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2020-12-31-accounts

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS BROMLEY AND DISTRICT BRANCH

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

Charity No. 210632 (England and Wales)

K K FARRINGTON FFA/FIPA, FFTA

25 Nuthatch

New Barn

Longfield

Kent, DA3 7NS

Page 1

RSPCA

BROMLEY AND DISTRICT BRANCH CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2020

Registered Charity Number
210632		 Registered Charity Number
210632
President Vacant
Chairman Vacant
Trustees Mrs J E Walker Honorary Secretary
Mrs G Goodger Honorary Treasurer
Mrs B Hobday
Mrs G Robson
Mrs J Batterbee
Miss R Jeffreys
Mrs P Ainsworth Ceased 20 January 2020
Mrs H Ryan Co-Opted 17 February 2020
Address PO Box 723
Bromley
BR2 9WR
Branch area BR1, BR2, BR3, BR4, BR5, BR6, BR7, TN16 (3)
Bankers Barclays Bank plc
167 High Street
Bromley
Kent
BR1 1NL
Independent Examiner
K K Farrington FFA/FIPA, FFTA

Page 2

RSPCA

BROMLEY AND DISTRICT BRANCH

TRUSTEES REPORT

The Trustees present their report and accounts for the year ended 31 December 2020, to be read in conjunction with the Branch 2020 Annual Report. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ’’Accounting and Reporting by Charities’’ (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to the charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK published on 16 July 2014.

Legal constitution

Founded in 1897, the RSPCA Bromley and District Branch is a registered charity (rcn 210632) with the Charity Commission and is governed by the rules of the RSPCA (rcn 219099) (“the Society”). It is recognised under the constitution of the Society, governed by the RSPCA Act 1932 and operates in accordance with the Branch rules approved by Council 18 February 2009 (as updated in 2012).

Objectives

Our objectives reflect the Society’s: “The RSPCA as a charity will, by all lawful means, prevent cruelty, promote kindness to and alleviate suffering of all animals”, and to place special importance within the Branch area.

The first priority of a Branch is to make an annual payment to the Society as invoiced (Branch Rule 10.2) and then to attend to animal welfare within its area in accordance with the Minimum Animal Welfare Standards last approved by Council in June 2000.

The Trustees believe education plays an important part in the pursuance of our objectives and by supporting the youth of today in their concern and respect for animals will ensure caring responsible adults of the future.

We meet all these aims through fundraising, donations, legacies and interest earned.

Organisation

The Trustees are elected at each Annual General Meeting by Branch Members. At any one time there must be at least seven and no more than fourteen Trustees. Up to three Trustees may be co-opted to the Committee during the year. The Committee may appoint a replacement Committee Member from eligible Branch Members to fill any casual vacancy. The Branch Officers are elected annually by the newly elected Trustees. The Trustees are all unpaid volunteers who willingly give up their free time working from home to manage the Branch. Support is received from adult members, adult non-members, junior members and junior supporters, who volunteer their time and services. Without their help the Branch would be unable to carry out its animal welfare work.

Review of the year and future developments

In early 2020 saw the coming of the Coronavirus (Covid-19) World pandemic. This did reflect on the Branch both administratively and physically.

The Society gave formal dispensation to postpone the requirement to hold the Branch AGM no later than 30 June 2020 to by 2020 year end, with remote or virtual attendance not an option as a quorum and voting needed to be ‘in person’ per Branch Rule 5.7. In the August the Society’s Legal Department updated Branches a physical meeting before 31 December 2020 would be permitted with the then current legislation on social gatherings with no legal limit on participants at a Charity General Meeting as it was work related. In good governance, the Trustees considered this not acceptable for the welfare of its members. A virtual was considered not to be democratic recognising not all Branch Members would have the accessibility. It therefore requested deferment until 2021, with 2019 Reports and Accounts to be tabled at its 2021 AGM along with 2020 Reports and Accounts. Formal notice was provided to Branch Members and the Charity Commission. With the Branch statutory Annual Return for 2019 was lodged with the Commission under notice the Reports and Accounts had not been adopted by Branch members. In the absence of an election meant Trustees continued in post. The Charity Commission’s bulletin updates and Government guidelines were regularly checked, in addition to those from the Society.

Page 3

RSPCA BROMLEY AND DISTRICT BRANCH

TRUSTEES REPORT continued

Review of the year and future developments (continued)

The Branch was unable to carry out any fundraising events, but was able meet all costs incurred for animals in its area being dealt with or signed over to the Society’s Inspectorate. It provided welfare advice and assistance to all those members of the public who contacted it; and provided financial assistance towards veterinary treatment to all animals. Due to the Coronavirus, this was extended to assist those who would usually go to The Blue Cross or PDSA but were restricted by lockdown travel and what the two Charities were in a position to offer. The Branch also participated in a local veterinary surgery’s initiative offering and delivering free pet food through the early months of the pandemic.

An annual free neutering and microchipping initiative for canines, felines, rabbits, ferrets and guinea pigs commenced just before going into lockdown and those neutering’s falling into “high risk” were carried out.

In early 2020 a sound system was procured for RSPCA South Godstone Animal Centre. It was a system used by other RSPCA animal centres and proven to have great benefit to the welfare of animals in their care.

Locally, it continued to work with the Inspectorate and an established wildlife facility for temporary boarding.

The all year round free neutering continued to be provided to all felines (as established in the 1970s) and bull terrier breed canines (as established in the 1980s), both on a means tested basis but also taking into consideration lockdown.

Every animal placed in or signed over to its care was rehomed from a private boarding establishment or transferred to a RSPCA Animal Centre ensuring necessary treatment; neutering and microchipping had been carried out.

Responsible pet ownership and raising the awareness of what the Branch can offer was carried out, in addition to working with the Metropolitan Police, council/community associations and the Bromley Voluntary Sector Trust.

Funding was available to assist the Inspectorate and their animals for additional requirements they had which the Society was unable to provide and for the continued work towards equine/exotic/canine/feline projects and emergency boarding to curtail the problems constantly highlighted by the Society and its establishments.

In July 2020 it was devastated to learn the Society was in consultation to cease the role of the frontline work of Animal Collection Officers and the closure of RSPCA South Godstone Animal Centre, RSPCA Putney Animal Hospital, RSPCA Southall Clinic & Cattery and RSPCA Lockwood Equine Centre. It was of grave concern the outcome would directly affect the welfare of animals and the Inspectorate in the London and South East area. The Branch worked with other Branches to endeavour to find a means of keeping these operating. Particular concern was RSPCA South Godstone Animal Centre, whom the Branch had always worked closely with since its building in the late 1960s; when local Branches had made monthly payments to the Society for its building, as it had been identified at that time the need geographically due to the increasing population in surrounding areas. The Branch attended meetings to endeavour to curtail these closures, but the Society later announced all four premises would close on 30 September 2020 and a new role of an Animal Rescue Officer would be established and ACOs could apply or take redundancy.

With the decisions taken by the Society, the Trustees immediately reviewed short term plans and had to cease any dealings with the need of a small animal ward at RSPCA Harmsworth Animal Centre and the boarding facility for Society felines at London Hospitals, and leave both in the hands of the Society. It was also requested the reimbursement from the Society of the £15,000 donation made for a feline cabin at RSPCA South Godstone Animal Centre which would no longer be realised, and this money was returned in November 2020.

Planning for 2021 onwards will be defined by constantly reviewing the Coronavirus pandemic and what additional onuses the Society plan to place on Branches, including the revision of Branch Rules (our Governing Document).

Page 4

RSPCA

BROMLEY AND DISTRICT BRANCH

TRUSTEES REPORT continued

Review of the year and future developments (continued)

However, the Branch will be able to continue to work ensuring ongoing funds are available to local animals in need and to its Inspectorate for any requirement they have which the Society will not provide and not statutory onus on Branches. Also work will continue to achieve a larger board of Trustees, re-establishment of its work with Junior Members and payment from the Society of 2020 monthly subscriptions & donations our Branch members have paid.

Being self-funding, the Branch raises money locally to support the animal welfare work it does. The Endowment, Restricted and Designated funds enable this to be done and plan for future developments during 2021 and subsequent years beyond. These developments will be carried out to a time scale that is as far as feasibly possible with the Branch being solely run by volunteers and the time they can personally commit.

The Branch is forever grateful to its adult and junior members, volunteers and supporters without whom it would not be able to carry out its work.

Public Benefit Statement

The Trustees have referred to the Charity Commission’s general guidance on Public Benefit when reviewing the Charity’s aims and objectives and in planning future activities. Under the Charities Act 2006, the advancement of animal welfare is recognised as a statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. The Branch’s work, although local in nature, benefits society at large and also aims to help people in need with the care of their animals.

Financial Review

Income for the year amounts to £30,932 (2019: £50,807), a decrease of £19,875 on the previous year. The main source of income remains from donations of £29,385 (2019: £28,378). Legacies this year totalled £531 (2019: £19,845 a decrease of £19,314 from 2019.

Expenditure for the year amounted to £23,705 (2019:£36,444), a decrease of £12,739 on the previous year. This is mainly a result of a donation reimbursement of £15,000.

This resulted in a surplus for the year of £7,227 (2019: £14,363).

Reserves policy and financial position

The Trustees have a policy to continuously review the Branch’s financial status. This determines ways of utilising to maximum effect its reserves to embrace its charitable objectives. Provisions are in place to secure the future of the Branch and its work with its Endowment, Restricted and Designated funds, which are placed to earn maximum interest attainable at each review.

Under the Society’s Branch rule 10.2, the first priority of a Branch is to make an annual payment to the Society as invoiced over all other payments out of Branch funds. The amount invoiced is subject to what the Society decide should be the formula to be utilised against the previous year end accounts. This had not been notified nor invoiced to the Branch by year end 2020 and it therefore has no clear method of how to budget for this unknown. It is hoped by working on the Society’s previous formula and allowing for an inflationary increase it will be in a position to settle the amount eventually invoiced.

Page 5

RSPCA

BROMLEY AND DISTRICT BRANCH TRUSTEES REPORT continued

As an independent registered charity, it regularly checks that it does conform to the Charity Act and also the Charity Commissions advice and definitions, including that respective funds are retained for use as specified at the discretion of the Trustees in furtherance of the objectives of the charity and administrative purposes and does not legally restrict the Trustees discretion to apply. However, as the Branch is bound by the Society’s rules and “in case of any conflict between Branch and Society’s rules, the Society’s rules prevail”, the Trustees are not in a position to foresee or control any future changes the Society may make to the statutory annual payment or any other additional expenditure it may deem necessary Branches become responsible for.

The Trustees would ideally like to maintain between 6 and 9 months average general expenditure equivalent to between £22,000 and £35,000, (2019 £22,000 and £35,000) as free reserves. The free reserves of the charity at 31 December 2020 amounted to £141,138 (2019: £133,911) and as such exceed the Trustee’s funding requirements that in the event of an unexpected change in social life style and donations drastically reduce the level of reserves and would allow sufficient time to wind up operations in a professional and reasonable manner, enabling it to meet its legal and moral obligations. The policy is reviewed and updated on an annual basis.

Designated funds at 31 December 2020 amounted to £100,000 (2019: £100,000) with the majority relating to the charity’s reserve deposits.

Restricted funds at 31 December 2020 amounts to £40,000 (2019: £40,000).

Reserves Statement of Trustees' responsibilities

Under The Charity Acts the Trustees are required to prepare financial statements for each financial year, which show a true and fair view of the state of affairs of the Charity and of the resources retained. In preparing those financial statements, the Trustees are required to:

Investment Policy

The investments are held in cash. These were inherited from previous Trustees and Committees. No change is foreseen by the current Board of Trustees.

Risk Policy

Key to the mitigation of risk is the stabilisation of the Charity’s funding streams. The charity is predominantly dependant on donations and as such needs to remain vigilant and monitor as closely as possible within the current financial climate.

Another key risk is the reputation of the RSPCA as a whole, adverse publicity can and does have an impact on all Branch activities.

Page 6

RSPCA

BROMLEY AND DISTRICT BRANCH

TRUSTEES REPORT continued

Data Protection

The Charity is registered with the Information Commissioner’s Office (“ICO”) and ensures it complies with the use of approved codes of conduct. It is aware and has commenced work based on the ICO’s guidelines in preparation for the General Data Protection Regulation.

Code of Fundraising Practice

In 2017 the Charity registered with the Fundraising Preference Service under the Fundraising Regulator which holds the Code of Fundraising Practice for the UK.

Signed for and on behalf of The Trustees RSPCA Bromley & District Branch

G Goodger J Walker Honorary Treasurer Honorary Secretary

Date:

Page 7

RSPCA

BROMLEY AND DISTRICT BRANCH INDEPENDENT EXAMINER’S REPORT

I report on the financial statements of the RSPCA Bromley and District Branch for the year ended 31 December 2020, which are set out on pages 8 to 13 that should be read in conjunction with the Branch’s 2020 Annual Report.

Respective Responsibilities of the Trustees and Examiner

As the Charity’s Trustees you are responsible for the preparation of the financial statements; you consider that the audit requirement of section 145(2) of the Charities Act 2011 (the 2011 Act) does not apply.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination has been carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the RSPCA Bromley and District Branch and comparison of the financial statements presented with the records. It also includes consideration of any unusual items of disclosure in the financial statements, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no audit opinion on the view given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements

  2. a) To keep accounting records in accordance with section 130 of the 2011 Act; and

  3. b) To prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.

Have not been met; or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the 31 December 2020 financial statements to be reached.

  2. In common with many similar sizes of organisations a proportion of the income derives from voluntary donations that cannot be fully controlled until they have been entered into the accounting records and are not therefore answerable to independent verification.

K K Farrington FFA/FIPA, FFTA

25 Nuthatch New Barn Longfield Kent DA3 7NS

Date:

Page8

RSPCA

BROMLEY AND DISTRICT BRANCH

BALANCE SHEET

AS AT 31 DECEMBER 2020

Notes
CURRENT ASSETS
SORP Debtors
Sundry Debtors
Short Term Deposits
2
Cash & Bank
3
CURRENT LIABILITIES
Sundry Creditors
Accrual
NET CURRENT ASSETS
TOTAL ASSETS
FINANCED BY:
FUNDS
Endowment
4
Restricted funds
5
Unrestricted funds:
Designated funds
6
Other charitable funds
6
Signed for and on behalf of
The Trustees
RSPCA Bromley & District Branch		 2020
£
£
-
2,035
-
415,780
417,815

-
36,677

36,677

381,138

£ 381,138

100,000
40,000

140,000
100,000
141,138

241,138

£ 381,138
 2019
£
£
1,695
851
393,539
4,134
400,219

-
26,308

26,308

373,911

£ 373,911

100,000
40,000

140,000
100,000
133,911

233,911

£ 373,911

G Goodger J Walker Honorary Treasurer Honorary Secretary Date:

Page 9

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 ACCOUNTING POLICIES Basis of Accounting

The Royal Society for the Prevention of Cruelty to Animals, Bromley and District Branch is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities "promote kindness and to prevent and suppress cruelty to animals, and do all such lawful acts as the branch may consider to be conducive or incidental to the attainment of these objects".

;

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) as amended by Bulletin 1, the Charities Act 2011, and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared under going concern basis under the historical cost convention, modified to include certain items at fair value.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated

Funds

Unrestricted general funds are funds that can be used in accordance with the charities objects at the discretion of the Trustees.

Restricted funds are funds that can only be used for particular purposes of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds represent funds invested in specific projects. The designated funds balance has been represented to ensure the fund balance stated accurately reflects the designated policy adopted by the Trustees.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Page 10

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

Resources Expended

Expenditure is recognised on an accrual basis when the liability is incurred. Expenditure is inclusive of any VAT which cannot be recovered

 Costs of generating funds are those costs incurred in attracting voluntary income.

 Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the examination fees and costs linked with the strategic management of the charity.

 Charitable expenditure comprises those costs incurred by the charity in delivery of its activities and services for its beneficiaries.

Fund Accounting

Unrestricted funds are incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds

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

2
SHORT TERM DEPOSITS

Endowments funds – short term deposits
Restricted funds – cash
Unrestricted funds

3
CASH & BANK

Other charitable funds		 2020

100,000
40,000
259,102

£ 399,102


2020

£ 16,678		 2019
100,000
40,000
253,539
£ 393,539
2019
£ 4,134

4 ENDOWMENTS

The endowment relates to a donation made to the Branch to be used in keeping with the wishes of late Mrs Grimshaw for the provision of a permanent Branch animal welfare centre.

5 RESTRICTED FUNDS

Restricted funds relate to the legacy donated by Mrs Woodward.

Page 11

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

6
UNRESTRICTED FUNDS
01.01.20
Income
Expenditure
Events
5,000
-
35
Initiatives
10,000
-
540
Shop
50,000
-
-
Donations
5,000
-
10,002
Inspectorate
15,000
-
334
Equines/ Exotics, Dogs & Cats
15,000
-
-
Designated Funds
100,000
-
10,911
General Funds
133,911
30,932
(23,705)
Transfer
-
-
10,911
£ 233,911
£ 30,932
£ (23,705)
7 INCOMING RESOURCES
Unrestricted
Funds
Restricted
Fund
Endowment
Fund
Incoming
resources
from
generated funds:
Voluntary income
Donations and Legacies
29,916
-
-
Subscriptions
403
-
-
Activities from generating
funds – Bank Interest
563
-
-
Incoming resources from
charitable activities
Special fund raising events
50
-
-
Miscellaneous
-
-
-
Collecting boxes
-
-
-
Total incoming resources
30,932
-
-

Page 12

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

8 RESOURCES EXPENDED
Direct
Expenses
Support
Cost
Activities
-
-
Charitable activities
17,156
5,749
Governance costs
800
-
17,956
5,749
9 ALLOCATION OF SUPPORT COSTS
Charitable
Activities
Garage Rent
2,535
Insurance
267
Annual Report Printing
-
Postage
690
Stationery
175
Advertising
-
Telephone
261
Web hosting
35
Equipment
40
Travel Expenses
-
Bank Charges
-
Headquarters
1,706
Miscellaneous
40
5,749		 Total
2020
-
22,905
800
23,705
Total
2020
2,535
267
-
690
175
-
261
35
40
-
-
1,706
40
5,749		 Total
2019
-
35,694
750
36,444
Total
2019
3,585
534
-
507
197
-
380
349
179
47
-
496
120
6,394

10 TRUSTEES AND STAFF

11 RELATED PARTY TRANSACTIONS

There were no related party transactions in the year (2019 £Nil).

Page 13

RSPCA

BROMLEY AND DISTRICT BRANCH

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

2020
£
INCOME
Subscriptions
Donations
Special Fund Raising Efforts
Collecting Boxes
Legacies
Miscellaneous
TOTAL INCOME
EXPENDITURE
Garage Rent
2,535
Vets Fees
9,848
Animal Homing
1,934
Insurance
267
Annual Report Printing
-
Postage
690
Stationery
175
Advertising
-
Telephone
261
Web Hosting
35
Equipment
40
Travel Expenses
-
Accountancy
800
Headquarters – Legacies Admin Charge
1,706
Bank Charges
-
Miscellaneous
40
Headquarters
- 2021
12,750
- 2020
-
- 2019
2,591
Special Fund Raising Efforts
35
Annual General Meeting Expenses
-
Donations
- South Godstone
(15,000)
- South Godstone
4,998
- Harmsworth
-
- Inspectorate
-

EXCESS OF INCOME OVER EXPENDITURE
Bank Deposit Interest Received
SURPLUS FOR THE YEAR
£
403
29,385
50
-
531
-

30,369
23,705

6,664
563

£ 7,227		 2019
£
3,585
5,078
3,241
534
-
507
197
-
380
349
179
47
750
496
-
120
-
22,050
-
55
45
2,282
-
(5,250)
1,799
 £
415
28,378
459
189
19,845
-

49,286
36,444

12,842
1,521

£ 14,363