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2021-12-31-accounts

KENT - ISLE OF THANET BRANCH Registered charity 209365 Incorporating the Woodchurch Animal Centre

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

KENT ISLE OF THANET BRANCH CHARITY NUMBER 209365

ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2021

1

The Royal Society for the Prevention of Cruelty to Animals Kent Isle of Thanet Branch Annual Report of the Management Committee

The Committee presents its annual report and the accounts for the year ended 31 December 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

The Royal Society for the Prevention of Cruelty to Animals Kent Isle of Thanet Branch, East Kent Animal Centre, Queensdown Road, Birchington, Kent, CT7 0HG was registered with the Charity Commission (No. 209365) on 22 September 1962 and is governed by the rules and regulations laid down by The Royal Society for the Prevention of Cruelty to Animals (RSPCA).

Bankers:

National Westminster Bank PLC Margate Lloyds Bank PLC Ramsgate CCLA Investment Management Ltd

Independent examiner:

The branch has annual turnover of less than £500,000 so does not require an audit but an independent examination. This was undertaken by S J Wren of Accountancy Matters (Kent) Limited.

Trustees

The following Trustees stood down during 2021 : Lara Wilks Sloan resigned 3rd February 2021 Daphne Harris resigned on 3rd March 2021. Samantha Jane Secomb resigned on 27th April 2021

The following trustees were appointed in 2021: Catherine Perry - appointed 17th February 2021 (resigned 12th March 2022) Karen Packham - appointed 17th February 2021 (resigned 12[th] August 2021) Megan Mullin - appointed 14 Aug 2021 (resigned 2nd Sep 2021) Mourad Greiss – appointed 14 Aug 2021 (resigned 23 Aug 2021) Joanna Majka - appointed 13th April 2021 (resigned 23rd May 2022) Linda Hayes de Garcia - appointed 6th October 2021 (resigned 8th May 2022)

Additionally, the current trustees are:

Nicholas Robbins - appointed 27th May 2020 Anton Pieterse - appointed 13th April 2021 Anthony Hollingdale - appointed 14 Aug 2021 Kerry Boyd - appointed 14 Aug 2021 Antony Matthews - appointed 6th October 2021 Kate Matthews - appointed 6th October 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2012). In the normal course of business committee members are elected at every Annual General Meeting, from the members of the Branch, to carry on the work for the ensuing year. Candidates must receive not less than 51% of the votes of the members present and voting. The elected Branch Committee can co-opt not more than three members onto the committee until the next annual general meeting. All Committee

2

members must be Society members for a minimum of three months on appointment. The Committee members are trustees of the branch and are briefed on their responsibilities as trustees prior to their acceptance of the role. The trustees hold monthly meetings at which decisions are made. In the event that the number of local trustees falls below four at any time, the branch is placed into temporary administration by the National Society. The National Society will then appoint temporary trustees until such a time as the Branch can be returned to local control.

The day-to-day running of the Branch is delegated to the Operations Manager, currently Emily Mayer and her team: shop managers, animal centre staff and volunteers.

RISK MANAGEMENT

The Branch has carried out a risk assessment and identified the following risks:

The trustees actively review the risks which the charity faces on a regular basis, covering operational and financial aspects, and put systems in place to mitigate these risks. The Branch adheres to RSPCA policies and guidelines and health and safety law and best practice. A health and safety contract is held with independent experts Invicta Safety who do an annual health and safety audit and provide ongoing advice and insurance cover. The Branch holds a contract with Acton Jennings LLP who provide HR services and advice.

STRATEGIC AIMS AND OBJECTIVES, PUBLIC BENEFIT STATEMENT AND PRINCIPAL ACTIVITIES

The object of the charity is to promote kindness and good care and prevent or suppress cruelty to animals by all lawful means with particular reference to the area of the Branch, in accordance with the policies of the Society.

Our Branch key strategic aims are:

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  1. Welfare Aim: rescue, rehabilitation and rehoming of the most at risk, abused and neglected animals, prioritising those animals collected by our Inspectorate.

  2. Prevention Aim:

  3. a. By implementing community neutering schemes, aimed at pet owners on low and no incomes, to help prevent suffering and cruelty by reducing the overpopulation of unwanted pet animals.

  4. b. By using the animal centre and outreach programmes in the community, to help address the link between social deprivation and poor animal welfare decisions by offering educational opportunities to young people and adults on how to make better animal welfare choices.

  5. Advocacy Aim: Encourage legislation and policies to protect and enhance animal welfare

  6. Organisational Aim: run a financially sustainable, digitally enabled Branch with the right systems, processes and governance systems in place.

  7. Income Generation Aim: Diversify our income streams and attract new supporters.

  8. People Aim: Ensure we have a motivated workforce with the right skills operating in a safe, progressive, open and empowering culture

Our key activities in line with our strategic aims are:

Welfare Aim

To run the East Kent Animal Centre with maximum rehabilitation and rehoming capability to ensure a space is always available for an animal in need via our Inspectorate or from the public. The work benefits our local community including local authorities as it reduces the incidence of abandonment and cruelty and the public knows that we assist animals in need. Whilst we are primarily an animal charity, the service we offer pet owners who cannot assist their pets themselves in times of crisis can relieve much distress for the owner as well as the pet.

Whilst we predominantly help pet animals i.e., cats, rabbits, dogs and small furries, during 2021 we also assisted gulls and other sea birds during the breeding season between May and July as well as other wildlife via our wildlife centre.

We provide veterinary welfare assistance for those on low income and who meet the eligibility criteria. This work benefits pet owners who cannot assist their pets themselves and are distressed to witness their pet suffering.

Prevention Aim

One of the Branch’s key objectives for the future is to reinstate subsidised neutering schemes for those on low incomes as we recognise that reducing the number of litters of unwanted pets born into an uncertain future is a key way to achieve our prevention aim. Neutering has both behavioural and health benefits for the animal which in turn benefits the owner.

4

We aim to enhance our education programme at the animal centre to teach children and pet owners correct, compassionate animal care, particularly for rabbits, one of the most misunderstood and poorly cared for pets.

Advocacy Aim:

We support National Society campaigns via shops and social media including petitions, posters, MP letter and email campaigns and key messages.

Organisational Aim:

We aim for best practice in our governance by being compliant with all relevant legislation including GDPR and Health and Safety.

We aim to maintain strong financial controls and protect and maximise the use of all our assets.

Income Generation Aim:

Covid-19 has severely impacted on our income generation aims, but we continue to seek to maximise our charity shop income through our shops but also to diversify our income streams by increasing our fundraising capability through events, grant applications and ethical investment opportunities.

During 2021 we ran four shops, however we had to close our Broadstairs shop in early 2022 as the premises were required by the landlord. As such we are actively looking for suitable, affordable premises to replace this shop.

Our charity shops not only offer work experience opportunities but provide a valuable source of low cost good quality recycled goods to the benefit of the public and the environment.

In previous years, our programme of fundraising events included quizzes, dog shows, Christmas, Easter and Halloween events, car shows and Pets At Home collections, however these were all cancelled in 2021 due to restrictions put in place as a result of the Covid-19 pandemic.

People Aim:

We aim to offer our staff a safe, healthy environment in which to maximize their potential, with clear whistleblowing and safeguarding policies in place.

We aim to further develop our volunteer strategy to maximise recruitment and retention. We provide many volunteering opportunities for those who wish to support our work, including fostering, fundraising, retail opportunities and animal care. This benefits local people and companies by providing the possibility of doing work which is both compassionate and rewarding and offers experience which may assist participants in finding paid work.

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year to ensure they remain focused on our charitable aims and continue to deliver benefits to the public. We have complied with this duty under the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.

Our current short, medium and long term aims and objectives can be summarised as follows:

Short term :

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community by attending many more in 2022

Medium term

Long term :

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Animal welfare results

During the year the animal centre rehomed 134 cats (2020: 84), 9 dogs (2019: 5) and 42 small animals (2020: 22). We admitted 324 wild animals (2020: 305).

The RSPCA Kent - Isle of Thanet Branch continues to direct its focus towards the most abused, neglected, injured and at risk domestic animals and there are financial implications to that decision on cost per animal rescued. It is the most difficult end of animal welfare in which to operate but is where we believe our limited resources deliver the biggest reduction in suffering.

Pressure on our resources remains extreme, so we continue to seek ways to increase the rate of rehabilitation and rehoming of our animals to generate the maximum number of places of safety for animals desperately in need.

We have now implemented remote monitoring, so are monitoring our animal centre 24/7

Financial results and review

The charity’s funds are collected from membership subscriptions, shop sales, rehoming, donations, legacies, recycling schemes, collection boxes, special fund-raising events and grants.

Total income for the year was £315,190 (2020: £247,302) and total expenditure £361,995 (2020: £337,788) before unrealised investment gains/losses. The excess of expenditure over income for the

6

year after investment gains of £6,449 (2020: losses of £7,911) was £40,356 (loss) (2020: £98,397 (loss)).

In normal years, the four shops provide the main source of operational income for the branch and animal centre. In 2021, net gains from the retail operation were £43,350 (2020 net loss: £51,452), this was in part, due to the charity shops being required to close in line with government guidelines due to the Covid-19 pandemic, for large parts of the year. Some of this loss in 2021 was offset by government grants to the Branch which valued £62,506 (£84,266 in 2020). Our thanks go to all our shop managers and volunteers for their hard work.

The Branch continued to develop innovative fundraising events that could be carried out in line with government guidelines surrounding the Covid-19 pandemic and generated income of £5,467 (2020: £996). We thank our staff and volunteers for the extra mile they go to make these events so successful and enjoyable.

Fundraising events were a challenge throughout 2021 due to the Covid-19 pandemic, which severely impacted the Branch’s ability to organise fundraising events and meant income of this type was minimal in comparison to previous years.

It is expected that both fundraising and retail income will remain a challenge for all charities for some time to come as the Covid-19 pandemic continues into 2021. The Branch does not have any commercial participator or professional fundraiser agreements in place.

We would like to thank all those people and local businesses who contribute to the success of the Branch and support us with volunteer time, fundraising activities, financial discounts or advertising. There are too many to name individually but they include veterinary surgeries, branch members, staff and volunteers and local press. Lastly, we would like to thank the public for their ongoing support of the Branch and Animal Centre – we could not succeed without it.

RESERVES POLICY

The branch holds reserves to cover its operational costs and to develop the East Kent Animal Centre. At 31 December 2021 unrestricted reserves were £221,187 (2020: £246,092) and restricted reserves were £667,745 (2020: £683,196). Our target is to hold sufficient cash/near cash reserves to maintain the day to day operations of the Animal Centre only, for a period of nine months (min) – 2 years (max). Total Animal Centre expenditure for 2021 was £197,423 ; this therefore equates to a target of £148K (min) - £395K (max) to be held as cash/near cash reserves. At £221,187 at the end of 2021, the Branch was holding reserves in line with its reserves policy although towards the lower end of the requirement. Trustees are undertaking a strategic restructuring of operations to improve the financial performance of the charity throughout 2022 to ensure reserves remain sufficient.

INVESTMENT POLICY

The trustees have wide powers of investment governed and restricted by the Royal Society for the Prevention of Cruelty to Animals Investment Act 1958. The branch holds long-term investments in holdings in JP Morgan equities funds, the income from which is used to further the work of the branch. At 31 December 2021 these investments had a market value of £49,166 (2020: £42,717). Our investment strategy is low risk.

FUTURE DEVELOPMENTS

The Branch intends to hold an AGM in June 2022 and to maintain the Branch in local control.

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As the Rabbit Village has now been completed, the Branch hopes to use this new facility to educate current and potential owners of rabbits on the complex needs of rabbits, particularly that for spacious accommodation that allows the full range of natural behaviours.

Due to financial constraints we had to abandon the idea of creating a gull release pool and are now focusing our attention on helping domestic animals. The centre was originally built with domestic animals in mind and as such we already have the right facilities in place to cater for their needs without the need for additional capital investment

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Charity law requires the trustees of the charity to provide financial statements each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enables them to ensure that the financial statements comply with The Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed:

Date: 23rd May 2022

Joanna Majka - Branch Chair

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF

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THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KENT ISLE OF THANET BRANCH

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2021 which are set out on pages 10 to 20.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act.

Independent examiner's statement

The Charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a member of the Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants 31 Queen Street Ramsgate Kent CT11 9DZ

Date : 8 June 2022

RSPCA KENT ISLE OF THANET BRANCH

Page 10

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
Unrestricted
funds
£
INCOME
Income from charitable activities
2(a)
11,100
Donations, grants and legacies
2(b)
109,785
Income from other trading activities
2(c)
187,644
Investment income
2(d)
9
TOTAL INCOME
308,538
EXPENDITURE
Costs of raising funds
3(a)
164,572
Expenditure on charitable activities
3(b)
182,050
TOTAL EXPENDITURE
346,622
NET INCOME/(EXPENDITURE)
(38,084)
OTHER RECOGNISED GAINS/LOSSES:
Gains/(losses) on revaluation
of investments
7
-
(38,084)
Transfers between funds
11
13,179
NET MOVEMENT IN FUNDS
(24,905)
Balance as at 1 January 2021
246,092
BALANCE AT 31 DECEMBER 2021
221,187		 Restricted
funds
£
-
5,000
-
1,652
6,652
-
15,373
15,373
(8,721)
6,449
(2,272)
(13,179)
(15,451)
683,196
667,745		 Total
Total
funds
funds
2021
2020
£
£
11,100
11,682
114,785
121,452
-
187,644
111,709
1,661
2,459
315,190
247,302
164,572
177,339
197,423
160,449
361,995
337,788
(46,805)
(90,486)
6,449
(7,911)
(40,356)
(98,397)
-
-
(40,356)
(98,397)
929,288
1,027,685
888,932
929,288

RSPCA KENT ISLE OF THANET BRANCH

Page 11

BALANCE SHEET AS AT 31 DECEMBER 2021

Notes
FIXED ASSETS
Tangible assets
6
Investments
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due within one
year
9
NET ASSETS
10
Represented by:
FUNDS OF THE CHARITY
Restricted funds
11
Unrestricted funds :
Designated funds
11
General funds
11
TOTAL CHARITY FUNDS		 5,788
192,068
197,856
(14,718)		 2021
£
656,628
49,166
705,794
14,067
211,441
225,508
(7,824)
183,138
888,932
667,745
-
221,187
888,932		 2020
£
668,887
42,717
711,604
217,684
929,288
683,196
-
246,092
929,288

These accounts were approved and signed for issue by the trustees on 23 May 2022.

Joanna Majka - Chair Tony Matthews - Treasurer

RSPCA KENT ISLE OF THANET BRANCH

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the requirements of the Charities Act 2011 and applicable accounting standards and follow the recommendations in the Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).

RSPCA Kent Isle of Thanet Branch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The principal accounting policies adopted are as follows:

The accounts have been prepared on a going concern basis as charity has sufficient liquid reserves to fund its operational activities for at least twelve months from the date these accounts are formally approved. This is on the basis that the shops are able to operate at pre Covid levels.

b) Income

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and its receipt is probable.

The following specific policies are adopted and applied to particular categories of income :

Charity shop sales are recognised as income when the donated goods are sold as it is considered impractical to measure the fair value of goods donated for resale.

Legacies are recognised on the earlier of receipt of the legacy or where the receipt is probable.

Voluntary income by way of grants and donations is included in the statement of financial activities when receivable.

All expenditure is accounted for on an accruals basis and excludes VAT where applicable. Where such costs relate to more than one functional cost category they have been split on an estimate of time spent. Resources expended are shown as :

Charitable expenditure - comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs (costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examiners fee). Support costs are allocated individually based on their estimated relative benefit to charitable activities and raising funds.

d) Tangible fixed assets

Tangible fixed assets costing more than £250 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows :

Animal Centre building 2% straight line Fixtures, fittings & equipment 20% straight line Motor vehicles 20% straight line Leasehold improvements Straight line over the period to the first break clause

RSPCA KENT ISLE OF THANET BRANCH

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES - Cont'd

e) Investments

Investments are initially recognised at cost. Subsequently investments whose value can be measured reliably are measured at fair value. Gains and losses arising from changes in the fair value of investments are included in the Statement of Financial Activities in the period in which they arise.

f) Fund accounting

Unrestricted funds are donations and other income receivable without further specified purpose and are available as general funds.

Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund.

g) Pensions

The charity operates a defined contribution pension scheme. Contributions payable are charged as an expenses in the statement of financial activities.

h) Operating leases

Rentals payable under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.

i) Significant judgements and estimates

No significant judgements have had to be made by the Trustees in preparing these financial statements

RSPCA KENT ISLE OF THANET BRANCH

Page 14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2
INCOME
Unrestricted
funds
£
a)
Income from charitable activities
Pet insurance
40
Services provided
10,887
10,927
b)
Donations, grants and legacies
Legacies
5,850
Donations
11,609
Subscriptions
329
Collection boxes
-
Fundraising
5,467
Grants : Door to Door
24,024
Grants : Local Authority Support
35,437
Grants : Job Retention Support
27,069
109,785
c)
Income from other trading activities
Charity shop sales
186,096
Sale of goods at the animal centre
1,548
187,644
d)
Investment Income
Bank interest
9
Investment Income
-
9		 Restricted
funds
£
-
-
-
-
5,000
-
-
-
-
-
-
5,000
-
-
~~.~~
-
-
1,652
1,652		 2021
Total
funds
£
40
11,060
11,100
5,850
16,609
329
-
5,467
24,024
35,437
27,069
114,785
186,096
1,548
187,644
9
1,652
1,661		 2020
Total
funds
£
86
11,596
11,682
500
10,332
185
-
996
25,173
45,336
38,930
121,452
109,825
1,884
111,709
83
2,376
2,459

RSPCA KENT ISLE OF THANET BRANCH

Page 15

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3
EXPENDITURE
Unrestricted
funds
£
a)
Costs of raising funds
Shop operating costs
142,746
Fundraising expenses
213
Support costs (see below)
21,613
164,572
b) Expenditure on charitable activities
Animal centre costs :
Wages and salaries
93,903
Staff expenses & training
801
Rates and utilities
2,120
Light and heat
11,769
Telephone
1,663
Veterinary costs
26,578
Food, litter and bedding
11,705
Cleaning and refuse
3,821
Repairs and maintenance
5,228
Other expenses
66
Depreciation - Animal Centre
-
Motor expenses
1,739
Mobile neutering clinic support
-
Support costs (see below)
21,407
Governance costs
Wages and salaries
-
Independent Examiner's fee
1,250
182,050
346,622
Allocation of support costs
Raising
Funds
Administration salaries
5,558
Legal and professional fees
5,492
Bank charges
430
Insurance
1,100
Web/internet
-
Printing, postage and stationery
129
Volunteer expenses
7
Depreciation - Fixtures, fittings & Equip
7,034
Depreciation - Motor vehicle
710
Profit on disposal of motor vehicle
-
Bad debts
181
Irrecoverable VAT
972
Miscellaneous
-
21,613		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
141
-
15,232
-
-
-
-
15,373
15,373
Charitable
Activities
5,558
5,492
222
1,101
-
128
8
7,034
710
-
182
972
-
21,407		 2021
Total
funds
£
142,746
213
21,613
164,572
93,903
801
2,120
11,769
1,663
26,578
11,705
3,821
5,369
66
15,232
1,739
-
21,407
-
1,250
197,423
361,995
2021
Total
funds
11,116
10,984
652
2,201
-
257
15
14,068
1,420
-
363
1,944
-
43,020		 2020
Total
funds
£
161,277
382
15,680
177,339
82,245
415
1,471
9,645
1,178
14,058
5,668
4,035
5,171
87
15,232
1,435
3,010
15,424
-
1,375
160,449
337,788
2020
Total
funds
11,020
3,490
874
2,250
67
682
36
10,795
1,420
(120)
-
479
111
31,104

RSPCA KENT ISLE OF THANET BRANCH

Page 16

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

4
NET INCOME
This is stated after charging:
Operating lease rentals
Depreciation
Independent Examiner's remuneration :
-
Independent Examiners' fee
5
INFORMATION REGARDING EMPLOYEES
Wages and salaries
Social security costs
Employer pension contributions
Employment Allowance		 2021
£
26,583
31,339
1,250
2021
£
181,850
10,477
2,473
(4,000)
190,800		 2020
£
28,053
29,231
1,375
2020
£
186,937
9,974
2,524
(4,000)
195,435

The average number of employees based on full time equivalents analysed by function was:

Shops
Animal Centre
Management and administration		 2021
2020
Number
Number
6
6
5
5
-
1
11
12

The average monthly head count was 13 staff (2020 - 16 staff).

No employee had emoluments in excess of £60,000 (2020 - Nil).

No trustees received remuneration or were reimbursed expenses from the charity during the year (2020 - £Nil).

The total employee benefits (including employers national insurance) of the key management personnel of the charity were £43,943 (2020- £53,218).

RSPCA KENT ISLE OF THANET BRANCH

Page 17

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6
FIXED ASSETS
Cost
As at 1 January 2021
Additions
Disposals
As at 31 December 2021
Depreciation
As at 1 January 2021
Disposals
Charge for the year
As at 31 December 2021
Net book value
As at 31 December 2021
As at 31 December 2020
7
INVESTMENTS
Cost or valuation
At 1 January 2021
Transfers
Revaluation to fair value
At 31 December 2021
All investments are held in the UK.
8
DEBTORS
VAT
Other debtors
Prepayments		 Animal
Leasehold
Centre
Improvements
£
£
841,597
9,293
-
-
-
-
841,597
9,293
213,425
8,674
-
-
15,232
619
228,657
9,293
612,940
-
628,172
619
UK Equity
funds
£
42,717
-
6,449
49,166		 £
73,972
19,080
-
93,052
39,556
-
14,068
53,624
39,428
34,416
Fittings &
Fixtures,
equipment		 Motor
Vehicles
£
7,100
-
-
7,100
1,420
-
1,420
2,840
4,260
5,680
2021
Total
£
42,717
-
6,449
49,166
2021
£
2,126
846
2,816
5,788		 Total
£
931,962
19,080
-
951,042
263,075
-
31,339
294,414
656,628
668,887
2020
Total
£
50,628
-
(7,911)
42,717
2020
£
2,590
6,614
4,863
14,067

RSPCA KENT ISLE OF THANET BRANCH

Page 18

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

9
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
Accruals		 2021
2020
£
£
9,426
3,240
2,986
-
37
479
2,269
4,105
14,718
7,824

10 ANALYSIS OF NET ASSETS BETWEEN FUND

General Designated
funds
funds
£
£
Tangible fixed assets
43,688
-
Investments
-
-
Current assets
192,217
-
Current liabilities
(7,824)
-
Net assets as at 31 December 2021
228,081
-
ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR
General Designated
funds
funds
£
£
Tangible fixed assets
40,715
-
Investments
-
-
Current assets
213,201
-
Current liabilities
(7,824)
-
Net assets as at 31 December 2020
246,092
-
11 MOVEMENT IN FUNDS
As at
Incoming
Outgoing
1 01 2021
resources
resources/
Inv. gain
£
£
£
Restricted funds
EKAC
670,889
1,652
(8,783)
Rabbit Village
12,307
-
(69)
Chicken project
-
5,000
(72)
Total restricted funds
683,196
6,652
(8,924)
Designated funds
-
-
-
Total designated funds
-
-
-
Unrestricted general funds
246,092
308,538
(346,622)
Total funds
929,288
315,190
(355,546)		 Restricted
funds
£
612,940
49,166
5,639
-
667,745
Restricted
funds
£
628,172
42,717
12,307
-
683,196
Transfers
£
(1,652)
(7,032)
(4,495)
(13,179)
-
-
13,179
-		 Total
£
656,628
49,166
197,856
(14,718)
888,932
Total
£
668,887
42,717
225,508
(7,824)
929,288
As at
31 12 2021
£
662,106
5,206
433
667,745
-
-
221,187
888,932

RSPCA KENT ISLE OF THANET BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page 19

11 MOVEMENT IN FUNDS - Cont'd

RESTRICTED FUNDS

East Kent Animal Centre (EKAC)

This fund originally arose from an appeal to fund the building of the East Kent Animal Centre, but now it is complete unrestricted funds are transferred to cover the shortfall of restricted income. The fund is represented by the book value of the Animal Centre and the carrying value of the investments.

Rabbit Village

Funding received from the Regional Board (in a previous year) to fund the construction of the Rabbit Village. The construction of this started in 2019 and the transfer represents the amount spent which has been included within fixed assets. The unspent funds have been carried forward to the following year.

Chicken project

A grant received from RSPCA Brighton to provide Chicken accommodation. The transfer to unrestricted funds represents the capital cost which is shown as fixtures, fittings and equipment on the balance sheet. The unspent balance has been used on a CCTV camera for remote monitoring in the current year.

MOVEMENT IN FUNDS - PREVIOUS YEAR

Restricted funds
EKAC
Rabbit Village
Total restricted funds
Designated funds
Total designated funds
Unrestricted general funds
Total funds		 As at
1 01 2020
£
694,032
23,800
717,832
-
-
309,853
1,027,685		 Incoming
resources
£
4,883
-
4,883
-
-
242,419
247,302		 Outgoing
resources/
Inv. loss
£
(23,143)
-
(23,143)
-
-
(322,556)
(345,699)		 Transfers
As at
31 12 2020
£
£
(4,883)
670,889
(11,493)
12,307
(16,376)
683,196
-
-
-
-
16,376
246,092
-
929,288

RESTRICTED FUNDS

East Kent Animal Centre (EKAC)

This fund originally arose from an appeal to fund the building and running of the East Kent Animal Centre, but now it is complete unrestricted funds are transferred to cover the shortfall of restricted income. The fund is represented by the book value of the Animal Centre and the carrying value of the investments.

Rabbit Village

Funding received from the Regional Board (in the previous year) to fund the construction of the Rabbit Village. The construction of this started in 2019 and the transfer represents the amount spent which has been included within fixed assets. The unspent funds have been carried forward to the following year.

RSPCA KENT ISLE OF THANET BRANCH

Page 20

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12 FINANCIAL COMMITMENTS

At 31 December 2021 the charity had future minimum lease payments under non-cancellable operating leases as follows:

2021 2020
£ £
within one year 27,950 27,950
within two to five years 79,376 49,326
after five years 20,000 28,000

13 TAXATION

The Branch is a registered charity and accordingly is exempt from taxation on income and gains where they are applied for charitable purposes.

14 RELATED PARTY TRANSACTIONS

The Branch complies with the Branch Rules, as issued by the National Society, and has a number of related financial transactions with its umbrella body. Karen Packham, Nicholas Robbins and Daphne Harris also served as a trustees for other RSPCA Branches during 2021.

During the year the Charity received £24,024 (2020 - £25,173) in a share of Door to Door fundraising income from the National Society. The Branch contribution to the National Society (Regional Fund was £110 (2020 - £110).

There were no other transactions with related parties during the year under review that need to be disclosed.