2020-12-31-accounts - RSPCA Brighton & The Heart of Sussex

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		Page
Report ofthe Trustees	1	to	11
Report ofthe Independent Auditors	12	to	15
Statement ofFinancial Activities		16
Balance Sheet		17
Cash Flow Statement
Notes to the Cash Flow Statement		19
Notes to the Financial Statements	20	to	30
Detailed Statement ofFinancial Activities	31	to	32

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMKiVTS FROM
Donations and legacies		2	357,224	258	357,482	731,174
Charitable activities
Kennels and sanctus&3&			100,360		100,360	158,085
Other trading activities			23,586		23,586	66,747
investment income			9,786		9,786	21,054
Other income			13,182		13,182
Total			504,138	258	504,396	977,060
EXPENDITURE ON
Raising funds			248		248	3,997
Charitable activities
Kennels and sanctuaiy			697,729	258	697,987	716,638
Total			697,977	258	698,235	720,635
NET INCOME/(EXPENDITURE)			(193,839)		(193,839)	256,425
RECONCILIATION	OF FUNDS
Total funds brought	forward		4,362,888		4,362 888	4,106,463
TOTAL FUNDS CARRIED FORWARD			4,169,049		4,169,049	4,362,888

				2020	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	E
FIXEDASSETS
Tangible assets	15	1,117,411		1,117,411	1,203,019
CURRENT ASSETS
Stocks	16	3,752		3,752	922
Debtors	17	606,605		606,605	654,814
Cash at bank		2,470,058		2,470,058	2,540,600
		3,080,415		3,080,415	3,196,336
CREDITORS
Amounts failing due within one year	18	(28,777)		(28,777)	(36,467)
NET CURRENT ASSETS		3,051,638		3,051,638	3,159,869
TOTAL ASSETSLESSCURRKNT
LIABILITIES		4,169,049		4,169,049	4,362,888
NET ASSETS		4,169,049		4,169,049	4,362,888
FUNDS	19
Unrestricted funds				4,169,049	4,362,888
TOTAL FUNDS				4,169,049	4,362,888

					2020	2019
				Notes
Cash flows from operating		activities
Cash generated fiom operations					(71,533)	(73,076)
Net cash used in operating	activities				(71,533)	(73,076)
Cash flows from Investing		activities
Purchase oftangible fixed assets Sale oftangible fixed assets					(8,920) 125	(10,017)
luterest received					9,786	21,054
Net cash provided by investing activities					991	11,037
Change in cash and cash equivalents			iu
the reporting period					(70,542)	(62,039)
Cash and cash equivalents		at the
beginning ofthe reporting		period			2,540,600	2,602,639
Cash aud cash equivalents		at thc cnd	of
the reporting period					2,470,058	2,540,600

OPERATING A	CTIVITIES
			2020	2019
Net (expenditure)/incoine for the reportiug		period (as per the
Statement ofFinancial Activities)			(193,839)	256,425
Adjustments for:
Depreciation charges			94,528	102,346
Profit on disposal	offixed assets		(125)
Interest received			(9,786)	(21,054)
(increase)/decrease	in stocks		(2,830)	113
Decrease/(increase)	in debtors		48,209	(412,428)
(Decrease)/increase	in creditors		(7,690)	1,522
Net cash used in operatious			(71 533)	(73,076)

ANALYSIS OF CHANGES IN NET	FUNDS
	At 1/1/20	Cash flow	At 31/12/20
	E
Net cash
Cash at bank	2,540,600	(70,542)	2,470,058
	2,540,600	(70,542)	2,470,058
Total	2,540,600	(70,542)	2,470,058

DONATIO	NS AND LE	GACIES
			2020	2019
Donations,	subscriptions	and sundiy inconie	56,462	37,810
Legacies			272,888	646,655
Grants			25,173	26,739
Friends ofBrighton			2,959	19,970
			357,482	731,174
Grants received, included		in the above, are as follows;
			2020	2019
			E
RSPCA - Door toDoor Grant			25,173	26,739

				2020	2019
Fundraising				305	2,731
Private	boarding			23,281	64,016
				23,586	66,747
INVESTMENT INCOME
				2020	2019
Deposit	account interest			'9,786	21,054
INCOME		FROM CHARITABLE ACTIVITIES
				2020	2019
			Activity
Boarding fees and shop sales			Kennels and sanctuaty	28,131	59,843
Anhnal	fees		Kennels and sanctuary	72,014	98,122
Charitable		neutering	Kennels and sanctuaty	215	120
				100,360	158,085

Raising do	nations and legacies
		2020	2019
Fundraising	expenses	89	237
Open Day	expenses	159	3,760
		248	3,997

8.	CHARITABLE ACTIVITIES C	OS	TS
							Grant
							funding of
						Direct	activities	Support
					Costs (see		(see note	costs (scc
						note 9)	10)	note 11)	Totals
	Kennels and sanctuaty					580,531	100,368	17,088	697,987
9.	DIRECT COSTS OF CHARITABLE ACTIVITIES
								2020	2019
									f.
	Wages and salaries							302,826	342,895
	Food and welfare							15,290	37,435
	Rates, light, heat and telephone							36,475	38,531
	Repairs and maintenance							16,899	35,753
	Printing, postage and stationery							2,040	2,6]2
	Vets fees and drugs							72,566	110,901
	Charitable neutering							470	1,541
	Shop stock							10,671	2,956
	Cleaning materials							6,095	7,396
	Transport and travel costs							8,575	8,243
	Uniforms							30	237
	Friends ofBrighton Projects							11,735	5,524
	recoverable VAT							2,456	2,394
	Depreciation							94,528	102,345
	Loss on sale ofassets							(125)
								580,531	698,763
10.	GRANTS PAYABLE
								2020	2019
	Kennels aud sanctuary							100,368
	The total grants paid to institutions	during		the	year was as follows:
								2020	2019
	Kandy Association for Conununity	Protection			through	Animal Welfare		5,000
	Animal Care in Egypt							5,000
	Ashford Branch							2,195
	Covid 19Branch Support							25,173
	Hillingdon, Slough, Windsor, Kingston		and	District Branch				53,000
	RSPCA Australia - Bush Fire Appeal							10,000
								100,368

Governance	Governance	costs	costs
					2020	2019
					Kennels
					and	Total
					sanctuary	acttvtttes
					f.	f.
Auditors	remuneration				3,900	4,000
Professional		fees	and	insurances	11,664	11,651
Sundry	expenses		and	bank charges	1,524	2,224
					17,088	17,875

Staffcosts during the year were as follows:
	2020	2019
Wages and salaries	282,406	315,032
Social security cost	12,619	16,440
Pension costs	7 801	8 832
	308 826	340 324

COMPARATIVKS FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVKS FORTHE STATEMENT OF FINANCIAL ACTIVITIES
	Vnrestticted	Restricted	Total
	funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	731,174		731,174
Charitable activities
Kennels and sanctuary	l58,085		158,085
Other trading activities	66,747		66,747
Investment income	21,054		21,054
Total	977,060		977,060
EXPENDITURE ON
Raising funds	3,997		3,997
Charitable activities
Kcnncls and sanctuaty	704,361	12,277	716,638
Total	708,358	12,277	720,635
NET INCOME/(EXPENDITURE)	268,702	(12,277)	256,425
RECONCH. IAT[ON OF FUNDS
Total funds brought forward	4,094,186	12,277	4,106,463
TOTAl FUNDS CARRIED FORWARD	4,362,888		4,362,888

TANGIBLE FIXEDASSFTS
		Fixtures
	Freehold	and	Motor
	property	fittings	vehicles	Totals
			E
COST
At 1 Januaty 2020	2,629,267	51,634	57,113	2,738,014
Additions		8,920		8,920
Disposals			(6,700)	(6,700)
At 31 December 2020	2,629,267	60,554	50,413	2,740,234
DEPRECIATION
At I Januaiy 2020	1,461,782	42,812	30,401	1,534,995
Charge for year	84,441	3,749	6,338	94,528
Elhninated on disposal			(6,700)	(6,700)
At 31December 2020	1,546,223	46,561	30,039	1,622,823
NET BOOKVALUE
At 31 Deceinber 2020	1,083,044	13,993	20,374	1,117,411
At 31 Deceinber 2019	1,167,485	8,822	26,712	1,203,019

16.	STOCKS
		2020	2019
	Stocks	3,752	922
17,	DEBTORS:AMOUNTS FALI,ING DUE WITHIN ONE YEAR
		2020	2019
		E
	Trade debtors	1,498	7,683
	Other debtors	603,288	645,312
	Prepayments	1,819	1,819
		606,605	654,814

18.	CREDITORS:	AMO	U	NT	S	FA	LL	ING DUE	WITHIN ONE	YEAR
											2020	2019
	Trade creditors										4,447	3,345
	Taxation and social security										4,183	6,997
	Other creditors										20,147	26,125
											28,777	36,467
19.	MOVEIVIENT IN FUNDS
										Net	Transfers
										movement	between	At
									At 1/1/20	in funds	funds	31/12/20
	Unresh icted funds
	General fund								3,212,071	(193,839)	(237,183)	2,781,049
	Further rebuild (designated				fund)				200,000		150,000	350,000
	Neutering (designated		fund)						40,000			40,000
	Microchipping (designated				fund)				3,000			3,000
	Matched Funding	MNC		(designated				fund)	30,000		70,000	100,000
	Closure provision	(designated				fund)			532,817		17,183	550,000
	Purchase ofdog walking			area		near	shelter
	(designated fund)								345,000			345,000
									4,362,888	(193,839)		4,169,049
	TOTAL FUNDS								4,362,888	(193,839)		4,169,049
	Net movement in	funds,		included			in	the above are as follows:
										Incoming	Resources	Movement
										resources	expended	in funds
											f.
	Unrestricted fuuds
	General fund									504,138	(697,977)	(193,839)
	Restricted funds
	Reptile Rescue									258	(258)
	TOTAL FUNDS									504,396	(698,235)	(193,839)

Comparatives for movement	Comparatives for movement	Comparatives for movement	in funds	in funds	in funds
							Net	Transfers
							illoveillent	between	At
						At 1/1/19	in funds	funds	31/12/19
							f.
Unrestricted funds
General fund						3,203,888	268,702	(260,519)	3,212,071
Further rebuild (designated		fund)				100,000		100,000	200,000
Neutering (designated fund)						40,000			40,000
Microchipping (dcsignatcd		fund)				3,000			3,000
Matched Funding	MNC (designated				fund)	30,000			30,000
Closure provision	(designated		fund)			517,298		15,519	532,817
Purchase ofdog walking area			near shelter
(designated fund)						200,000		145,000	345,000
						4,094,186	268,702		4,362,888
Restricted funds
Equipment Fund -	Appeal and		grant
monies to build and equip a unit at
Patcham, Brighton,						4,561	(4,561)
East Grinstead and	Crowborough			Fund-
monies to be used	specifically		in	these
areas followiug the closure		of	the	branch.		7,716	(7,716)
						12,277	(12,277)
TOTAL FUNDS						4,106,463	256,425		4,362,888
Comparative net nioveinent		in	funds,		included	in the above are as follows,
							Incoming	Resources	Movement
							resources	expended	in funds
Unrestricted funds
General fund							977,060	(708,358)	268,702
Restricted funds
Equipment Fund -	Appeal and		grant
monies to build and equip a		unit at
Patcham, Brighton.								(4,561)	(4,561)
East Grinstead and	Crowborough			Fund—
monies to be used	specifically		in	these
areas following the closure of			the	branch,				(7,716)	(7,716)
								(12,277)	(12,277)
TOTAL FUNDS							977,060	(720,635)	256,425

				2020	2019
INCOME AND EiVDOWMENTS
Donations and legacies
Donations, subscriptions		and sundky	income	56,462	37,810
Legacies				272,888	646,655
Grants				25,173	26,739
Friends ofBrighton				2,959	19,970
				357,482	731,174
Other th ading activities
Fundraising				305	2,731
Private boarding				23,281	64,016
				23,586	66,747
Investment income
Deposit account interest				9,786	21,054
Chat%table activities
Boarding fees and shop		sales		28,131	59,843
Animal fees				72,014	98,122
Charitable neutering				215	120
				100,360	158,085
Other income
Furlough grant				13,182
Total incoming resources				504,396	977,060
EXPENDITURE
Raising donations	and	legacies
Fundraising expenses				89	237
Open Day expenses				159	3,760
				248	3,997
Charitable activities
Wages and salaries				302,826	342,895
Food and welfare				15,290	37,435
Canied forward				318,116	380,330

	2020	2019
	f.
Charitable activities
Brought fonvard	318,116	380,330
Rates, light, heat and telephone	36,475	38,531
Repairs and maintenance	16,899	35,753
Printing, postage and stationeiy	2,040	2,612
Vets fees and drugs	72,566	110,901
Charitable neutering	470	1,541
Shop stock	10,671	2,956
Cleaning materials	6,095	7,396
Transpon and travel costs	8,575	8,243
Uniforms	30	237
Friends ofBrighton Projects	11,735	5,524
in'ecoverable VAT	2,456	2,394
Depreciation fieehold propeity	84,441	90,939
Depreciation fixtures and fittings	3,749	5,018
Depreciation motor vehicles	6,338	6,388
Profit on sale oftangible fixed assets	(125)
Grants to institutions	100,368
	680,899	698,763
Support costs
Governance costs
Auditors' reinuneration	3,900	4,000
Professional fees and insurances	11,664	11,651
Sundiy expenses and bank charges	1,524	2,224
	17,088	17,875
Total resources expended	698,235	720,635
Net (expenditure)/income	(193,839)	256,425