Charity registration number 207006
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms C Blackburn, Honorary Chair
Mr S Moxham, Honorary Treasurer
Mr M Shields, Honorary Secretary
Mrs A Sulcliffe
Ms D Gilleland-Gould
Mr Julian Temblett
(Appointed 26 November
20221
Charty number
207006
Principal address
Beechmeadow Farm
Elmcole Lane
Cambridge
Gloucester
United Kingdom
GL2 7AS
Audllor
ets Audit Services
Epsilon House
The Square
Gloucester Business Park
GIOU￿ster
United Kingdom
GL3 4AD
Bankers
HSBC Bank PIC
4 King Street
Stroud
Gloucestershire
United Kingdom
GL5 3DS
Scottish Wdows
PO Box 883
Leeds
LS1 9TY
Triodos Bank
Deanery Road
Bristol
United Kingdom
BS1 SAS
Sanlander
Bridle Road
Bootle
Liverpool
United Kingdom
GIR OAA
Solicitors
Charles Russell Speechlys
Compass House
Lypiatt Road
Cheltenham
Gloucestershire
United Kingdom
GL50 2QJ

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
LEGAL AND ADMINISTRATIVE INFORMATION
Investment advisors
Raymond James Investment Services Limited
25 Ropemaker Pla
London
EC2Y 9LY

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
CONTENTS
Page
Trustees, report
Independent auditorfs reFx)rt
7-10
Stslernenl of financial activities
Balance sheet
13
Stslemenl of cash flows
14
Notes to the financial statements
15-31

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their annual report and financial slalements for the year ended 31 December 2022.
The financial statements have been prepared in accordance with the accounting policies set out In note 1 to the
financial statements and comply wth the branch's governing document, the Charities Act 2011 and 'Accounling and
Reporting by Charities." Statement of Recommended Piaclice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021"
(effective 1 January 20191.
Objectlves and actlvltles
The RSPCA Cotswolds, Gloucester & District Branch (the Charity) is an unincorporated charitable association and a
separately registered charity affiliated to the Royal Society for the Prevention of Cruelty lo Animals Ilhe Societyl,
carrying out direct animal welfare work in the Gloucester and South Cotswolds area in accordance with the policies
of the Society.
All charities in England and Vvales have charitable aims that are based on providing public benefit and comply with
the Charities Act 2011. The charity trustees pay due regard to Charity Commission guidance on public benefit.
Preventing cruelty and promoting kindness lo animals promotes moral benefit lo the community as a whole and
helps people who are vulnerable and in need with the care of their animals.
The Trustees have reviewed the outcomes and achievements of ils objectives and activities for the year, lo ensure
that focus remains on ils charrtable aims and that the Charty continues lo deliver benefit lo the public.
The next section of this report highlights the charity's main activities and the benefit provided lo the public. Our
charitable activities focus on promoting kindness and preventing cruelly to animals and are undertaken lo further
these purposes for public benefit.
Charitable activities pursued for the public benefit
Supporting Neglected, Abandoned andAbusedAnimals
The Charity works with the lo¢al RSPCA inspector and the local animal welfare officers by supporting and tsking in
neglected, abused and abandoned animals. 11 also lakes in, Cares for and finds new homes for pets whose owners
suffer ill health, financial or soaal difficulties or pass away. Animals in the Charity's care receive veterinary
treatment, vaccination, neutering, micro-chipping and are assessed for re-homing. We operate an open intake
policy and are committed to ensuring every vulnerable animal in our community has access to a safe space with
support and care that will ensure they are able lo live a happy life free from pain and suffering.
Providing subsidised veterinary treatment
The Charity provides subsidised veterinary treatment for animals that are sick or injured and belong to people in the
local community on low incomes. This is done through a voucher scheme and twice weekly veterinary clinic held al
the Slroud and Beechmeadow Farm premises. This work benefits those on means tested benefits by giving them
financial help lo obtain care for their companion animals in need of veterinary Irealmenl.
Providing subsidised neutering and ID-chipping
The Charity provides subsidised neutering and micr&chipping of companion animals for those in the community on
low incomes. This is done by a voucher scheme. This work helps control dog and cat populations through
neutering and benefits those on means lesled benefits by giving them financial help lo neuter and mi¢ro¢hip
companion animals thereby promoting responsible pet ownership.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Rehoming
The Charity finds new homes for animals in need lo people willing and able lo have a companion animal. We
operate a Supported Adoption Scheme for animals that need long-lemi veterinary support enabling these pets lo
live comfortably as well as benfitting from a loving home.
Whilst it is recognised that companion animals provide immeasurable benefits to people's physical and mental
health, it is considered the provision of pets as a subsidiary to the main charitable aim of this servi￿, which is ID
reduce animal suffering. A policy lo charge a reasonable adoption fee for animals aims to highlight the ongoing
personal and financial commitment of pel ownership. 11 would not be In the best interests of animals and therefore
would fall outside of the charitable objects, lo ￿-hOMe lo those who could not afford them.
Pet Retreat
The Charity launched ils Pel Retreat Pilot Project in 2022. The scheme is designed to support animals belonging lo
people who are fleeing domestic abuse or struggling to Care for thèir animals because of homelessness. Vvorking
closely with third paty agencies we supported 11 animals through the scheme, 500/0 of the animals we cared for
were reunited with their families and the remaining 500kn were signed over by their families, who sadly made the
decision that they were unable lo meet their pets needs in the longer-lemi.
Outreach Clinics
During in the last quarter of 2022 the charity worked at developing relationships with third parties who work and
support vulnerable people living wthin our community and sharing their life with a pel. It had become evident that
some of the charity's services are not easily accessible lo the more vulnerable sector5 of ils community. By working
with third parties who support vulnerable groups of people the chaiily has sel up a number of outieach clinics and
support facilities. The outreach work is very much in its infancy but there is already clear evidence of need and of
the positive impact on the welfare of animals.
Flnanclal Revlew, Achlevements & Plans for the Future
The charity relies primarily on the income from its charity shops, fundraising and legacies to support its charitable
aclivilies.
The Trustees are pleased lo report that the finanual position at the end of the reporting period shows an increase of
£394,05912021.. £284,4361 lo a net asset position of £5,886,05412021.. £5,491,995).
The key aim of the charity is to ensure that no vulnerable animal wthin our community is wilhoul a safe space or is
left to suffer because of a lack of veterinary Irealmenl. The charity's affiliation with the National RSPCA means that
it works closely with RSPCA Inspectors who deal with the worst cases of abuse. neglect and abandonment. The
Cotswolds Dogs & Cats Home has gained an outstanding reputatlon for its work with animals that need a little bit
more care in a quiet, calm environment. In 2022 40°h of animals we cared for came lo us through the RSPCA
Inspectors, 10°/o of these were long stay case animals, suffering the worst effects of abuse and neglect. The legal
process means that case animals are often long slay animals. The approach lo caring for these animals al the
home together with the support of a network of foster homes means the charity can ensure these animals are given
the care and environment they need to slowly recover from their ordeal and lo ultimately find wonderful families lo
share their lives with.
Ke
Statistics 2022
imals Rehomed
32
are Su
ort
D-chi
213
Pet Retreat
utreach Clinics
87

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Policy on reserves
The assets of the charity are predominately held in fixed assets, mainly the buildings and land comprising the
Cotswolds Dogs & Cats Home at Beechmeadow Farm, Cambridge. The Charity also has a portfolio consisting
mainly listed investments and cash at bank which is held by the Trustees lo cover ftjlure sile development and
ongoing charity operating costs. The BDard of Trustee's at their meeting in March 2023 formally designated £1.5
million of reserves in the 2022 accounts towards a Phase 11 build at the Cotswold Dogs & Cats Home. The charity
maintains cash balances and short term deposits ID fund its ongoing operations. This represents approximately
nine months of the envisaged increased expenditure of the charity in the future. At the balance sheet dale, the
charity had f￿e reserves of £1,241,53012021". £1,279,8911.
Investment policy and objectives
Surplus funds are placed on deposit wth the bank Insofar as they may be needed in the foreseeable future lo cover
the iunning costs for a period of several months. Funds over and above thi5 are invested lo produce a mixture of
capital growth and income from low risk investments. Thèse risks comply with ethical standards as set out in thè
publication "RSPCA Policies on Animal Welfare" The opening value of the investment portfolio of £444,001 on 1
January 2022 compares with the closing value of the portfolio on 31 December 2022 of £397,117. The closing value
is staled after net capital additions of £96.943 during the year. There was an unrealised loss in the value in the
portfolio of £42,900.
Risk management
The Trustees have assessed the major risks to which the branch is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Significant risks are..
loss of reputation through error or fraud
loss of income through error or fraud
insufficient funds to cover the cost of animal welfare activities
Insufficient funds to cover the operation of The Cotswold Dogs & Cats Home
Objectives and policies
The charity's activities expose it lo a number of financial risks including fraud, credit risk, cash flow risk and liquidity
risk. The use of financial derivatives is governed by the charity's policies approved by the Board of Trusteès, which
provide written principles on the use of financial derivatives to manage these risks. The charity does not use
derivative financial instruments for speculative purposes.
Cr9dlt rlsk
The charity's principal financial assets are bank balances and cash, trade and other receivables, and investments.
The charity's credit risk is primarily attributable lo ils trade receivables. The amounts presented in the balance sheet
are nel of allowances for doubtful receivablès. An allowance for impaimient is made Whe￿ there is an identified loss
event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks
with high credit-ratings assigned by intemational credit-rating agenaes.
The charity has no signrficant concentration of credit risk, wf(h exposure spread over a large number of
counterparties and customers.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Plans for future periods
The strategi¢ priority for the Board of Trustees is lo ensure that ils charitable activities are sustainable both in
delivery and funding. The charity is working to increase both commercial and traditional fundraising streams with
the key objective of ensuring that this is achieved. The charitable objective is to ensure every vulnerable animal in
the community has the support it needs to live a happy life free from suffering or neglect. Engaging with the local
community is key to reducing neglect, cruelty and abandonment and the charity's aim for 2023 is to continue ID
focus on developing and delivering the core charitable objectives within our Community. Demand for welfare clinics
is high and the charity will be looking at how Il is able lo increase provision and ensure thè more vulnerable
demographic wlhin ils area is able lo access support for their pets through the charity's outreach work and the Pel
Retreat Scheme.
The charity's longer-temi plans are to incrèase capacity and develop our operational model al the Colswolds Dogs
& Cats Home. The Board of Trustees al their meeting in March 2023 formally designated £1.5 million of reserves in
the 2022 a￿ount$ towards a Phase11 build at the Cotswold Dogs & Cats Home. Future development al the sile will
enable the charity to expand its work in a number of key areas, including with third party agencies and animals who
are victims of organised crime, as well as increasing capacity and offering specialist services ensuring the needs of
the local community are met.
The charity will measure the success of these objectives by seeing increased statistics across its core activity areas
of Re-homing, Veterinary Assistan￿, Neutering, Pel Retreat and Outreach work as well as seeing an increased
engagement in the charity's work by the local community and key stakeholders.
Volunteers
The Charity is dependent on voluntary support and re¢ognises the incredible contribution made by ils volunteers.
Volunteering opportunities available for people who wish to support its work are spread across the key operational
areas of income generation {retail and fundraising), administration (fundraising and animal welfare) and animal
welfare Ifoslering and home-visib'ngl. In 2022 the Charity benefited from an estimated 15,901 hours of volunteering
time.
structure, governance and management
The Board of Trustees is elected from the membership al the Annual General Meeting and three officers are elected
from the Board of Trustees. Trustees are appointed lo the Board based on their area of expertise and the
contribution they are able to make lo both the Board and the wider charity. Al Trustees are briefed on their
responsibilities as Trustees prior lo their acceptance of the role. ￿1 Trustees are required lo dedare any business
interests which may conflict with their role as a trustee and trustees sign a Declaration of Imllingness to Act and
abide by a Trustee Code of Conduct.
The Board has monthly meetings and matters relating lo govemance of the charity and major decisions are passed
on a majority vote of those present. Day lo day financial adminislralion is undertaken by experienced in-house staff,
overseen by the Treasurer who reports lo the Board at their monthly meeting.
Delegation of the day to day operational management relating lo Welfare Delivery. Retail and Fundraising are
delegated to Operational Managers who are designated a board member line manager and are accountable to the
Board of Trustees.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees who served during the year were".
Ms C Bla¢kburn, Honorary Chair
Mr S Moxham, Honorary Treasurer
Mr M Shields, Honorary Secretsry
Mrs A Sutcliffe
Ms. N Hooper
Mr. R Sellek
Mr. l Edwards
Mrs. H Li
Mrs. J E Guy
Ms D Gilleland-Gould
Mr Julian Temblett
(Resigned 25 June 20221
(Resigned 25 June 20221
(Resigned 2 August 20221
(Resigned 13 June 20221
(Resigned 25 June 20221
(Appointed 26 November 2022}
Remuneratlon Pollcy
Remuneration is reviewed annually by the Board of Trustees. In setting remuneration levels consideration is given
to the financial impact lo the charity, the benchmarking of salary rates, the retention of good staff, the ability lo
attract the right skills and calibre of staff and as a Real Living Wage employer, the prevailing Real Living Wage rate.
Relatlonshlp wlth connected charlty
The Royal Society for the Prevention of Cruelly lo Animals IRSPCAI based al Horsham provides specialist
administration services and advice lo the Charity via an allocated Branch Partnership Manager.
Ststement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢cepled Accounting
Practice).
The law applicable to charities in England and Wales requires the Trustees lo prepare finanryal stslemenls for each
financial year which give a true and fair view of the state of affairs of the branch and of the incoming resources and
application of resources of the branch for that year.
In preparing these financial statements, the Trustees arè required lo..
select suitable accounting policies and then apply them consistently",
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject lo any material departures disclosed
and explained in the financial slalements., and
prepare the financial slalements on the going concern basis unless il is inappropriate lo presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient acwunling records that disclose with reasonable accuracy al
any time the financial position of the branch and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the branch and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees, report was approved by the Board of Trustees.
Ms C Blackburn, Honorary Chair
Trustee
Mr S Moxham. Honorary Treasurer
Trustee
27 May 2023

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
Opinion
We have audited the financial ststements of Royal Society for the Prevention of Cruelty to Animals Cotswolds.
Gloucester & District Branch Ithe 'branch'l for the year ended 31 December 2022 which comprise the statement of
financial activities, the balance sheet, the slalement of cash flows and notes lo the financial statements, including
significant accounting policies. The financial reporting framewotk that has been applied in their preparation is
applicable law and United Kingdom Accounting Stsndards, including Financial Reporting Standard 102 The
Financial R&porting Slancl&rd applicable in the UK and RepublNc of lTrl&nd (United Kingdom Generally A￿epted
Accounting Practice).
In our opinion, the financial slatemenls..
give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its incoming
resources and application of resources, for the year then ended.,
have been properly prepared in accordance wth United Kingdom Generally Accepted Accounting Practice.,
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Audilorts ￿sponsIbl1rt1eS for the audit of
the financial statements section of our report. We are independent of the branch in accordance wlh the ethical
requirements that are relevant lo our audit of the financial statements In the UK, Including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance wth these requirements. We believe
that the audit evidence we have obtsined is sufficient and appropriate lo provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the branch's ability lo continue as a going
concern for a period of at least fvlelve rnonlhs from when the financial slalements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees wfch respect lo going concem are described in the
relevant section$ of this report.
Other Infomiation
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report Ihereon. The Trustees are responsible for the other informatlon contained wthin the annual
report. Our opinion on the financial statements does not cover the other infomialion and we do not express any fomi
of assurance conclusion Iherèon. Our iesponsibilily is lo read the other information and, in doing so, consider
whether the other Information is materially Inconsislenl wlh the financial statements or our knowlèdge obtained in
the course of thè audit, or otherwise appears lo be materially misslaled. If we identify such material inconsistencies
or apparent material misslalements, we are required lo determine whether this gives rise lo a material misstslemenl
in the financial stslemenls themselves. If, based on the work we have performed, we conclude that there is a
material misststement of this other information, we are required to report that fact.
We have nothing lo report in this regard.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion..
the information given in the financial slalemenls is inconsistent in any material respect with the Trustees,
report", or
sufficient accounting records have not been kept., or
the financial slalements are not in agreement with the accounting records", or
we have not received all the information and explanations we require for our audit.
Responsibilitles of Trustees
As explained more fully in the Statement of Trustees, Responsibilities. the Trustees are responsible for the
preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as
the Trustees, determine is necessary lo enable the preparation of accounts that are free from material
misslalemenl, whether due to fraud or error.
In preparing the accounts, the Trustees are responsible for assessing the branch's ability lo continue as a going
concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of
accounting unless the Trustees either intend to ￿aSe operations, or have no realistic alternative bul to do so.
Audltorfs responslbllltles for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordan￿ wth the
Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misslatemenl, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit Conducted in a¢¢ordance
with ISAS IUKI will always detect a material misststement when il exists. Misstatements can arise from fraud or
error and are considered material if. individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https'.11
www.frc.org.ukJaudilorsresponsibilities. This description forms part of our auditor's report.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
Extent to which the audit was considered capable of detecting irregularities, including fraud
Irregularities, induding fraud, are instances of non-compliance with laws and regulations. We design procedures in
line wth our responsibilities, outlined above and on the Financial Reporting Council's website, lo delecl material
misststemenls in respert of irregularities, including fraud.
We obtain and update our understanding of the entity, its aclivilies, ils control environment, and likely future
developments, including in relation lo the legal and regulatory framework applicable and how the enlily is complying
with that framework. Based on this understanding, we Identify and assess the risk5 of material misstatement of the
financial stslemenls, whether due lo fraud or error, design and perform audit procedures responsive lo those risks,
and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes
consideration of the risk of acts by the entity that were contrary lo applicable laws and regulations. including fraud.
In response to the risk of irregularities and non-complian￿ with laws and regulations, including fraud, we designed
procedures which induded..
Enquiry of management and those charged with govemance around actual and potential litigation and
claims as well as actual, suspècted and alleged fraud",
Reviewing minutes of meetings of those charged with governance",
Assessing the extent of compliance with the laws and regulations considered to have a d1￿cl material
effect on the financial stslemenls or the operations of the enlily through enquiry and inspection,.
Reviewing financial stslemenl disclosures and testing lo supporting documentation lo assess compliance
with applicable laws and regulations.,
Performing audit work over the risk of management bias and override of controls, including testing of
journal entries and other adjustments for appropriateness, evaluating the business rationale of significant
transactions outside the normal course of business and reviewing accounting eslimales for indicators of
potential bias.
Because of the inherent limitations of an audit, the￿ is a risk that we will not detect all irregularities, including those
leading to a material misslatemenl in the financial slalements or non-compliance wrth regulation. This risk
in¢reases the more that compliance with a law or regulation is removed from the events and transadions reflected
in the financial statements. as we will be less likely to become aware of instances of non-compliance. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
other matters
Your attention is drawn to the fact that the charity has prepared financial slalements In accordance with Accounting
and Reporting by Charities". Slalemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las
amended) in preference to the Accounting and Reporting by Charities. Statement of Recommended Practice issued
on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current
Generally Accepted Accounting Practice.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate to the charity's trustees
those mallers we are required to stale lo them in an auditors, report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity s
trustees as a body, for our audit work, for this report, or for the opinions we have fomièd.
Azets Audlt Servlc&s
31 May.2023
Chartered Accountsnts
ststutory Auditor
Epsilon House
The Square
Gloucester Business Park
GIoU￿Ster
United Kingdom
GL3 4AD
Azels Audit Setvices is eligible for appointment as audfcor of the branch by virtue of ils eligibility for appointment as
auditor of a company under section 1212 of the Companies Act 2006.
10-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Current financial year
Unrestricted Restricted
funds
funds
2022
2022
Total
Total
2022
2021
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
431,086
63,432
1,646,816
24,473
64,112
495,198
63,432
1,646,816
24,473
377,485
304,756
1,168,778
28,065
Totsl Income
2,165,807
64.112
2,229,919
1,879,084
endlture on:
Raising funds
1,029,983
1,029,983
949,479
Charitable activities
678,354
73,182
751,536
655,093
Total resources expended
1,708,337
73,182
1,781,519
1,604,572
Netllossesllgains on investments
13
154,3411
154,3411
9,924
Net movement in funds
403,129
19,0701
394,059
284,436
Fund balances al 1 January 2022
5,474,572
17,423
5,491,995
5,207,559
Fund balances at 31 December 2022
5,877,701
8,353
5,886,054
5,491,995
The ststemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Prior financial year
Unrestricted Restricted
funds
funds
Total
2021
2021
2021
Notes
Incom8 from:
Donations and legacies
Charitable activities
other trading activities
Investments
346,126
304,756
1,168,778
28,065
31,360
377,486
304,756
1,168,778
28,065
Total income
1,847,725
31,360
1,879,085
Ex
enditure on:
Raising funds
949,479
949,479
Charitable activities
619,177
35.916
655,094
Total resources expended
1,568,656
35,916
1,604,573
Net gainslllossesl on investments
13
9,924
9,924
Net movement in funds
288,993
14,5561
284,436
Fund balances al 1 January 2021
5,185,580
21,979
5,207,559
Fund balances at 31 December 2021
5,474,573
17,423
5,491,995
The ststemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.
12-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Notgs
Flxed assets
Tangible assets
Investments
14
15
3,143,524
397,118
3,207,490
444,001
3,540,642
3,651,491
Current assets
stocks
Debtors
Cash at bank and in hand
18
17
18,834
663,665
1,757,918
9,697
502,142
1.415,433
2,440,417
1,927,272
Creditors: amounts falling due within
one year
19
{95,0051
186,7681
Net current assets
2,345,412
1,840,504
Total assets less current Ilabllltles
5,886,054
5,491,995
Income funds
Restricted funds
Unrestricted funds
21
8,353
5,877,701
17,423
5,474,572
5,886,054
5,491,995
I I IFI the Trustees on 27 May 2023
Ms C Blackburn, Honorary Chair
Trustee
Mr S Moxham, H
Trustee
Treasurer
13-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Notgs
Cash flows from operatlng actIvI￿e$
Cash generated from operations
27
331,722
251,629
Invostlng actlvltlg$
Purchase of tangible fixed assets
Purchase of investments
Transfer to cash in investment portfolio
Proceeds on disposal of investments
Investment income received
16,2521
1219,9101
111,9831
1107,1101
105,151
28,066
212,452
24,473
Net cash generated from Investlng
actlvltles
10,783
14,124
Net cash used In flnanclng actlvltles
Net increase in cash and cash equivalents
342,485
265,753
Cash and cash equivalents at beginning of year
1,415,433
1,149,680
Cash and cash equivalents at end of year
1,757,918
1,415,433
14-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
Charity inforniation
The Royal Society for the Prevention of Cruelty lo Animals Cotswolds. Gloucester and District Branch Ilhe
charity) is an unincorporated charitable association and a separately registered charity affiliated lo the Royal
Society for the Prevention of Cruelty to Animals (the Society), carrying Out direct animal welfare work in
Gloucestershire and the South Cotswolds area in accordance with the policies of the Society.
The principal address is Beechmeadow Farm, Elmcole Lane, Cambridge, Gloucester, GL2 7AS.
1.1 Accounting convention
The financial slalements have been prepared in accordance with the branch's governing d(£ument, the
Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland.
I'FRS 102.1 and the Charities SORP Accounting and Reporting by Charities." Slalement of Recommended
practi￿ applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The branch is a Public
Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities IA¢counts and Reports) Regulations 2008 only lo
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practi￿ for charities applying FRS 102 rather than the version of the Statement of
Recommended Practi￿ which is referred lo in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the branch. Monetary
amounts in these financial statements are rounded to the nearest £.
The Royal Society for the Prevention of Cruelty lo Animals Cotswolds, Gloucester and District Branch meets
the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical
cost or transaction value unless otherwse stated in the relevant accounting policy notes.
1.2 Going concern
Al the lime of approving the financial statements, the Trustees have a reasonable expectslion that the branch
has adequate resour￿$ lo continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial stslemenls.
1.3 Charitable funds
Unrestrictèd funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as lo how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the finanaal statements.
1.4 Incoming resources
Income is recognised when the branch is legally entitled lo il after any performance conditions have been
met, the amounts can be measured reliably, and it is probable that income Mrill be re￿ived.
Legacies are recognised on receipt or otherwse if the branch has been nolilied of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a
conlingenl asset.
Cash donations are recognised on receipt. Other donations are recognised once the branch has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relal'on to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
15-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcles
Icontlnuedl
1.$ Resources expended
l expenditure is recognised once there is a legal or constructive obligation to that expenditure and il is
probable that settlement is required. All costs are allocated to the applicable expenditure heading that
aggregates similar costs lo that category. Vvhere costs cannot be directly allribuled lo particular headings they
have been allocated on a basis consistent with the use of resources.
I resources expended are inclusive of irrecoverable VAT.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
ServI￿S for ils beneficiaries. It includes both costs that can be allocated directly lo such activities and those of
an indirect nature necessary lo support them.
These include the costs attributsble lo the charty's compliance wlh constitutional and slatulory requirements,
induding audit, strategic management and Trustee's meetings and reimbursed expenses.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, nel of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Clinic equipment
Oftice equipment & furniture
Motor vehicles
2°h on cost
250A on cost
10-33°/¢ on cost
33.30A on cost
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset listed investments are initially measured al transaction price excluding transaction costs, and are
subsequently measured al fair value al each reporting dale. Changes in fair value are recognised in net
incomellexpenditLJrel for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
Al each reporting end dale, the branch reviews the Carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.9 Stocks
Stocks are slated at the lower of cost and eslimaled selling price less costs to complete and sell. Cost
mprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price less all eslimaled costs of completion and costs to be
incurred in marketing, selling and distribution.
16-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcles
Icontlnuedl
1.10 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-temi liquid
investments Tmth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
thin borrowings in cuirenl Iiabililies.
1.11 Financial instruments
Financial instruments are recognised in the branch's balance sheet when the branch becomes paty lo the
conlra¢lual provisions of the inslrumenl.
Financial assets and liabilities are offset. wrth the net amounts presented in the financial statements, when
there is a legally enforceable right lo set off the recognised amounts and there is an intention lo settle on a
nel basis or to realise the asset and settle the liability simultaneously.
BasiTC financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the
effective interest method unless the arrangement ¢onstilules a financing transaction, where the transaction is
measured at the present value of the future re￿ip1S discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnanclal Ilabllltles
Basic finanaal liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rale of interest. Financial Iiabililies dassilied as payable
thin one year a￿ not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary ￿Urse of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequendy measured al amortised cost using the effective interest method.
Derecognition of financial liabilitios
Financial liabilities are derecognised when the branch's contractual obligations expire or are discharged or
cancelled.
1.12 Taxation
The charity is exempt from corporation tax on income and gains falling within section 505 of the Taxes Act
1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to the
charitable objects.
1.13 Provisions
Provisions are recognised when the branch has a legal or constructive present obligation as a result of a past
event, it is probable that the branch will be required lo settle that obligation and a reliable estimate can be
made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present
obligation al the reporting end date, taking into account the risks and Un￿rtaInlieS surrounding the obligation.
here the effect of the lime value of money is material, the amount expected to be required to settle the
obligation is recognised al present value. When a provision is measurèd at present value, the unwinding of
the discount is recognised as a finance cost in nel incomellexpenditurel in the period in whith it arises.
17-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcles
Icontlnuedl
1.14 Employee beneflts
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs
are required lo be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday enlitlemenl is recognised in the period in which the employee's services are
received.
Temiination benefits are recognised immediately as an expense when the branch is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.15 Retir&m•nt benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.18 Government grants
Government grants are recognised al the fair value of the asset received or receivable when there is
reasonable assurance that the grant conditions wll be mel and the grants will be received.
Govemment grants relating lo turnover are recognised as income over the periods when the related costs are
incurred. Grants relating lo an asset are rewgnised in income systematically over the asset's expected useful
life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the
asset's carrying amount.
Critical accounting ostimatss and judgements
In the appli¢alion of the branch's accounting policies, the Trustees are required lo make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other soU￿S. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revi510nS to accounting
eslimales are recognised in the period in which the estimate is revisèd where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
18-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted Restricted
funds
funds
Total
2022
2022
2022
2021
2021
2021
Donations and gifts
Legacies receivable
Donated facilities and
setvices
2,878
393,708
64.112
66.990
393,708
8.200
313,925
31.360
39.560
313,925
34,500
34,500
24,000
24,000
431,086
64,112
495,198
346,125
31,360
377,485
Donated facllltles and servlc&s
Donated facilities and services comprises free accommodation for of the charity's shops in Telbury and
Cirencester, which has been kindly provided by Tesco Stores Ltd. A corresponding amount is induded in
trading expenditure.
Charitable activities
Adoptions
Charitsble
animal welfare
2022
Total
2022
Adoptions
Charitable
animal weware
2021
Covid 19
5UPPOrt
2021
Total
2021
2022
2021
Income
from
charitable
activities
Covid 19
support
39,263
24,169
63,432
47,504
25,977
73,481
231,275
231,275
39,263
24,169
63,432
47,504
25,977
231,275
304,756
Performance related grants
Coronavirus
Job Retention
Scheme
Retail support
grants
Other
88,419
188,4191
142,856
1142,8561
231,275
231,275
19-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Other trading activities
Unrestricted Unrestricted
funds
funds
2022
2021
Fundraising events
Charty shop income from sale of donated goods
265.226
1,381,590
284.675
884,103
Other trading activities
1,646,816
1,168,778
Investments
Unrestricted Unrestricted
funds
funds
2022
2021
Rental income
Income from listed investments
Interest receivable
10,729
9,740
4.004
15,070
12,522
473
24,473
28,065
Ralslng funds
UnreStrl￿ed Unrestricted
funds
funds
2022
2021
Fundraisin
and ublici
Other fundraising costs
staff costs
Depreciation and impairment
Support costs
20,822
90,060
10,942
6.909
11,263
56,531
27,755
10,851
Fundraising and publicity
128,733
106,400
-20-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Ralslng funds
Icontlnuedl
Tradin
costs
Operating charity shops
Other trading activities
Staff costs
Support costs
378,819
19,746
465,985
34,011
366,041
18,287
409,395
46,152
Trading costs
898,561
839,875
Investment mana
emenl
2.689
3.204
1,029,983
949,479
21

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitable activities
Adoptions Charitable
animal
welfare
Rosewell Cotswolds
ClinicDogs & Cats
Home
Total
2022
Total
2021
Staff costs
Depreciation and
impairment
Drugs and veterinary
fees
Travel and mileage
Rates
Animal equipment
purchases
Bank charges
Cleaning
Consumables
Heat and light
Repairs and
maintenance
Admin
Training
Sundry expenses
417,605
417,605
346,783
58,512
58,512
63,288
23.647
6,288
328
90,473
4,401
5,738
120,408
4,729
5,738
85,994
3,914
5,489
8,472
678
15,841
9,691
25,634
6,472
678
15,841
9,691
25,634
2,597
698
13,518
18,396
18,293
28,964
12,777
28,964
12,777
26,058
12,055
684
323
3,568
3,568
23,647
6,816
680,354
710,617
598,090
Share of support costs
(see note 91
Share of governance
costs (see note 91
1,907
7,627
7,800
17,210
34,544
54,253
351
1,403
1,434
3,187
6,375
2,750
2,258
32.677
15,850
700,751
751,536
655,093
For the year ended 31 December 2022
Unrestricted funds
2,258
Restricted funds
32.677
15,850
627.569
73,182
678,354
73,182
2,258
32,677
15,850
700,751
751,536
For th9 ygar 9ndgd 31 D9¢9mber 2021
Unrestricted funds
3,135
Restricted funds
21,798
20,876
573,368
35,916
619,177
35,916
3,135
21,798
20,876
609,284
655,093
-22-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
Support costs
Support Governance
¢o$ts
¢o$l$
2022Support costs Governan
costs
2021
Salaries
Depreciation
Finance costs
IT costs
Staff related costs
Admin
Premises
Legal and professional
fees
22,105
764
1,085
12,292
533
31,947
259
22,105
764
1,085
12,292
533
31,947
259
46,449
21,274
601
7,693
1.101
28,103
663
46,449
21,274
601
7,693
1,101
28,103
663
104
104
2,622
2,622
Audit fees
12,750
12,750
5,500
5,500
69,089
12,750
81,839
108,506
5,500
114,006
Analysed belween
Fundraising
Trading
Charitable activities
6,909
27,636
34,544
6,909
34,011
40,919
10.851
43,402
54,253
10,851
46,152
57,003
6,375
6,375
2,750
2,750
69,089
12,750
81,839
108,506
5,500
114,006
10 Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits from the
branch during the year12021.. £nill.
11
Net movernent in funds
2022
2021
Net movement in funds is staled after Chargin￿(CreditingI
Fees payable to the company's auditor for the audit of the company's financial
statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
Operating lease charges
12,750
70,218
5,500
96,765
15.552
205,293
175,304
-23-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
12 Employees
The average monthly number of erllployees during the year was".
2022
Number
2021
Number
Charitable activities
Trading
Support
26
26
20
24
Total
53
48
Employment costs
2022
2021
INages and salaries
Social security costs
Other pension costs
917,191
63,197
15,367
795,717
50,540
12,901
995,755
859,158
There were no employees whose annual remuneration was £60,000 or more12021'. nill.
13 Net gainsl{lossesl on investments
Unrestricted Unrestricted
funds
funds
2022
2021
Revaluation of investments
Gainlllossl on sale of investments
142,9001
111.4411
14091
10,333
154,3411
9,924
-24-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
14 Tangible fixed assets
Freehold land
building$
Clini¢
t)ffiGeMolor vehi¢le$
equipment equipment &
fumiturè
Total
Cost
At 1 January 2022
Additions
3,454,980
19,581
891
172,352
5,361
35,887
3,682,800
6,252
Al 31 December 2022
3,454,980
20,472
177,713
35,887
3,689,052
Depreciation and impaiment
Al 1 January 2022
Depreciation charged in the year
295,602
51,684
18,510
353
136,369
13,792
24,829
4,389
475,310
70,218
Al 31 December 2022
347,286
18,863
150,161
29,218
545,528
Carrying amount
Al 31 December 2022
3,107,694
1,609
27,552
6,669
3,143,524
Al 31 December 2021
3,159,378
1,071
35,983
11,058
3,207,490
15 Flxed asset Investments
Listgd
Othgr
investments investments
Cash In
portfolio
Totsl
Cost or valuatlon
Al 1 January 2022
Additions
Valuation changes
Disposals
274,891
320,837
142,9001
{223,8941
62,000
107,110
1100,9271
444,001
219,910
142,9001
1223,8941
Al 31 December 2022
328,934
62,000
6,183
397,117
Carrylng amount
Al 31 December 2022
328,934
62,000
6,183
397,117
At 31 December 2021
274,891
62,000
107,110
444,001
16 Financial instruments
2022
2021
Carrying amount of financial assets
Instruments measured al fair value through profit or loss
328,934
274,891
-25-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
17 Debtors
2022
2021
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
18,217
21,938
623,510
24,495
18,420
459,227
663,665
502,142
18 Stocks
2022
2021
Finished goods
18,834
9,697
19 Creditors- amounts falling due within one year
2022
2021
Other taxation and social security
Trade credilois
Accruals and deferred income
14,929
53,005
27.071
13,737
27,837
45,194
95,005
86,768
-26-

UJ Q

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
21 Restricted funds
The income funds of the charity include restricted funds comprising the followng unexpended balances of
donations and grants held on trust for specific purposes".
Movement in funds
Incoming
Resource5
Balance at
resources
expended1 January 2022
Movement in funds
Incoming
Resources
Balance at
resource5
expended 31 D￿ernber
2022
Balance at
1 January 2021
New van
purchase
Veterinary
15,449
14,3901
11,059
14,7561
6,303
104
6,426
10,500
20,860
110,6041
120,9221
35.600
28,512
135,6001
132,8261
Other
6,364
2,050
21,979
31,360
135,9161
17,423
64,112
173,1821
8.353
New van purchase..
To purchase a new van for the charity., the funds carried forward
represent the net book value of the asset originally purchased
with the funds received
Veterinary bills..
To assist wth veterinary costs
-28-

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UJ Q

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
23 Operating lease commitments
Al the reporting end date the branch had oulslanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2022
2021
Within one year
Between two and five years
103,885
210,578
89,650
11,333
314,463
100,983
24 Events after the reportlng date
On 24 March 2023 the charity sold the property al Horton Road for proceeds of £290,000. As at the balance
sheet. this propety had a nel book value of £245.000.
25 Related party transactlons
Remuneratlon of key management personnel
The remLJneration of key management personnel is as follows.
2022
2021
Aggregate compensation
139,438
122,301
26 Analysis of changes in net funds
The branch had no debt during the year.
30-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
COTSWOLDS, GLOUCESTER & DISTRICT BRANCH
INCORPORATING THE COTSWOLDS DOGS AND CATS HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2022
27 Cash generated from operations
2022
2021
Surplus for the year
394,059
284,436
Adjustments for".
Investment income recognised in statement of financial activities
IGainllloss on disposal of tangible fixed assets
Lossllgainl on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixèd assets
124,4731
128.0651
15,552
110,3331
409
96,765
11,441
42,900
70,218
Movements in working capital..
Ilncreaselldecrease in stocks
{Increasel in debtors
Incrèase in creditors
19,1371
1161,5231
8,237
9,898
1122,4411
5,408
Cash generated from operations
331,722
251,629
31