REGISTERED CHARITY NUMBER: 210743
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
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 2023
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Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 26
Detailed Statement of Financial Activities 27 to 28
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
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 2023.
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).
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
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:-
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Support 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.
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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.
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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.
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Offering subsidised neutering and microchipping services to animal carers. This helps to control pet populations and promotes responsible pet ownership.
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There is a part-time Animal Welfare Officer (AWO) in place to cover the entire Branch area; this role has enabled us to provide pet food banks in Sheerness, Herne Bay and Canterbury, the AWO also has been dealing with large cat colonies and helping members of the public with advice, guidance and signposting to other services and other organisations.
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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, while other veterinary practices are used in other areas, such as Dover and Sittingbourne, if more convenient. In addition, we now have another vet who comes to the animal centre once a week to deliver routine services (eg health checks, vaccinations, microchipping)
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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.
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Supporting and encouraging ongoing training programmes for all staff, volunteers and Trustees to improve knowledge, experience and confidence in their work.
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Fostering links with other local animal welfare organisations committed to the same objectives to
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share information and make the most efficient use of resources.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
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.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
ACHIEVEMENT AND PERFORMANCE
CADAC is licensed to care for up to 80 cats in specially designed units and it is estimated that around 250 cats will be cared for and successfully re-homed each year. During 2023, 325 cats were re-homed via the Centre (compared to 266 in 2022).
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
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|||||||
|---|---|---|---|---|---|
|Animals in need - Inspectorate|Dog|Cat|Rabbit|Misc|Total|
|Inspectorate case animals|0|27|0|0|27|
|Inspectorate welfare concern|0|88|0|0|88|
|Inspectorate - networked from PBE/society hospital|0|19|0|2|21|
|Animals in need - Other Branch welfare concern|0|201|0|0|201|
|Unowned sick & injured via NCC|0|0|0|0|0|
|Pet Retreat, Home for Life & born on site|0|0|0|0|0|
|Transfers from RSPCA centres|0|59|0|0|59|
|Returns|0|18|0|0|18|
|Total in - Animals in need|0|412|0|2|414|
|OUT|
|Dog|Cat|Rabbit|Misc|Total|
|Rehomed|0|325|0|2|327|
|Died|0|2|0|0|2|
|Transferred out - other RSPCA|0|0|0|0|0|
|Transferred out - non RSPCA|0|0|0|0|0|
|Other|0|57|0|0|57|
|PTS|0|38|0|0|38|
|Total out|0|422|0|2|424|
|Home visiting|
|Dog|Cat|Rabbit|Misc|Total|
|Pre-home visits|0|178|0|0|178|
|Post-home visits|0|119|0|0|119|
|Micro-Chipping|
|Dog|Cat|Rabbit|Misc|Total|
|Branch animals|0|152|0|0|252|
|Other RSPCA animals|0|0|0|0|0|
|Public/other owned - clinic|0|0|0|0|0|
|Public/other owned - other|6|303|32|0|341|
|Total|6|455|32|0|493|
|Neutering|
|Dog|Cat|Rabbit|Misc|Total|
|Branch animals|0|214|0|0|214|
|Other RSPCA animals|0|0|0|0|0|
|Public/other owned - clinic|0|0|0|0|0|
|Public/other owned - other|2|257|29|0|288|
|Total|2|471|29|0|502|
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
Welfare Assistance (veterinary care)
| Welfare Assistance (veterinary care) | |||||
|---|---|---|---|---|---|
| Dog | Cat | Rabbit | Misc | Total | |
| Other RSPCA animals (non - Branch) | 0 | 7 | 0 | 0 | 7 |
| Public/other owned - clinic | 0 | 0 | 0 | 0 | 0 |
| Public/other owned - other | 2 | 10 | 0 | 0 | 12 |
| Sub-Total | 2 | 17 | 0 | 0 | 19 |
| PTS at owner's insistence | 0 | 0 | 0 | 0 | 0 |
Feral Cats
| Feral Cats Neutered and Released | 57 | 57 |
|---|---|---|
| Length of Stay in Care No. of non-Case animals Dog Cat Rabbit Misc |
Total | |
| 0-3 months 0 31 0 0 |
31 | |
| 4-6 months 0 7 0 0 |
7 | |
| Over 6 months 0 0 0 0 |
0 | |
| Total 0 38 0 0 |
38 |
Fundraising initiatives
During 2023, fundraising events raised £1,729, mainly from two Christmas wreath-making workshops held at the animal centre.
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 £225,403 at the end of 2023, the bulk of which is the balance of the funds transferred from the Sheppey Branch at point of merger and a grant from RSPCA National society to equip an unused building as an accommodation centre for alternative lifestyle (feral) cats.
Investment Policy
It was decided by the Trustees to focus on liquidity and the availability of operating cash; but due to the better returns now available, it is planned to deposit a lump sum into a charity savings account during 2024.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
FINANCIAL REVIEW
The Branch generated income of £740,048 in 2023 (£489,190 in 2022) and incurred expenses of £646,783 (£618,026 in 2022), giving a surplus before recognised gains and losses on investments of £92,932 (deficit of £128,837 in 2022). The income for the year included legacies of £58,702 (£1,000 in 2022) and a number of grants which are listed below.
Expenditure in 2023 was higher than in 2022 due to the increased number of cats taken and rehomed during the year, with veterinary and staff costs were higher than in the previous year as a direct result.
The Branch received a number of grants and donations during 2023 from several sources, totalling £181,558 (£88,540 in 2022), some of which are restricted:
RSPCA South East Regional Board £10,000 Restricted (neutering scheme) RSPCA South East Regional Board £10,000 Restricted (welfare assist scheme) RSPCA South East Regional Board £19,582 Unrestricted RSPCA National Society £66,220 Restricted (feral cat accommodation) RSPCA National Society £49,992 Restricted (capacity increase) RSPCA National Society £900 Restricted (food bank) RSPCA National Society £10,000 Unrestricted Kent Community Foundation £5,000 Restricted (CADAC grounds) PetPlan £4,864 Restricted (neutering events) Association of Dogs and Cats Homes £1,500 Restricted (food) Association of Dogs and Cats Homes £3,500 Unrestricted
The RSPCA grants are recognised as Related Party Transactions.
Overall shop income increased year on year, rising from £232,398 in 2022 to £281,852 in 2023. This was mainly due to increased opening hours in our Whitstable shop and an exceptionally good year in our Herne Bay shop.
CADAC: overall operating costs of £309,405 (£283,665 in 2022), with wages costs for CADAC being £129,089 (£120,316 in 2022). Increased wages costs result from higher activity levels in intake and rehoming, plus the effect of wage inflation.
All Trustees are unpaid and provide their time on a regular basis helping the Branch in its strategic direction and implementation of operational activities.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
FUTURE PLANS
Our strategic plan for 2024 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….....
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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
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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
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We will maintain a robust but nimble governance model to ensure the current and future legality, safety and financial stability of the Branch
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We will consider and manage risk and seek to improve the quality of our business processes and procedures
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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.
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We will constantly seek opportunities to improve and add to the facilities we operate within our Branch, always mindful of financial and human resources
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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
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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
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We will recruit and retain a committed group of volunteers, recognizing that they are the lifeblood of the Branch
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We will manage and maintain our assets to ensure value is retained to the benefit of the Branch
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We will have a robust and transparent procurement process to ensure we extract maximum value from our vendors
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We will maximize our revenue generation through efficient operation of our chain of shops.
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We will actively explore and develop all other viable sources of revenue generation.
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Our aim will be to become self-financing for our animal welfare activities through our own commercial activities.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
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.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
| Registered Charity number: | Registered Charity number: | 210743 |
|---|---|---|
| Principal Address: | Canterbury and District Animal Centre | |
| Haseden Farm | ||
| Hersden, Canterbury | ||
| Island Road | ||
| Kent CT3 4JD | ||
| Trustees: | Paul Neal (Chair) | |
| Senior Staff: | Natalie Schena (Treasurer) Gemma Coleman (Secretary) Keith Aldis Vanessa Sparkes (joined 27/02/2024) Alex Lawson (resigned 11/05/2023) Paul Bragan Turner (resigned 12/09/ 2023) Jon Yates Amanda Wetz Deana Stephens (joined 02/08/2023, resigned 29/03/2024) Rebecca Jones (joined 01/03/2023) Charlotte Heap (joined 27/02/2024) Tara Luxford (Animal Welfare Manager) |
|
| Independent Examiner: | Natalie Archer (Funding & Special Projects Manager) Phil Browning (part-time Finance Manager) 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 |
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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 2023.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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: .............................................
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 General Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds Charitable activities 6 General Other Total Net gains on investments NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 208,238 105,622 277,804 332 591,996 193,527 369,633 28,795 591,955 - 41 1,323,842 1,323,883 |
Restricted funds £ 148,052 - - - 148,052 393 52,440 2,328 55,161 - 92,891 132,512 225,403 |
2023 Total funds £ 356,290 105,622 277,804 332 740,048 193,920 422,073 31,123 647,116 - 92,932 1,456,354 1,549,286 |
2022 Total funds £ 204,831 55,285 228,828 246 |
|---|---|---|---|---|
| 489,190 | ||||
| 174,565 410,466 32,995 |
||||
| 618,026 | ||||
| 149,206 | ||||
| 20,370 1,435,984 |
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| 1,456,354 |
The notes form part of these financial statements
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
BALANCE SHEET 31ST DECEMBER 2023
| 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 |
2023 £ 948,056 3,144 29,646 5,338 600,749 638,877 (37,647) 601,230 1,549,286 1,549,286 1,323,883 225,403 1,549,286 |
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 |
|---|---|---|
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
............................................. V Sparkes - Trustee
The notes form part of these financial statements
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of tangible fixed assets Sale of investment property Interest received Net cash (used in)/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 |
2023 £ 135,590 135,590 (2,537) - 332 (2,205) 133,385 467,364 600,749 |
2022 £ (100,589) (100,589) (11,840) 149,206 246 137,612 37,023 430,341 467,364 |
|---|---|---|
The notes form part of these financial statements
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023
| 1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM | OPERATING ACTIVITIES | OPERATING ACTIVITIES |
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Net income for the reporting period (as per the Statement of Financial | ||||
| Activities) | 92,932 | 20,370 | ||
| Adjustments for: | ||||
| Depreciation charges | 28,759 | 28,683 | ||
| Losses on investments | - | (149,206) | ||
| Interest received | (332) | (246) | ||
| Decrease in stocks | 2,771 | 202 | ||
| Decrease/(increase) in debtors | 570 | (5,383) | ||
| Increase in creditors | 10,890 | 4,991 | ||
| Net cash provided by/(used in) operations | 135,590 | (100,589) | ||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | At 1.1.23 | Cash flow | At 31.12.23 |
| £ | £ | £ | ||
| Net cash Cash at bank |
467,364 | 133,385 | 600,749 | |
| 467,364 | 133,385 | 600,749 | ||
| Total | 467,364 | 133,385 | 600,749 | |
The notes form part of these financial statements
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023
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.
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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
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.
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.
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.
-16-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
1. ACCOUNTING POLICIES - continued
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 The legacies received in the year are attributed to unrestricted funds. The grants received were as follows: |
2023 £ 92,376 19,600 4,054 58,702 181,558 356,290 |
2022 £ 92,872 61,203 4,217 1,000 45,539 204,831 |
|
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Brighton Grant | - | 16,500 | |
| Kickstart Grant | - | 5,717 | |
| Dover and Canterbury Council Covid Grants | - | 963 | |
| Purley Branch | - | 10,000 | |
| Guilford Branch | - | 20,000 | |
| Bromley Branch | - | 5,000 | |
| Chiltern Branch | - | 5,000 | |
| Plymouth Branch | - | 3,000 | |
| (RSPCA) South East Regional Board | 26,706 | 22,360 | |
| Katherine Martin Trust | 476 | - | |
| Kent Community Foundation for Environment Garden | 5,000 | - | |
| Friends of South Godstone | 66,220 | - | |
| PetPlan | 4,864 | - | |
| RSPCA Capacity Fund | 49,992 | - | |
| Association of Dogs and Cats (ADCH) | 5,000 | - | |
| RSPCA | 10,,000 | - | |
| Multi Animal | 5,532 | - | |
| Rabbit Neutering | 2,672 | - | |
| Food | 424 | - | |
| SE Emergency | 960 | - | |
| Multi Cat Vet Cost | 1,663 | - | |
| Vet Treatment >£450 | 2,049 | - | |
| £181,558 | £88,540 | ||
-17-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
3. OTHER TRADING ACTIVITIES
| Fundraising events Shop income 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Subscriptions General Re-homing and treatment income General 6. CHARITABLE ACTIVITIES COSTS Charitable expenditure Animal home costs Establishment costs Support costs Governance costs Analysis of total resources expended Staff costs Other costs £ £ Cost of generating funds - Shop costs 92,265 94,574 -Fundraising costs - 3,737 - Purchases of goods - 3,344 92,265 101,655 Charitable activities -see above 223,252 201,185 315,517 302,840 |
Fundraising events Shop income 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Subscriptions General Re-homing and treatment income General 6. CHARITABLE ACTIVITIES COSTS Charitable expenditure Animal home costs Establishment costs Support costs Governance costs Analysis of total resources expended Staff costs Other costs £ £ Cost of generating funds - Shop costs 92,265 94,574 -Fundraising costs - 3,737 - Purchases of goods - 3,344 92,265 101,655 Charitable activities -see above 223,252 201,185 315,517 302,840 |
Fundraising events Shop income 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Subscriptions General Re-homing and treatment income General 6. CHARITABLE ACTIVITIES COSTS Charitable expenditure Animal home costs Establishment costs Support costs Governance costs Analysis of total resources expended Staff costs Other costs £ £ Cost of generating funds - Shop costs 92,265 94,574 -Fundraising costs - 3,737 - Purchases of goods - 3,344 92,265 101,655 Charitable activities -see above 223,252 201,185 315,517 302,840 |
2023 £ 1,729 276,075 277,804 2023 £ 332 2023 £ 468 105,154 105,622 |
2023 £ 1,729 276,075 277,804 2023 £ 332 2023 £ 468 105,154 105,622 |
2022 £ 1,586 227,242 228,828 2022 £ 246 2022 £ 309 54,976 55,285 |
|||
|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||
| £ | £ | |||||||
| 393,314 | 381,781 | |||||||
| 26,041 | 25,898 | |||||||
| 23,918 | 20,760 | |||||||
| 9,923 | 15,022 | |||||||
| 453,196 | 443,461 | |||||||
| es expended | ||||||||
| Staff costs | Other costs | Depreciation | 2023 | 2022 | ||||
| £ | £ | £ | £ | £ | ||||
| 92,265 | 94,574 | - | 186,839 | 170,177 | ||||
| - | 3,737 | - | 3,737 | 1,718 | ||||
| - | 3,344 | - | 3,344 | 2,670 | ||||
| 92,265 | 101,655 | - | 193,920 | 174,565 | ||||
| 223,252 | 201,185 | 28,759 | 453,196 | 443,461 | ||||
| 315,517 | 302,840 | 28,759 | 647,116 | 618,026 | ||||
-18-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.
Trustees' expenses
No trustee (2022 : One) received payments (2022 - £123) during the year ended 31st December 2023, for reimbursements of administrative expenses paid.
8. STAFF COSTS
Staff costs
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 292,640 | 261,076 |
| Social security costs | 16,868 | 14,170 |
| Pension costs | 5,709 | 4,672 |
| Redundancy costs | - | - |
| 315,217 | 279,918 | |
| Employee information |
2023 | 2022 |
| No | No | |
| The average no. of persons employed during the year was: |
16 | 15 |
No employee earned remuneration above £60,000 per annum (2022 :Nil).
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities General Other trading activities Investment income Total EXPENDITURE ON Raising funds |
Unrestricted funds £ 149,471 55,285 220,700 246 425,702 170,701 |
Restricted funds £ 55,360 - 8,128 - 63,488 3,864 |
Total funds £ 204,831 55,285 228,828 246 |
|---|---|---|---|
| 489,190 | |||
| 174,565 |
-19-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Charitable activities General Other Total Net gains on investments NET INCOME/(EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 323,709 26,177 520,587 - (94,885) 10,895 (83,990) 1,407,832 1,323,842 |
Restricted funds £ 86,757 6,818 97,439 149,206 115,255 (10,895) 104,360 28,152 132,512 |
Total funds £ 410,466 32,995 |
|---|---|---|---|
| 618,026 | |||
| 149,206 | |||
| 20,370 - |
|||
| 20,370 1,435,984 |
|||
| 1,456,354 |
10. INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examination fee of £640 (2022 £636) and other services of £2,385 (2022 £3,228).
11. TANGIBLE FIXED ASSETS
| COST At 1st January 2023 Additions At 31st December 2023 DEPRECIATION At 1st January 2023 Charge for year At 31st December 2023 NET BOOK VALUE At 31st December 2023 At 31st December 2022 |
Freehold property £ 1,218,915 - 1,218,915 262,296 24,378 286,674 932,241 956,619 |
Fixtures and fittings £ 28,443 870 29,313 20,960 1,663 22,623 6,690 7,483 |
Motor vehicles £ 15,095 1,667 16,762 4,919 2,718 7,637 9,125 10,176 |
Totals £ 1,262,453 2,537 |
|---|---|---|---|---|
| 1,264,990 | ||||
| 288,175 28,759 |
||||
| 316,934 | ||||
| 948,056 | ||||
| 974,278 |
-20-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
| 12. STOCKS 2023 £ Stocks 3,144 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 £ Trade debtors 15,726 Other debtors 8,575 VAT 5,345 29,646 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 £ Taxation and social security 6,043 Other creditors 31,604 37,647 15. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 2023 £ Within one year 47,135 Between one and five years 133,072 In more than five years 15,000 195,207 |
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 |
2022 £ 5,915 2022 £ 7,435 11,611 4,398 |
2022 £ 5,915 |
|---|---|---|---|
| 23,444 | |||
| 2022 £ 4,526 22,231 |
|||
| 26,757 | |||
| 249,008 | |||
The total amount of operating lease payments recognised as an expense in the year was £52,016 (2022 £52,427).
-21-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
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 Cat Neutering CADAC Grounds Welfare Assistant grant Increased Capacity Repurpose Dog ISO TOTAL FUNDS |
Unrestricted funds £ 948,056 413,474 (37,647) 1,323,883 At 1.1.23 £ 364,798 959,044 1,323,842 2,077 2,439 127,996 - - - - - 132,512 1,456,354 |
Restricted funds £ - 225,403 - 225,403 Net movement in funds £ 142,027 (141,986) 41 4,130 (2,439) (17,268) 1,136 2,005 8,357 30,750 66,220 92,891 92,932 |
2023 Total funds £ 948,056 638,877 (37,647) 1,549,286 Transfers between funds £ (115,183) 115,183 - - - - - - - - - - - |
2022 Total funds £ 974,278 508,833 (26,757) 1,456,354 At 31.12.23 £ 391,642 932,241 1,323,883 6,207 - 110,728 1,136 2,005 8,357 30,750 66,220 225,403 1,549,286 |
|---|---|---|---|---|
-22-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
17. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Designated Fund - CADAC building fund Restricted funds Brighton Neutering Grant SERB for CADAC works Sheppey Branch Merger Cat Neutering CADAC Grounds Welfare Assistant grant Increased Capacity Repurpose Dog ISO Food Bank TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated Fund - CADAC building fund Restricted funds SERB for CADAC works PBE Project Restricted Fund - CADAC building fund TOTAL FUNDS |
At 1.1.22 £ - 1,407,832 1,407,832 5,551 22,601 - 28,152 1,435,984 |
Incoming resources £ 455,541 136,455 591,996 10,000 - - 4,864 5,000 10,000 49,992 66,220 1,976 148,052 740,048 Net movement in funds £ 174,161 (269,046) (94,885) (3,474) (20,162) 138,891 115,255 20,370 |
Resources expended £ (313,514) (278,441) (591,955) (5,870) (2,439) (17,268) (3,728) (2,995) (1,643) (19,242) - (1,976) (55,161) (647,116) Transfers between funds £ 190,637 (179,742) 10,895 - - (10,895) (10,895) - |
Movement in funds £ 142,027 (141,986) 41 4,130 (2,439) (17,268) 1,136 2,005 8,357 30,750 66,220 - 92,891 92,932 At 31.12.22 £ 364,798 959,044 1,323,842 2,077 2,439 127,996 132,512 1,456,354 |
||
|---|---|---|---|---|---|---|
-23-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
17. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Designated Fund - CADAC building fund Restricted funds SERB for CADAC works PBE Project Sheppey Branch Merger Restricted Fund - CADAC building fund SERB grant re Retaining Wall TOTAL FUNDS |
Incoming resources £ 351,457 74,245 425,702 - - 33,000 8,128 22,360 63,488 489,190 |
Resources expended £ (177,296) (343,291) (520,587) (3,474) (20,162) (33,000) (18,443) (22,360) (97,439) (618,026) |
Gains and Movement losses in funds £ £ - 174,161 - (269,046) - (94,885) - (3,474) - (20,162) - - 149,206 138,891 - - 149,206 115,255 149,206 20,370 |
|---|---|---|---|
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 Brighton Neutering Grant SERB for CADAC works PBE Project Sheppey Branch Merger Restricted Fund - CADAC building fund Cat Neutering CADAC Grounds Welfare Assistant grant Increased Capacity Repurpose Dog ISO TOTAL FUNDS |
At 1.1.22 £ - 1,407,832 1,407,832 - 5,551 22,601 - - - - - - - 28,152 1,435,984 |
Net movement in funds £ 316,188 (411,032) (94,844) 4,130 (5,913) (20,162) (17,268) 138,891 1,136 2,005 8,357 30,750 66,220 208,146 113,302 |
Transfers between funds £ 75,454 (64,559) 10,895 - - - - (10,895) - - - - - (10,895) - |
At 31.12.23 £ 391,642 932,241 1,323,883 4,130 (362) 2,439 (17,268) 127,996 1,136 2,005 8,357 30,750 66,220 225,403 1,549,286 |
|---|---|---|---|---|
-24-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
17. 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:
| Incoming Resources resources expended £ £ Unrestricted funds General fund 806,998 (490,810) Designated Fund - CADAC building fund 210,700 (621,732) 1,017,698 (1,112,542) Restricted funds Brighton Neutering Grant 10,000 (5,870) SERB for CADAC works - (5,913) PBE Project - (20,162) Sheppey Branch Merger 33,000 (50,268) Restricted Fund - CADAC building fund 8,128 (18,443) SERB grant re Retaining Wall 22,360 (22,360) Cat Neutering 4,864 (3,728) CADAC Grounds 5,000 (2,995) Welfare Assistant grant 10,000 (1,643) Increased Capacity 49,992 (19,242) Repurpose Dog ISO 66,220 - Food Bank 1,976 (1,976) 211,540 (152,600) TOTAL FUNDS 1,229,238 (1,265,142) |
Gains and Movement losses in funds £ £ - 316,188 - (411,032) - (94,844) - 4,130 - (5,913) - (20,162) - (17,268) 149,206 138,891 - - - 1,136 - 2,005 - 8,357 - 30,750 - 66,220 - - 149,206 208,146 149,206 113,302 |
|---|---|
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.
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 £5,709 (2022 - £4,672).
The amount payable at the year end was £1,380 (2022 - £1,065).
-25-
CANTERBURY AND DISTRICT BRANCH OF THE
RSPCA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023
19. CAPITAL COMMITMENTS
| CAPITAL COMMITMENTS | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Contracted but not provided for in the financial statements | - | - |
20. RELATED PARTY DISCLOSURES
The charity received £92,376 (2022 £92,872) from the national RSPCA door to door share. £49,992 of grants was received from RSPCA HQ this year (2022: £Nil).
During the year £50,006 (2022: £81,860) was received from other RSPCA Branches of which £20,000 (2022: £71,860) 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.
-26-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023
| 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 Total incoming resources EXPENDITURE Raising donations and legacies Fundraising costs Other trading activities Purchases of goods for resale Shop wages Other shop expenses Charitable activities Veterinary fees and drugs CADAC and coordinator wages Carried forward |
2023 £ 92,376 19,600 4,054 58,702 181,558 356,290 1,729 276,075 277,804 332 468 105,154 105,622 740,048 3,737 3,344 92,265 94,574 190,183 97,745 223,252 320,997 |
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 60,724 200,382 261,106 |
This page does not form part of the statutory financial statements
-27-
CANTERBURY AND DISTRICT BRANCH OF THE RSPCA
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023
| Charitable activities Brought forward 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 income/(expenditure) before gains and losses Realised recognised gains and losses Realised gains/losses on assets received from RSPCA Sheppey branch Net income |
2023 £ 320,997 72,317 24,378 1,663 2,718 422,073 2,164 11,663 1,568 5,805 3,475 6,298 150 31,123 647,116 92,932 - 92,932 |
2022 £ 261,106 120,675 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 |
|---|---|---|
This page does not form part of the statutory financial statements
-28-