2021-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Kent, Ashford, Tenterden And District Branch

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Trustees' annual report
Independent examiner's report		to the trustees
Statement offinancial	activities			10
Statement offinancial	position
Notes to the financial	statements
The following pages	do not form part of		the financial statements
Detailed statement offinancial		activities		23
Notes to the detailed	statement	offinancial	activities	25

	Year	ended 31	Decem	ber 2021	ber 2021
				2021		2020
				Unrestricted
			Note	funds 9	Total funds f	Total funds
Income and endowments
Donations and legacies			4	28,279	28,279	45,294
Charitable activities			5	40,325	40,325	78,310
Other trading activities			6	49,793	49,793	38,631
Investment income			7	9,824	9,824	8,600
Other income			8			226
Total income				128,221	128,221	171,061
Expenditure
Expenditure on charitable	activities		9,10	192,589	192,589	182,105
Total expenditure				192,589	192,589	182,105
Net gains/(losses) on investments			12	(10,609)	(10,609)	29,501
Net expenditure and net	movement	in funds		(53,759)	(53,759)	(40,545)
Reconciliation offunds
Total funds brought forward				600,523	600,523	641,068
Total funds carried forward				546,764	546,764	600,523

							2021		2020
					Note	f
Fixed assets
Tangible fixed assets					17			334,153	340,355
Investments					18			185,018	174,409
								519,171	514,764
Current assets
Debtors					19	8,875			13,997
Cash at bank and in		hand				47,877			90,630
						56,752			104,627
Creditors: amounts		falling		due within one year	20	29,1	59		18,868
Net current assets								27,593	85,759
Total assets less current				liabilities				546,764	600,523
Net assets								546,764	600,523
Funds ofthe charity
Unrestricted funds:
Other unrestricted			income funds			546,764			600,523
Total unrestricted	funds					546,764			600,523
Total charity funds					23			546,764	600,523

value, over the useful econo	mic life ofthat asset	as fo
Freehold property	2%straight	line
Fixtures and littings	33%straight	line
Motor vehicles	25%straight	line
Equipment	5%straight	line

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds f	2021 8	Funds	2020
Donations
Membership	subscriptions	224	224	390	390
Donations		8,315	8,315	12,014	12,014
Bequests and legacies		2,000	2,000
Grants
RSPCA Grant		208	208
Government	grant income	17,532	17,532	32,890	32,890
		28,279	28,279	45,294	45,294

Charitable activities	Year ended 31 Decem	ber 2021
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
		6
Cattery Safe Haven	34,886 5,439	34,886 5,439	73,564 4,746	73,564 4,746
	40,325	40,325	78,310	78,310

Other tradin
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	6	6		6
Shop takings	20,264	20,264	8,231	8,231
Fundraising events RSPCA Door to Door	2,972 24,134	2,972 24,134	1,813 25,173	1,813 25,173
Other	2,423	2,423	3,414	3,414
	49,793	49,793	38,631	38,631

Investment income
			Unrestdcted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
				6
Income from other investments			9,824	9,824	8,600	8,600
Other income
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			6	6	6	F
Gain on disposal oftangible		fixed
assets held for charity's	own	use			226	226

Expendi	ture on charitable	activities by fund type
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
			6		8
Shop Cattery		6,436 47,940	6,436 47,940	3,460 48,663	3,460 48,663
Other Support	costs	1,556 136,657	1,556 136,657	1,921 128,061	1,921 128,061
		192,589	192,589	182,105	182,105

										Activities
										undertaken	Support	Total funds	Total fund
	Shop Cattery Other Governance costs									directly 6 6,436 47,940 1,556	costs 7,212 121,085 4,610 3,750	2021 f 13,648 169,025 6,166 3,750	2020 6 6,005 167,232 5,893 2,975
										55,932	136,657	192,589	182,105
11. Analysis ofsupport costs
								Shop		Cattery	Other	Total 2021	Tote I 2020
	Staff costs Rates, water and							F		6 103,993	8	8 103,993	100,286
	sewerage Light and heat Motor expenses Telephone Insurance Legal and professional						5,922 583 548			5,596 6,962 309 425	178 493	11,518 7,545 178 857 918	7,435 7,111 113 1,177 1,159
	fees Other oflice costs Governance costs							159		3,800	1,817 2,122 3,750	1,817 6,081 3,750	7,805 2,975
							7,212			121,085	8,360	136,657	128,061
12.	Net gains/(losses)		on	investments
									Unrestricted		Total Funds	Unrestricted	Total Funds
										Funds	2021	Funds	2020
											8
	Gains/(losses) on	other		investment
	assets									10,609	10,609	(29,501)	(29,501)
13.	Net expenditure
	Net expenditure is	stated			after charging/(crediting):
												2021	2020
												6
	Depreciation oftangible fixed Gains on disposal oftangible					assets fixed assets						12,197	11,765 (226)
14.	Independent examination				fees
												2021	2020
	Fees payable to the		independent				examiner			for;		8
	Independent examination				ofthe		financial		statements			1,750	975

			2021	2020
			6
Wages and salaries Social security costs Employer contributions	to pension	plans	99,821 2,427 1,745	96,496 2,102 1,688
			103,993	100,286

Tangible fixed assets
	Freehold	Fixtures and	Motor
	property	fittings	vehicles	Equipment	Total
Cost		E	8		8
At 1 January 2021 Additions	375,000	26,751	5,995	84,805	486,556 5,995
At 31December 2021	375,000	26,751	5,995	84,805	492,551
Depreciation
At 1 January 2021 Charge for the year	45,000 7,500	25,919 285	172	75,282 4,240	146,201 12,197
At 31 December 2021	52,500	26,204	172	79,522	158,398
Carrying amount
At 31 December 2021	322,500	547	5,823	5,283	334,153
At 31 December 2020	330,000	832		9,523	340,355

	Other
Cost or valuation	investmentsf
At1 January2021 Additions	174,409
Fair value movements	10,609
At 31December 2021	185,018
Impairment
At 1January 2021 and 31December 2021
Carrying amount
At 31 December 2021	185,018
At 31 December 2020	174,409

			2021	2020
			2	2
Trade debtors Prepayments Other debtors	and accrued income		340 2,992 5,543	8,111 2,501 3,385
			8,875	13,997
Creditors: amounts		falling due within one year
			2021	2020
			f
Trade creditors Accruals and deferred income Social security and other taxes Other creditors			9,913 7,589 1,351 10,306	13,496 2,986 1,683 703
			29,159	18,868

	The amount	s recog	nis	ed in the fi	nanci	al stat	ements	ernment gran	ts are as fol	lows:
									2021	2020
									8	6
	Recognised	in income		from donations		and legacies:
	Government	grants	income						17,532	32,890
23.	Analysis ofcharitable			funds
	Unrestricted	funds
				At					Gains and	At
			1 Jan 2021		Income		Expenditure	Transfers	losses	31 Dec 2021
				6				8
	General funds			85,759	128,221		(192,589)	(4,407)	10,609	27,593
	Fixed asset
	reserve			340,355				(6,202)		334,153
	Investment
	reserve			174,409				10,609		185,018
	Exploration	of
	another shop
	option/Clinic
	Neutering Bus
	alternatives
	Cattery
	Improvements
				600,523	128,221		(192,589)		10,609	546,764
				At					Gains and	At
			1 Jan 2020 f		Income 6		Expenditure f	Transfers 8	losses	31 Dec2020
	General funds			40,894	171,061		(182,105)	85,410	(29,501)	85,759
	Fixed asset
	reserve			351,264				(10,909)		340,355
	Investment
	reserve			203,910				(29,501)		174,409
	Exploration	of
	another shop
	option/Clinic			15,000				(15,000)
	Neutering Bus
	alternatives			20,000				(20,000)
	Cattery
	Improvements			1O,0OO				(10,000)
				641,068	171,061		(182,105)		(29,501)	600,523

Analysis of net as	sets between funds
		Unrestricted	Total Funds
		Funds	2021
			8
Tangible fixed assets		334,153	334,153
Investments		185,018	185,018
Current assets Creditors less than	1 year	56,752 (29,159)	56,752 (29,159)
Net assets		546,764	546,764
		Unrestricted	Total Funds
		Funds	2020
		F
Tangible lixed assets		340,355	340,355
Investments		174,409	174,409
Current assets Creditors less than	1 year	104,627 (18,868)	104,627 (18,868)
Net assets		600,523	600,523

	Year ended 31 Dece	mber 2021
			2021f	2020 8
Income and endowments
Donations and legacies
Membership subscriptions			224	390
Donations			8,315	12,014
Bequests and legacies RSPCA Grant			2,000 208
Government grant income			17,532	32,890
			28,279	45,294
Charitable activities
Cattery Safe Haven			34,886 5,439	73,564 4,746
			40,325	78,310
Other trading activities
Shop takings			20,264	8,231
Fundraising events RSPCA Door to Door			2,972 24,134	1,813 25,173
Other			2,423	3,414
			49,793	38,631
Investment income
Income from other investments			9,824	8,600
Other income
Gain on disposal oftangible	hxed assets held for charity's	own use		226
Total income			128,221	171,061

			Ye	ar ended 31 Decem	ber 2021
					2021f	2020
Expenditure
Expenditure on charitable			activities
Purchases					31,963	33,671
Wages and salades					99,821	96,496
Employer's NIC Pension costs					2,427 1,745	2,102 1,688
Rent Rates and water Light and heat Repairs and maintenance					5,906 13,13'I 7,545 4,253	3,375 9,042 7,11'I 3,626
Insurance					918	1,159
Motor vehicle expenses					178	113
Legal and professional Telephone Other office costs		fees			5,567 857 6,081	2,975 1,177 7,805
Depreciation					12,197	11,765
					192,589	182,105
Total expenditure					192,589	182,105
Net gains/(losses)	on	investments
Gains/(losses) on other		investment		assets	(10,609)	29,501
Net expenditure					(53,759)	(40,545)

			Year ended 31 Dece	mber 2021
				2021	2020
				6
Expenditure on charitable			activities
Shop
Activities undertaken		directfy
Shop - rent				5,906	3,375
Shop - repairs &maintenance				530	85
				6,436	3,460
Support costs
Shop - rates &water				5,922	1,841
Shop - light 8 heat				583	524
Shop - telephone				548	180
Shop - other office costs				159
				7,212	2,545
Cattery
Activities undertaken		directly
Cattery - purchases				30,857	31,919
Cattery - rates &water				1,613	1,607
Cattery - repairs 8 maintenance				3,273	3,372
Cattery - Depreciation				12,197	11,765
				47,940	48,663
Support costs
Cattery - wages &salaries				99,821	96,496
Cattery - employer's	NIC			2,427	2,102
Cattery —pension costs				1,745	1,688
Cattery - rates &water				5,596	5,594
Cattery - light &heat				6,962	6,587
Cattery - insurance				425	314
Cattery - telephone				309	997
Cattery - other office	costs			3,800	4,791
				121,085	118,569
Other
Activities undertaken		directly
Other —purchases				1,106	1,752
Other - repairs & maintenance				450	169

			Year ended 31 Dece	mber 2021
				2021	2020
Broughtforward				1,556	1,921
				1,556	1,921
Support costs
Other - insurance				493	845
Other - motor expenses				178	113
Other - legal	and professional	fees		1,817
Other - other	office costs			2,122	3,014
				4,610	3,972
Governance	costs
Governance	costs - accountancy		fees	1,750	975
Governance	costs - financial	advice		2,000	2,000
				3,750	2,975
Expenditure	on charitable activities			192,589	182,105