**REGISTERED CHARITY NUMBER: 210743** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **FOR** ## **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** Spain Brothers & Co Chartered Accountants Westgate House 87 St Dunstans Street Canterbury Kent CT2 8AE **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|8| |**Independent Examiner's Report**||9|| |**Statement of Financial Activities**||10|| |**Balance Sheet**||11|| |**Cash Flow Statement**||12|| |**Notes to the Cash Flow Statement**||13|| |**Notes to the Financial Statements**|14|to|24| |**Detailed Statement of Financial Activities**|25|to|26| **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The Trustees of the Royal Society for the Protection of Animals (RSPCA) Canterbury & District Branch (the Branch) present their Annual Report and the financial statements of the charity for the year ending 31st December 2022. The financial statements have been prepared in accordance with accounting policies set out in notes to the financial statements and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) FRS 102 as the Financial Reporting Standard applicable to the UK and Republic of Ireland (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** The overall mission of the Branch is to promote the work and objectives of the National Society of the RSPCA - by lawful means to seek to prevent cruelty, promote kindness and alleviate suffering of animals - in accordance with the policies of the Society. The Branch aims to fulfil this mission within its District through education, encouragement, communication and other activities. The Branch’s key aims are to provide suitable homes for as many animals as it receives, from all sources, to provide proper care and rehabilitation for abandoned or mistreated animals and to promote animal welfare across its District. Animals in the care of the Branch receive veterinary health checks, treatment, vaccination, neutering and microchipping and are assessed for suitable homing. ## Public Benefit Statement The Trustees have reviewed the outcomes and achievements of the Branch in relation to their objectives and activities for the year to ensure they remain focused on the charitable aims of both the trust and the Society and to continue to deliver benefits to the public, as prescribed by the Charity Commission•'s general guidance on public benefit. This is illustrated by the following activities:- - - Support to local Inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners have suffered ill health, financial difficulties, or have passed away. - - Raising awareness of and providing free education, information and advice on animal care, benefiting the public by promoting compassionate human sentiments towards animals via social media, telephone, information leaflets and face-to-face at regular events and workshops both at CADAC branch and externally. - - Providing subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. Provision is met through an assessment procedure using a clearly defined policy for owners who are eligible. - - Offering subsidised neutering and microchipping services to animal carers. This helps to control pet populations and promotes responsible pet ownership. - - Inviting tenders for veterinary services every 2-3 years to seek the best value for money for the Branch and its users. The selected Veterinary Practice provides the main support for the Branch at the animal centre with weekly visits, while other veterinary practices are used in other areas, such as Dover and Sittingbourne, if more convenient. - - Offering volunteering opportunities and work experience through alliances with schools, colleges and employment organisations as part of a development programme and stepping stones towards employment and vocational development. Volunteering experiences have provided the background for several people who have gained employment elsewhere from this route. - - Supporting and encouraging ongoing training programmes for all staff, volunteers and Trustees to improve knowledge, experience and confidence in their work. -1- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** - - Fostering links with other local animal welfare organisations committed to the same objectives to share information and make the most efficient use of resources. The Branch generates revenue from its retail shops, from donations, fundraising projects and other activities. This revenue is used to support various activities to achieve its objectives, including the operation of its main animal welfare and operational centre, known as the Canterbury & District Animal Centre (CADAC) which also provides other welfare services to external bodies, including other branches of the RSPCA. ## Merger with RSPCA Kent Isle of Sheppey Branch In 2022, the Branch merged with RSPCA Kent Isle of Sheppey (charity number 241712) in order to be able to offer an enhanced animal welfare service across the combined branch areas. An Animal Welfare Officer (AWO) was employed from April 2022 to October 2022 to provide an increased frontline presence in the Sheppey area. This role has been re-recruited for and should be filled in 2023. The AWO role was a new service offered by the Branch after the merger and had a focus on delivering animal welfare support in the communities on the Isle of Sheppey, including: - Outreach events for education and engagement, for example attending an event held at the Sheerness Tesco store, where members of the public came to talk to the AWO about animal welfare - Wildlife rescue, for example freeing trapped birds from netting - Dealing with outdoor colonies of cats, humanely trapping before neutering and then returning or rehoming, according to the best option for each particular animal - Working with the local veterinary practices to set up and maintain subsidised neutering, microchipping and treatment schemes for people on low incomes - Being a visible presence in the communities, building relationships and trust with members of the public and local organisations Although there has been a small delay in recruiting a replacement following the departure of the AWO, we have continued to offer financial support to people on the Isle of Sheppey to ensure they can look after their animals. -2- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **ACHIEVEMENT AND PERFORMANCE** CADAC is licensed to care for up to 80 cats in specially designed units and it is estimated that around 300 cats will be cared for and successfully re-homed each year. During 2022, 266 cats were re-homed via the Centre (compared to 219 in 2021). The following statistics are taken from the annual return to RSPCA's Head Office in Horsham. SUMMARY OF ANIMAL WELFARE ACTIVITIES for RSPCA Canterbury & District Branch:- ## **IN Entry Route** |**Animals in need - Inspectorate**|**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |---|---|---|---|---|---| |Inspectorate case animals|0|4|0|0|**4**| |Inspectorate welfare concern|0|94|0|0|**94**| |Inspectorate - networked from PBE/society hospital|0|29|0|0|**29**| |Animals in need - Other Branch welfare concern|6|156|0|0|**162**| |Unowned sick & injured via NCC|0|1|0|0|**1**| |Pet Retreat, Home for Life & born on site|0|4|0|0|**4**| |Transfers from RSPCA centres|0|42|0|0|**42**| |Returns|0|6|0|0|**6**| |**Total in - Animals in need**|**6**|**336**|**0**|**0**|**342**| |**OUT**|||||| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Rehomed|6|266|0|0|**272**| |Died|0|6|0|0|**6**| |Transferred out - other RSPCA|0|0|0|0|**0**| |Transferred out - non RSPCA|0|3|0|0|**3**| |Other|0|11|0|0|**11**| |PTS|0|32|0|0|**32**| |**Total out**|**6**|**318**|**0**|**0**|**324**| |**Home visiting**|||||| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Pre-home visits|0|173|0|0|**173**| |Post-home visits|0|67|0|0|**67**| |**Micro-Chipping**|||||| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Branch animals|0|207|0|0|207| |Other RSPCA animals|0|0|0|0|0| |Public/other owned - clinic|0|0|0|0|0| |Public/other owned - other|0|0|3|0|3| |**Total**|**0**|**207**|**3**|**0**|**210**| |**Neutering**|||||| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Branch animals|0|190|0|0|**190**| |Other RSPCA animals|0|0|0|0|**0**| |Public/other owned - clinic|0|0|0|0|**0**| |Public/other owned - other|1|64|4|0|**69**| |**Total**|**1**|**254**|**4**|**0**|**259**| -3- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **Welfare Assistance (veterinary care)** |**Welfare Assistance (veterinary care)**|||||| |---|---|---|---|---|---| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Other RSPCA animals (non - Branch)|0|0|0|0|**0**| |Public/other owned - clinic|0|0|0|0|**0**| |Public/other owned - other|2|7|6|0|**15**| |**Sub-Total**|**2**|**7**|**6**|**0**|**15**| |PTS at owner's insistence|**0**|**0**|**0**|**0**|**0**| ## **Feral Cats** |Feral Cats Neutered and Released|||||**0**|| |---|---|---|---|---|---|---| |**Length of Stay in Care**||||||| |No. of non-Case animals|**Dog**|**Cat**|**Rabbit**|**Misc**||**Total**| |0-3 months|0|33|0|0||**33**| |4-6 months|0|8|0|0||**8**| |Over 6 months|0|5|0|0||**5**| |**Total**|**0**|**46**|**0**|**0**||**46**| ## **Fundraising initiatives** During 2022, fundraising events, especially in-person events, became more viable due to updated Covid-19 guidance and £1,586 was raised from a 'Kitten Yoga' event at the animal centre, plus a quiz night and Christmas raffle. It is expected that 2023 and 2024 will see increased fundraising events taking place as more confidence returns for people to gather in greater numbers. ## **FINANCIAL REVIEW** ## **Reserves policy** It is Branch policy to maintain free reserves (unrestricted funds not held as tangible assets) of the Branch at a level of between six to nine months' unrestricted expenditure. As the Branch relies heavily on donations and legacies, both of which can fluctuate enormously from year to year, it is felt prudent to maintain reserves at this level in order to fund the running of the animal centre and other animal welfare work across the District. Trustees are of the opinion that the existing level of reserves is sufficient to meet any reduction in incoming resources during the next six to nine months. ## **Restricted Funds** The Branch had restricted funds of £132,512 at the end of 2022, the bulk of which is the balance of the funds transferred from the Sheppey Branch at point of merger; plus a small balance still to be spent from the RSPCA South East Regional Board (SERB) grant and the remainder of the neutering grant from the RSPCA Sussex Brighton and East Grinstead Branch. ## **Investment Policy** Due to the low returns available in recent economic conditions, it was decided by the Trustees to focus on liquidity and the availability of operating cash; therefore no investments are currently held. Once opportunities become more attractive, the Trustees will review the cash position and may elect to deposit any surplus in a new investment. -4- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **FINANCIAL REVIEW** The Branch generated income of £489,190 in 2022 (£492,400 in 2021) and incurred expenses of £618,026 (£470,748 in 2021), giving a deficit before recognised gains and losses on investments of £128,837 (surplus of £21,652 in 2021). The income for the year included legacies of £1,000 (£21,698 in 2021). Expenditure in 2022 was higher than in 2021 due to significant works at the animal centre to repair a retaining wall on the site; to build an additional cattery destined for use as a private boarding establishment; and to install new gates at the entrance and on the premises necessary for enhanced security and safety. We were fortunate enough to receive several generous donations from other RSPCA branches and the RSPCA South East Regional Board towards these costs, and we would like to extend our thanks to our fellow RSPCA organisations. The Branch received a number of grants and donations during 2022 from several sources, totalling £88,540 (£202,255 in 2021) some of which is restricted: Local Authorities (Rates relief Covid) £963 Kickstart Apprentice Scheme £5,717 (restricted) RSPCA Purley Branch £10,000 RSPCA Guildford Branch £20,000 (restricted) RSPCA Bromley Branch £5,000 (restricted) RSPCA Chiltern Branch £5,000 (restricted) RSPCA Plymouth Branch £3,000 (restricted) RSPCA Sussex Brighton & East Grinstead Branch £16,500 (restricted) RSPCA South East Regional Board £22,360 (restricted) The RSPCA grants are recognised as Related Party Transactions. Overall shop income increased year on year due to the reduced Covid restrictions in place, and the addition of the Sheerness (Sheppey) shop into our portfolio, rising from £124,921 in 2021 to £232,398 in 2022. CADAC: overall operating costs of £283,665 (£174,919 in 2021), with wages costs for CADAC being £120,316 (£89,834 in 2020). Increased wages costs result from higher activity levels in intake and rehoming, plus the effect of wage inflation. Other increased costs include some of the maintenance work mentioned above. All Trustees are unpaid and provide their time on a regular basis helping the Branch in its strategic direction and implementation of operational activities. -5- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **FUTURE PLANS** Our strategic plan for 2023 and beyond is currently being developed by the Trustees in consultation with staff and volunteers. ## Mission & Guiding Principles As per the mission statement of the national RSPCA, the Branch will by lawful means seek to prevent cruelty, promote kindness and alleviate undue suffering of animals. Further, as guiding principles the Branch aims to fulfil this mission within our district through education, encouragement and communication. ## Vision Our vision is of a caring world where all animals are respected and treated with compassion. ## Values We shall deliver our business and operation with compassion, integrity, vision, leadership and commitment. ## Core Strategies Our core strategies are…..... 1. We will actively work across the communities in our district to educate and promote responsible pet ownership and compassion and kindness towards all animals as sentient beings 2. We will seek to rehabilitate and rehome as many animals as possible on an ongoing basis, prioritising those most in need to assist the national Inspectorate 3. We will maintain a robust but nimble governance model to ensure the current and future legality, safety and financial stability of the Branch 4. We will consider and manage risk and seek to improve the quality of our business processes and procedures 5. We will always operate our activities with a commitment to legal, health & safety and environmental requirements. We are committed to the safety of people and animals. 6. We will constantly seek opportunities to improve and add to the facilities we operate within our Branch, always mindful of financial and human resources 7. We will recruit and retain a group of committed trustees, who will possess a diversity of skills to facilitate the delivery of the Branch objectives 8. We will recruit and retain a group of trained and well equipped full/part-time/zero hours' staff to reflect the needs and demands of the Branch. We will always treat our staff with respect and ensure that their working conditions are safe and conform with at least minimum regulatory requirements 9. We will recruit and retain a committed group of volunteers, recognizing that they are the lifeblood of the Branch 10. We will manage and maintain our assets to ensure value is retained to the benefit of the Branch 11. We will have a robust and transparent procurement process to ensure we extract maximum value from our vendors 12. We will maximize our revenue generation through efficient operation of our chain of shops. 13. We will actively explore and develop all other viable sources of revenue generation. 14. Our aim will be to become self-financing for our animal welfare activities through our own commercial activities. -6- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational Structure** The Society for the Prevention of Cruelty to Animals (SCPA) was founded on 16 June 1824 and granted the "Royal" prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932 and its work is governed by this Act and, more recently, by the Animal Welfare Act 2006, as well as by the Rules of the Society. Membership of the RSPCA is by subscription and may be on life, annual, ex-officio or junior basis. The RSPCA is managed by an elected Council who, subject to the rules, control the affairs, funds, property and proceedings of the Society. They are assisted in the administration and operation of their charitable activities by a central organisation, headquarters, regional networks and local branches, of which this Branch is one. Representatives of the branches, regional and national organisations meet on an annual basis to consider all issues affecting animal welfare and to develop policies for the future pursuit of common aims. ## **Governance & Management** The RSPCA Canterbury and District Branch is a separately registered and autonomous branch of the RSPCA. The Branch is constituted as an unincorporated charity governed by the deed of trust and its governing document known as the `RSPCA Branch Rules’, which was issued by the RSPCA on 18 February 2002 and amended on 2 May 2012. The Branch is governed by a Committee who are appointed Trustees of the Branch. This committee is essentially the Trust Board. Members of the Committee are appointed by vote each year at the Annual General Meeting (AGM). The Trustees can co-opt up to three additional places during the year, and the co-opted Trustees can be elected by the Branch membership at the following year’s AGM. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role and are invited to attend any relevant induction and training in relation to their specific roles. The Committee is kept up to date on RSPCA general developments by the RSPCA Branch Partnership Managers, as well as via other advice communicated to us by the RSPCA on a regular basis. Subject to the overall support of the RSPCA network, the Trustees control and monitor all fundraising and animal welfare initiatives of the Branch. The Trustees of the Branch have an individual and collective responsibility for the overall management of the Branch and its funds. The Trustees hold monthly meetings at which strategic decisions as to the performance and operation of the Branch are made. The trustees are selected with their specialist knowledge in mind to support the branch in its affairs. Trustee selection processes over recent years have benefited the branch with their finance, retail, HR, legal and construction expertise from their primary roles. The day-to-day running of the Canterbury and District Branch including the animal centre (CADAC) is delegated to the Senior Management Team consisting of the full-time Animal Welfare Manager, full-time Funding And Special Projects Manager and the part-time Finance Manager. This management team is supported in the day to day operation by directly employed staff some of whom are part-time, and c. 100 volunteers. The Senior Management team has appointed leads for each of the Branch functions, with appropriate delegated authority from the Board of Trustees. -7- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **REFERENCE AND ADMINISTRATIVE DETAILS** |**Registered Charity number:**|210743| |---|---| |**Principal Address:**|Canterbury and District Animal Centre| ||Haseden Farm| ||Hersden, Canterbury| ||Island Road| ||Kent CT3 4JD| |**Trustees:**|Paul Neal (Chair)| ||Natalie Schena (Treasurer)| ||Gemma Coleman (Secretary)| ||Kate Flaherty (Resigned 6th April 2022)| ||Steve Jones (Resigned 24th June 2022)| ||Keith Aldis| ||Alex Lawson| ||Paul Bragan Turner| ||Nicola Gibson (Resigned 3rd May 2022)| ||Angela Weaving (Resigned 24th June 2022)| ||Jon Yates| ||Amanda Wetz (Joined 7th December 2022)| |**Senior Staff:**|Tara Luxford (Animal Welfare Manager)| ||Natalie Archer (Funding & Special Projects Manager)| ||Phil Browning (part-time Finance Manager)| |**Independent Examiner:**|Paul A Flood BFP. FCA.| ||Spain Brothers & Co.| ||Chartered Accountants| ||Westgate House| ||87 St. Dunstans Street| ||Canterbury| ||Kent CT2 8AE| |Approved by order of the board of trustees on|............................................. and signed on its behalf by:| |.....................................................................|| |P Neal - Trustee|| -8- ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **Independent examiner's report to the trustees of CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** I report to the charity trustees on my examination of the accounts of CANTERBURY AND DISTRICT BRANCH OF THE RSPCA (the Trust) for the year ended 31st 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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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. Paul A Flood BFP.FCA. The Institute of Chartered Accountants in England and Wales Spain Brothers & Co Chartered Accountants Westgate House 87 St Dunstans Street Canterbury Kent CT2 8AE Date: ............................................. -9- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022** |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
General
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
6
General
Other
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
17
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**2022**
Unrestricted
Restricted
**Total**
funds
funds
**funds**
£
£
**£**
**149,471**
**55,360**
**204,831**
**55,285**
**-**
**55,285**
**220,700**
**8,128**
**228,828**
**246**
**-**
**246**
**-**
**-**
**-**
**425,702**
**63,488**
**489,190**
**170,701**
**3,864**
**174,565**
**323,709**
**86,757**
**410,466**
**26,177**
**6,818**
**32,995**
**520,587**
**97,439**
**618,026**
**-**
**149,206**
**149,206**
**(94,885)**
**115,255**
**20,370**
**10,895**
**(10,895)**
**-**
**(83,990)**
**104,360**
**20,370**
**1,407,832**
**28,152**
**1,435,984**
**1,323,842**
**132,512**
**1,456,354**|2021
Total
funds
£
336,408
27,943
124,923
3
3,123| |---|---|---| |||492,400| |||138,255
311,526
20,967| |||470,748| |||-| |||21,652
-| |||21,652
1,414,332| |||1,435,984| The notes form part of these financial statements -10- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **BALANCE SHEET 31ST DECEMBER 2022** |Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Stocks
12
Debtors
13
Prepayments and accrued income
Cash at bank
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2022**
**£**
**974,278**
**5,915**
**23,444**
**12,110**
**467,364**
**508,833**
**(26,757)**
**482,076**
**1,456,354**
**1,456,354**
**1,323,842**
**132,512**
**1,456,354**|2021
£
991,121
6,117
17,483
12,688
430,341
466,629
(21,766)
444,863
1,435,984
1,435,984
1,407,832
28,152
1,435,984| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. P Neal - Trustee ............................................. N Schena - Trustee The notes form part of these financial statements -11- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2022** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of tangible fixed assets
Sale of investment property
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|**2022**
**£**
**(100,589)**
**(100,589)**
**(11,840)**
**-**
**149,206**
**246**
**137,612**
**37,023**
**430,341**
**467,364**|2021
£
41,718| |---|---|---| |||41,718| |||-
6,000
-
3| |||6,003| |||| |||47,721
382,620| |||430,341| The notes form part of these financial statements -12- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2022** |**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**| |---|---|---|---|---| ||||**2022**|2021| ||||**£**|£| ||**Net income for the reporting period (as per the Statement of Financial**|||| ||**Activities)**||**20,370**|21,652| ||**Adjustments for:**|||| ||Depreciation charges||**28,683**|26,744| ||Losses on investments||**(149,206)**|-| ||Profit on disposal of fixed assets||**-**|(3,123)| ||Interest received||**(246)**|(3)| ||Decrease in stocks||**202**|1,381| ||Increase in debtors||**(5,383)**|(9,107)| ||Increase in creditors||**4,991**|4,174| ||**Net cash (used in)/provided by operations**||**(100,589)**|41,718| |**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||| |||At 1/1/22|Cash flow|**At 31/12/22**| |||£|£|**£**| ||**Net cash**|||| ||Cash at bank|**430,341**|**37,023**|**467,364**| |||**430,341**|**37,023**|**467,364**| ||**Total**|**430,341**|**37,023**|**467,364**| The notes form part of these financial statements -13- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **1. ACCOUNTING POLICIES** ## **General information and basis of preparing the financial statements** Canterbury and District Branch of the RSPCA is an unincorporated charity, registered at the Charity Commission in England and Wales. The principal address is shown on page 9 of these financial statements. The nature of the charity's operations and principal activities are to promote the work of the RSPCA in the branch area, namely to use all lawful means to prevent cruelty, promote kindness to and alleviate suffering for animals. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has evolved following the 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 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity. 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. ## **Income** All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Gifts donated for resale are included as income when they are sold. Donated services and facilities are only included in incoming resources where the benefit to the Branch is reasonably quantifiable, measurable and material. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity's right to receive payment is established. -14- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **1. ACCOUNTING POLICIES - continued** ## **Income** Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. ## **Government grants** Government grants have been received by the charity in the year. Grant income is not recognised until there is reasonable assurance that the entity will adhere to the conditions which are attached to the grant. There must also be reasonable assurance that the grant will be received by the entity in order to recognise the grant in the financial statements, The accounting policy for recognising grant income adopted by the charity is the accrual model:- ## Revenue-based grant: Grant monies receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the charity with no future related costs have been recognised in the period in which they are received or become receivable. ## **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% on cost Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. ## **Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. -15- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **Debtors and creditors receivable/ payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. ## **Pensions** The charity makes contributions into a defined contribution pension for employees. The annual contributions payable are charged to the statement of financial activities. ## **2. DONATIONS AND LEGACIES** |Contributions from RSPCA Inspector
Donations, collections and other voluntary income
Gift aid
Legacies and bequests
Grants|**2022**
**£**
**92,872**
**61,203**
**4,217**
**1,000**
**45,539**
**204,831**|2021
£
72,402
35,224
4,829
21,698
202,255
336,408| |---|---|---| The legacies received in the year are attributed to unrestricted funds. The grants received were as follows: |The grants received were as follows:||| |---|---|---| ||**2022**|2021| ||**£**|£| |Brighton Grant|**16,500**|49,500
39,799
9,431
40,585| |Kickstart Grant|**5,716**|| |Dover and Canterbury Council Covid Grants|**963**|| |(RSPCA) South East Regional Board|**22,360**|| |Support Adoption for Pets|**-**|2,500| |Canterbury City Council|**-**|33,004| |RSPCA Neutering Grant|**-**|6000| |Dover District Council|**-**|6,763| |Corona Virus Job Retention Scheme|**-**|14,673| |Dover and Canterbury Council Closure Grants|**-**|-| |||| ||**£45,539**|£202,255| |||| |||| -16- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **3. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**|**OTHER TRADING ACTIVITIES**|**OTHER TRADING ACTIVITIES**||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Fundraising events
Shop income
**INVESTMENT INCOME**
Deposit account interest
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Subscriptions
General
Re-homing and treatment
income
General
**CHARITABLE ACTIVITIES COSTS**|||||**2022**
**£**
**1,586**
**227,242**
**228,828**
**2022**
**£**
**246**
**2022**
**£**
**309**
**54,976**
**55,285**||||2021
£
2
124,921
124,923
2021
£
3
2021
£
289
27,654
27,943|| |||||||||||| |**Charitable expenditure**||||||**2022**||||2021| |||||||**£**||||£| |Animal home costs||||||**301,716**||||284,786| |Establishment costs||||||**25,898**||||25,926| |Support costs||||||**20,760**||||12,315| |Governance costs||||||**15,022**||||9,466| |||||||||||| |||||||||||| |||||||||||| |||||||**363,396**||||332,493| |||||||||||| |Analysis of total resource|s expended|||||||||| ||**Staff costs**|**Other costs**|**Depreciation**||**2022**|||2021||| ||**£**|**£**|**£**||**£**|||£||| |**Cost of generating funds**||||||||||| |||||||||||| |- Shop costs|79,534|90,643|-||**170,177**|||135,869||| |**-**Fundraising costs|-|1,718|-||**1,718**|||365||| |- Purchases of goods|-|2,670|-||**2,670**|||2,021||| |||||||||||| |||||||||||| ||79,534|95,031|-||**174,565**|||138,255||| |||||||||||| |||||||||||| |**Charitable activities**||||||||||| |||||||||||| |-see above|200,382|214,394|28,685||**443,461**|||332,493||| |||||||||||| |||||||||||| ||279,916|309,425|28,003||**618,026**|||470,748||| |||||||||||| |||||||||||| ## **4. INVESTMENT INCOME** ## **5. INCOME FROM CHARITABLE ACTIVITIES** ## **6. CHARITABLE ACTIVITIES COSTS** -17- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021. ## **Trustees' expenses** One trustee (2021 : Nil) received payments of £123 (2021 - £Nil) during the year ended 31st December 2022, for reimbursements of administrative expenses paid. ## **8. STAFF COSTS** ## **Staff costs** ||**2022**|2021| |---|---|---| ||**£**|£| |Wages and salaries|**261,076**|236,597| |Social security costs|**14,170**|11,162| |Pension costs|**4,672**|3,664| |Redundancy costs|**-**|8,417| |||| ||**279,918**|259,840| |||| |||| |**Employee**
**information**|**2022**|2021| ||**No**|No| |The average no. of
persons employed
during the year was:|**15**|13| |||| |||| No employee earned remuneration above £60,000 per annum (2021 :Nil). ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
General
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds|Unrestricted
funds
£
289,823
27,943
124,923
3
3,123
445,815
138,255|Restricted
funds
£
46,585
-
-
-
-
46,585
-|Total
funds
£
336,408
27,943
124,923
3
3,123| |---|---|---|---| ||||492,400| ||||138,255| -18- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |**Charitable activities**
General
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**10.**
**INDEPENDENT EXAMINERS REMUNERATION**|Unrestricted
funds
£
290,993
20,642
449,890
(4,075)
1,411,907
1,407,832|Restricted
funds
£
20,533
325
20,858
25,727
2,425
28,152|Total
funds
£
311,526
20,967| |---|---|---|---| ||||470,748| ||||21,652
1,414,332| ||||1,435,984| ||||| The independent examiners remuneration amounts to an independent examination fee of £636 (2021 £606) and other services of £3,228 (2021 £2,743). ## **11. TANGIBLE FIXED ASSETS** |**COST**
At 1st January 2022
Additions
At 31st December 2022
**DEPRECIATION**
At 1st January 2022
Charge for year
At 31st December 2022
**NET BOOK VALUE**
At 31st December 2022
At 31st December 2021|Freehold
property
£
**1,218,915**
**-**
**1,218,915**
**237,918**
**24,378**
**262,296**
**956,619**
980,997|Fixtures
and
fittings
£
**27,498**
**945**
**28,443**
**19,441**
**1,519**
**20,960**
**7,483**
8,057|Motor
vehicles
£
**4,200**
**10,895**
**15,095**
**2,133**
**2,786**
**4,919**
**10,176**
2,067|Totals
£
**1,250,613**
**11,840**| |---|---|---|---|---| |||||**1,262,453**| |||||**259,492**
**28,683**| |||||**288,175**| |||||**974,278**| |||||991,121| -19- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** |**12.**
**STOCKS**
Stocks
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
VAT
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**15.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
In more than five years|**2022**
**£**
**5,915**
**2022**
**£**
**7,435**
**11,611**
**4,398**
**23,444**
**2022**
**£**
**4,526**
**22,231**
**26,757**
**2022**
**£**
**53,801**
**176,519**
**18,688**
**249,008**|||2021
£
6,117| |---|---|---|---|---| |||||2021
£
2,324
8,008
7,151| ||||17,483|| ||||2021
£
4,524
17,242|| ||||21,766|| ||||2021
£
15,678
21,162
21,000|| ||||57,840|| The total amount of operating lease payments recognised as an expense in the year was £52,427 (2021 £59,795). -20- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Current assets
Current liabilities
**17.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Brighton Neutering Grant
SERB for CADAC works
Sheppey Branch Merger
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Brighton Neutering Grant
SERB for CADAC works
PBE Project
Sheppey Branch Merger
SERB grant re Retaining Wall
**TOTAL FUNDS**|Unrestricted
funds
£
**974,278**
**376,321**
**(26,757)**
**1,323,842**
At 1/1/22
£
**-**
**1,407,832**
**1,407,832**
**5,551**
**22,601**
**-**
**28,152**
**1,435,984**
as follows:
Incoming
resources
£
**351,457**
**74,245**
**425,702**
**-**
**-**
**33,000**
**8,128**
**22,360**
**63,488**
**489,190**||Restricted
funds
£
**-**
**132,512**
**-**
**132,512**
Net
movement
in funds
£
**174,161**
**(269,046)**
**(94,885)**
**(3,474)**
**(20,162)**
**138,891**
**115,255**
**20,370**
Resources
expended
£
**(177,296)**
**(343,291)**
**(520,587)**
**(3,474)**
**(20,162)**
**(33,000)**
**(18,443)**
**(22,360)**
**(97,439)**
**(618,026)**|**2022**
Total
funds
**£**
**974,278**
**508,833**
**(26,757)**
**1,456,354**
Transfers
between
funds
£
**190,637**
**(179,742)**
**10,895**
**-**
**-**
**(10,895)**
**(10,895)**
**-**
Gains and
losses
£
**-**
**-**
**-**
**-**
**-**
**-**
**149,206**
**-**
**149,206**
**149,206**|2021
Total
funds
£
991,121
466,629
(21,766)
1,435,984
At
31/12/22
£
**364,798**
**959,044**
**1,323,842**
**2,077**
**2,439**
**127,996**
**132,512**
**1,456,354**
Movement
in funds
£
**174,161**
**(269,046)**
**(94,885)**
**(3,474)**
**(20,162)**
**-**
**138,891**
**-**
**115,255**
**20,370**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| ||as||||| -21- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **17. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Grant Support Adoption for Pets
Brighton Neutering Grant
SERB for CADAC works
**TOTAL FUNDS**|At 1/1/21
£
-
1,411,907
1,411,907
2,425
-
-
2,425
1,414,332|Net
movement
in funds
£
133,838
(137,913)
(4,075)
(2,425)
5,551
22,601
25,727
21,652|Transfers
between
funds
£
290,572
(290,572)
-
-
-
-
-
-|At
31/12/21
£
424,410
983,422| |---|---|---|---|---| |||||1,407,832
-
5,551
22,601| |||||28,152| |||||1,435,984| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Grant Support Adoption for Pets
Brighton Neutering Grant
SERB for CADAC works
**TOTAL FUNDS**|Incoming
resources
£
312,095
133,720
445,815
-
6,000
40,585
46,585
492,400|Resources
Movement
expended
in funds
£
£
(178,257)
133,838
(271,633)
(137,913)
(449,890)
(4,075)
(2,425)
(2,425)
(449)
5,551
(17,984)
22,601
(20,858)
25,727
(470,748)
21,652|Resources
Movement
expended
in funds
£
£
(178,257)
133,838
(271,633)
(137,913)
(449,890)
(4,075)
(2,425)
(2,425)
(449)
5,551
(17,984)
22,601
(20,858)
25,727
(470,748)
21,652| |---|---|---|---| ||||(4,075)
(2,425)
5,551
22,601| ||||25,727| ||||21,652| -22- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **17. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Grant Support Adoption for Pets
Brighton Neutering Grant
SERB for CADAC works
Sheppey Branch Merger
**TOTAL FUNDS**|At 1/1/21
£
-
1,411,907
1,411,907
2,425
-
-
-
2,425
1,414,332|Net
movement
in funds
£
307,999
(406,959)
(98,960)
(2,425)
2,077
2,439
138,891
140,982
42,022|Transfers
between
funds
£
481,209
(470,314)
10,895
-
-
-
(10,895)
(10,895)
-|At
31/12/22
£
789,208
534,634| |---|---|---|---|---| |||||1,323,842
-
2,077
2,439
127,996| |||||132,512| |||||1,456,354| 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
Designated Fund - CADAC building fund
**Restricted funds**
Grant Support Adoption for Pets
Brighton Neutering Grant
SERB for CADAC works
PBE Project
Sheppey Branch Merger
SERB grant re Retaining Wall
**TOTAL FUNDS**|Incoming
Resources
resources
expended
£
£
663,552
(355,553)
207,965
(614,924)
871,517
(970,477)
-
(2,425)
6,000
(3,923)
40,585
(38,146)
33,000
(33,000)
8,128
(18,443)
22,360
(22,360)
110,073
(118,297)
981,590
(1,088,774)|Gains and
Movement
losses
in funds
£
£
-
307,999
-
(406,959)
-
(98,960)
-
(2,425)
-
2,077
-
2,439
-
-
149,206
138,891
-
-
149,206
140,982
149,206
42,022|Gains and
Movement
losses
in funds
£
£
-
307,999
-
(406,959)
-
(98,960)
-
(2,425)
-
2,077
-
2,439
-
-
149,206
138,891
-
-
149,206
140,982
149,206
42,022| |---|---|---|---| ||||(98,960)
(2,425)
2,077
2,439
-
138,891
-| ||||140,982| ||||42,022| The Designated Fund - CADAC building fund is the income received in grant funding from the national RSPCA as well as donations to help run the animal centre at Haseden Farm and the relating costs to run the centre including veterinary fees and drugs as well as wages and other related operating costs. There are various restricted funds as detailed in the table above. -23- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **18. EMPLOYEE BENEFIT OBLIGATIONS** The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £4,672 (2021 - £3,664). The amount payable at the year end was £1,065 (2021 - £926). ## **19. CAPITAL COMMITMENTS** |**CAPITAL COMMITMENTS**||||| |---|---|---|---|---| ||**2022**||2021|| ||**£**||£|| |Contracted but not provided for in the financial statements||**-**||-| ## **20. RELATED PARTY DISCLOSURES** The charity received £92,872 (2021 £72,402) from the national RSPCA door to door share. It did not receive any grants from RSPCA HQ this year (2021: £Nil). During the year £81,860 (2021: £98,585) was received from other RSPCA Branches of which £71,860 (2021: £49,085) were Restricted Funds. ## **21. VOLUNTARY HELP** The charity received voluntary help from the public for the raising of funds and also with the direct care of animals. -24- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Contributions from RSPCA Inspector
Donations, collections and other voluntary
income
Gift aid
Legacies and bequests
Grants
**Other trading activities**
Fundraising events
Shop income
**Investment income**
Deposit account interest
**Charitable activities**
Subscriptions
Re-homing and treatment income
**Other income**
Gain on sale of tangible fixed assets
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Other trading activities**
Purchases of goods for resale
Shop wages
Other shop expenses|2022
£
**92,872**
**61,203**
**4,217**
**1,000**
**45,539**
**204,831**
**1,586**
**227,242**
**228,828**
**246**
**309**
**54,976**
**55,285**
**-**
**489,190**
**1,718**
**2,670**
**79,534**
**90,643**
**172,847**|2021
£
72,402
35,224
4,829
21,698
202,255| |---|---|---| |||336,408
2
124,921| |||124,923
3
289
27,654| |||27,943
3,123| |||492,400
365
2,021
57,002
78,867| |||137,890| This page does not form part of the statutory financial statements -25- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022** |**Other trading activities**
**Charitable activities**
Veterinary fees and drugs
CADAC and coordinator wages
Other CADAC operating costs
Freehold property
Fixtures and fittings
Motor vehicles
**Other**
Postage, printing, stationery and advertising
Motor expenses
Sundries
Bank and credit card charges
Accountancy
Legal fees and subscriptions
Consultancy fees
Total resources expended
**Net (expenditure)/income before gains and**
**losses**
**Realised recognised gains and losses**
Realised gains/losses on assets received from
RSPCA Sheppey branch
**Net income**|2022
£
**60,724**
**200,382**
**120,675**
**24,378**
**1,520**
**2,787**
**410,466**
**1,170**
**12,061**
**229**
**4,513**
**4,465**
**10,557**
**-**
**32,995**
**618,026**
**(128,836)**
**149,206**
**20,370**|2021
£
33,726
202,838
48,222
24,378
1,548
814| |---|---|---| |||311,526
831
4,372
3,184
3,114
1,615
6,406
1,445| |||20,967| |||470,748| |||21,652
-| |||21,652| This page does not form part of the statutory financial statements -26-