**REGISTERED CHARITY NUMBER: 210635** REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 FOR RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|6| |Independent Examiner's Report||7|| |Statement of Financial Activities||8|| |Balance Sheet||9|| |Notes to the Financial Statements|10|to|15| |Detailed Statement of Financial Activities|16|to|17| RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objects, objectives and principal activities** The aim of the Branch is to promote the vision, mission and values of the National Society of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) by all lawful means and in accordance with the policies of the Society, with particular reference to the area covered by the Branch. The mission of the RSPCA is to ensure animals have a good life by rescuing and caring for those in need, by advocating on behalf of all animals and by inspiring everyone to treat them with compassion and respect. The trustees have reviewed the outcomes and achievements from our objectives and activities for the year to ensure they remain focused on our charitable aims and continue to deliver benefits to the public. Page 1 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ## **OBJECTIVES AND ACTIVITIES** ## **Public benefit** The trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission, which can be illustrated as follows: - Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 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 detriment. - The Branch supports local RSPCA Inspectors by taking in, free of charge, mistreated or abandoned animals. This includes pets whose owners suffer ill health, financial difficulties or pass away. The Branch also provides financing towards the veterinary costs of mistreated or abandoned animals. The Branch provides education, information and advice to members of the public, benefiting the public by promoting compassionate human sentiment towards animals. - The Branch re-homes animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to request a reasonable donation for the adoption of animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to re-home animals to those who could not afford them. - The Branch responds to local enquiries (both direct and via the RSPCA's national call centre) from the public about animals in the area covered by the Branch. The public benefits from knowing that we can intervene to assist animals in need. - The Branch provides subsidised veterinary treatment for animals which are sick or injured and belong to people on low incomes. Since the closure of the clinic, there has been an opportunity to work with the public from across the Branch area, using a network of private veterinary practices. The branch works on a case by case basis, offering financial support to pet owners who are unable to afford treatment for their pet, by contributing towards the cost of veterinary care. This is a beneficial frontline public service. It offers the opportunity for people to keep much loved pets when they fall into hardship. The link between pet ownership and positive mental health benefits is well documented. Many of the people we help fall into the vulnerable category, where often a pet is their only source of regular companionship. There is a balance to be struck between using the charitable funds wisely but being satisfied we are helping those that genuinely need our help. We offer this service to the local community, which is something we continually review. - The Branch provides subsidised neutering of animals belonging to people on low incomes. Aside from the animal welfare benefits, this benefits the public by helping control not only the population of a particular species, but the potential spread of disease that can come from overpopulation in a confined space (in the case of multiple animals in a home, for example). Animals in the care of the Branch receive veterinary treatment, vaccination, neutering and microchipping and are assessed for re-homing. - The Branch provides volunteering opportunities for those who wish to support our work, including trusteeship, fundraising and animal care at the cattery and staffing our charity shop. We fully embrace our equal opportunities policy, benefitting local people, schools and companies by providing the possibility of doing work which is compassionate and rewarding. Our volunteers are encouraged to feel part of the team and we are one of only a few charities whose charity shop is entirely managed and run by a team of volunteers, to a very high standard. Our main activity to achieve these aims remains the operation of an animal re-homing programme through the cattery. Page 2 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ## **ACHIEVEMENT AND PERFORMANCE** ## **Achievements and performance** We would like to thank all the staff and volunteers at Headcorn Cattery for their hard work and dedication throughout this year. Following a difficult period when we had to work under Government Covid restrictions, this year we have started to get back to normal. A long-term member of staff retired and although this did impact on our ability to take in more animals for a short period of time, we recruited a new member of staff and have been able to increase our intake of animals. This year we took in 86 cats and 12 kittens were born at the cattery. We rehomed a total of 72 cats. We are also fostering a number of guinea pigs until a suitable home can be found for them. Many of the animals we care for have been identified as the most at risk by the RSPCA Inspectorate and often come to us with complex medical and behavioural needs. This means those animals require longer periods of rehabilitation and may require additional funds spent on them for veterinary care and boarding. Some require several months of care before they are ready for rehoming. Our newsletter keeps our members and supporters up to date with some of these cases. We would also like to thank Mote Park Veterinary Surgery and other veterinary practices, which provides veterinary care for many of our animals.Through our welfare assistance scheme, the branch has helped 26 cats, 26 dogs and 2 rabbits to receive the veterinary treatment they needed so that they could stay with their owners. We have also neutered 26 cats, 16 dogs and 2 rabbits through our outreach programme. In addition, we were able to help several members of the public who contacted us for advice on animal welfare. The Branch has an ongoing relationship with The Folly Wildlife Rescue Trust, a charity dedicated to the rescue, care and rehabilitation of injured, orphaned, sick and distressed wildlife. The Branch makes a contribution to this charity of £2,400 per year, which goes towards supporting them in their work and enables them to treat and provide specialist care to wildlife brought to them by the RSPCA Inspectorate and members of the public. Within the terms of our governing document, the Branch supports regional schemes operating through our Regional Board. We also collaborate on animal welfare campaigns and have systems in place to enable the RSPCA Inspectorate to take sick or injured cats directly to our consulting vets for treatment. We then collect and bring them to the cattery for ongoing care until they are well enough for rehoming. The RSPCA shop in Maidstone has once again been a huge source of financial support to the Branch. The Committee would like to thank Tony and Sue and all the volunteers at the shop for their hard work and dedication. The shop made £64,228. Well done to all. We have been extremely lucky with financial donations throughout the year from our fantastic supporters. We have also received donations of food, toys and treats via social media and our Amazon Wishlist. These are all gratefully received by both the animals and staff who enjoy sharing out the treats! ## **FINANCIAL REVIEW** ## **Financial review** The total incoming resources for the year amounted to £153,155 (2021: £140,844) including legacies of £35,343 (2021: £26,500). Expenditure in the year amounted to £177,951 (2021: £123,754). In addition to this, the charity made a loss on investments of £24,282 (2021 Profit: £26,305). ## **Key expenditure** We completed the planned work to repair and upgrade the kitchen in the Headcorn cattery manager's property. We have also had a significant increase in fuel costs during this period due to our fixed contract with utility companies coming to an end and a national increase in fuel costs. Our electricity consumption is high as we have a 24-hour heating system in the cattery pens to keep the temperature constant and at a level which is conducive to the welfare of the cats, many of which are receiving medical treatment. Page 3 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ## **FINANCIAL REVIEW** ## **Investment policy** The investment policy remains unchanged, with a combination of at least 80% of our invested funds to be held in fixed interest securities and no more than 20% in selected equities. The charities investment fund holding of 10,153.60 fund units, these units were valued at 31 December 2022 for £184,541 (2021 £208,823). ## **Reserves policy** It is the policy of the Branch to maintain the free reserves of the branch, at a level equal to one year's unrestricted expenditure. The charity relies heavily on donations and legacies to fund its animal welfare work in the area, including the running of the cattery. As both of these can fluctuate enormously from year to year, it is felt prudent to maintain reserves at this level. Free reserves at the year-end were £957,789, including the charity's tangible assets of £619,589. Trustees are of the opinion that the existing level of reserves is sufficient to meet any reduction in incoming resources in the next twelve months. ## **FUTURE PLANS** In recent years, we have had difficulty in finding new trustees but we are hoping to see changes this year with new Committee members joining us. This will enable us to increase our presence in the area covered by our Branch. This would include looking into further fundraising opportunities and also expanding on our work to increase education around animal welfare. Our major work in repairing our premises has been completed but we will of course continue to maintain them and conduct any further work as necessary. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Structure, governance and management** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The RSPCA Tunbridge Wells & Maidstone Branch is constituted as an unincorporated charitable association. The branch operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2012) and carries out its direct animal welfare work within the branch area. Committee members (Trustees) are elected at the Annual General Meeting, from and by the members of the branch, to carry out the work for the ensuing year. Candidates must receive no less than 51% of the votes of the members present and voting. A trustee can also be co-opted during the year by the trustees, in accordance with branch rules. A minimum of seven trustees and no more than fourteen can be nominated to stand for election at the Annual General Meeting. In addition, a further three trustees can be co-opted throughout that year. When joining the committee, new trustees are able to access the RSPCA internet "The Link" which holds information outlining the role of the trustee with the branch as well as the responsibilities and obligations that the role of trustee entails. In addition, new trustees will receive an introduction to the branch, its history, and the current and planned activities for the future. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role and signed the Trustee Code of Conduct, Trustees Declaration of Willingness to Act and, where appropriate, Fit and Proper Persons. The trustees hold meetings in accordance with the Branch Rules at which decisions are made. Day to day running of the cattery is delegated to the cattery manager and day to day running of the shop to the nominated volunteer. The Branch operates within a national network of autonomous RSPCA Branches under the umbrella of the National RSPCA that all pursue the same objectives and which are known collectively as the Royal Society for the Prevention of Cruelty to Animals. The network comprises independent branches operating within a defined geographical area for the purpose of fundraising and the provision of animal care facilities and treatments. A regional structure also exists that is overseen on a national basis. This structure provides a team of specialist inspectors and coordinates the policies and objectives of the branches. Representatives of the branches, regional and national organisations meet on a bi-annual basis as a forum to consider all issues affecting animal welfare; and to develop policies for the future pursuit of their common aims. The Branch also has links with other organisations committed to the same objectives. Page 4 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Risk management** The trustees actively review the risks, which the Branch faces on a regular basis through regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch faces and confirm that they have established systems to mitigate the significant risks, which have been identified as: - Inability to operate the cattery because of fire or other destruction - Loss of reputation through error or fraud - Loss of income through error or fraud - Insufficient funds to cover the costs of animal welfare activities - Loss of income through poor investment management - Insufficient trustees for the branch to continue - Insufficient volunteers for fundraising activities It is the opinion of the trustees that the Branch's policies, procedures and controls are adequate to mitigate financial loss through error or fraud and to maintain the future financial viability of the Branch. Continued steps are being taken to address the issue of trustee and volunteer recruitment. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 210635 ## **Principal address** RSPCA Tunbridge Wells & Maidstone Headcorn Cattery, Stones Green Maidstone Road Headcorn Kent TN27 9RS Page 5 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 ## **Trustees** Mrs D B Harris Chairman Mrs C Jacques Secretary Mrs P M Slinn Mr R Slinn Mrs J K Clifton (resigned 31.12.22) Mrs L Chubb (resigned 31.12.22) Ms R Ingram Treasurer ## **Functional Responsibilities** |Homing co-ordinator|Mrs D Harris| |---|---| |Fundraising co-ordinator|Mrs C Jacques| |Box secretaries|Mrs P M Slinn| |Voucher secretaries|
Vacant| |Facilities manager|Mr R Slinn| |Managing Trustee - shop|Mr R Slinn| |Managing Trustee - cattery|Miss R Ingram| ## **Independent Examiner** Stephen Hill Partnership Limited Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY ## **Bankers** HSBC Bank PLC High Street Maidstone Kent Approved by order of the board of trustees on 14 June 2023 and signed on its behalf by: Mrs D B Harris - Trustee Page 6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## **Independent examiner's report to the trustees of RSPCA Tunbridge Wells & Maidstone Branch** I report to the charity trustees on my examination of the accounts of RSPCA Tunbridge Wells & Maidstone Branch (the Trust) for the year ended 31 December 2022. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of 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 to enable a proper understanding of the accounts to be reached. Stephen Hill Partnership Limited Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY 14 June 2023 Page 7 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Prevention of cruelty to animals
**Total**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2022
Unrestricted
funds
£
73,614
64,801
14,740
153,155
415
182,071
182,486
(24,282)
(53,613)
1,011,402
957,789|2021
Total
funds
£
68,477
60,088
12,279
140,844
119
123,635
123,754
26,305
43,395
968,007
1,011,402| |---|---|---| The notes form part of these financial statements Page 8 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## BALANCE SHEET ## 31 DECEMBER 2022 |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Investments
9
Prepayments and accrued income
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|2022
Unrestricted
funds
£
619,589
3,483
184,541
650
153,051
341,725
(3,525)
338,200
957,789
957,789
957,789
957,789|2021
Total
funds
£
636,400
3,277
208,823
-
164,847
376,947
(1,945)
375,002
1,011,402
1,011,402
1,011,402
1,011,402| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2023 and were signed on its behalf by: Ms R Ingram - Trustee The notes form part of these financial statements Page 9 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2.5% on cost Computer equipment - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Cattery - Straight line over 50 years Motor van - 20% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Government grants** Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received. The grant is recognized as income over the period necessary to match them with the related costs, for which they are intended to compensate. continued... Page 10 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Shop income
**INVESTMENT INCOME**
Rents received
Dividends received
Deposit account interest|2022
£
573
64,228
64,801
2022
£
8,400
6,312
28
14,740|2021
£
84
60,004
60,088
2021
£
6,882
5,387
10
12,279| |---|---|---| ## **3. INVESTMENT INCOME** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |Cattery and admin staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Prevention of cruelty to animals
**Total**|2022
2021
5
6
Unrestricted
funds
£
68,477
60,088
12,279
140,844
119
123,635
123,754| |---|---| ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** continued... Page 11 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |Net gains on investments
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2022
Additions
At 31 December 2022
**DEPRECIATION**
At 1 January 2022
Charge for year
At 31 December 2022
**NET BOOK VALUE**
At 31 December 2022
At 31 December 2021|Freehold
property
£
141,947
-
141,947
55,163
3,549
58,712
83,235
86,784|Unrestricted
funds
£
26,305
43,395
968,007
1,011,402
Fixtures
Computer
and
equipment
fittings
£
£
-
9,554
524
142
524
9,696
-
9,393
105
60
105
9,453
419
243
-
161| |---|---|---| ## **7. TANGIBLE FIXED ASSETS** continued... Page 12 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 |**7.**
**TANGIBLE FIXED ASSETS - continued**
Cattery
£
**COST**
At 1 January 2022
741,530
Additions
-
At 31 December 2022
741,530
**DEPRECIATION**
At 1 January 2022
192,075
Charge for year
13,763
At 31 December 2022
205,838
**NET BOOK VALUE**
At 31 December 2022
535,692
At 31 December 2021
549,455
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9.**
**CURRENT ASSET INVESTMENTS**
Charities investment fund
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**11.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.1.22
in funds
£
£
**Unrestricted funds**
General fund
987,237
(53,613)
Designated fund
24,165
-
1,011,402
(53,613)
**TOTAL FUNDS**
1,011,402
(53,613)|||Motor van
£
6,610
-
6,610
6,610
-
6,610
-
-
2022
£
3,483
2022
£
184,541
2022
£
1,578
1,947
3,525
Transfers
between
funds
£
(6,647)
6,647
-
-|||Totals
£
899,641
666
900,307
263,241
17,477
280,718
619,589
636,400
2021
£
3,277
2021
£
208,823
2021
£
-
1,945
1,945
At
31.12.22
£
926,977
30,812
957,789
957,789| |---|---|---|---|---|---|---| continued... Page 13 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 ## **11. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
153,155
153,155|Resources
expended
£
(182,486)
(182,486)|Gains and
Movemen
losses
in funds
£
£
(24,282)
(53,613)
(24,282)
(53,613)| |---|---|---|---| ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Designated fund
**TOTAL FUNDS**|At 1.1.21
£
943,842
24,165
968,007
968,007|Net
movement
At
in funds
31.12.21
£
£
43,395
987,237
-
24,165
43,395
1,011,402
43,395
1,011,402| |---|---|---| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
140,844
140,844|Resources
expended
£
(123,754)
(123,754)|Gains and
Movemen
losses
in funds
£
£
26,305
43,395
26,305
43,395| |---|---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Designated fund
**TOTAL FUNDS**|At 1.1.21
£
943,842
24,165
968,007
968,007|Net
movement
in funds
£
(10,218)
-
(10,218)
(10,218)|Transfers
between
funds
£
(6,647)
6,647
-
-|At
31.12.22
£
926,977
30,812
957,789
957,789| |---|---|---|---|---| continued... Page 14 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 ## **11. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
293,999
293,999|Resources
expended
£
(306,240)
(306,240)|Gains and
Movement
losses
in funds
£
£
2,023
(10,218)
2,023
(10,218)| |---|---|---|---| ## **12. RELATED PARTY DISCLOSURES** Transactions may take place with persons/organisations with which the charity's trustees or senior managers have a connection. All transactions involving such persons/organisations are conducted at arm's length and conflicts of interest managed as per the branch's policy. The charity paid K Harris; daughter of Trustee D Harris, £22,969. This was her annual salary for her position of Cattery Manager, a position she secured in an external recruitment in 2011. As part of her duties, and in line with other RSPCA establishments and licensing conditions, she is contractually obliged to live on site to provide 24hr emergency cover in the residence attached to the cattery, which is also used as an office space for the branch. The open market rental value is believed to be £15,000 pa. The charity paid J Crisford, daughter of Trustee D Harris, £2,900 for accounting services. Charity Commission authority was granted for this in 2005 in accordance with the branch constitution. The charity paid I Harris, niece of D Harris, £9,236.11. This was her salary for working in the cattery. The charity receives an annual grant from the national RSPCA, which in 2021 amounted to £22,420. Page 15 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH |DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Legacies
Subscriptions
**Other trading activities**
Fundraising events
Shop income
**Investment income**
Rents received
Dividends received
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising and publicity
**Charitable activities**
Cat shelter - cat food, staff and general
Veterinary fees
Wildlife rehabilitation
Waste disposal and cleaning
Rates and water
Insurance
Light and heat
Shop& manager house repairs
Motor expenses
Cattery repairs
Freehold property
Fixtures and fittings
Cattery
Computer equipment|2022
£
38,270
1
35,343
-
73,614
573
64,228
64,801
8,400
6,312
28
14,740
153,155
415
65,230
14,549
2,400
5,618
589
1,880
22,574
43,227
1,315
-
3,549
61
13,763
105
174,860|2021
£
37,806
3,393
26,500
778
68,477
84
60,004
60,088
6,882
5,387
10
12,279
140,844
119
52,211
13,980
2,400
3,548
616
298
2,033
10,799
604
12,369
3,549
40
13,763
-
116,210| |---|---|---| ## **Support costs** This page does not form part of the statutory financial statements Page 16 RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH |DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
**Support costs**
**Finance**
General expenses
Bank charges
**Governance costs**
Independent examiner's fee
Total resources expended
**Net (expenditure)/income before gains and**
**losses**
**Other recognised losses and gains**
Unrecognised investment gains/ losses
**Net (expenditure)/income**|2022
£
5,454
100
5,554
1,657
182,486
(29,331)
(24,282)
(53,613)|2021
£
5,786
169
5,955
1,470
123,754
17,090
26,305
43,395| |---|---|---| This page does not form part of the statutory financial statements Page 17