+ 


## **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** 

1 




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. 

2 



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: 

- Loss of income or reputation through error or fraud 


- Loss of income through external forces 

- Insufficient trustees to continue 

- Insufficient volunteers to rehabilitate animals and fundraise 

- Risk of claims against volunteers and staff 

- Risk of claims by volunteers, staff or the public 

- Adverse publicity 

- Risk of inadvertent non-compliance with complex legislation such as GDPR 

- Insufficient suitable homes for the animals rescued and rehabilitated, particularly the elderly and abused 

- Health and safety of staff and volunteers working with the most abused and neglected animals in the most difficult areas of animal welfare 

- Insufficient resources to help all the animals that need us. The reality of animal rescue is that all our resources and those of other charities are always overwhelmed with many more animals needing our help than can be accommodated 

- Health and safety of staff with regards to injury from animals, risk of zoonoses and COVID19. Risk assessments were produced following government and National Society guidelines as they were made available to ensure Animal Centre and Shops were COVID secure. These protocols allowed staff and volunteers to carry out their duties safely. 

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: 

   - 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. 

3 



   - 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. 

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

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


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

6. 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. 

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 

4 



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** 

- The Rabbit Village is now complete and we would like to welcome visitors to learn about caring for rabbits and small furries and consider providing a permanent home for those currently in our care. 

- We have restarted local fundraising events and are hoping to increase our visibility in local 

- community by attending many more in 2023 

- To strengthen relationships with local private veterinary surgeons in order to ensure that the Animal Centre has supportive and cost effective veterinary provision. 

- To collaborate with other charities to offer members of the public on low incomes a subsidised neutering scheme for cats, and other animals, to replace the service the mobile neutering 

5 




clinic used to offer. 

## **Medium term** 

   - To develop an education centre to expand our preventative and educational work, particularly 

- among young people, and to develop community partnerships around 

- animal welfare. 

   - To reduce our reliance on charity shop income by expanding the type and extent of fundraising 

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

- To maintain the Branch in local control, by continuing to recruit local trustees and to hold a successful AGM. This will ensure that the needs of the local community are prioritised. 

- To address the Branch’s deficit budget to ensure the Branch reserves remain in line with the Branch reserves policy. 

## **Long term** 

- To develop our engagement with the community to ensure adequate homes for our animals, volunteers for our shops, fundraising and animal centres and support for our events. 

- To consider further ways of utilising the land around the animal centre for animal welfare, both for domestic pets, rescued farm animals and wildlife. 

## **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)). 

6 



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 

7 



financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

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** 


8 



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.