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2022-12-31-accounts

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 2022

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 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

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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 2022 : Catherine Perry resigned 12th March 2022 Anthony Hollingdale resigned on 4th October 2022. Kerry Boyd resigned on 4th October 2022 Anton Pieterse resigned on 18th June 2022 Joanna Majka resigned on 23rd May 2022 Linda Hayes de Garcia resigned on 8th May 2022 Nicholas Robbins resigned on 18th June 2022

The following trustees were appointed in 2022:

Howard Green - appointed 18th June 2022 Carol Green - appointed 18th June 2022 Brenda Rogers - appointed 18th June 2022

Additionally, the current trustees are:

Antony Matthews - appointed 6th October 2021. Hon. Treasurer Kate Matthews - appointed 6th October 2021. Hon. Secretary Howard Green - appointed 18th June 2022 Carol Green - appointed 18th June 2022 Brenda Rogers - appointed18th June 2022. Hon. Chair

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 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.

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The day-to-day running of the Branch during the year was under the control of the Branch Manager: overseeing 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:

  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.

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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.

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.

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

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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.

At the start of 2022 we ran four shops, however we had to close our Broadstairs shop in early 2022 as the premises were required by the landlord. A new shop premises was acquired in December 2022 in Margate, but is not expected to open until May 2023.

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. Some of these events were held during 2022 and the Trustees intend to intensify fundraising efforts during 2023

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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clinic used to offer.

Medium term

initiatives we engage in and developing a supporter journey package from childhood.

Long term

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Animal welfare results

During the year the animal centre rehomed 197 cats (2021: 134), 23 dogs (2021: 9) and 43 small animals (2021: 42). We admitted 58 wild animals (2021: 324).

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 £347,299 (2021: £315,190) and total expenditure £395,549 (2021: £361.995) before unrealised investment gains/losses. The excess of expenditure over income for the year after investment losses of £3,607 (2021: gains of £6,449) was £51,857 (loss) (2021: £40,356 (loss)).

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In normal years, the four shops provide the main source of operational income for the branch and animal centre. In 2022, net gains from the retail operation were £125,286 (2021: £43,350). Our thanks go to all our shop managers and volunteers for their hard work.

The Branch continued to develop innovative fundraising events and generated income of £1,070 (2021: £5,467). We thank our staff and volunteers for the extra mile they go to make these events so successful and enjoyable.

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 2022 unrestricted reserves were £189,727 (2021: £221,187) and restricted reserves were £647,348 (2021: £667,745). Our target is to hold sufficient cash/near cash reserves to maintain the day to day operations of the Branch for a period of nine months. Total branch expenditure for 2022 was £395,549; this therefore equates to a target of £296,662 to be held as cash/near cash reserves. At the end of 2021, the Branch was not holding reserves in line with its reserves policy and the trustees are undertook a strategic restructuring of operations to improve the financial performance of the charity. This restructuring took effect in October 2022 and results will benefit the branch in 2023

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 2022 these investments had a market value of £45,559 (2021: £49,166). Our investment strategy is low risk.

FUTURE DEVELOPMENTS

The Branch intends to hold an AGM in June 2023 and to maintain the Branch in local control.

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.

● Make judgments and estimates that are reasonable and prudent

● State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the

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financial statements

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: 24[th] June 2023

Brenda Rogers - Branch Chair

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF Page 9 THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KENT ISLE OF THANET BRANCH I report to the charity Iruslees on my examination ol the accounts ol the charity for the year ended 31 December 2022 which are sel out on pages 10 10 20. Respon$ibilltles and ba$1$ of report As the charills trustees you are responsible for the preparation ol the accounts in accordance wth the requirements of the Charities Act 2011 I'lhe Act'l. I report in respect ol my examination ol the charity's accounts as carried out under S￿110￿ 145 01 the 2011 Act and in Carrying out my examination, I have followed the Directions given by the Charity Commission under section 145151 Ibl of the Act. Independent examlner's statement The Charills gross income exceeded £250,000 and l am qualified to undertake the examination by being a member of the Association of Chartered Certified A¢countantS. I have completed my examination. I confirm that no material matters have come lo my attention in onne¢lion with the examination which give me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 01 the Charities Act ', or the awounls do not accord wth the accounting records., or the accounts do not comply with the applicable requirements concerning the form and onlenl of accounts set out in the Charities IAccounls and Reportsl Regulations 2008 other than any requirements that the accounts give a 'lrue and fair view, which is not a matter considered as part ol an independent examination. 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 lo enable a proper understanding of the awounls lo be reached. S J Wren FCCA Accountaney Matters (Kent) Llmlted Chartered Certified Accountants The Marlowe Innovatlon Centre Marlowe Way Ramsgate Kent CT12 6FA Date .' 23 August 2023

RSPCA KENT ISLE OF THANET BRANCH Page 10 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Notes Unrestrl¢ted Re$trl¢ted funds funds Total funds 2022 Total fund$ 2021 INCOME Income from ¢harltable a¢tlvltle$ 21al 18,663 18,663 11,100 Donatlons, grant$ and lega¢le$ 21bl 49,948 10,454 60,402 114,785 In¢ome from other tradlng a¢tlvltle$ 21cl 265,948 265,948 187,644 Inve$tment In¢ome 21dl 68 2,218 2,286 1,661 TOTAL INCOME 334,627 12,672 347,299 315,190 EXPENDITURE Costs of raising funds 31al 153,979 153,979 164,572 Expenditure on charitable activities 31bl 215,451 26,119 241,570 197,423 TOTAL EXPENDITURE 369,430 26,119 395,549 361,995 NET INCOMEI(EXPENDITUREI 134,8031 113,4471 148,2501 146,8051 OTHER RECOGNISED GAINSILOSSES: Gainslllossesl on revaluation ol investments 13,6071 13,6071 6,449 134,8031 117,0541 151,8571 140,3561 Transfers between funds 3,343 13,3431 NET MOVEMENT IN FUNDS 131,4601 120,3971 151,8571 140,3561 Balance as at 1 January 2022 BALANCE AT 31 DECEMBER 2022 221,187 667,745 888,932 929,288 189,727 647,348 837,075 888,932

RSPCA KENT ISLE OF THANET BRANCH Page11 BALANCE SHEET AS AT 31 DECEMBER 2022 Notes 2022 2021 FIXED ASSETS Tangible assets Investments 628,016 45,559 656,628 49,166 673,575 705,794 CURRENT ASSETS Debtors Cash at bank and in hand 9,313 183,104 5,788 192,068 197,856 192,417 CURRENT LIABILITIES Creditors= amounts falling due within one year 28,917 14,718 163,500 183,138 NET ASSETS 10 837,075 888,932 Represented by.. FUNDS OF THE CHARITY Re$trl¢ted funds 647,348 667,745 Unrestricted funds Designated funds General funds 189,727 221,187 TOTAL CHARITY FUNDS 837,075 888,932 These awounls were approved and signed lor issue by the trustees on 24 June 2023. Brenda Rogers - Chair Tony Matthews - Treasurer

RSPCA KENT ISLE OF THANET BRANCH Page 12 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 1 ACCOUNTING POLICIES The financial statements have been prepared in awordance with the requirements ol 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 awordan¢e with the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021 lellective 1 January 20191- Icharities SORP IFRS 10211. RSPCA Kent Isle ol Thanel Branch meets the definition ol a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or Iransartion value unless othenNise staled in the relevant accounting policy note. The principal accounting policies adopted are as follows.. al Preparatlon of the a¢eount$ on a golng eon¢ern ba$ls The accounts have been prepared on a going concern basis as charity has sufficient liquid reserves to fund ils operational activities lor al least twelve months from the date these accounts are formally approved. bl Income All income is included in the statement of financial activities when the charity is entitled lo the income and the amount Can be quantified wth reasonable awuracy and ils 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 il is considered impractical lo measure the fair value ol 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. cl Expenditure All expenditure is a￿OUnted for on an accruals basis and excludes VAT where applicable. Where such costs relate lo more than one lun¢lional 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 ils activities and services for beneficiaries. 11 includes both those costs that can be allocated directly lo such activities and those costs ol an indirect nature necessary lo support them, including governance costs (costs associated with meeting the conslitulional and slatulory requirements of the charity and includes the Independent Examiners feel. Support costs are allocated individually based on their estimated relalThie benefit to charitable activities and raising funds. dl Tangible fixed assets Tangible fixed assets costing more than £250 are slated al cost less depreciation. Depreciation is provided al rates calculated to write oll the cost less estimated residual value ol each asset over ils expected useful life as follows Animal Centre building Fixtures, fittings & equipment Motor vehicles Leasehold improvements 20/tt slraighl line 20°/o Straight line 20°/o Straight line Slraighl line over the period to the first break clause

RSPCA KENT ISLE OF THANET BRANCH Page 13 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 1 ACCOUNTING POLICIES- Cont'd e) Investments Investments are initially recognised al cost. Subsequently investments whose value Can be measured reliably are measured at lair value. Gains and losses arising from changes in the fair value ol investments are included in the Statement of Financial Activities in the period in which they arise. fl Fund aeeounting Unrestricted funds are donations and other income receivable without further specified purpose and are available as general funds. Designated funds are unreslricled funds earmarked by the trustees for a particular purpose. Restricted funds are lo be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is Charged to the fund. gl Pension$ The charity operates a defined Contribution pension scheme. Contributions payable are charged as an expenses in the statement ol financial aclivilies. h) Operatlng leases Rentals payable under operating leases are Charged lo the statement ol financial activities on a straight line basis over the period ol the lease. il Slgnlfleant ludgement$ and e$tlmate$ No significant judgements have had lo be made by the Trustees in preparing these financial statements

RSPCA KENT ISLE OF THANET BRANCH Page 14 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 2 INCOME 2022 Total funds 2021 Total funds Unrestrl¢ted Re$trleted funds fund$ a) Income from charitable activities Pet insurance Services provided 45 18,618 45 18,618 40 11,060 18,663 18,663 11,100 bl Donation$, grants and legaele$ Legacies Donations Subscriptions Collection boxes Fundraising RSPCA- SERB Grants = Door lo Door Grants Local Authority Support Grants = Job Retention Support 5,850 16,609 329 25,531 76 25,531 76 1,070 1,070 10,454 23,271 5,467 10,454 23,271 24,024 35,437 27,069 49,948 10,454 60,402 114,785 ¢) Income from other tradlng a¢tlvltles Charity shop sales Sale ol goods at the animal centre Rental income 261,474 2,074 2,400 261,474 2,074 2,400 186,096 1,548 265,948 265,948 187,644 dl Investment In¢ome Bank interest Investment Income 68 68 2,218 2,218 1,652 68 2,218 2,286 1,661

RSPCA KENT ISLE OF THANET BRANCH Page 15 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 3 EXPENDITURE 2022 Total funds 2021 Total funds Unrestrl¢ted Re$trleted funds fund$ a) Co$t$ of ral$lng fund$ Shop operating costs Fundraising expenses Rental properly fees Support costs (see belowl 136,188 410 570 16,811 153,979 136,188 410 570 16,811 153,979 142,746 213 21,613 164,572 bl Expendlture on ¢harltable a¢tlvltles Animal centre costs Wages and salaries Staff expenses & training Rates and utilities Light and heal Telephone Veterinary costs Food, litter and bedding Cleaning and refuse Repairs and maintenance Other expenses Depreciation - Animal Centre Motor expenses Support costs (see belowl GovernanTr costs Wages and salaries Restructuring lees Independent Examiner's lee 100,883 1,691 3,135 13,221 2,661 28,832 24,578 6,881 4,738 95 100,883 1,691 3,135 13,221 2,661 28,832 24,578 6,881 15,625 95 15,232 2,338 16,811 93,903 801 2,120 11,769 1,663 26,578 11,705 3,821 5,369 66 15,232 1,739 21,407 10,887 15,232 2,338 16,811 8,112 1,475 215,451 8,112 1,475 241,570 1,250 197,423 26,119 369,430 26,119 395,549 361,995 Allo¢atlon of support ¢o$t$ 2022 Total funds 2021 Total funds Raising Charitable Funds A¢tlvltle$ Administration salaries Legal and professional lees Bank and credit card charges Insurance Weblinlernet Printing, postage and stationery Volunteer expenses Depreciation - Fixtures, fittings & Equip Depreciation - Motor vehicle Bad debts Irr￿0Verable VAT 2,289 4,761 778 874 50 224 2,288 4,761 778 873 50 224 4,577 9,522 1,556 1,747 100 448 11,116 10,984 652 2,201 257 15 14,068 1,420 363 1,944 7,067 710 7,068 710 14,135 1,420 58 59 117 16,811 16,811 33,622 43,020

RSPCA KENT ISLE OF THANET BRANCH Page 16 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 4 NET INCOME 2022 2021 This is staled aller charging= Operating lease rentals Depreciation Independent Examiner's remuneration Independent Examiners, lee 27,949 30,787 26,583 31,339 1,475 1,250 5 INFORMATION REGARDING EMPLOYEES 2022 2021 Wages and salaries Redundancy Social security costs Employer pension Contributions Employment Allowance 170,200 5,198 10,158 2,250 5,000 181,850 10,477 2,473 4,000 182,806 190,800 The average number ol employees based on full time equivalents analysed by function was.. 2022 Number 2021 Number Shops Animal Centre Management and administration 10 The average monthly head count was 13 slall12021- 13 staff l. No employee had emoluments in excess of £60,00012021 Nill. No Iruslees received remuneration or were reimbursed expenses from the Charity during the year12021 £Nill. The total employee benefits (including employers national insurancel ol the key management personnel of the charity were £28,46712021- £43,943).

RSPCA KENT ISLE OF THANET BRANCH Page 17 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 6 FIXED ASSETS Fixtures, Animal Leasehold Fittings & Motor Centre Improvements equlpment Vehl¢le$ Total Cost As at 1 January 2022 Additions Disposals As at 31 December 2022 841,597 9,293 93,052 2,175 7,100 951,042 2,175 841,597 9,293 95,227 7,100 953,217 Depreclatlon As at 1 January 2022 Disposals Charge lor the year As at 31 December 2022 228,657 9,293 53,624 2,840 294,414 15,232 243,889 14,135 30,787 325,201 9,293 67,759 4,260 Net book value As at 31 December 2022 597,708 27,468 2,840 628,016 As at 31 December 2021 612,940 39,428 4,260 656,628 7 INVESTMENTS UK Equity funds 2022 Total 2021 Totsl Cost or valuatlon Al 1 January 2022 Transfers Revaluation to fair value 49,166 49,166 42,717 3,607 3,607 6,449 Al 31 December 2022 45,559 45,559 49,166 All investments are held in the UK. 8 DEBTORS 2022 2021 VAT Other debtors Prepayments Accrued income 3,102 2,126 846 2,816 4,850 250 9,313 5,788

RSPCA KENT ISLE OF THANET BRANCH Page 18 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade creditors Taxation and social security Other creditors Accruals 15,503 1,072 295 12,047 9,426 2,986 37 2,269 28,917 14,718 10 ANALYSIS OF NET ASSETS BETWEEN FUND General De$lgnated Restrlcted funds funds funds Totsl Tangible fixed assets Investments Current assets Current liabilities 30,308 597,708 45,559 4,081 628,016 45,559 192,417 28,917 188,336 28,917 Net as$et$ a$ at 31 De¢ember 2022 189,727 647,348 837,075 ANALYSIS OF NET ASSETS BETWEEN FUND- PREVIOUS YEAR General De$lgnated Restricted funds fund$ funds Totsl Tangible fixed assets Investments Current assets Current liabilities 43,688 612,940 49,166 5,639 656,628 49,166 197,856 14,718 192,217 14,718 Net a$$et$ a$ at 31 De¢ember 2021 221,187 667,745 888,932 11 MOVEMENT IN FUNDS Asat 1 01 2022 In¢omlng Outgoing Transfers re$our¢e$ re$ouree$l Inv. galn Asat 31 122022 Restricted funds EKAC Rabbit Village Boilers Chicken pro1￿1 662,106 5,206 2,218 118,8391 12,2181 11,1251 643,267 4,081 10,454 110,4541 433 433 Total reslricled funds 667,745 12,672 129,7261 13,3431 647,348 Designated funds Total designated funds Unreslri¢led general funds Total funds 221,187 334,627 369,430 3,343 189,727 888,932 347,299 1399,1561 837,075

RSPCA KENT ISLE OF THANET BRANCH Page 19 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 11 MOVEMENT IN FUNDS- Cont'd RESTRICTED FUNDS East Kent Animal Centre IEKAC) This fund originally arose from an appeal to fund the building of the East Kent Animal Cenlre, but now it is complete unreslricled funds are transferred to cover the shortfall of restricted income. The fund is represented by the book value ol the Animal Centre and the carrwng value ol the investments. Rabbit Village Funding received from the Regional Board lin a previous yearl lo fund the conslru¢lion ol the Rabbit Village. During the year, CCTV has been installed to cover the Rabbit Village. The transfer represents the amount spent which has been included in Fixed Assets. The remaining unspent funds have been carried forward lo the following year. Boiler$ A grant from the South East Regional Board enabled the replacement ol the ageing and unreliable heating boilers in the Re￿ption block and accommodation. Chlcken prolect A grant received in a previous year from RSPCA Brighton to provide Chicken accommodation. The fund balance brought lonNard has been spent during the year. MOVEMENT IN FUNDS- PREVIOUS YEAR Asat 1 01 2021 Incomlng Outgolng Transfers resources resource$l Inv. lo$$ Asat 31 122021 Restricted funds EKAC Rabbit Village Chicken pro1￿1 670,889 12,307 1,652 18,7831 1691 72 11,6521 17,0321 4,495 662,106 5,206 433 Total reslricled funds 683,196 6,652 18,9241 113,1791 667,745 Designated funds Total designated funds Unreslricled general funds Total funds 246,092 308,538 346,622 13,179 221,187 929,288 315,190 1355,5461 888,932 RESTRICTED FUNDS- PREVIOUS YEAR East Kent Animal Centre IEKAC) This fund originally arose from an appeal to fund the building and running ol the East Kent Animal Centre, bul now it is complete unrestricted funds are transferred to Cover the shortfall ol reslricled income. The fund is represented by the book value of the Animal Centre and the carrwng value ol the investments. Rabbit Village Funding received from the Regional Board lin the previous yearl lo fund the construction of the Rabbit Village. The ¢onslru¢lion ol this started in 2019 and the Iransler represents the amount spent which has been included wthin fixed assets. The unspent funds have been carried forward lo the lollowng year.

RSPCA KENT ISLE OF THANET BRANCH Page 20 NOTES TO THE FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 11 RESTRICTED FUNDS- PREVIOUS YEAR- Cont'd Chicken project A grant re￿iVed from RSPCA Brighton lo provide Chicken accommodation. The transfer to unreslricled 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 lor remote monitoring in the current year. 12 FINANCIAL COMMITMENTS Al 31 December 2022 the charity had future minimum lease payments under non-cancellable operating leases as follows= 2022 2021 within one year within two to live years after live years 40,383 115,242 12,000 27,950 79,376 20,000 13 TAXATION The Branch is a registered charity and awordingly is exempt from laxalion 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 ol related financial transactions with ils umbrella body. Nicholas Robbins also served as a Iruslee for other RSPCA Branches during 2022. During the year the Charity received £23,27112021 £24,0241 in a share ol Door to Door fundraising income from the National Society. There were no other transactions with related parties during the year under review that need to be disclosed.