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2023-12-31-accounts

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

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

Registered Charity Number 210632

President Vacant Chairman Vacant Trustees Mrs J Batterbee Honorary Secretary Mrs G Goodger Honorary Treasurer Mrs G Robson Mrs R Andrew Mrs H Ryan Mrs P Ainsworth Address PO Box 723 Bromley BR2 9WR Branch area BR1, BR2, BR3, BR4, BR5, BR6, BR7, TN16 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 2023, to be read in conjunction with the Branch 2023 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 and amended January 2022).

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. In November 2021, the Society made a change to Rule 7.1(1) that reduced the minimum number of Trustees from seven to five at any one time. The maximum number remains at 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

Although 2023 was mostly back to normal after restrictions due to Covid 19, the Branch continued to meet virtually on a regular basis with nine meetings during the year.

The Trustees agreed to hold a virtual AGM for 2023 and all Branch members were sent an invitation to attend. The AGM therefore took place on 14[th] June 2023 by Google Meet. At this meeting, The Trustees Report and Accounts for 2022 were presented and approved. All of the current Trustees were re-elected for the next year. Subsequently, the Branch Statutory Return for the year 2022 was made to the Charities Commission.

The Branch has been actively seeking new Trustees for some time to expand the breadth of knowledge and expertise, and this is ongoing.

Page 3

RSPCA BROMLEY AND DISTRICT BRANCH TRUSTEES REPORT continued

Review of the year and future developments (continued)

The Branch continued to 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.

With the assistance of some Trustees and volunteers, the Branch had a presence at three events during 2023. These were at Beckenham Place Park, Perry Hall Junior School, and lastly Chelsfield Summer Fair in July which was not quite as well attended as in previous years owing to some inclement weather. An RSPCA Animal Rescue Officer was able to be present at a couple of these events, which enhanced the overall effect. The Branch stand promoted the work of the main RSPCA, the Branch and especially animal welfare. Some goods were also sold, raising a small amount of funds for the Branch and we hope to do a similar number of events in 2024.

Locally, it continued to work with the Inspectorate. 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. During 2023, the branch made a donation of £500 towards the cost of new flooring for a repurposed room at Leybourne Animal Centre.

The 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. In addition, free neutering was provided to a number of XL Bullies, prior to their being designated a ‘banned breed’ by the government. During 2024, a lot of people were struggling with the increased cost of living, and we helped more people with the cost of veterinary treatment for their pets. In addition, veterinary fees have risen by quite a lot.

Planning for 2024 onwards will be constantly reviewed, especially in relation to the after-effects of the coronavirus pandemic with pets homed at this time and some now being left alone. Their owners are struggling to meet all their welfare needs, often looking to rehome them.

During 2023, the main RSPCA has progressed the proposal for branches to convert to CIOs (Charitable Incorporated Organisation), together with a Partnership Agreement between each Branch and the Society. A few branches are presently going through the process

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 a statutory onus on Branches. Also work will continue to achieve a larger board of Trustees, and payment from the Society of 2024 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 2024 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.

Page 4

RSPCA

BROMLEY AND DISTRICT BRANCH TRUSTEES REPORT continued

Financial Review

Income for the year amounts to £86,348 (2022 £45,338) an increase of £40,010 of which £20,000 is a provision this year paid to Head Office but as yet not advised and paid. As such and without this the increase would be £21,010 on the previous year. The main source of income remains from donations of £62,686 plus £20,000 provision yet to be confirmed by Head Office (2022: £27,954 plus £17,000 estimated from Head Office). Legacies this year totalled £55,224 (2022: £200) an increase of £55,024 on 2022.

Expenditure for the year amounted to £67,854 (2022: £39,841), an increase of £28,013 on the previous year, mainly due to over provisions in previous year.

This resulted in a Surplus for the year of £18,494 (2022: Surplus £5,497).

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 2023 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.

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, (2022 £22,000 and £35,000) as free reserves. The free reserves of the charity at 31 December 2023 amounted to £185,194 plus £100,000 reserved Designated Funds (2022: £166,700 plus £100,000 reserved Designated Funds) 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 2023 amounted to £100,000 (2022: £100,000) with the majority relating to the charity’s reserve deposits.,

Restricted funds at 31 December 2023 amounts to £40,000 (2022: £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:

Page 5

RSPCA BROMLEY AND DISTRICT BRANCH TRUSTEES REPORT continued

Reserves Statement of Trustees' responsibilities (continued)

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.

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 Honorary Treasurer

J Batterbee Honorary Secretary

Date:

Page 6

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 2023, which are set out on pages 8 to 13 that should be read in conjunction with the Branch’s 2022 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 2023 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:

Page7

RSPCA

BROMLEY AND DISTRICT BRANCH BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
CURRENT ASSETS
SORP Debtors
Sundry Debtors
Cash & Bank - Deposits
2
Cash & Bank - Current
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		 2023
£
£
-
20,134
423,184
5,740
449,058

-
23,864

23,864

425,194

£ 425,194

100,000
40,000

140,000
100,000
185,194

285,194

£ 425,194
 2022
£
£
-
18,699
394,521
1,920

415,140

-
8,440

8,440

406,700

£ 406,700

100,000
40,000

140,000
100,000
166,700

266,700

£ 406,700

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

G Goodger J Batterbee Honorary Treasurer Honorary Secretary Date:

Page 8

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 charity’s 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 9

RSPCA

BROMLEY AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Resources Expended

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

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		 2023

100,000
40,000
283,184

£ 423,184


2023

£ 5,740
 2022
100,000
40,000
254,521
 2022
100,000
40,000
254,521
£ 394,521
2022
£ 1,920

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 10

RSPCA

BROMLEY AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

6
UNRESTRICTED FUNDS
01.01.23
Income
Expenditure
Events
5,000
-
-
Initiatives
10,000
-
-
Shop
50,000
-
-
Donations
5,000
-
-
Inspectorate
15,000
-
-
Equines/ Exotics, Dogs & Cats
15,000
-
-

Designated Funds
100,000
-
General Funds
166,700
86,348
(67,854)
Transfer
-
-
-

£ 266,700
£ 86,348
£ (67,854)

7 INCOMING RESOURCES
Unrestricted
Funds
Restricted
Fund
Endowment
Fund

Incoming
resources
from
generated funds:
Voluntary income
Donations and Legacies
82,137
-
-
Subscriptions
306
-
-
Activities from generating
funds – Bank Interest
3,662
-
-
Incoming resources from
charitable activities
Special fund-raising events
243
-
-
Miscellaneous
-
-
-


Total incoming resources
86,348
-
-

Page 11

RSPCA

BROMLEY AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

8 RESOURCES EXPENDED
Direct
Expenses
Support
Cost
Activities
-
-
Charitable activities
61,413
5,336
Governance costs
1,105
-

62,518
5,336

9 ALLOCATION OF SUPPORT COSTS
Charitable
Activities
Garage Rent
2,431
Insurance
733
Postage
606
Stationery
79
Advertising
-
Telephone
273
Web hosting
650
Equipment
230
Travel Expenses
-
Bank Charges and Interest
3
Miscellaneous
331

5,336
 Total
2023
-
66,749
1,105
67,854
Total
2023
2,431
733
606
79
-
273
650
230
-
3
331
5,336		 Total
2022
-
38,295
1,546
39,841
Total
2022
3,056
586
513
90
-
233
593
360
14
2
65
5,512

10 TRUSTEES AND STAFF

All of the Trustees and staff are volunteers. No trustees or member of staff received any remuneration in the year (2022 £Nil).

11 RELATED PARTY TRANSACTIONS

There were no related party transactions in the year (2022 £Nil).

Page 12

RSPCA

BROMLEY AND DISTRICT BRANCH

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

2023
£
INCOME
Subscriptions
Donations
D2D Via Head Office – Prior Year
D2D Via Head Office 2023 Provision
Special Fund-Raising Efforts
Legacies
Miscellaneous
TOTAL INCOME
EXPENDITURE
Garage / Storage Rent
2,431
Vets Fees
20,373
Animal Homing
3,367
Insurance
733
Annual Report Printing
-
Postage
606
Stationery
79
Advertising
-
Telephone
273
Web Hosting
650
Equipment
230
Travel Expenses
Accountancy
1,105
Legal Fees
-
Headquarters – Legacies Admin Charge
-
Bank Charges and Interest
3
Miscellaneous
331
Head Office
- 2024 – Provision
- 2023 – Under Provision
- 2022 – Under Provision
22,050
15,050
-
Special Fund-Raising Efforts
30
Annual General Meeting Expenses
43
Donations
- Leybourne Flooring
500
- Canterbury Cattery Block
-
- Dog Food
-

EXCESS OF INCOME OVER EXPENDITURE
Bank Deposit Interest Received
SURPLUS FOR THE YEAR
£
306
562
6,351
20,000
243
55,224
-

82,686
67,854

14,832
3,662

£ 18,494
 2022
£
3,056
9,478
1,171
586
-
513
90
-
233
593
360
14
1,095
451
-
2
65
-
7,000
10,050
53
-
-
5,000
31
 £
120
3,774
23,218
17,000
642
200
-

44,954
39,841

5,113
384

£ 5,497