RSPCA Sussex Brighton & East Grinstead Branch istered Charit No. 206630 14 Annual Report 2021 ## BRANCH MAP **RSPCA Sussex, Brighton & East Grinstead Branch District** ||||USEFUL CONTACT DETAILS|USEFUL CONTACT DETAILS|| |---|---|---|---|---|---| |Branch Address|||Braypool Lane, Patcham. Brighton, BN1 8ZH. (Tel: 01273 554218)||| |Branch Manager|||Jenny Eden||| |RSPCA Branch Support Specialist (National Society)|||Sarah Piggott||| |Chief RSPCA Inspector (Sussex)|||Patrick Hamby||| ||||||| ||||||| ||||||| ||||||| ||||||| ## CONTENTS 1. Reference and Administration Details 2. Introduction from our Chair 3. Insight from our Branch Manager 4. Structure Governance & Management 5. Objectives and Activities 6. Achievements and Performance 7. Financial Review 8. Plans for the Future 9. - How You Can Help 10. - Inspectorate Report 11. - Future Events 12. And Finally…… ## 1. BRANCH REFERENCE AND ADMINISTRATION DETAILS **Charity Name:** Royal Society for the Prevention of Cruelty to Animals Sussex, Brighton and East Grinstead Branch **Working Name:** RSPCA Sussex, Brighton and East Grinstead Branch **Charity Number:** 206630 **Principal Office:** RSPCA Animal Shelter and Kennels Braypool Lane, Patcham Brighton, BN1 8ZH **Independent Auditors:** Chariot House Limited Chartered Accountants 44 Grand Parade Brighton **Principal Bankers:** Lloyds Bank 55 Preston Circus Brighton BN1 4LQ ## **Trustees:** Doug Taylor (Chair) Jeanette Brazier (Secretary) Rob Langridge (Treasurer) Sarah Bilby Ann Bolton Anne Bond Sarah Emms Rachel Gales Helen Lilley (Resigned 31/12/21) Claire Goddard (Resigned 22/05/21) Caroline Freeman (Resigned 13/04/21) **Branch Manager:** Jenny Eden ## 2021 BRANCH ACTIVITY SNAPSHOT ## BETTER BY THE DOZEN - A HUSKY’S TAIL A dozen husky puppies provided seasonal cuteness when they all arrived from one home just before Christmas. Their previous owner had been unable to cope with all the pups along with their mums and dads in the same house. The branch launched an appeal to find homes fast for the 12 ten week old pups, who all quickly learned to bark and howl in unison in kennels! Doug Taylor Chair ## 2. INTRODUCTION FROM OUR CHAIR My report this year highlights some of the successes of the Sussex Brighton & East Grinstead Branch of the RSPCA during 2021 and news of exciting plans for the future. Animal Welfare is at the heart of everything we do at the Brighton Animal Shelter and our successes would not have been achieved without the hard work and dedication of the staff and volunteers. Our thanks must also go to Chief Inspector Patrick Hamby and his Inspectorate Team for the amazing work they do. Jenny Wells our former Branch Manager and latterly Operations Manager decided to retire in 2021 after many years of good service to the RSPCA in general and to our Branch in particular. The Branch Manager’s position has now been filled by Jenny Eden who with her vast experience of the RSPCA and animal welfare has made great strides in achieving the standards of the changing regulations of the Charity Commission and the RSPCA National Society. We now have our Dog Behaviourist Jade, and our Animal Welfare Officer Izzie on the staff within the Branch and they are both proving to be invaluable, especially during these post pandemic times. The refurbishment of the Branch Reception Area and Offices at Patcham is due to be completed before our AGM in June. Fortunately, the building work has been carried out with little disruption for the animals in our care but the staff have had to work with a lack of office and reception space. Our grateful thanks go to them for their patience and understanding. Looking forward to the future, I am pleased to report that plans are well underway to upgrade the shelter kennelling and phase one could, potentially, be started as soon as August 2022. We are also in the process of opening our first Charity Shop and it is expected to be up and running by the end of June. My thanks go to my fellow Trustees for their guidance and the many hours of unpaid work they do or the RSPCA and for the Branch at Brighton. In conclusion, this has been a very successful year for animal welfare in our area with a positive outlook for 2022 and beyond. ## 2021 BRANCH ACTIVITY SNAPSHOT ## A BOOST FOR BOO Boo came in as a stray cat who we helped neighbours to trap. They had been feeding him but he was looking increasingly ill with obvious problems with one of his eyes. With major trust issues humane trapping was the only option. When Boo arrived at the vet his eye problem was worse than anyone thought - he needed the eye removed. He had a large lump on his back that also needed to be removed, he had problems with his teeth and he wasn't neutered. It took two major surgeries to solve his problems and weeks of recovery before he could finally go home. One of the people who had been feeding him offered to give him a permanent home and he has now gone from a scared, sick stray to a much loved lap cat. ## 3. INSIGHT FROM OUR BRANCH MANAGER These are exciting times as we grow, develop and future proof the Branch to respond to the animal welfare needs we are now seeing. Central to the principle of our plans is providing the very best care we can to animals in need throughout our Branch area. That may mean improving facilities at the shelter and bringing in expertise and training for our staff to help the increasingly complex animals that are coming into our care. Or it may mean reaching out into the community to boost our presence in the branch area to reach the animals who need it most, where they need it through our new animal welfare officer or our neutering schemes. Our reptile rescue continues to be an essential resource for both the Branch area and the RSPCA nationally, working to care for around 150 exotics at any one time but also promoting the messages of good reptile husbandry and responsible ownership. Their knowledge and expertise is impressive and in an evolving field of animal welfare is crucial and unique. We are working with the Inspectorate, neighbouring branches and other animal care organisations to create a strong supportive network to further animal welfare. And we want people to know about what we do so we are working through the media and social media to reach as broad a cross section of the public as possible. Moving forward we want to provide great shelter facilities to best address the needs of the animals while they are with us, when they are at their most vulnerable, while at the same time working to ensure they find the right forever home and supporting their adopter to ensure it is a home for life. With animal welfare knowledge constantly evolving that means taking the best that is out there, innovating and building facilities we can know will make animals' lives better. We are also working to boost our fundraising presence both through shops and fundraising activity to reach more of our supporters and create a sustainable long term future for the branch. While there is lots to do, and this is a marathon not a sprint, seeing animals that pass through our care rescued often from heart breaking situations, rehabilitated and rehomed provides the motivation the Branch team needs to keep going. None of this could happen without our dedicated team of staff and volunteers who never hesitate to go that little bit further for animal welfare and I am proud of what they achieve on a daily basis. Jenny Eden Branch Manager ## 2021 BRANCH ACTIVITY SNAPSHOT ## REPTILE REHOMING When reptile neglect cases arise they often involve multiple animals and so the branch took in 135 leopard geckos from a reptile warehouse after the inspectors closed it down. Many of them were too sick to survive but the branch ended up with more than 60 geckos for rehoming, Finding the right homes for the creatures that often suffer because they are seen as "easy" starter pets has been hard. But the branch is still working to find forever homes with the right conditions to give them long and healthy lives. ## 4. STRUCTURE, GOVERNANCE AND MANAGEMENT The RSPCA Sussex, Brighton and East Grinstead Branch is constituted as a charitable unincorporated association and a branch of the Royal Society for the Prevention of Cruelty to Animals. The Society was incorporated by the Royal Society for the Prevention of Cruelty to Animals Act 1932 (as amended) and is governed by that Act and by the rules of the Society. These rules accord with rule XI of the Society's rules and are approved by the Council. The branch is governed by RSPCA Branch Model Rules revised February 2009. The relationship between the Society and the Branch is regulated by these rules, the Society's rules and the RSPCA Acts. The Branch is required to manage its own affairs and may not pledge the credit of the Society or the Council. We are bound by the Society's rules and in case of any conflict between these rules and the Society's rules, the Society's rules prevail. ## **Organisational Structure** **----- Start of picture text -----**
Risk Management
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The major risks are assessed annually by the trustees, taking into consideration factors, external risks and the effects of legislation. The three major risks identified are: Lack of Branch Capacity to Deliver Services, Loss of Boarding Licence and Lack of Clear Strategy. The systems and procedures in place to mitigate these risks including staff and volunteer training programmes, effective governance and continual assessment of risks with appropriate action being taken when they are identified. We recruit trustees with the object of establishing a balanced Board that brings all the necessary skills and commitment to the management and policy making of the Branch The Board consists of at least seven and not more than fourteen and is elected at the AGM. The Board elects its officers at the first meeting and meets at least six times a year ## **Connected Parties** The charity is a local branch of the Royal Society for the Prevention of Cruelty to Animals (Charity number 219099) a national charity, which acts as an umbrella organisation. The amounts due to the main body of the RSPCA in 2021 was £6,064, based on the reserves of the previous year. The charity works autonomously, but within the rules and policies set out by the main body. The Animal Shelter run by the charity is licensed annually by the RSPCA. **----- Start of picture text -----**
Key Management Remuneration
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The trustees consider the Board of Trustees, the Centre Manager and the Heads of Departments as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the Branch on a day to day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. Details of trustees' expenses and related party transactions are disclosed in the notes of the accounts. Trustees are required to disclose all relevant interests and register them with the board in accordance with the charity's policy. The pay of the Shelter Manager and heads of department is reviewed annually by the Treasurer and Chair and when appropriate increased taking into account inflation, average salaries in the area and salaries of other similar sized charities to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles. ## 5. OBJECTIVES AND ACTIVITIES The objective of the Branch is to promote the work and objectives of the National Society within the Branch area of Sussex, Brighton and East Grinstead, namely to use all lawful means to prevent or suppress cruelty to animals, promote kindness and to alleviate the suffering of animals. The trustees' objectives for the year are shaped by these strategic aims, with a view to obtaining income to be used for the benefit of animal welfare in the area by raising funds through fundraising, offering private boarding facilities, retail sales of both new and donated goods and maintaining the value of the Charity's investments. The main activities of the Charity during the year were the operation of the Patcham Animal Shelter and the rehoming of unwanted animals. These also included the provision of veterinary care, microchipping, retraining, neutering and inoculations. Public benefit Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. The legislation and the Animal Welfare Act indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. While this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. The Branch's animal welfare work, although local in nature, benefits the society at large and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of the Report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for public benefit. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in the planning of future activities. The Branch activities during the year constitute clear benefit to the public: The Branch gives priority to those animals with a genuine welfare need as identified by members of the RSPCA Inspectorate. Such animals may be the subject of an ongoing legal case or may have been removed and signed over to the RSPCA with the consent of an owner unable to meet the animal's welfare needs. The Branch takes in local animals for rehoming whose owners, through bereavement, disability, age, marriage break-up or other reasons, are no longer able to keep them. These animals are subject to appropriate veterinary treatment and rehabilitation under the direction of the Branch's animal care staff. Animals signed over to us are then rehomed. Prior to rehoming all animals are neutered and microchipped. In particular, we promote the neutering of animals and the rehoming of unwanted animals in our area and where there is an urgent need in other RSPCA Branch areas. The Branch runs a low cost voucher scheme to support local people on qualifying benefits with the financial costs of neutering their animals who might otherwise not have them neutered. Also, when we identify a need we offer subsidised or free neutering for specific animals or breeds of animals sometimes in specific local areas with a long term view of reducing unwanted animals. The Branch provides free animal care advice to members of the public. The Branch has a first aid and holding unit for injured wildlife and where appropriate cares for them until they are able to be released back into their natural habitat. The Branch co-operate with the Police and Brighton and Hove City Council on animal related problems. The Branch provides speakers at local schools, companies, youth meetings and organised events with a view to educating and spreading the message of animal welfare. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of our Branch which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of the animals and, therefore, would fall outside our objects to rehome to those who could not afford them. Volunteers We provide volunteering opportunities for those who wish to support our work including trusteeship, home visiting, animal care, dog walking, fundraising and working in our reception, gardening, helping with general repairs and maintenance of our site. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding. The precise value of volunteers' time is hard to quantify as they each do different amounts of time and some away from the Shelter, some casually and some on a regular basis. However it is envisaged that this equates to an average of 400 hours a week. We are always very grateful for the amazing support we receive from our army of volunteers. Our Branch would not be able to function as it does without them. ## 6. ACHIEVEMENTS AND PERFORMANCE **----- Start of picture text -----**
2021 BRANCH ACTIVITY IN NUMBERS £250,000
161 Dogs 43 Wildlife Taken In Branch Building
£85,000 Renovation Project
Rehomed
1 New raised through Initiated
£82,000 of Branch fundraising
277 Animals Manager
39 Rabbits support given to
Neutered
Rehomed Many other Branches
1 Branch
Reptiles and Animal Multiple Animal
123 Cats Rehomed Welfare Media Behaviourist 7 Fun Days
/ Fares
Rehomed Organisations Coverage Recruited
In 2021 our branch took in the most
In 2021 the branch facilitated neutering
animals in the South East region (nearly 4
for the largest number of publicly owned
times as many as the 2 [nd] highest intake in
animals in the South East region
the region!)
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## 2021 BRANCH ACTIVITY SNAPSHOT ## PUP RESCUE When police arrived on an industrial site in Eastbourne the last thing they expected to find in a normal family sized caravan was 36 assorted puppies crammed inside. All of the pups had to be taken into care immediately and sadly some were so weak they didn’t make it. The Branch immediately swung into action providing kennels for more than 20 of the sick Labrador pups. Working with the police, all the pups went into care with fosterers across Sussex, most of whom went on to adopt them. The case against the people who kept the pups in such appalling conditions is still on going. ## 7. FINANCIAL REVIEW 2021 again saw fundraising activities and the generation of fundraising income suppressed by the impact of Covid-19 and this has now had an impact for the last two years. We were however very fortunate to have been bequeathed nearly £773,000 in legacies in 2021. This money assists greatly in maintaining our strong financial position and as a result we were able to fund the branch activities without calling on reserves, and also make donations to other branches and animal welfare organisations who were in more difficult financial situations. The residual surplus realized will assist in funding the proposed upgrades to the Patcham site over the next few years. Income is derived from private boarding of animals, shop sales, fees from people who re-home animals, legacies, donations, grants and subscriptions plus investment income. It is always anticipated when we budget that our expenditure will exceed our income. However, this is usually mitigated by fundraising and legacies, which cannot be budgeted for. - Incoming resources for the year were £1,009,806 compared to £504,396 in 2020. This was mainly due to greater income from legacies, which, as indicated above, we can never predict or budget for. During 2021 legacies totalled £772,922 compared to £272,888 in 2020 which on reflection shows what an exceptional year for these generous contributions. - Expenditure levels increased by £166,246 to £864,481 in 2021 compared to £698,235 in 2020. Lower levels of activity due to the pandemic contributed to a reduction in costs. The expenditure figures include £78,943 of contributions that we made to other RSPCA branches and animal welfare causes. - Overall, this resulted in a surplus of £145,325 for the year compared to a £193,839 deficit in 2020. The level of reserves is reviewed regularly by the Committee. The Committee considers that reserves (unrestricted funds not invested in fixed assets), should total the equivalent of one years running costs of the Branch. It is felt prudent to maintain free reserves at this level as the charity relies heavily on donations and legacies, both of which can fluctuate significantly from year to year and cannot be predicted with any accuracy. The total reserves (not represented by fixed assets) at 31 December 2021 were £2,921,594 with no restricted funds and £2,062,050 of designated funds leaving £859,544 of unrestricted funds. The trustees are aware that this currently exceeds our policy however further capital expenditure is expected in the medium term which should create more alignment here. Rob Langridge Branch Treasurer ## 2021 BRANCH ACTIVITY SNAPSHOT ## PETER JAMES In 2021 we welcomed a new Patron to our branch, the best selling author Peter James. Peter and his wife Lara have strong connections with the Brighton community and are avid animal lovers and have owned an array of more than 70 pets. Peter also had two snakes, that were housed at our branch, named after him to celebrate the release of his new book. ## 8. PLANS FOR THE FUTURE We have some exciting plans in the pipeline for the branch that are designed to open up new streams and enhance our facilities infrastructure and services we provide to the community. These include: - **A NEW RETAIL STRATEGY** Up until now the branch has had no retail outlet in it’s area, outside of the Patcham site. However, the trustees have now approved a new retail site strategy to reach out to wider parts of the district we cover to raise money for the branch and also raise awareness of the work we do. At time of writing we have just acquired our first shop in Haywards Heath which should be open in June. ## • **A NEW ANIMAL WELFARE OFFICER** In 2021 a need was identified for a dedicated Animal Welfare Officer to be employed by the branch and work within our region and recruitment was approved by the Trustees. We are please to report that we identified a suitable candidate for the role and Izzie Branscombe is now on board in 2022 and reaching out within the branch community. ## **• BUILDING IMPROVEMENTS** In 2022 and beyond enhancements are planned to improve the branch reception, offices and animal facilities (see activity caption below) ## • **MERGER WITH SUSSEX NORTH** Benefits have been identified in forming a merger with our neighbouring branch Sussex North and discussions are at an advanced stage as the time of writing this report. Synergies generated from such a merger would have a positive impact on the running of both branches and the community that they support. ## 2021 BRANCH ACTIVITY SNAPSHOT ## BUILDING RENOVATION WORKS 2021 was also the year that long overdue structure improvements to the branch were approved and initiated. The first phase of the works was focused on the main office block and great progress has been made at the time of writing this report. Branch reception staff have had to endure working from a portacabin while the work has been carried out but all staff can now look forward to a smarter and more spacious working environment in the very near future. In conjunction with this several options have been explored and accessed in relation to the upgrade of the animal accommodation at the Branch and it is hoped that this multi-year work will be initiated in 2022. ## 9. HOW YOU CAN HELP At RSPCA Sussex Brighton and East Grinstead Branch we work to make every penny count. All the money we raise goes to help local animals either in our animal centre or in the community. The more money we raise the more animals we can help. We are really grateful for all the support we get. If you would like to help us you could: *Donate animal food, blankets, towels and newspapers to our shelter - For one off or regular donations go to our online page - Call us on 01273 554218 (10:30 till 16:00 Tuesday – Sunday) and we can then take your details and how much you wish to donate. - By Post – Please send a cheque (made payable to RSPCA): RSPCA, Braypool Lane, London Road, Patcham, Brighton, East Sussex, BN1 8ZH. * When You Shop Online. Did you know you can raise money for us when you shop online and it doesn’t cost you a penny? Simply click through ”easyfundraising” and it won’t cost you a penny to help us. * Leave A Legacy – Your gift could make a real difference to local animal welfare if you would remember us in your Will – please specify RSPCA Brighton Animal Shelter, registered charity number 206630, as the beneficiary. - Follow us on Facebook, Twitter and Instagram and share our posts, especially of animals needing homes - Donate or volunteer at our new charity shop at 102 South Road Haywards Heath. ## 2021 BRANCH ACTIVITY SNAPSHOT ## OPIE’S BUCKET LIST Opie and his bucket list became an instant media sensation as the Branch appealed for help for his on going care. Opie was one of the pups from the caravan in Eastbourne, but unlike the other pups, he had a rare congenital heart problem that will lead to his life being limited. His fosterer, RSPCA Animal Rescue Officer Julie Parsons, set about filling his little life with as many experiences as possible, from learning to swim to eating doggy ice cream. Opie featured on TV and in the local press and managed to achieve all the things on his bucket list and more. With on-going support from vets, to date on writing this, he is still going strong and heading for his first birthday. ## 10. INSPECTORATE REPORT Once again 2021 proved to be another difficult year. Covid 19 has continued to play a very disruptive role in all of our daily lives. We survived multiple lockdowns and movement restrictions throughout the year with the mutation of Covid -19 to include the latest Omicron variant. During 2021 we picked up three multi-animal cases from two properties and one caravan with over 100 animals being removed. Two cases are still proceeding through the investigation process with assistance from Sussex Police. However, with the hard work and dedication of staff at Leybourne Animal Centre and Brighton Branch’s Patcham Animal Centre we were able to rescue these dogs, provide them with the necessary veterinary care and much needed TLC. Eventually all of them were rehomed to new and caring homes. One case involved dealing with 36 puppies and one adult dog in a two berth caravan. This is the extent of puppy farming still occurring however through working with Sussex Police Rural Crime Team as well as local council licensing departments, we are slowly but surely making in-roads in reducing the number of incidents of puppy farming. We wish to offer our thanks to Sussex Police for their invaluable assistance. Our thanks also goes to East Sussex and West Sussex Fire and Rescue Service for the many occasions that they have helped with rescues of animals that have got themselves trapped or in difficulty and we have needed their equipment and manpower to resolve the situation. Of course we have not forgotten the RSPCA animal centres that take in our animals, care for them and eventually rehome them. Our sincere thanks to the Branch catteries and kennels that board, care for and rehome our animals, usually at very short notice and at the most inconvenient times, and to the experts who care for our sick and injured wildlife until they have been rehabilitated and are able to be released back into the wild. I would also like to thank the Regional Board and all the Local Branches for having the trust and confidence in field officers in developing the Inspectorate Welfare Fund for the region. This has been a brilliant tool for officers to really help those who need that bit of support in difficult times. There have been so many incidents where we were able to help senior citizens get their animal to the vet and assist if not pay for the treatment especially in these hard times. The appreciation for our help brings home the reason why we do what we do. Patrick Hamby Chief Inspector ## 2021 BRANCH ACTIVITY SNAPSHOT ## PETS BEHAVING PROPERLY With increasingly complex animals coming into the branch care the trustees took the decision to employ a full time Behaviour and Welfare Advisor. Jade Spiro came with a high level of qualifications and considerable experience across rescue and the private sector. Her role includes working with the dogs and cats within the centre, developing assessments and behaviour plans to help them have the best chance of happy and fulling lives in new homes. But she is also working to support adopters who take on animals with issues and helping the branch staff team boost their own behaviour knowledge to help them work with animals in our care. ## 11. FUTURE EVENTS • FUN DAY & DOG SHOW We have our traditional Fun Day and Dog Show at Braypool Sports Field, Patcham on Sunday 19[th] June. Alongside the Dog Show there will be stalls, games, cakes and refreshments. - BRIGHTON PRIDE We will be running a stall at the popular Pride weekend at Preston Park, Brighton and will be there on both Saturday 7[th] and Sunday 8[th] August. ## • CAROL SINGING AT BRIGHTON STATION Branch staff, volunteers and trustees expect to be in fine festive voice for the annual carol singing at Brighton Station in December. We will also be participating at the following events during the summer: - FULKING FETE & DOG SHOW - Sunday 24[th] July Fulking Village - WORTHING LIONS FESTIVAL Saturday 30[th] July Worthing Seafront - SMALL DOLE SUMMER SHOW & DOG SHOW - Saturday 6[th] August Small Dole Village - PATCHAM DUCK FARE Saturday 26[th] August Patcham High School ## 2021 BRANCH ACTIVITY SNAPSHOT ## POLLY THE PUG Polly came to the branch as a skinny neglect case, struggling to breathe because of her flat face. Like so many brachycephalic dogs that are coming into the branch care, she needed major surgery to lead a normal doggy life. She moved into a foster home to recover but it soon became clear that an even bigger operation to open up her airways was needed. The branch raised money from an appeal and spent almost £5,000 on her treatment which happily was successful. Her foster mum decided to permanently adopt her and Polly is now living a fulfilled life with her pug sister. ## 12. AND FINALLY…………… ## MANY THANKS TO: ## OUR WONDERFUL BRANCH TEAM …….. **Head of Dogs - Gina Smith Head of Small Furries and Wildlife - Hazel Tarrant** **Deputy Head of Dogs - Lauren Pearce Head of Reptiles - Fred Bark** **Head of Cats - Paul Brown** **Reception team: Ruth Riseley Jesse Payne** **Wendy Hayes Charlie Hide Andrew Thomas John Perrett Charlotte Skeet** **Marijke Saenen Grace Tucker Michelle Huseyin** **Reptile Animal Care Assistants: Laurie McCoglin Joe Heathcote Hatcher** **Ben Laidlaw** **Isaac Webb** **Andy Gisby** **Behaviourist - Jade Spiro Bookkeeper - Tori Privett** **Animal Welfare Officer - Izzie Branscombe** **Shop Manager - Linda McCauley** **Branch Manager - Jenny Eden** AND SOME OF THE GENEROUS LEGACIES LEFT TO OUR BRANCH FROM…..… **Denis Newman** **Sheila Marks** **William Barlow** **Ronald Silk** **Jean Mary Ferrier Donald Ferrier Peter Horniblow** REGisfERED CHARITY NUMBER: 206630 REPORT TJIL51EESAN AUDITE IEhTS FOR THE YEAR ENDED 31 DECEMBER 21121 FOR ROYAL SOCIET). FOR THE PREI'EYflON' OF CRUELTY TO AN1￿].41s SLISSEI BRIGHTON AND EAsfGRINsfEAD BK.IN('H Chariot House Limited Chartered Accounwts 44 Grand Parade Brighion East StJss¢x Bfv2 9QA ROI'AL SOCIETI, FOR THE PREIENTIOP* OF C'.RI',ELI-I' TO.INllI 1.4LS SI SSEN BRIGHT AND EAST GRINSTEAD BRA C'.OITENTSOF TFIE FlTr4..l)CIAI.sfATE%IEP* FOR THE I'EAR ENDED31 DECE.IIBER2021 Page Re￿rt of ihe Trustees I to 9 Report of th¢ Independent Auditors 10 to 13 Stattment of Finllnrial Artiyities 14 Balance Sheet 15 Cash l-low StAteThent 16 D*ote5 to the C.A$h Flow Stgtement 17 otes to the Financial Statements 18 to 29 Dethiled Ststement of FiDaDci21 Activities 30 to 31 ROY AL SOCIETY FOR THE PREVENTION OF CRIIELTI, TO AN1￿1..￿Ls SIISSE.I BIUGHTON AND EAsf GRif*STEAD BRANCH REPOK'I. OTr. THE TRLSTEES FOR THE YEAR EryDLD31 DECEMBER202A The Irust¢e5 presenttheirwjnual and finau¢ial ststements ofthe charity farthe year ended 31st December 2020. The finartcial statements have been prepared in accordanct wtth the accountir.g policies set out in note I to the accowis and tomply with the charity's rntssi dee¢L ihe Chariiies Ad ?01 l and Accouniing and Retx)rting by Chatities= Statement of RtCotn￿¢[Lded Prncii¢e appli¢able io chaTities weparing their aeeounts i".1 accordance with the Financial Reportitlg Standard applicable in the UK a[￿ litpublic of treland {FRS 1021 l¢fftctive l January 20191. OWEcfivES AND AcfivITIES Objectives and aim5 The objective of th¢ Branch is to prornote the work of the Naiional kniety ivithin the Branch area of Sussei Brighton, and E.asl Grinsiead. We use all lawful means lo prevent or suppress cruelty ts, animals. promote kindness and to alleviate the suffering of anirnals. Our primary role is to supp)rt the RSPCA national society. inspectordte givin > priority to the acceptance of case animals and those signed over for welfare concerns. or uijowned 5L¢k aTLd injured anitnals presellted to us. Our four key priority greas relating to the delivery of animal welfare setvi¢es aff.. - Rescue, Rehabilitate and Kehome welf￿ Neuiering welf￿ Microchipping - Welfar¢ Tr¢alm¢nts The trnstees, objextives for the year are shatKd b) these St￿[C aims, with a view to obtaining income to bc used for the benefit of animal welfare in the area. Il'e taise funds through legacies donation5, running fund raising events, rehorning fee5. offcring privot¢ t¥)arding facilities. tetsil sates of i¥)th and th)nated 8lKwJs and maintsining the value of the Charity's inves¢Tnents. The main a¢tivitie5 of the Charity during th¢ yw were the oPer￿]￿n of I￿]￿81 shelter in Brighton whi¢h is used for the ￿$¢￿ID& Tehabilitating. and rehoming of anima]s a]ong with our welfa¥t Wi)rk. Significant Activities During 2021 the Covid pwJd¢tnic win forced limitations on we We￿ able to otmte- Despite this the Brnn¢h managed to $U¢fe55fully rehome a totsl of 161 dogs IJ? 39 rabbits and many other anima]s including reptile5. We also dealt with 43 wildlife cases. Our provision of neut¢rin8 seThices h&5 als9 Wntiryu￿. The specialised Reptile Rescue team at the Branch encountered another busy }'ear with many repknles beÉn8 rehom￿. W¢ 3r¢ proud of their achievemet]ts which have been made under challenging cire1jmstsn¢￿ aid unth)ubtedly had an ovetajl b¢n¢firial outcome for ihe aniffla15. reptiles, and their adoptets. During the year we a]so saw an increase in the need f￿ spatts for animals ivith nN)re complex behavioural issues. This h&s continued into 2021 and having prevtously ideThiified a need for us io hdve an ongoing spwialisi trained person on hand lo work with these animajs. this ￿5]llon has now been fJll¢d. Our new animal behaviorisi has been active within the brdnch in help¥ng to get animals to a Condition that i5 Suitable for re]M)minL and ￿$0 providing tM)51-adoption supp)n where n¢¢ded. During 2021 w¢ completed the purchase of a wece of land near tht Brdnch and this Secu￿]Y fencrd aTta is now used by b￿nch staff for do8 exercising and training aTtd also wjotrters who need a safe. quite areato exereise the￿ dog5. Sadly. fundraising ¢ffotts were s￿PP￿ssed due to the pandemic during ?021 have howevcr been very fortunate to have b¢en the beneficiary of sorne very generous legacie& left to the Branih during this period, which has helped us through this tricky period. Thjs will go towards creating a fantasti¢ platfortn for us to make fllTther enhancements in the overall exwience for the animals that we tske in 80ing forward. Page I ROYAI. . JCIETY FOR THE PRF.I'F.NTJON OF RIIEIIL"ro.4NIllAI.S SI'SSF.. RIGH-I'O ATrD EAsfGRII TEAD BR REPORT OF THE TRIISTEES FOR THE YEAR E￿DED31 DE -E￿IllER 2021 o￿ECr]VEs AND AUlI'triES Publit benefit nder the Charities Act 2011, the advancement of artima] weifate 15 recognIs￿ as a disiinct 5ratutory charitable WTPOSe. I'he legislation and the Animal Il'eifarc .4¢¢ indi¢* an acceptance b) society that treaiing livintr C￿atureS with ompassion has a tnod bEn¢fit for ihe piiblic &8 a wh)l¢. ￿h11¢ this publtc betsefil is clear. li is someiimes difficult to quantify and musi be balanced against any detriment. The Branch'5 animal Welf￿ WOTk. although local in nattjye, benefits the society al large and aims tt> help FEople in need ith ihe care of IheiT aniTna15. The nexr secrion of this retK¥t hi2hlighis the Brdnch's main activities and demonstrates the benelil provided to the public. All our ¢haritable aaii'itics. as dexribcd in rnore detail in the follom'ing pages of the R¢port. focus on pmmotin¥ kindnes5 and pre￿.eThI1ng or syppre55ing cruelTh' io anima15 and are undertaken 10 fllrthcr these purposes for public benefiL The trnstees confimi that they have referred lo the guidan¢e contained in the Charity Comrni55ion's generdl guidance on public benefii when reviewing the charity'5 aims and objectives and in the planTting of fimJtE activities. The Branch activities during the year constitute eleor benefit io ihe public.. Th¢ Branch give5 priority. to those antmz]s with a senuin¢ ii'¢lfare need Is identified b). tnetnb¢r5 of the RSPCA InsP¢CtOTatc. Such animals may be the subje¢t of art ongoing legal or may hait been removed and signed over to ihe RSPCA with the tonstnt of an un¥ble to mcci the animal's i¥elfarc nted5. The Branch takes in local 8nimals fo¥ rehomints i%h05e 0￿￿er% through bere8vemen( disability. age: Marriage break-up or other re&8ons are no lonoer able io keep them. These anitnals ale Subject to appropriate veierinaTh' tr¢auneni and rehabilitaiion under rhe dircction of the Branch'% anitnal care statT. Animals signed oNer to ys at¢ then relM)tn¢d. Ptioi to tehoming all animals are neu¢ered and Micto¢hip￿d. In particular. we pmmote the neutering of anitnalsand the rehoming of unwanied anitnalsin our area and where there is art urgent n¢¢d in other RSPC.4 B areas. The Branch runs a low eost voueher scheme 10 supp)rt ku] people who atf StW￿ling financially with the costs of neutering their animals and who might otherwise [￿1 have them neutered. Also. Mthen we Identify a need we offer subsidised or ncuttring for $￿elf1¢ ￿lM8]S or br¢¢ds of animals sometimes in Specific I￿al area5 Wlth a long term view of rrducing unwanted aniyDal5. - The BTanch proNidL% free animal care advice to members of the public. The Brart¢h has a firsi ajd and holding wiii for Injured thildlife artd where approprÉate cares for them until they can be released back into their natural habitst. The Branch C(￿Perate with the Police arEd Brighton and Hove City. Council on anim3] related problems. I'he Branch provides speaker5 at local sch(K>l& companies. youth meetings and organised events wilh a view to educating and 5pRading the rnessage of anirnal M"elfare. Whilst we recogni5e that cornpanion anima15 provide mra5urable benefits to ]Kople's ph)'sical and mental healih, we consider thc pn)vision of pets as subsidiary io the matn charitable aim of our Br￿ch which is to reduce animal sllffering. Our policy to tha￿e a reasonable adoption fee for animals aims to highlight the ongoing personal and financial COTnrnittnenl of pet 0￿￿erShip. It ￿0￿Id not be in the bell inteTests of the animals 8nd, therefore. would fall outside our objects to rehonie to those ivho could not afford thetn. Page 2 ROYAL SOCIETY bOR THE PREVENTION OF CRIIELTI. TU ANIIIIALS SLISSF.I BRIGHTOf* AND EAS-I" GIUIYSI"EAD BRANCH REPORT OF THE I'RiISi'LES FOR THE I'EAR ENDED 31 DECE.MBER 21121 OJIJEcfivES A TriD AcfiviTIES Volunieers We provide volunteering oppornmiiies for those wlk) wish ￿ Sup￿ our work including trustreship. home visiiin anitnai care, dog wa]kins fiJndrai5ing, working tn our receEMion. gardening, hLlping with general repoirs and maintenance of our sit¢. This b¢n¢fits I￿a] people and eompanits b). proi'iding the p)ssibiliry of th)ing wod( which 1$ ¢omp&%sionaie and rewarding. The precise value of volunt¢¢rs' lime is hard ￿ quaniify as ihe), exh th) difftrmji amotthts of (ime and some aWAy from thE ShelteT. 59me casually and some on a re8u]ar b&sis. However, li is ensis£ged this equates ￿ an average of 4(K> hour5 a we£k. We are always very wteful for the atnuing support we rec¢ive from our amy of volunteers. Our Branch would not be able to fynction as it doe5 Without them. ACHIEI'Eh.VEYf AND PERFORIIIANCE ChAritable aetivities My rcport this year highlights some of the successes of the Sussex Brighton & Fa￿ Grinstead Brdnch of the RSPCA during ?021 and news of exciting plarLS forthe fuw¥e. Anjtnal IITelfare i5 at the heart of everythEng we th at the Brighton Antmal SheI￿r 2nd our S￿¢¢55¢5 would not have been achieved wirhout the hard work and ded1&￿10n of the staff atld volunieeTS. Our thanks must also go to Chief Inspector Patrtck Hamby and his Inspethrdtr Tvdm forthe amazing work they do. Jenny Wells our fomier Branch Manager ￿￿j iatterty Ormtions Manager decided to retire in 2021 after many ye￿5 of good service lo the RSPCA in generdl and kn our Brdnch in particular. Thc Brdnch Manaoees position has ttow been filled by jej￿Y Eden whts with her v&st experieD¢¢ of the RSPCA ar￿ animal w'¢lfar¢ ha5 tnade gr￿ strides In achieving the stsrldards ofthe ehanging regul￿10￿5 of the Charity Comrni55ion and the RiPCA N*Eonal s￿Iety. We tK)w have ow Dog Behavtourist Jade. and our Animal Welfare Officer 155y on the staff within the Branch and ihey are both proving to be invaluable. cspeciaily these trfjst pathi¢ times. The refurbishment of the Branch Recewion Arva aThJ oifices a( Pat¢harn is duc to k completed before our AGM in June. Fortunaiely, the building WOTk has been carried out with little disrupiion for the anima]s in our care th¢ staff have had to work with a lack of office and r￿£pIlon space. Our grateful thanks go to them for their patience and understa￿dIng. Lookin8 forward ￿ the future. I am pleased ￿ rew>rt that plans are well underway to upgtade the shelter kenneling and phase 0￿¢ rould. ￿tentiallY, be started as s(M)n as Augusi 2022. We are a]so in the prgcess of opening our first Charity Shop and it is expected to be up and running by the end ofjune. My thartks go to my fellow Tnstets for their guidatlce and the rnany hollts unpaid work they Ik) OT the RSPCA artd for the Branch at BTiBhton. In conclusion, this has b¢en a very. su¢¢e55ful i'&gr for animal welfare in our a￿8 with a positive outlook for2022 and beyond. Doug Taylor Chairnian Fundraising activities tkspile the restrictions in platt, Is a resu]t of Covid. during ?021 we were able io hold a Summer Fun Day. Autumn Fare and participate in the Patcham Duck Faft. BenefEi fmm these events still limited however dlle ¢0 the caution observed by the general public at th¢ time in attending these iypes of evenL Further improvements have also be¢n made to simplify the ptD¢e5s for makins oth-ljne donations and th¢ claitning of gift-aid r¢li¢f wh¢tE applicabl¢. Page 3 -ROTr'.4L FOR THE PREI"ENTION C.RLIE.LTI' TO ANI)1.4LS S . ￿$SE.1 BRIGHTO A￿DEA T GRIISTEAD BR,INCH LPORT OFTHE TR EES FOR TklE I'EAR E)DED31 D cE￿lBER202I AcH1EN'E￿IENT AYD PF.RFORI%lANCE Inl'estment perforniance Ini'eslmenis durin¥ the yrar We￿ placed on deFM)sil with majoi banks and met with our objectives to invest our tnoney for a fixed term with a very. low risk to captlal. With raies remaining fftainl}' unchanged dllring ?021the ttturn on inv¢sttnen15 was relatively low and £l.115 inlerest w&s earned during the yeat. We have continued to w a re¢ognised deposit scheme thai enables accc55 to a wide range of financial irt5titulion5 and the standard tnarket producis the). provide. The s¢heTne provides a one-stop shop appwach reducing the administration thai Is needed. Ille a150 bencfii from pref￿?￿lia1 Tates that al'ailablc and reduce otsr r]sk bj. sP￿adIng our inv¢stmentS over a wider range of suppliers. Co*id-19 The niosi signifjcani ex¢emal risk thai the Branch had to martage durin? ?0? l is the Comn2virus pandemic impacting the health and safety. of the staff and ihe Bran¢h's abilifv io fulfil its charitable objectives_ Ihe pandetnic has requitrd ajorchanges to the Branch's priorities attd everyday i¥ays of workin I'he ext¢mal focu5 on Coronavirus did result in a loss of focus on %)me aspects of our work-plan wjd has iTnparted future fiinding. Govemmenl 8uidance w&8 been monÉ(ored and folloKN"ed and ￿0[kIng plan5 ivcre used including prioritisaiion Lif employee health and wcllbcing. It 15 noii. hoped however. thai ihe £re*est impau of the pandemi¢ has now passed and during 2022 we have been able 10 ]rsume a moTt noTfftal setvice, in line wth the pre-pand¢mtc operation. The illCFease for anima15 in 20?0 ha5 levelled during 20?] and as a result there has now been an in¢]Yase in the numbers of anima15 being taken in at the shelter and thi5 15 not expccted to drop in the immediale ftrnI￿. Ivith aspects of life reiurnirtg to a prt-pandemic sthie noiabl). the ereaier numbets of people now totDThulin¥ back" tts work, there is tK)ssibilit)' that allima]s ma). be gil'￿ up W owners r¢a]is¢ that they have insufficient lime to care for the aniMaEs they took on durittg lo¢kdoi¥n. The pandemic and recent ivftatitstw" Ttses h3i"e also brought financial hardship to man)" people, so we arc receiving fewer donations tnott requests for financial asststsnce. Our Brdnch is also suprthing the local f(KNJ banks with a supply of animal food to help the families who hai'e fallen on hard iimts. Cowd-19 also prevented the tn￿teeS from meeting face to face. $0 all committee meetirtgs were held electronically using chnological innovations io ensure we eontinlle to filifil our charitable obligalions. Page 4 ROYAI. SOC.1 TY FOR TFIE PREvENTI￿￿F C.RULI.TI I'O AN1￿lAL5 SI_"SSE.X BRIGHTO]¥ AND EAS-I. GRifiS"I'EAD BRATr4 REPI)R'I' OF THE TRI'STEES FOR'I"HE YEAR ENDLD31 DECLMBER21121 FINANCIAL REVIEW Financial posillOII 2021 again saw fundrdising aciiviiies and th¢ generation of fiuthising income SUPPFessed by the impart of CoYid-19 and this has now had an itnparf for the 1&st Thvo Ye￿5. We wcre knwever veT) fortunaie io have been bequeathed nearly £773,IKK) in legacies iTh 2021. This money assists 8re&ly iTh maintsining our strong finao¢ial position and as a rtsult we were able to fund the bran¢h aetiviiies without calliDgon resetves. and also rr,ake donotions to other branches and aniTna] welfare organisalions who were in more difficlllt financial sit¥JatiOnS. The ff.siduai surplus Ttalized will assist ill funding the proposed upgrade5 to the Patcham site over the next few sears. Income '.5 derived fft)m private boarding of animals, shop sale5. fees ftDm people who re-hoThe animals. legacies. donations. gianli and sllbscripiion5 plus ￿VeSTMent income. It is always anticipated when we budget ihat our expenditute will ex¢¢ed ow inconae. Htswever, this is usually mitigated by fundraising and legacie5. which cannoi b¢ blldgeied for. Iticoming ttsour¢es for the year were £1.009,3(￿ tompared to £504.396 in 2020. This mainty due to grtater in¢ome from legacies. whkch, a5 indica￿d akn%'e, we ean never predict or budget for. During 2021 legacies iotalled £772.9?2 compared to £272,888 2020 which on ￿fl￿tIon shows what an excq>tional year for these generous contriblltions. Expenditure leve15 increased b). £166.246 10 £864,481 in 2021 COTnparYd tsTr £698,235 in 2020. Lower leve15 of activity due ￿ the pandetnic contributed to a wedu¢tion in eosts. The ehFnditure fi.￿tE5 include £78,943 of contributions that we made to other RSPCA branches and anima] welfare cause5. - ov¢￿1[, this resul*d in a Surp1￿ of £145.325 forthe ywcomp2tEd to a £193.839 deficit in 2020. Reserves Polity The level of reserves is revtewed ￿￿larlY by the Committee. The Commille- eonsiders reSe￿¢S luThrestTided funds noi invested in fixed assets), shollld 10th] the eqllivaient of one year5 runniiig costs of the Branch. It is felt prndent lo maintain free re5¢rvt5 at thts level as the chatity ielies heavil). oth thnation* and legacies, knih of whicli can flucluale signifjcanily from year ￿ year and cannot be prtdic*d wilh any accurdcy. 'lThe total r￿rVeS (nol ￿pr¢sC￿tCd b). fix¢d a55¢ts) at 31 IkceTnber ?021 were £2,921.591 with re5trirt¢d fi]Dd5 and £2.06?,0S0 of designated funds leaving £859,544 of unte5trided funds. The trustee5 hrt aware that this ¢unetsily ' 'x¢ecds our policy ]K)w¢v¢r fijrther capithl expenditure is expected irt the medium temi which shwld cre￿e more a]ignmLnt here. FUTURE PLANS The trusiees are aware of imprnvements that 8]E needed in the B￿nch estth" and shelter and are ctjrrenily pursuing one option that has been identified havittgeonsideted variolls others which wert lound io be unviable. A full feasibility sujvey is being initiated on work that will enhance our existing Slte. It is envisaged .,hat the improvements will be carried out in stages to enable th¢ shelter to remain open in some capacity while the work is carried out. This work, when undertaken, will k designed to provi(k th¢ Branch ￿'1th the facilit1¢5 tha¢ Hill not only suit present needs but a]so be forward looking to ensurc the longer term rt4u1￿￿¢Dts fwt>rn our s(r*gy catc￿1 for. In 2021. the T￿￿5 approved a rctail plan that was prow>sed. The fiN stage of this will b¢ a 5￿p ¢)peoiog in Ha)ry¥ards Heaih with further Shops being Conside￿1 six rnonths OT4 tsking the tfrforniance of the Ha)ryvards Heath shop into a¢¢ounL Anoiher significant event in 2021 was the start of discussions ivith the Sus%ex North Branch wilh a view io px)tentially forniing a merger. These initia] thlks have develo1￿d and at WFitit*g this T¢￿}rt there is likelih(K)d ihat the two branches will merge before the end of 2022. As wrll a5 the rerruitment of a dedicated Anima] Behavorist in 2021, the Dranch al￿ pul in plac¢ plans to re¢ruit an Animal Wclfarc OtTJcer. This new app)IntM￿t was mad¢ Jn ¢ariy 2021 and the Animal Welfare Offjcer has aircady been able to rea¢h out to a large part of the branch community area ROI'A SOCIETh' E R TIIE PRLI'F.NTIO) OF CRITFLTI. TO.4NIII.4LS SI"SSF'N BKIGHTO AlID￿E ST GRI 'EAD BIL4N'CII REPORT OFTHE TRI"STF.E.S TrOR TIIE I"EA EYDED31 DF. EIIBER 2021 SI'RIIC.'TLIRE, GOI'ERN.4TriCE APID )1.4.%AGEIIE%I T oierning documertl The RSPCA Sussex, Brighton 2nd East Grinstead Branch Ès ￿nstItUted as a rharitable unin¢oryx)rdted association and a branch of the Roval Society for the P￿VentIon of C.rnelts" to Anim￿S_ The Society. wa5 incorporated bj the Royal Socie for the PTevention of Crnelts. to Animals .4¢t 19j• las ameTtiledl and is governed bs. that Aci and by the rules of the SLxiety'. These wlc5 accord ivith wl¢ Xl of the s(KIe￿ s rule5 and a￿ approi'ed by the Council. The branch is govetned by RSPC.4 Branch Model Rules revised February *(H)9. The relationship between ihe Societ)" aNI the Branch is regulated bs, these rules the So¢iei) 5 rules 8nd the RSPCA Ads. The BTanch is required to manage affairs and not plcdqe lh¢ credit of the Society orth¢ Council. We are IN)und bv the Societ)"'s rnles and in c&se of an¥. tonflici berween th¢5e rules and tht Society's rules, the Society's les prevail. Recruitmenf appointment of new trustees Ive recrnit ITUStees Iviih the object of e5tablishtng a balanced Board brrngs a]1 the ne¢c5sary skills and commith)ertt to the management and polic). mak'in¥ of the Branch_ We aprM)illt¢d severdl new tr￿£1¢¢$ during 2020 and int(> early 20? I, in part to replace thos¢ who hai'e stood down and this has widened the skills matni of the Branch's Trusiee Board. All prosprttive trnsiees were ini'itcd to join thc programm¢ oltrustee education so the}. Wo￿ld be full), aware of what is exptcied of them and their resw>nsibtlitie%. Thi5 is Carried out by our Branrh Partnership Nqanager. P￿sP￿live irusiees were theTr ini'iied io guest ai a rninirnum of rhree commillee meeting5 and io take part io di5CUSsion5 and projects so tho. could eel lo knokn and understand the role before they committed to it. Organis#tional strncture The Board Lon5151s of at lea￿ seven atld not WnOfE than fourteen tnLs*es and 15 elected at the Annual Gerteral Meeting. The Board elects its officeT5 at the first meeting and meets * lea51 six times a )ear. although throughout thc pandemic we hav¢ meetin8 monthly. Tntstees listed in this d(￿U[￿¢￿t held offitt during ihe p￿￿Ou5 year unless swed otherwise. The Iloard now delegaies the day-to-da). tur￿l￿g of tht Animal Shelter to the n¢wlJ ap￿Inted Branch Manager who startcd in earl}. 2021. The Btanch Manager is helpins us Tei'iew arc4s of 80%'ernance: policies, and pio¢esses. This incliides Risk Asse￿Ment. Heahh and Safety. and r.mploymeni Regulations. Key mgnagement remunerntion The (tustee5 consider the Board of Trusiees. the Branch Manager, the Operations ManageT and the Heads of Departments to be the key management personnel of the Charity ill charge of direcitng and ¢ontsDlling the charity and rnnntng atjd operating the Branch on a da>" to dai. b&sis. All trustees gtve their lime freely and no trustee remuneration w&$ paid in the }e2r. Dethils of ￿ste¢S, expenses and lated party tran5action5 are disclosed in the noles ofthe accourtts. TTUStees are requircd to disclose all relevant iniewsts and tegister thtm H'tth the board in ac£ordantt with the charity'5 px)licy. The pa>. of the Brdnch and OFerations ma￿ager along with the heads of departtnent 15 reviewed annually by the Tre&5UTer and Chair and w'hen appropriate i#creased tsk.ing iDtO Consideration inflaiion. average salaries in the ?r¢a and salaries of oih¢r similar sized charities to ensure that the remunerdtion set is fair and not out of line with that generdlly paid for similar roles. Page 6 ROYAL SOCIETY FOR THE PRII'ENTION OF CRUELTY TO.INIIIALS SUSSTr:X BIU AND F:J¥ST GIUNSI'EAD BIL4NCH REPORT OF THE TRusfF.ES roR I'fflE I'EAR ENDED 31 DECEI¥IBLR 21121 STRI.'cfiiRE. GOVERNANCE AND mA￿AGEmE￿i￿ Connected parties The charity is a Ioc41 bTan¢h of the Royal Society for the Pmention of Cwe]iy io Anima]s {ChaTity number 2190991 a E]ationa] chatiry, which acts &5 an umbrella otyni5atioll. The ¢harity wot*s autonomou51y. butwithill the rules and p)licies setout by the tDain Ixxly. The amounts due to the matn EKMIY of the RSPCA tn 2021 was £6.064 (20?O. fkn,0641 b&8ed on the re￿rVeS of th¢ previous year. The Atjimal Shelter run by the charity 15 lic¢n%d awiua]ly by the RSPCA. Risk management Ih¢ Board has carried out a revicw of the Major risks to whi¢h the Branch is .￿￿Trsed and Conside￿ th3t systems are in place to mitig*e ihe risL%. The major risks are asstssed a[￿UallY by the ttllsiees. tsk.ing into con5iderdtion faaors. external risks and the effects of legislation. The major risks identified are= - Lack of Branch Capacity to Deliver Seryi¢es - Los8 of Boarding LÈctlise - Lack of CleaT Strategy - Not Having Clear Policies and Procedures - Non-core Charitable Itjcome Excttding F4MRC Limit - rr Problem5 The systems and proccdurcs in placc lo m1t1￿t¢ thÉ%e risk% include 5tsff and volunteer tiaining progrdmmes, effective g0ven￿ce, and continual assessment of risks with appropriate action being takcn when they are identified. REFERENCE AliD ADM￿lS￿lATIvE DETAILS Registered Chari¢i' number 206630 Principal address RSPCA Anima] Sheltsr and Kenne15 Braypool Lane Patcham Brighton East Sussex BNI 8ZH Trnstees D Taylor- Chair Mrs H Lilley- Vice Chair (regi￿ed 3111212021) Mrs J Brdziet- Secretary Mrs R A Bond (resigned 28r2n022) Mrs A Bolton Ms C Freemao (￿signed 131412021) R Langrid8e- Mr5 S Emm5 Mr5 S Bilby Mrs C Goddard (tesibmed 221512021) Mr5 R Ga]os (appointed 91312021) Page 7 ROYLL_S.QCIETY. FOR THE PREVLIlQiN￿E CRUELTI. TO AJIILILS SU.SSE.I BRI£HTgN AN'D EAST CRIJ'STEAD BILiN'CI1 REPORT OF THF. TRIISTEES FOR I'HF. I'F,AR ENDF.D31 DECEMIILR2021 REFF.REYCE AND ADg1[￿ls[￿￿Ttl.F. DF,TAIIS AudÉtors ChaTiOt PIouse Limited .haMcred Accountants 44 Grand Parade Brightoll Fwt Sussex BN2 9QA Brnneh ￿all￿ger Mrs J Eden BAnke Lloyd5'1'SB Bank PLC 55 Preston c.ircus Brighton BNI 4LQ Bank of Scotland PLC Pentland Ilouse 8 Lochside Avenue Edinburgh EH12 9DJ Barclays Bank PLC I Churth Road Burgess Hill Ivest Sussex RH15 9BD STATETrIENT OF TRiisfEES' RESPONSIBILITIES lthe trustees are responsible for prepaFing the Re￿rt of the Tnjstces and the rmanc1￿ statements in accordance with applicable law and United Kingdom Accounting Standards (United kingdom Generall) Accepted Accounting Prd¢ti¢¢} including Financia] Reporting Standard 102 "The Financial RetM)rting Stsndard applicable in the LK and Republic of Ireland The law appli¢8bl¢ to charities in England and Wales. the ChaTitieg Aci 2011. Charity (A¢¢ounts ond Reports) Regulation% 2008 and the proNTrsions of thc trLLSt deed requir&% the trustees to ptypare financial statements for finanGial year which give a true and fair view of the stsie of affairs of the clwity. alld ol the incoming resources and appliGation of Tesout¢es. in¢ludirtgthe income and expenditure. of the charity for that period_ In pttparing those fioancial statements, the trnstees are JEquircd io Select suitable accourtting poli¢tes and then apply them consistently. obsetve the methods and principles in the Charity SORP. makt judgements attd eslitnales that are r¢asonable w]d PEuilmL 5tst¢ whether applicabl¢ accounting standards have been followed. subject to any Tt]aterial departutts dÉsclosed and explained in the financial statements- prepare the finan¢ial stat¢m¢nts on the going concern b&sis unEess it is iwpropt[￿e to presume th8r the cbarity will coTrtinuE in business. Page 8 YAL SOCIETY FOR THE PREVENTIOTr*' OF CRUELTI. TO,tNKI¥lALS SLI&SEX BRICHI'ON AN.D E2SSiGRIIN Sl'EAD BRANCH REPORTOF I'IIE TRI'STEES FOR THE I'EAR ENDED 31 DECE￿IBER 2021 STATLMENT OF TRiJsfEES' RESPONSIBILITIES- contillued The trustees are reswn5ible for keeping proper accounting records which di*lose with re&sonable ac£llracy at any tirne the financial ￿SitIOn of the ¢h8riry and to enable than to ensure thai the f￿ancEal state]nthts tomply with the ChaTities Act 2011. the Charity (Aceounts and Re￿n$) Regulations 2(M>8 atld the provisions of the trust de￿. They are also r¢sponsible for Safeguarding the assets of the charity and hen¢¢ for tsking rea4Thble step5 for the prevention aJLd detection of fraud and other irreg￿larities. Approved by ord¢rof thr tKMrd of on............ .l.L...... and signed on its bEha]f by: D Taylor- T P￿e9 RFPORT OF THE lTriDEPEIDEPJ* .,ILD1TOR￿o T￿LsILL￿oF IF.TR RUI'.41. SOC.IE'I'I FOR TIIE PREI-ENTION OF IF.L.fi'-i-o.I￿I.NI.￿Ls SliSSE.I BRIGHTO LAS"I' GRIN.£TL,ID BILINCII Opinion We havc oudited the financial statetnents of Royal knÉety For The Prevention Of C￿elty To Animals Sussex Brighion And Easi Grinstcad Branch lih¢ 'chari￿ } for the y.ear ended 31 tkcember ?021 which comprise ihe Ststernenl of Fin2ncial Actil'iiies. the Balancc Sheet, th¢ Cash Flo1¥ Statement and notes to the fu￿claI statemenrs, including a summary of Significant a¢¢ountino rK)It¢ies. The financtal reporting framtt¥O￿. that has been applied tn rheir prepaTation is applicable law and LTRiied Kingdorn Elccouniing Standards (United Kingdom Generally Accepted Accounting Practice), including Financial RerK)ning Standard 102 The l..inanCt￿ Rewrting Stsndard xpplicable in the UK End Republic of Ireland,. In our opinion the financial statements= give a true and fair vtew of the State of the eharity'5 affairs as at 31 Dettmber 20?] and of its incoming resource5 and applt¢ation of resourc(s, for the yearthen ended- have been properl}. prepared in accordanee with Lnited Kingdom Generdlls, Ac£epted Accounting Pwtice. including Financial Reponing Siandard 102 'The Financial Re￿rtIng Stsndard applicable in the UK and Republic of Jrtland,. and have been prep8red in accordance w'ith the requiremellts of the Charities Aci 2011. Basis for opinion We tonducted our audit in accordanc¢ ￿7th Jnremaiional Standard5 on Auditing ILTK} IISA5 (Ukll and applicable law. Our resrM)nsibilities under those stsndards are further described in the Auditors, ￿sPonsIbl1117¢s for the audil of the financial statements seciion of our retx)rt. lye are independeni of the chaTit)' in accordance ￿'1th the ethical requ1￿MentS that are relevant lo our alldit of the firtan¢ial Slatetnenis in the UK. including ihe FRC'S Ethical Standard, and wc have fuifilledour other ethical re5wnsibililies an accordance 1% iih ihese requiremen¢s_ M'e believe that the audit cvidence we have obtxin¢d 15 5Utri¢ient and aPpropri￿e lo provide a basis forour opinion. Conclusions relAtirtg to going concern In auditing thc financial si2tement5. M"¢ hai'¢ concluded that the lrnstees, use of the going concern basis of accounting it) the preparation of rhe financial sfatements is appropriate. Based on the ￿Ork w'e have perf¢)rmed. lye have not identified an). material uncertainties relating to events or conditions Ihat, indii'idualls" or collectiN"el}', ma}. ca51 sioJ]ifJ&gnt dollbt on the ¢hÈrit)"'s abilit)" to continue &5 a going conccm for a period of ai leasi hYe1￿.e [no￿th$ fmtn when the financial statements are authorised for issue. Our responsibilities aTrd the resp)nsibilities of the irus*es with wi to going concern are described in the releV￿t se¢tions of this re￿rt. Other information The trustees are Te5ponsible for the other infonllation. The other Infonn￿lon comprises th¢ infomiatiot) included in the Annual Rep)rt, other than the financial sthtements and our tsf the Independent Auditors thereon. Our opinion ¢)n ihe finan¢ial sthiements does noi cover the other information aniL ex¢epi w the ¢xt¢nt otherwise explicstly stated in our repor¢ we do rK)L express any fonn of assurance Conclusion theteon. In connection with our audit of the financial our r¢sp)nsibiliiy is ￿ tead the other inforn]ation and, in doing 50. wnsider wheiher the other infomiation is materÈallJ inconsisieni with the financial SI￿eThents or our knowledge obtair2¢d in the audit or otherwise appear5 to be materiall). missiaicd. If identify sllth maierial in¢onsisien¢ies or apparent mater121 misstatetnents, we are ￿qUired to deterrllin¢ iiheth¢r this gives rise to a material missi￿eMent in the financial 5tatemenis ihemselv¢s. If. b&sed on ihe work we have pcrfomed, we conclude that there 15 a ynat¢rial missiaiemeni of ihis other infomiation, we are Trquired to rew)rt that fact. Wc have nothing 10 re]x>rt tn this rcgard. Page 10 REPQLT OF THE INDEPENDENT AUDITORS TO THE ROI'AL SOCIETI, FOR THE PREI'EP4"rioN OF CRUE SI'SSLX BRIG .￿TI. TO ANIIII.11.L. Tofi ND EAST GRINS_T.F.AD BRAN_CH LESC)F Matters on which we are required to report ￿. eActptiOD We have nothing to re]x>rt in respcct of the following matters where the Charities {Ac4x>unts and RerKTrrtsl Regulations 2008 requires u5 to IttM)fl to you if. in oui opinion: Ihe inforniatiOTr ￿l'en in the ReTx)rt of the T￿￿et5 is Inwnsls￿TrI in any material resrKct wth the financial Statements; or sufficient accounting records hav¢ not been kept. or the financial 5tateTneniS are not in a8r¢eFntnt wilh the accounting Tecords and tetum% or we have not rettived ail the infoTrDoti0th and explanatiOE)s we require forour audit Re5ponsibilitie5 of trustees As explaind more fully in the Stsiemeni of Tru5tees' Resp)nsibilities. the tsijstees are testM)nsible for the preparation of the financial staternents which give a true and fair view. and for slleh inieTha] contn)l as the trust¢e5 determine is necessary to enable the prep8rdtion of financial5￿terne￿ts are frte from maieriai mi5StatetnerhL whether due to fraud orerror. In preparÈng the financial stattrnents, the IT￿Stee$ are rtsrx)nsible for aSS￿l￿g the charity's abilit). to coniinuc a5 a going concern. disclosin& as applicable. mattets ffIa￿d io going con¢em and using the going concern basis of accounting unless the ttustees either intend ￿ liquid￿C the charity or to ¢¢ase operdtion& or hav¢ no realistic altemaiive but to do Pagell REPORT F TIIE IYDEPEYDE.N'T AIIDITORS TO THLTRU ROI'.11. SOCIETTr' FOR TIIE PREI'LNTIO_N OF CRL,ELfi' TO,ITsI￿Z.IL.8 I.'SSLN BRIGIITO AND EAST GRINSTELD R OF Our responsibilities for the audit of the financial statements I'E have been apwinted 8$ auditors llrtdcr Section 144 of (he Charities Act 2011 and reJx)rt in accordance wtth the Act and relevant regulatio￿$ made orh&vin¥ effect ihereullder. Our objeciii'es are to obtain Yea￿￿2b1¢ assurance alKJUt whether the financial statements as a whole are free fro]n material missiatement, whether due to fraud or eTror. and io issue a Rewrt of the Ind¢Ftndent Audstors that includes our opinion. Reasonable assurance is a high level of 2s5ufdnce. bui is taot a ellarantce that an audir conducted in ac¢ordance with ISAS IUKI will alw'ajs detetl a material mjsstsietneni ￿hen it exists_ Mis5taiements can arise fr4)m fraud or ¢m)r and are considered ma¢rial if. indivtduall} or in the aLgrega¢e. the)" could reawthly ￿ expecied to inlluentt the econosnic decisions of usel5 tak¢n on the basis of these fjnancial 51aieJnents. The exteni 10 which our pr(Kedures a]r ￿pable of detecting irregularities. including fraud is detailed below.. FJa5ed on our understsnding of the chariTh' and its artii'ilie5. and thtough discus510n with ihe trustees and manageinent, w¢ identified the principal risks and coTrsidered the extent 10 which these would have a tnaterial impact on the financia] stat¢ments. In Identif)'in8 and a￿ssIng risks of tnaterial misstatement in respect of itrygularittes. intluding frdud and on-compliante ii'iih laivs Ènd Tegulalions, our pr￿dureS ￿Cluded the following.. Il'e obtained an undersiandino of the legal and regulatory fram￿￿0A( that the charit). operate5 in. focusing on t1105e laws and regulatlOll5 that had a material efle¢t on thc financial stslements or that had a fundamental cffect on th¢ OP¢Tations of Ihe charity from our professional and sectorexpeTience. We performed anal)'tical Procedures to identify any unusud or unexpected fflationships tha( may indicaie risk5 of material misstaiemeni due to fraud: and reviewed significani or Un￿SUal trznsacitons to ideniify their llnderlyitlg supporting rationale. We inspected the tninutes of meetings of Ih05e charged iiiih goi-ernan¢e. and made direct enquiries of manag¢ment and the ￿)aTd of mistees con¢¢tllino the chariti s policie5 and pr￿edureS re[￿ing to.. Identify'ing, e￿luatIn& and complying with laws and reguiaitons 2nd ￿'h￿her they were aware of any instances of non-¢ompliance,' Dete¢¢ing and responding to the risks of fwd and whether th¢y have kn￿l,[edge of any suspecied. or alleged ftsud.. - The intemal conirols established to miiigate risks relatol 10 frdud orMn-¢ompliance with laws and regulation& In addressing the risk of frathd through management override of contsols. Ive iested the approprrateness of journal entries d other adjusttnents, assessed whethei th¢ judeemeThts made in making actountillg csiimaies werr indicative of a tcniial bias and tested significathi transactions that aff unusual or outside the JK)m)al cOu￿e of business. Il'e also - discussed and reviewed the eharity's business model wjd foThvard plannEng to assess going ¢oncern communicaied applicable laws and regulations throughout the audit kam and remained alert to any inditations of non-compliance throughoui (he audit. rel'lei￿Cd the financial siaiement di5c105ures and tested these w supporting documen￿10￿ to assess compliance with applicable laws and regulations. A further description of our Jrswnsibilities for the alldii of the fu￿1cl￿ $thteMÉ￿ts is lo¢ated on the Financial Reporting C.ouncil's websttt at MTr¥w.frC.or8.uklaudi￿$p0￿sJbiIiIÈes. This dtscripiion fombs part of our R¢Forl of the Independent Aiidiiors. Pag¢ 12 KLPOR'I. OTr"I'HL INDEPENDEwf AIIDITORSTOTHE TRllSr' ROYAI. SOClb.'I'l' Tr-OR I-HE PREN'ES-1'1()N OF CRIIELI'I'"IO ANIIIAI,S SI SSEX BRIGHI'Uh" AN'D LASI. GRlTriSTE.4D BIL4fiCH Use of our report This repx)rt is made solely to the charitys tn￿ee& &$ a Ixmly. in *cordan¢e with Part 4 of the Charities (Accounts and RetM)rtsl Regulations ?008. Our audit work has been undeTtsken so WL might slate to the charity'5 trustees those tn3tteTS we ate required ￿ siale io ihem in an auditors, reFK>rt and for no other p￿ry￿se. To the fulltst ex￿nt p¢rniitted by law. we do noi a¢¢¢pt or osstsme resw)nsibility io an)'one oiher tlw the iharity and the ¢haTity's trusttes as a body, for our audit work. forthi5 ￿[￿)1( or forthe opinions we bav¢ fomied. CLJ IL Lkj Chariot House Limited Chartered Accountants 44 Gtand Patade Brighton East Sussex BN2 9QA l¥lLI Page 13 RI)Y AL S_OCIETI. FOR THE PREI'EYIJON OF CRI'EL"II" TO .4NIII.4LS SI,'SSEN BRIGHTON4 AND EASTGRINSTEAD BRAYCH l'ATE￿IF.Tr1l. O_F FIN.4INC.I.IL ACTII'ITIES -OR THE I'EAR EINDED31 DECLIIIBER2O21 2021 Toral funds 2020 TotA] funds Unrestricted fund5 Restricted 1￿COllE ,IND E￿D0￿￿'￿IE￿Ts FROII Donaiions and It¥aLleS 855.782 855,782 357.482 Charitoble a¢iiiities Kenne15 and sanLiuary 114.022 14,022 100.360 Other trading actii'ittcs Investment income Other incorne 37.?4? 23,586 9,786 13.182 1.645 1,645 Total I.(M)9.806 1,009.806 504,i96 EIPENDITI'RE ON Raising funds 248 Charitable actil'ities Kennels and sanctuary 864.481 864.481 697.987 Total 864.481 864.481 698.235 NTr:T INC'OI¥IEIIEXPENDITI'RE) 145J?5 145.325 (193,8391 REC.ONCII,IATIO%I OF FIl￿D5 Total funds bro￿¥hI fornxrd 4.169,049 4.169.049 4.362,888 TOTAL FLI￿D5 CARRIED FORII'ARD 4,314,374 4,i14.374 4,169,049 The notes forni part ofthe5e financi￿ 5tattments Page 14 IF.I.TI' TO ANll4lIlLS SI'SSE .￿￿[GHT0￿ AND EA T GRif4sIELD BRANCH BAI,A%I:E SHEET 31 DECEMBER2 21 2021 Total fun(ts 2020 Tota] funds Unrestriaed Restricted fuTK FIXED ASSETS Tangible assets 15 1092.780 1.392.780 CIIRRF.YT ASSETS Stocks Debt( Cash at bank 16 17 11,923 791270 2.172,950 3,752 606.605 2,470,058 791270 ? 17?,950 2,976.143 2.976,143 3,080,415 CREDITORS Amotsnts falling due within one yvdr 18 {54J49) (54.549) (28.7771 NET CL,RRENT A&SETS 2.921594 1921.594 3.051.638 TOTAL ASSETS LESS CURRENr LIABILITIES 4J14374 4.314,374 4,169,049 NET ASSETS 4J14.374 4.314.374 4.169,049 FIINDS Unrestricted funds 19 4J14,374 4,169,049 TOTAL FUliDS 4.314.374 4.169.(49 al Statements M'ere appmi'ed bj. the Board of TnLStees and authtsTised for issue . and We￿ signed on its behalf by: on D Taylor- Iru The Th)tes forni part of these financial statLYnents Pagt 15 ROI'AL SQCIETI F￿R THE PREI"F.NTL_ CkllELTI-TO A￿1)IALs S"LISSFX BRIGH'I-O. AND EAST GRI￿SIE￿ID BIL4N . C.'.4SH FLUII, ST.4TEIIEYT FOR TIIE I'EAR ENDED31 )E_CEIIBER 2QII ?021 2020 'ote5 C&sh flo1Tr5 frorn opergtivg activitie5 Cash generdted from operations 171,5331 Ner cash provided byllused inl operdting actt%'iti¢s 73.043 171,5331 Cash flows from inl'esting Actii'ities pUrch￿e of tsngible fixed assets Sale of uftgible r￿ed assers lttteresi received {371266) 18,9?01 125 9,786 et cash (used inllptovide or the chatity is aware of the gttniing of probate, and the tritena for irt¢ome recogvitioth have Jwt been ￿t¢ then the legacy is treat￿ a5 a contin8ent a5￿t and dis¢losed Ef matenal. P8g¢18 continued... ROYAL SOCIETI. TrOR THF. PREVEhTIOY OF CRULLTI. TO A Tril.NIALS SI',SSEN BRIGIITOPY AND EAST GRINsfEAD BRANCII NO'I'ES TO T14E Tr INANC.IAL STA-I'ENITr-I'1S- fontinued FOR'fHE I'EAR ENDED 31 DECEIIBER 2021 ACCOUTrtriNG POLICIES- coTrtinu¢d Income Volunteers The value of voluntary worf( is not included in the financia151atemenL8 The]r are 60 regular volwileers &s well many motr who volunieer casually and someiimes for specific fund raiiittg events. They help with a whole variety of tasks, includin8 8nim31 care. fundtaisin& dog walkin& IK)me visiting. and staffing thc ￿CeptiOn. GrAnt5 Grants in¢ludisJg grants for the purchase of fixed as%ts. arc rtcognised in fvll in the Statement of Firtancial Activities in the year tn Mthich they receivable. Those grants toward5 capital projects are then chaJEed with depreciation each year. Don%tions and Fundrni$irtg t%)naiions are accounted for as receivej. In the eveni that a doiiation is subject to fulfilling perfom)ance condition5 before the ¢hariD' is entitl¢d to the funds, the incotlle is d¢ferr¢d llrttil either those conditions are rn¢¢ in full, or their fulfilment is wknlly within the control of the ¢harif)' •)d li is probable that those conditions will be fulfilled b). the reporting peri(xi. The income from fundrnising v¢nÈures is shown gross, with the associated Costs included in fundraising ¢osts. Government gr4nts Government ¥rants are reeo8nised under the wformance rNod¢. Th¢ grant Income is reeognised upon rfortnancc ¢ondilions being satisfied (and should it be received in advance of Satisfying the ptrfomiance, reeognilion of the kncome is deferred as a liability) and ththr are no $￿ifiC fi]ture perfoThnance-related conditlOn5 then gra1￿% a￿ recognis￿ whet) woceals are received or re￿]Vable. Con)navins Job ReTrniion Scheme ICJRSI The CJRS grant relatcs to governfflent suptK)rt for stsff wlk) bave been ffijrloughed due (o Covid-19. These claims are recognised in the Statement of Financial Activitie5 &s part of Other Incotne. Earned and other income l*come from shop s21es. raffle and other atLlVlties 2re recognised as eamed. Income from iThv¢slments is recognised on a receivable b￿ls. Income from sales of publicaiiotjs and traitiing eOUTSts are ￿C0s￿1sed as earned. Exp¢ndi¢vr¢ All eX￿nditUre is a¢¢oUllt￿ for on an accruals basis and has been -la5sifieil under h¢ading5 that aggregate all costs related to the eate80ry. Expendilure is recognised where there is a legal or eonstrnctive obligation to make payments to third parties. it is probable that the settlement will be required and the amount of the obligation can be measuTtd reliably. li is categorised uDder the followÉng headings: -cost5 of r￿sing fund5 includes salaries expenses 8t￿ overhead5 -Expenditur¢ on charitable activitie5 include5 salarie5. expeTrse5 and ov-rheads -other exptrtdilure represents those items Èjot falling into the categorits aknve Grants payable to thtrd parties are wtthin the charitsble objertives Where unconditional grants offered, this is accTued as a5 the recipient L5 notified of the grdnL as this gLVCS ri5C to a reaso[￿ble expectation that the recipieni will receive the grdnts Where grants are conditional relaiing io ￿rfornianCe then the grant is only acctued when any unfulfilled eonditiOn5 ate outside of the control Of the tharity Fundrdising expenditure comprises costs IncU￿ed in inducing wple dnd organiwions to mntribute financially to the charity's ivork. This includes th¢ cosi of advertising for th)nations aiid the stsging of special events. Page 19 continued... I'AL S￿lET}. FOR THE PREI'EfiTION QE LRI'Tr'.LI'I I'C) AN111.4LS SIISSEI BlucHT￿ D LASI. C.RINS"I'EAD BRANI CH o'rFS-ro I-FIF. Tr'IN.4NC.'IAI, sr.47"L.IIENTS- continued "OR I'HE I'LAR LNDF.D 31 DECE.IIBER 2021 ACCOUJTING POI.ICIES- continued Expendiiure Cosis of ¢haritable acitvllies t(>mPrise direct ¢05ts. SllptK)rt Costs include those cosw sllch as audtrorfs Temulleration, a$50ciated with tonstitvttonal 2nd statutory requiyements. Giants otTered subject lo conditions which have noi been met at the )ear end date are noted as a commitment but not accrued as expendiluE. Tangible fixrd assets Fixed &s5Cts: e.K¢ept fr¢ehold land. are writt¢n off over th¢ir esiimated useful lives by ijepttciation through the Statement of Financial Activitie5. Freehold land 15 taA depreciated. The rates of depreciation used art as follows.. Additions to Freehold Pn)wty: OYer20 vears ¢)n a S¢rdi(pM line basrs. Equtpmeni and Motor Ilehi¢les- O%.er6 }'ears on a stsaight line basis_ The charitj ha5 a de rninimis Jx)lie}' In place ivhereby onl). items of £500 and over Capitsji5￿. Stocks Stock's are valued at the I0￿cr of Cost and nei realisable valu& after making due allowance for obsolete artd slow oving iiems. Taxation The Charity rs considejtd to pa55 the tests set irt Paragraph I Schedllle 6 Finance Act 2010 and therefore it meets the definition of a charitable entiti. for L,K Tax puttx)5e5. .4ccordingly th¢ Charity is poietjtially exempl frotn i&Naiion in respect Of income or capithj gain5 kn the e¥tent that such ineomeor gain5 ar¢ applied exclusively to ¢hatitable purposes. Fund #¢counting The chariiv has I'arious typ¢5 of funds for ￿thIch it [5 re5pon5ible.' Unrestricted thnds- these are for the use on the general charitable objectiV¢5 of the charity. Restricted ￿ndS are fi￿dS which are to I￿ used ID ac£ordan¢e iiith specifi¢ rt5trictions irn￿sed by donors or hich hai'e teen raised b). the charin" for ponÉcular puT￿se5 The cost of raising and administering such funds are Charged ￿ainst the specifi¢ fimd. The aim and use of exh restricted fund is set out in the notes to the firtan¢ial statements Designated funds comprise unresiriaed funds have been sei ￿lde b), the trustees for particular PUTPOSe5 The aim and llse of each designated fund is set oui in ihe note5 to the fir￿ncIal siaietnents. Further explanation of th¢ natu]t and purpose ofeach fijnd 15 iDclud¢d Én ihe not¢s to the financkal statements. Do￿8*ed goods tAinated g(N)ds and services have rKTri been wi5ed in these finan¢io1 ststements ￿ it is noi pra¢ti¢able to do so as the cost ounveighs the benefit. Page 20 continued... ROYAL ￿)CIETI. FOR T. E PREI'LNTIOY OF CRUILTI. TO A r*lALS SLSSEN BRIGHTOi ATrID bAsf GRlTr4STEAD BRANICH NOTESTO THL FlIYANCI.4L STATE￿IEl￿Ts-t0ntiTh FOR THE I'EAK EINDLD 31 DECE.%IBER2021 AcCOLl￿TING POLICIES- fontinued FinaneiAI instruments The charity ha5 elected to appl). Ihe provisions of Seciion I l -B*s"ic Financial Instrutn¢nts" and Section 12 '0th¢r Fi[￿Nel&1 In5trumentsl of FRS 102 to all its flnaneial s￿ements l inatscial in5tyuments ATt rewgnised in the balance Sheet the Charity becomes party ￿ the conlTactual PfDvisions of the instrumenL Basie finaD¢i%I gs5ets and liabililies (debtors *Dd credit•rs} Basic finan¢ial assets and liabilitie& whieh iTh¢lJde debior5, creditOT5 dnd bank loans are recognised at (Tansaction pric¢ unless the arrangemeni eonstiDJ*S a fllwicing tiwJsactÈon. Financial assets and liabilitie5 classified a5 payable within one year a￿ noi amortised. Cash snd cash equivalents Cash at bY￿k and in hand are ba5ir financial assets and include c&sh ID hand, dewsits held at ca]1 with bank, oiher shon-ietin liquid invcsiments with orig1r￿ m8turitie5 of three mJnths or less. and bank overdraft5. Bank overdrafts are shown withiEJ IM)rrowings cutTent liabilities. Trade Creditor5 Trade creditOT5 a￿ obligation5 tts Poy for g(x)ds and services have been acquired in the ordinary course of operdtiolls from supplieT5. Amounts payable are cl&s5ified & current liabilities if payment is due within one year or less. Otherwise ¢hey are preseTLted ￿ non eurrent liabilities. Vat All irtcoming res0￿r¢e8 and r￿￿[C£S expended are oatfyl net of V.4T whar applicable. Irr￿0verab]e VAT is included within resources eX￿￿ed. DOTriATIONS AND LEGACIES 20?1 2020 Donation5. 5ub5CTtptions and sundry income Legacies Grants Friends of Brighton 50,073 772,922 24,134 .653 56,462 272,888 25,173 2.959 855.782 357.482 GTaDts ff¢eived, incluikd in the aix)ve, ar¢ &s follows: 2021 2020 RSPCA- t)(x)r to tk)or G￿ll1 24.134 25.173 Page21 o)niinlled... ROI'AL SOCIEll' F RI'IIL PREI'EP*TIQI OF CIiI,'F.LTI- TO ,4￿11}IAl.% SI'SSLI BRIGHTON .4.ND EASTGRINSTL_ .4D BIL4,NIII NOTE_S TO THI FINA%("JAI. %I".4TF..IIENTS- t(pntinued -C)R-I"HE I'E,IR EJDLI) 31 DECE_)IBER 2021 OTHER T￿lDIN1 G Acrii'rriES 2021 Fundrdising Prii'ate boardiRg 2,)93 34,849 305 23,281 37,242 ?3,586 I￿￿'Egr11E￿T IYCOIIE 2021 2020 Detx)Sjt account inierest 9,786 INCOIME FROI¥I CH.4RIT.4BLE Acfii'iTIES 2021 2020 Activtty Kennels atjd sanciuary. kennels and sanenwy kennels and 5anffluary Boardino fees and shop sales Anim21 fees Charitsble neutering 35.927 76.?81 1,814 28.131 72,014 215 114,0?? l(K>.360 OTHF.R 1Tr4COIIE Other income typresents govemvneni grat￿ received for fiJAough claims tnade under the Con)navirus Job Retention Scheme. RAISIN'G FLYDS RAising donAtions 8lld legacies 2021 2020 Fundraising expenses Open Day expenses 89 159 248 Page ? orytinued... ROI'AI:&OCIETI' FOR TIIE PREVENTIOY OF CRIIELTI" TO ANII¥I.ILS SUSSEK BRIGHT()fi ANDE T GRINSIELID BRAfiCH NOTESTOTHE FI￿ANc.[AL SfA"I'Tr.Tr+lE￿Ts-¢oThti FOR THE I'EAR ENDED 31 DECENI IBER 2021 CHARITABLE AcfiviTIES COSTS Grant funding of acti%'ities {i¢e note Dkte¢i Costs (set note 9) Supwrt ¢osts (set note 11) 10) Totsls Kenn¢ls attd sanctuary 75?.562 78.943 32,976 864,481 DIREcf COSTS OF CHARITABLE A￿[riEs 2021 2020 Wage5 and salarics Food and wclfare Rate5. light: heat and telephone Repair5 and maintenance Prsnting, pos￿¢ staiionery Vets fees and drugs Charitable neuterin8 Shop stock Cleaning matenals TraDsp)rt and travel co Unifornis Friend5 of Rrighion Projects Irrecoverable V AT Settlement fees Depwiation LL)ss ON sale of assets 382.317 20.052 26.107 61,714 3.971 86.8?6 15,419 7.044 7.366 4,198 2J54 13,689 3,108 22.500 95.897 302,826 15.290 36.475 16,8Y) 470 10,671 6.095 8,575 30 11.735 94.528 752,56? 580,531 io. GRANTS PAI'ABLE 2021 2020 Kennels and sanctuary 78,943 100,368 The total grdnts paid to insti￿¢#)￿$ during the year was as follows: 2021 2020 Kandy Association forcommunity Pr(￿e￿iOn through Animal Welfare Anim&1 Cgft in Egypt Ashford Brdnch Covid 19 Branch Supt Hillingdon,Slough.Windsor.Kingston and Districi Branch RSPCA Austrdlia- Bush Fire Appeal .anterbury & Distrid BTan¢h Grattt Thamet Branch- Cockerels 5.000 5,000 2,195 25,173 53,1)00 10,000 155571 24,000 55,500 5,000 78.943 IOOJ68 Page23 continued... )I'AL S￿_ .IF.TI' FOR TIIE PREI'ENTIOY OF CRIIEI,n' T ASINI 1.4L.SSIISSEK BRIGHTOY ANL D EAST CEI.NSI'kAJ) RA,SCH O'I'ES TO TH￿ FINA￿(-141. 5T.4TElI IENTS_ contlDued Tr-OR'IHE I'EAR ENDED31 D -CEIllBER 2021 SUPPORT COSTS Governance costs Kennels and sancillory Sup]x>rt C4)Sts. Inrludcd in th¢ aix)ve. ate as follows: Govern#nce costs 2021 Kentjcls ?020 Total sanduary Auditor5, remwieration Professional fces and insurances Sundry expensts and bank charges 4,450 25.886 11,664 1,524 32,976 17.088 TRUSTEES, REhlUTr*EIL4TIOli APID BENF.FITS No Commillee Me]nber receiwed any emoluments from the charit). I?020 £nil). Trustte5' expenses Thr￿ Commiiitt ML embers recetved ￿1mbUrsL￿l ext¢nses during the year totslling £769 this was for branch supplies.{?020.. 2 M¢Thber5 received £564 exp¢nses reimbllrsedx 13. STAFF C."OSTS Stsff costs during the )'e8r as follows". 2021 2020 Wages and salaries Social seturiti. cost Pension costs 352,943 20,273 28?.406 1?.619 308 826 The average nuEnb¢rof employees, including 16 pan lime stsff. is ?712020 J? I. No e]nplo)ee received remun¢T*ion in excess of £60.OW12020 rtone). The charity ¢onsiders its key managemeni peT50nnel Comprise the truste¢5. Ihe matsageres5 and heads of deptrtrnenl.The totsl eTnplo)'ment benefits to 115 kev managemcnt Personnel including pension tontributions and emplo)'¢rs n￿tOn37 in5ufdThce contyibutions ￿ere £la7 .674 {2020 £108,679). Pagc 24 coniinued... ROYALSOCIETI. frOR THE PRF.V CRIIELTI." TO AN'IMAI,5 S_II. LAsfiLINS"I'EAD HTQ NO-I'ES TI) I'IIE FIN.4YCIAL ￿..￿TE}IENTS- tontijlmed OR TRIE I'E.4R ENDED31 DECEII IBER 2021 .OMPAIL4TtVES FOR THE sfATEMEIIT OF FITriANCIAL.4(TIN'ITIF.S I nre5thcied fi]nds Re5trictyJ fvtjds Total fwids INCOME AND ENDOWMEYTS FROM Donations a￿d legacies 258 357,482 Ch*ritxbie Artivities Kennels and 5an¢ivkry 100360 100,360 OthEr trading activitie5 InYLstment incotnc Other incotne 23.586 9.786 13.182 23,586 9,786 13.182 Total 504,138 258 504,396 EXPENDITURE O Raising funds 248 248 Charitable 8ctiTrities Kennels and sarKtuary 697.729 258 697.987 Total 697.977 258 698235 NET INCOMEI(ExPEND￿URE) (193.839) (193.839) RECONCILIATION OF FUNDS Total fund5 brought fonvard 4362,888 4J62.888 TOTAL FUP4DS CARRIED FORWARD 4.169,049 4,169,049 Poge 25 continued... I'AL 8OC'IETI' FOR THE PREI'ENTIOY OF -'J'Tr',I,TI' I'o .4NI.11..ILS SI"SSE.X BRIC.IITO .4ND EAS"fGRINSTE,ID BtL.tNCH YOTFS I'() T14E FIN.4F4C.I,IL sr.4TTr-.IIF..N'rs- continued TrOR I'IIE I'EAR ENDED 31 DF.C.'F..IIBER 2021 TANGIBLE FIXED ASSETS Fixtures Freehold property Moioi vehicles rittings Tolals COST At l January 2021 Addilions 2.6?9 ty67 )46.817 60,554 ?4.449 50.413 2.740,2i4 371,266 At 31 December20?1 ? 976.084 85.(K)i 50.413 3,111,500 DEPRECIATION At l January 20•1 Charge fory¢ar 1,546223 82,867 46.561 6.642 30,039 6,388 1,62? 823 95.897 Ai 31 December 2021 1.629.090 53.203 36,427 1,718,720 NET IM)OK I'ALiIE At 31 DeCem1￿r 2021 li46.994 31,8(X) 13,986 1.392,780 At J l DeCeM￿r 20?0 1.083.044 li.993 20,374 16. STOCKS 2021 2020 Stocks 3,752 17. DEBTORS: A￿lo[FliTS FALLING DIIE II'ITHI) OYF. I'EAR 2021 2020 Trade deb￿r$ Other debtors VAT 19,183 755,071 12.774 2.4?3 1.819 1,498 60.7.288 PrepaY[n￿t5 and accrued income P￿payMents 1.819 791270 606.605 continued... IETY FOR THE PREI'EhTIO* OF ROYAL SOL _ CRI',F.I.TY TO AliIMALS SLSSEX BRIGH'foN AND LAST RINSTEAD BRANC NO'I'ES T() THE FI￿,A)ICIAL St2lTE.)IENTS- CODtinued FOKTHL I'EAR ENDED31 DECEIIBER2021 CREDITORS: AMOUNTS FALLINC DiaE II'ITHIY ONE YEAR 2021 2020 Ttade creditors I"&xatlOD and %)cial security (hher creditOTS 23.942 4.447 4,183 20,147 30.607 54.549 28.777 19. MOVEMENT IY FUNDS Net movement in funds Transfers beNeen fithds At 31112Ql At IllJ21 Unrestrieted funds General fund Further rebuild (designated fi]ndl NeuteTing (designated fuTLd) Micttthippiag (designated fund} atched Fund2ng MX'C (designated fund) C105UTe provision Idessgrta￿d fiJnd} Purchase of dog walking am rtear shelter {designat¢d fund) Support for othu RSPCA BrnD¢h¢s (designated fund) pgrade of Atsimal HO￿57￿g {d¢5ignated fund) 1781,049 350.IKMI 40.(KM> i.000 100.otM) 550.0(K) i45J25 {674,0501 Iioo,OfKTri 2252.324 250.000 40,000 3.000 {l￿.0(KI) 200.CMY) 750.000 345.(KKI (345.0001 19,050 19,050 1,000,000 I,o(K>,000 4.169.049 145J25 4.314,374 TOTAL FUNDS 4.169,049 145,325 4.314.374 Net mov¢rnent in included in the aix)ve aTe &$ follows= Incoming Movement in fijnds expended Unrestricted funds General fund 1.009.806 1864,481) 145,325 TOTAL FLif4DS 1.009,806 {864.481) 145.325 Pa8e 27 continued... ROI'AL S )CIETI' FOR TIIF. PREI'ENTI CRI'ELTI" TO ANlIll..ILS SI.'SSLX BRIGHTON TEAD BILI,NCH NOTES TO TIIF. FIN,1Tr4C'IAI, sI'.4TF..IIE.NTs-￿nt1llu FOR I-HF. )'EAR F.NI)ED31 DLCE.IIBER2021 19. Mol'E￿IEliT IN FL'fiDS- contillued CompAr#ti)'es for movement fvn(L* Net movemeni it) funds TTrnsfers b¢￿'ten fijnds At 31112120 Ai 111120 Ilnre5tri¢ted funds General fund Funher rebuild Idesignaied furtd) Neuiering IdesignaTcd fund) Mitrvchipping 1deslen￿td fund) Matched Funding IINC Idesigttaied fvnd) Closure proi'ision Idesixnared fund) Purchaseof dog M'alking area near shetter Id¢5ignated fund) 321?071 ?IM).000 (193,839) 1237,18)) 150.000 2,781.049 350.000 40.000 3.000 100.000 550.000 30.0 53?.817 70.000 17.183 345.000 345,000 4.j6? 888 1193.8391 4.169,049 TOI".4L FL'.NDS 4J6? 888 (193.8391 4.169,049 Compardtive nct movem¢nt in ful￿5. included the aEoN'e are as follows: Incoming Resources ex￿nded Moyetnent in funds Vnrtstrtcted funds General fund 504,138 1697.9771 1193.8391 Restricted funds Repiile Kt5CU¢ 258 (2581 TOTAL FUTr4DS 504j96 (698,2351 1193,839) 20. REL.ATED PARTI. DISCLOSLRLS al Mr Simpsort-wells. the son of the Operaiions Manaoer, Mrs Illclls: ￿"aS emplo%'ed by the charity as a 14ead of Department IReptile51 wilil Allgust ?O?l. His rernuneration £15,106 120?0 £21 ?741. This retnun¢tBiion is agreed by the trustees. Three members of staff tncluding two of the Ke) Man4ement PeT50nnel have job related accommodation on sile ¢0 cati). out their duties. bl The charity received a io DLKrf grant fro￿ Nation￿ RSPC.4 of L?4,1341?020 £?5.1731 during the year. cl Toia] Accounts Lid, 2 company controlled b}. one of the tr￿$¢¢¢$. Mrs Helen Lilley. sllpplicd the charity with accollniing 50ftw3re which was ptoyided ai c05[ of £54012020: £412). Page ?8 Continued... ROYAL SOCIETI. OR THE PREI'ENTION OF CRIIELI'I. TO AN1￿[￿Ls SIISSEI BRIGHTO AI%D EASTG YO'TF.%'I'O THE FIiN.4TriCI,IL sfATF.IllLYTS- Contin￿ed FOR"IHb: I'F.AR ENDED31 DECEMBER2021 21. coiYriNGEiYf ASSET- LEGACY INCOME As at 31 DetembeT 2019, the chariry, had b¢en [￿ll[led of a r¢5iduar>' legacy where the value of th¢ estate was uncertain. The charity L5 eniiiled to a 1111th 5haJt in a ptwert). onc¢ the lifetenant has died. The property 2t the date of death had v81ued ai £800.¢￿. Page 29 l.'Rll LTI, TO,tNI.II,ILS SI'SSE.X BRIGIITOPI A￿D EAS-rc:RlI%STE.4D BR4NCH DETAII.ED ST.*TEIIIENIT OTr FIN.4NC.1.4L,Icrii'iTIES FOR'fiiE YEAR ENDED 31 DEC"F.II IBF.R 2021 2020 INCONIE AYD ENDOI1'￿]E￿"Ts Dongt10115 and legacies Donations. subscriptions and Sundry income Leoacies Grants Friend5 of BTIgh￿ 50.073 772.922 ?4,134 8.653 56,462 272.888 25,173 2,959 855,782 357,482 Other trading actiiiti¢s Fundraisin8 Private Eoarding 305 23,281 34.849 37,242 23,586 Invc5tment income Deposit aceount interest 9,786 Chgrit#ble 8¢tiiities Boarding fees and shop sales Aniindl fet CharTtable neutering 28,131 72,014 215 76.?81 14,02? 100 J60 Other incorne Fiirlough grant 1,645 13,182 Total incoming resource5 1.009.806 504.396 F.XPENDITURE RAtsing don&t10115 And legacies Fundra15Ing e.yen5CS Open Day expenses 89 159 248 Charitable grtivities Wages and 5alaTIe5 Food and welfare Raies. light. he2t and telephone CaTried f(vw'ard 382017 ?0.052 26.107 428,476 302,826 36,475 354.591 This page Ilots fortn part ofthe staiutory financial 518t¢tnents Page 30 ROIJL SQC.ILTI' FOR THE PRE1'ED￿1￿.￿J1 F CRIIEI.TV' TO.ANI.M.41.S SUSSF.'X BRIGirrgiy AND E,IST GRINS-I'LAD BRANCII DETAII.ED STATF.MF.N'T OF FI.N',INCI..IL ACTII"JTIE FOR THE I'EAR El4DF.D31 DLI'.E.IIBER 21121 2021 20?0 Ch4ritsble acti￿tIeS Brought foNard Repairs aTrd maintenance Printing, ￿stage and stsiionery Vets fe£5 and drugs Charitable neutering Shop stock Cleaning materials 'I'rdn5POrt and Irdvel cos Uniforms Friend5 of Brighton Projects I￿COVerable VAT SettleEnent fees Deprttiation fre¢hold PTopeJty Depreciaiion fixttuTes and fittings Depreciation motor vehicles Profit on sale of tangible fixed assets Grants to instiwtions 428.476 61,714 -3,971 86,826 15.419 7,044 7.366 4.198 ? J54 13,689 3,108 354.591 16,899 72,506 470 10,671 6,095 8.575 -30 1,735 2,456 82,867 6,642 6.388 84,441 3.749 1125) 100,368 78,943 831.fj05 680.899 SuppDrt tosts Governance costs Auditors, retnuneration Professiot]al fees and insurances Sllndry expenses and bank charges 4,450 25,886 3.91 11,664 1,524 32,976 17.088 Total resources expended 864.481 698235 Net intomel(expeDditure) 145.325 1193.8391 This pase does not forni part of th¢ 5￿U￿ry riTw￿l#l stttements Page31 Chariot House 44 Grand Parade Brighton BN2 9QA The Trustees RSPCA Sussex, Brighton and East Grindstead Date: 7 June 2022 Dear Sirs ## **RSPCA Sussex, Brighton and East Grinstead Branch Year ended 31 December 2021** In accordance with our normal practices we are writing to draw your attention to any matters which arose during the course of our audit, in this case in respect of the charity’s financial statements for the year ended . ## 1. **Significant qualitative aspects of the entities accounting practices and financial reporting** We have no comments to make concerning the qualitative aspects of accounting practices and financial reporting. 2. **Significant difficulties encountered during the audit** We did not encounter any significant difficulties during the course of our audit work. We were provided with every assistance by Rob Landridge, Jenny Eden and Tori Privett and would like to thank them for their efforts ## 3. **Unadjusted misstatements** Any unadjusted misstatements are trivial in nature. 4. **Material weaknesses in accounting and internal control systems** As you are aware from our letter of engagement, our audit procedures were directed towards testing the accounting systems in operation, upon which we have based our assessment of the accounts. ## **Our audit tests raised various issues which we have detailed in the attached appendix.** ## 5. **Letter of representation** - A draft of our proposed letter of representation has been sent to you. In addition to the paragraphs included in the letter in respect of routine matters on which we seek the trustees’ formal confirmation, we would bring to your attention the additional confirmations in respect of year end as highlighted at point 23 of our letter as well as the confirmations regarding going concern. 6. **Expected modifications to the auditors’ report** There are currently no expected modifications to the auditors’ report. ## 7. **Other matters of governance interest arising from the audit** - 7.1 Internal controls - the Charity Commission recommends that charities carry out an annual review of their internal controls. - 7.2 Response to auditors' management letter - it is good practice for the trustees to respond in writing to the management letter points raised by the auditors. ## 8. **Other matters of interest for charities** - 8.1 Fraud– the Charity Commission continue to emphasise the need for charities to be aware of the risks of fraud and to ensure that they have taken steps to minimise the risk of fraud both within the charity and from outside it. This message has been reemphasised during the Covid-19 crisis. - 8.2 Rules relating to the claiming of gift aid on waived refunds for cancelled charity events, which were a temporary concession due to Covid19, will become permanent. This will also apply where i.e loan repayments are waived. A formal waiver must be in place and all other gift aid rules will still apply. Any donation made in this way will be deemed to take place at the date of the waiver and not the original payment. - 8.3 Cybercrime - Given remote working in many areas, of key importance is the possibility of on-line or cybercrime and all organisations should take steps to ensure they have safeguarded their systems and data. The National Cyber Security Centre has a guide specifically for small charities to help them assess and improve their security which can be found using the link below; https://www.ncsc.gov.uk/collection/charity - 8.4 The Charity Commission continues to issue guidance relating to Covid 19 which can be found using the link below. https://www.gov.uk/guidance/coronavirus-covid-19-guidance-for-thecharity-sector - The purpose of the audit was to enable us to express an opinion on the financial statements. The audit included consideration of internal control relevant to the preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. The matters reported below are limited to those deficiencies that the auditors have identified during the audit and that the auditors have concluded are of sufficient importance to merit being reported to those charged with governance. If we can be of any further assistance or you would like to discuss the matters raised with us, please contact Mark Partridge. Yours faithfully _**Mark Partridge BSc, FCA For and on behalf of CHARIOT HOUSE LIMITED**_ **RSPCA Sussex, Brighton and East Grinstead MANAGEMENT REPORT YEAR ENDED 31 DECEMBER 2021** ## **Quickbooks issues –additional ways in which QB can be used to improve audit trail.** - Ensure closure of year end after final adjustments are made to prevent further entries from adjusting figures that are being audited - Uploading of purchase invoices to QB to evidence expenditure and subsequent upload of approval documentation - Connecting QB with bank feed to automatically update transactions - Note that on QB H Lilley was shown as both 1[st] and 2[nd] authoriser for bank payment authorisation – not in line with best practice ## **Land Registry – titles may need to be updated as the current ownership is in names of persons who are no longer trustees; new land purchase title is not yet updated** We note that the charity has already taken steps to address this issue with the incorporation of the trustee body. However, this took place in April 2021 and the titles have not yet been updated. Legal advice may be required to resolve this. ## **Audit trail for changes in salaries** Although we did manage to trace contractual entitlements for our sample of employees, the audit trail could be improved by ensuring that any change in contracts is evidenced by a formal letter advising of the new salary rate and date of change. This should be included in the personnel file. ## **Update to constitution - the constitution would appear to be still the “branch rules” which are now outdated** We would recommend that the board consider updating the constitution to a more modern version, and at the same time, consider whether it would be appropriate for the charity to incorporate. The incorporation of the trustees as a body does not confer any limited liability on the trustees. This would only apply if the charity were to convert to a corporate structure i.e either a company limited by guarantee, or a charitable incorporated body. ## **– Treasury Management** We note that considerable sums are held in a number of single accounts. Depending on risk appetite, trustees might consider seeking some investment advice to make sure reserves are working for the charity as fully as possible ## **VAT balances** – Due to some changes in processes, QB appears to have a £2.5k additional amount in the debtor balance that does not appear to be recoverable and may have to be written off. We also noted that the audit trail for the preparation of the vat return did not match the final vat return as submitted and this process should be tightened up to ensure that the working papers directly support the returns made. ## **Other Minor issues** - Income recording from shop/reception till. CC slips are easily traced, but not the cash lodged, although cash is actually very low, with the majority of income in debit/credit card transactions. - We would suggest that payinslip numbers should be recorded on the summary sheets so that cash lodgements can be more easily traced. - It might also useful for a transaction number from QB to be noted on the summary sheet for cash expenses paid out. Again although these are quite low, the audit trail is not present - Early summary sheets also included a section showing the analysis between cash, cheques and card amounts –we recommend reinstatement of this analysis, as the till receipts fade considerably over time and the breakdown will be lost - One income summary sample had no date - Sign off of income summaries should be two signatories if possible - Cash float in till of £75 is not on QB - Input vat on hay/straw – one cash expense showed input vat claimed on this purchase. We recommend you recheck if this is a one off error, or if this is being treated as vatable? (only one transaction seen)