hon. Officer Contact

Mrs Jean Short (Hon. Chairman) - jean.short@rspca-suffolkcentral.org.uk.

Mrs Mary Taylor (Hon. Treasurer) - mary.taylor@rspca-suffolkcentral.org.uk.

rs Jane “Lesley” Newton ( on. Secretary) - lesley.newton@rspca-suffolkcentral.org.uk

Branch Management Contact

Mrs Gemma Walpole – gemma.walpole@rspca-suffolkcentral.org.uk (Branch Manager) or 07522 641525

Mrs Kate Grimwood (Operations Administrator) - kate.grimwood@rspca-suffolkcentral.org.uk or 01449 614057 / 07512 017016.

National RSPCA Helpline/Cruelty Line: 0300 1234 999.

National RSPCA Website : www.rspca.org.uk

Our cover stars:

Bruce cat – See his foster story above. Now happily adopted.

Brian and Shane Ferrets – These two handsome lads are looking for a loving home.

Cody dog – After a long stay with us, he is now living his best life with his new family.

Harvey Rabbit - Harvey is not that keen on other buns so is looking to be a house rabbit with lots of human company.

lease note: The Inspector’s Report for the Essex and Suffolk Group for 2022 is available on our website.

19

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

Notes
Incoming Resources
Revenues, grants, legacies & donations
Activities for generating funds
Investment Income
Covid Grants
Total Incoming Resources
3
Costs of activities in furtherance of the charities objectives
4a
Cost of raising and generating funds
4b
Management & Administration of the charity
4c
Net Incoming Resources before Transfers
Gain/Loss on Disposal of Investments
Transfers
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
Total Funds
2022
2022
2022
£
£
£
1,377,935
161,865
1,539,800
309,355
0
309,355
4,947
0
4,947
22,513
0
22,513
1,714,750
161,865
1,876,615
559,034
66,238
625,272
265,368
0
265,368
107,903
0
107,903
932,305
66,238
998,543
782,445
95,627
878,072
0
0
0
381,472
-381,472
0
1,640,867
285,845
1,926,712
2,804,784
0
2,804,784		 Prior Period
Total Funds
2021
£
576,732
205,929
2,257
96,270
881,188
463,780
197,335
90,299
751,414
129,774
0
0
1,796,938
1,926,712

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners in England and Wales and is reconciled to the total funds as shown in the Balance Sheet on the following page as required by the said Statement.

20

RSPCA Surtolk C•ntral Branch Stat•rnont of FIDanclal AI¥ 2021 Flxed Ass•ts Taroible A8s8ts 1.205.078 1.164.614 10 1205.078 1.164.614 Cuffent Assets Slock Debtor Cash ot Bank 8TrJ In HatKI 4.102 2.794 104,288 682,337 789,419 1.007,0(Y3 1,645.579 Crgdttoys: Amwnts dsJ8 ithin y*8r 45.873 27.321 Net Curr•ntks•ts 1,599,7r 762.098 2.￿,784 1,926,712 Cr•dltorn: Amounts due after mcTr than (Th > 2.8A)4,784 1.¥26.712 CAPITAL & RESERVES Income Fund• General FurKIs Restricted Fur 13 2.W,784 1.640,867 285,845 1.926.772 2,￿￿,784 5th ju￿ 2￿23, aw¥J sKJned on thew behdf by.. Mrs J Short Tru$t•• SL.. 5th Jung 20Z3 21

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

Notes
Cash flow from operating activites
19
Interest paid
Net cash flow from operating activites
Cash flow from investing activities
Net cash inflow from West Suffolk branch
Payments to acquire tangible fixed assets
Interest received
Net cash flow from investing activities
Net increase / (decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January 2022
Cash and cash equivalents at 31 December 2022
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and cash equivalents at 31 December 2022		 95,627
65,856
-
4,947		 2022
£
289,954
-		 285,845
2,296
-
2,257		 2021
£
81,624
-
-
289,954
34,718		 81,624
-
285,806
324,672
682,337		 204,182
478,155
1,007,009 682,337
1,007,009 682,337
1,007,009 682,337

22

RSPCA Suffolk Central Branch Statement of Financial Activities 31 December 2022

1) Accounting policies

1.1 Basis of preparation of accounts

RSPCA Suffolk Central Branch is an unincorporated charity in England. The address of

the registered office is given in the charity information page on page 3 of these financial statements. The nature of the charity's operations and principal activities are also included on page 3 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and the UK Generally Accepted Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Stocks

Stock comprises of goods for resale in order to produce income to further the charity's objects and is valued at the lower of cost or net realisable value.

1.3 Tangible fixed assets for use by the charity and depreciation

Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value, over their expected useful lives on the following basis:-

Plant & machinery – 20 % Motor vehicle – 10 % Building sheds – 20 % Ferret & Cattery houses – 10 % Shop fiitings - 10% Aviary - 10%

No depreciation is charged on the freehold land and buildings. In the opinion of the Trustees the buildings are maintained to such a standard that depreciation is not required.

23

RSPCA Suffolk Central Branch Statement of Financial Activities 31 December 2022

1) Accounting policies (continued)

1.4 Legacies

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

1.5 Incoming resources

Incoming resources from the charity shops and from investments is included when received.

1.6 Resources expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

1.7 Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

1.8 Designated funds

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

1.9 Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim is to ensure the charity will be able to continue to fulfil it's charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unecessarily.

1.10 Risk assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

1.11 Finance and operating leases

Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred. Assets purchased under finance lease are capitalised as fixed assets. Obligations under such agreements are included in creditors. The difference between the capitalised cost and the total obligation under the lease represents the finance charges. Finance charges are written-off to the SOFA over the period of the lease so as to produce a constant periodic rate of charge.

1.12 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.13 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

24

RSPCA Suffolk Central Branch Statement of Financial Activities 31 December 2022

1) Accounting policies (continued)

1.14 Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.15 Financial Instruments

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in the statement of financial activities, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year and not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective rate of interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilties. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

25

RSPCA Suffolk Central Branch Statement of Financial Activities 31 December 2022

1) Accounting policies (continued)

1.16 Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

These include judgements relating to the amount of legacies bequeathed included in other debtors. These have been included on the basis of information available to the Trustees and on reports provided by the legacy department of the RSPCA HQ, who have deemed the receipt of these legacies to be probable in accordance with the Statement of Recommended Practice (FRS102) October 2019.

The amount recognised in debtors at 31st December 2022 amounted to £610,285.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

1.17 Government grants

The charity received government grants in respect of financial assistance following the economic effects of covid-19. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably If entitlement is not met then these amounts are deferred.

26

RSPCA Suffolk East & Ipswich Branch Statement of Financial Activities for the year ended 31 December 2022

2) TANGIBLE FUNCTIONAL FIXED ASSETS

Animal Home
Improvements
Ferret & (including
Land and Buildings Motor Plant, Shop Cattery Project Millar Danks
Buildings Sheds Vehicles Machinery Fittings Houses Winston) Aviary Total
£ £ £ £ £ £ £
Cost at 01-Jan-22 532,517 0 11,444 19,263 24,435 106,101 636,893 0 1,330,653
Additions 7,029 33,490 25,337 65,856
Transfers 0
Disposals 0
Cost at 31-Dec-22 532,517 7,029 44,934 19,263 24,435 106,101 636,893 25,337 1,396,509
Depreciation at 01-Jan-22 0 0 11,444 15,883 22,846 96,923 18,943 166,039
Charge 0 0 1,382 920 1,447 9,178 12,254 211 25,392
Disposals 0
Depreciation at 31-Dec-22 0 0 12,826 16,803 24,293 106,101 31,197 211 191,431
Net Book Value 31-Dec-22 532,517 7,029 32,108 2,460 142 0 605,696 25,126 1,205,078
Net Book Value 31-Dec-21 532,517 0 0 3,380 1,589 9,178 617,950 0 1,164,614

27

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

3) INCOMING RESOURCES
Unrestricted
Funds
Restricted
Funds
TOTAL 2022
£
£
£
a) Donations, Legacies and Similar
Incoming Resources
Door-to-Door collections
23,108
18,577
41,685
Grants
0
1,500
1,500
General
97,832
97,832
Animal Home-other
15,255
15,255
Collection Boxes
1,273
1,273
Clinic Collections
27,914
27,914
Special Efforts
13,398
31,586
44,984
Legacies
1,181,501
10,779
1,192,280
Subscriptions
617
617
Safe Haven
13,786
13,786
Funeral Donations
3,251
3,251
West Suffolk Branch distribution
99,423
99,423
1,377,935
161,865
1,539,800
b) Income from Activities for Generating Funds
Identichip
170
170
Donations Shops
3,018
3,018
Sales (Animal Home)
19,256
19,256
Shop Takings
286,911
286,911
309,355
0
309,355
c) Investment Income
Interest Receivable
4,947
4,947
4,947
4,947
d) COVID Grants
Coronavirus Job Retention Scheme
0
0
Reynolds Road
0
0
Clinic
0
0
Stowmarket
0
0
Felixstowe
0
0
Tacket Street
0
0
Kickstart
22,513
22,513
22,513
0
22,513		 TOTAL 2021
£
24,024
0
38,588
18,121
1,600
27,119
47,159
163,078
479
13,734
2,830
240,000
576,732
60
3,028
17,517
185,324
205,929
2,257
2,257
14,202
10,764
2,173
16,143
10,764
16,143
26,081
96,270

28

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

4) RESOURCES EXPENDED

a) Costs of Activities in Furtherance of
the Charitable Objectives
Animal Home
Clinic
Veterinary Surgeon
17b & 17c
b) Costs of Generating Funds
Charity Shops
17a
c) Resources Expended on Managing and
Administrating the Charity
Telephone/Postage Costs
Sundry
Independent Examiners Fee
Auditors Fees
Insurance
Staff Costs		 Unrestricted
Funds
Restricted
Funds
TOTAL
2022
£
£
£
454,667
50,677
505,344
54,072
54,072
50,295
15,561
65,856
559,034
66,238
625,272
265,368
265,368
1,117
1,117
6,463
6,463
860
860
6,000
6,000
330
330
93,133
93,133
107,903
107,903		 TOTAL
2021
£
382,625
48,131
33,024
463,780
197,335
853
2,497
2,745
0
0
84,204
90,299

29

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

5) RESTRICTED FUNDS
West Suffolk Branch
Donations for assets		 Balance 01-
Jan-22
Income
Expenditure
Transfers
Balance 31-
Dec-22
£
£
£
£
£
285,845
130,279
66,238
349,886
0
0
31,586
31,586
0
285,845
161,865
66,238
381,472
0

The restricted fund represented funds received following the merger with West Suffolk. Separate funds were maintained for twelve months following the merger with the balance then transferred to unrestricted funds after that date. Donations for specific assets were received during the year and the relevant assets have been purchased at the end of the year.

6) CASH AT BANK AND IN HAND
Current Account
High Interest Savings Account
Cash In Hand
Melton Building Society
Monmouthshire Building Society
Virgin Money
Skipton Building Society
Cambridge & Counties
Nationwide Building Society
The Cambridge
7) DEBTORS AND PREPAYMENTS
Trade Debtors
Taxation Recoverable
Prepayments
Other Debtors
8) CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
PAYE, NI and Pensions
Accrued Expenses
Trade Creditors		 2022
£
26,907
370,530
428
85,566
86,104
85,920
85,264
89,269
85,544
91,477
1,007,009
2022
£
3,035
17,935
0
613,498
634,468
2022
£
6,231
6,000
33,642
45,873		 2021
£
36,256
295,226
477
85,302
85,463
5,707
50,000
88,385
35,521
0
682,337
2021
£
733
11,477
5,667
86,411
104,288
2021
£
7,152
3,019
17,150
27,321

9) CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR

The charity held no long term creditors during this or the previous financial period.

30

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

10) FIXED ASSET INVESTMENTS

10) FIXED ASSET INVESTMENTS
Property
Investments
Listed
Investments
Unlisted
Investments
2022 Total
£
£
£
£
Cost or valuation
At 1 January 2022
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Realised Gain on Investments
-
-
-
-
At 31st December 2022
-
-
-
-
Cash held by investment advisors
-
Total Investments including cash
At 31st December 2022
-
Total Investments including cash
At 1st January 2022
-
Property
Investments
Listed
Investments
Unlisted
Investments
2022 Total
£
£
£
£
Historical Cost (excluding cash)
held by investment advisors
At 31st December 2022
-
-
-
-
At 1st January 2022
-
-
-
-
11) ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Funds
Restricted
Funds
TOTAL 2022
£
£
£
Fixed Assets and Investments
1,205,078
1,205,078
Cash
1,007,009
1,007,009
Net Current Assets
592,697
592,697
Liabilities (Due in more than one year)
0
0
2,804,784
0
2,804,784
12) STAFF COSTS AND NUMBERS
2022
£
Gross Wages and Salaries
525,202
Employers Pensions
18,102
Employer's National Insurance Costs
30,987
574,291		 2021 Total
£

-

-

-

-

-



2021 Total
£

-

-
TOTAL 2021
£
1,164,614
682,337
79,761
0
1,926,712
2021
£
428,135
14,046
21,875
464,056

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £18,102 (2021: £14,046).

Employees who were engaged in each of the following activities:

Cost of generating funds/fund raising
Activities in the furtherance of the organisation's objectives		 2022
No.
13
21
34		 2021
No.
13
24
37

The charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of £60,000 or above.

31

RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2022

13) UNRESTRICTED FUNDS

General Reserve At 01-Jan-22
Income
Expenditure
Investment
Gains
Transfers At 31-Dec-22
£
£
£
£
£
£
1,640,867
1,714,750
932,305
381,472
2,804,784
1,640,867
1,714,750
932,305
0
381,472
2,804,784

The General Reserve represents the free funds of the charity which are not designated for particular purposes.

14) TRUSTEES AND OTHER RELATED PARTIES

No payments or reimbursements of expenses were made to trustees or any persons connected with them during the financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.

15) COMMITMENTS

At 31st December 2022 the charity has commitments under non-cancellable operating leases as follows:-

Expiry date:
Within one year
Two to five years
Over five years		 2022
2022
Land and
Buildings
Other
£
£
54,250
0
100,750
0
0
0
155,000
0		 2021
2021
Land and
Buildings
Other
£
£
58,667
0
68,667
0
0
0
127,334
0

£65,762 lease payments have been recognised as an expense during the year (2021: £57,153).

Capital expenditure contracted for but not provided in the financial statements was £nil (2021: £nil).

16) FINANCIAL INSTRUMENTS

Carrying amount of financial assets
Debt instruments measured at amortised cost
Measured at amortised cost		 2022
£
616,533
39,642		 2021
£
87,144
20,169

32

RSPCA Suffolk Central Branch Statement of Financial Activities

for the year ended 31 December 2022

17a) Costs of raising and generating funds
- Shops
Rent
Legal Fees
Rates
Electricity
Administration
Repairs and Renewals
Telephone
Staff Costs
Goods for Sale
Insurance
17b)
Costs of activities in furtherance of the
charities objectives
- Animal Home
Animal Costs
Staff Costs
Repairs and renewals
Rates
Electricity
Administration
Boarding out costs
Depreciation
Van expenses
Telephone
Forest House
Identichips
VET Fees
Cost of Goods Sold
Loss on disposal of fixed assets
17c)
Costs of activities in furtherance of the
charities objectives
- Clinic
Rates
Electricity
Administration: Vet attendance
Other
Repairs and renewals
Telephone
Staff Costs		 Ipswich
Reynolds
Road
Felixstowe
Ipswich
Tacket Street
Stowmarket
Total 2022
Total 2021
£
£
£
£
£
£
5,060
15,750
23,964
20,988
65,762
57,153
0
0
1,250
0
1,250
0
233
623
1,226
1,048
3,130
1,293
1,296
2,598
2,347
4,729
10,970
4,942
3,597
4,285
3,077
3,294
14,253
10,336
1,448
7,282
5,625
2,731
17,086
4,594
290
289
506
230
1,315
1,250
33,420
33,126
47,438
36,083
150,067
116,366
0
0
310
667
977
912
0
558
0
0
558
489
45,344
64,511
85,743
69,770
265,368
197,335

Unrestricted
Funds
Restricted
Funds
Restricted
Funds
Restricted
West Suffolk
Total 2022
Total 2021
£
£
£
£
£
£
20,923
19,307
40,230
27,324
297,791
28,407
326,198
264,815
16,222
30
16,252
19,163
2,208
2,208
6,053
29,817
29,817
12,252
20,286
1,118
21,404
23,102
24,903
24,903
0
25,391
25,391
25,202
7,410
1,815
9,225
1,981
1,972
1,972
1,907
5,909
5,909
2,971
0
158
50,295
15,561
65,856
33,167
1,835
1,835
-2,446
0
0
0
504,962
0
0
66,238
571,200
415,649

Unrestricted
Funds
Restricted
Funds
Restricted
Funds
Restricted
Funds
Total 2022
Total 2021
£
£
£
£
£
£
560
560
712
337
337
502
45,343
45,343
40,421
950
950
975
834
834
481
276
276
157
5,772
5,772
4,883
54,072
54,072
48,131

18) LEGACIES

In accordance with the Statement of Recommended Practice (FRS102) legacies are recognised in the accounts when receipt is probable. Legacies notified but unreceived at 31st December 2022 included in debtors and income amounted to £610,285 (2021: £80,442).

19) RECONCILIATION OF NET INCOME/EXPENDITURE TO NET CASHFLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the year
Net cash inflow from West Suffolk branch
Interest received
Depreciation
Loss on disposal of fixed assets
(Increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities		 2022
2021
£
£
878,072
129,774
-95,627
-285,845
-4,947
-2,257
25,392
25,202
0
0
-1,309
1,431
-530,180
37,688
18,553
12,383
289,954
-81,624

33