**RSPCA Cheshire (Altrincham) Branch Registered Charity No 223367** Annual report and unaudited financial statements for the year ending 31 December 2022 **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 1 of 8 ## **Contents** ## **Branch Information** **Trustees Report** - **Structure, Governance and Management** - **Objectives and Principal Activities** - **Achievements and Performance** - **Objects and public benefit statement** - **Advancement of Animal Welfare** - **Charitable activities pursued for the public benefit** - **Financial Review** - **Reserves policy** - **Investment policy** - **Related parties** - **Future Plans** - **Statement of Trustees' Responsibilities** ## **Independent Examiner's Report** ## **Statement of Financial Activities** ## **Balance Sheet** ## **Notes forming part of the Financial Statements** **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 2 of 8 ## **Branch Information** ## **Trustees** **Charity number Charity address** Clare Hart _Honorary Chairman_ Julie Reilly _Honorary Secretary_ Joanna Cherry _Honorary Treasurer_ Michael Hart _Trustee_ Lesley Hung _Trustee_ Julie Leslie _Trustee_ Nicola Rushby _Trustee_ Joanne Yoli _Trustee_ Debbie Grindley _Trustee_ Nicola Raven _Trustee Chairman - Resigned_ Naeem Dean _Honorary Treasurer - Resigned_ Jo Yoli _Trustee – Resigned_ Stephanie Nicholson _Trustee - Resigned_ 223367 13 Selsey Avenue, Sale, M33 4RN **Bankers** Nat West 19 School Road Sale Cheshire M33 7ZA **Independent Examiner** Yorkshire Bank 34 Princes Street Stockport SK1 1RE Virgin Money 1 Princess Street, Manchester M2 4DF Jeremy Bostock BA (Hons) BFP, FCA Thompson Wright (Hale) Limited, Chartered Accountants, Spring Court, Spring Road, Hale, Cheshire WA14 2UQ ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 3 of 8 ## **Trustees Report** ## **Structure, Governance and Management** The Charity is constituted as an unincorporated association. The Charity operates as an autonomous branch of the National RSPCA subject to its rules for branches. The Trustees are fully briefed on their responsibilities as Trustees prior to their acceptance of the role and are issued with a guidance handbook on the role and responsibilities of a Trustee. The Trustees are elected at the AGM and form a committee which governs the branch. The Trustees hold monthly meetings at which management decisions are made. The day to day running of the Branch is delegated to the Branch Manager. Support and strategic direction is given by the Trustees. The principal funding sources for the branch are from income from fundraising events, donations, legacies and income from rehoming animals. The Trustees review the risks that the charity faces on a regular basis through regular meetings of the Trustees which cover operational and financial reviews. ## **Objectives and Principal Activities** The objectives of the Branch are to promote the work and objects of the National Society of the RSPCA, with particular reference to the area covered by the Branch. The primary aims are to provide proper care for animals that have been mistreated or neglected and to rehome as many animals as possible. This is achieved by providing accommodation for those animals most at risk, identified by the RSPCA Inspectors. ## **Achievements and Performance** 2022 has been a difficult year for everyone with the impact of COVID-19 on our country, our businesses, our healthcare workers and our family, friends and colleagues. During the year, we have tried to meet the many challenges presented and have continued to support the National RSPCA and provide animal welfare in our area. During 2022, the branch took in 231 animals. As we have a fantastic network of fosterers within our branch, we are able to take in a real variety of animals which include dogs, cats, rabbits, hamsters, gerbils, degus, mice, chickens, cockatiels and parrots. Our animals come from the RSPCA Greater Manchester Animal Hospital where we are part of the space management project and from the Inspectors who need space for the animals rescued due to cruelty. As a branch, we aim to target and help animals most in need and we also help members of the public who are struggling with their animals for various reasons. We work with Warrington RSPCA and take some of their ex-case animals once they are ready to be rehomed and move them into foster care. We also work with regional RSPCA and their networks to help move animals from private boarding into foster homes. In 2022, we rehomed 230animals, 10 dogs, 148 cats, 30 rabbits and 42 others. Our dedicated team of home visitors also carried out 140 home visits, often virtually, in 2022. The branch continues to offer financial assistance to sick and injured animals whose owners are on low incomes. Whilst the branch has a large volunteer base for fundraising events, our fundraising opportunities were severely affected by the pandemic. In 2022 we were able to get back to our fundraising events. We held our dog shows which raised £955, a quiz night which raised £534. Our Easter and Christmas Fair raised £2,015. A Charity night with Cats of M33 raised £955 and our stalls at summer fairs raised £735.. (Continued) ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 4 of 8 ## **Achievements and Performance (Continued)** . We also continued our online auctions which raised an amazing £2,000. Our online raffle raised £1,000 and we raised £2,500 through Facebook sales. Cats of M33 also made a donation of £100 to us. The branch also receives a payment from National RSPCA each year in respect of the door to door collections and in 2022, this was £23,818. The branch did received just under £10k in legacies in 2022. We were able to sell Christmas cards at the Combined Charities Christmas Card Shops in Sale Library and in Knutsford Library and raised £262.15. We are always looking to increase our volunteer base and hope to find new ways to recruit volunteers in the future. ## **Objects and Public Benefit Statement** The Trustees have reviewed the outcomes and achievements of our objectives for the year, to ensure that we remain focused on our charitable aims and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2006 to have regard to the public benefit guidance published by the Commission. ## **Advancement of Animal Welfare** Our animal welfare work, taking in animals from the Inspectorate, benefits society at large and also aims to help people in need with the care of their animals. Under the Charities Act 2006 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Our main activities, highlighted below, demonstrate the benefit provided to the public. All of our charitable activities focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit. ## **Charitable Activities pursued for the public benefit** We support RSPCA Inspectors by taking in, caring for and rehabilitating animals which have been removed as a result of cruelty, neglect or abuse. The Society's Inspectorate rescues animals in distress or at risk and enforces laws against the mistreatment of animals in England and Wales by bringing prosecutions. This work is key to the prevention or suppression of cruelty, part of the RSPCA objects, and promotes humane sentiments towards animals which involves moral benefit to human kind as a whole. We provide subsidised veterinary treatment for animals that are sick or injured or whose owners are on low Incomes and unable to meet the full cost. Animals in our care receive veterinary treatment and preventative care, including, vaccination to help control the spread of infectious diseases. Dogs are microchipped to comply with the law at the earliest opportunity. Once animals become available for rehoming they undergo assessment, and all animals are neutered and microchipped. (Continued) ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 5 of 8 ## **Charitable Activities pursued for the public benefit (Continued)** Animals are rehomed at a reasonable cost to adopters. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this Charity, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to rehome to those who could not afford to keep them. We provide volunteering opportunities for those who wish to support our work, including trusteeship, preadoption home visiting, fundraising and fostering. This benefits local people by providing the possibility of doing voluntary work which is compassionate and rewarding. ## **Financial Review for year ending 31[st] December 2022** Thankfully 2022 was the start of some form of normality following 2 years of unease and disruption with the global corona virus pandemic. We are very pleased to report the following headline figures with the full set of accounts further below showing the detail: ||**2022**|**2021**| |---|---|---| |Income|71,791|69,975| |Expenditure|(70,066)|(69,808)| |**Net Resources Expended**|**1,725**|**167**| |Gains/Losses on investments|(14,554)|24,052| |**Net Movement on Funds**|**(12,829)**|**24,219**| |||| |Balance Sheet Funds b/f|233,032|208,813| |**Balance Sheet Funds c/f **|**220,204**|**233,032**| |||| Total income for the year was over £71.8k which was £1.8k higher than the previous financial year. Our doorto-door (D2D) income from National HQ stayed similar to previous years at £24.5k and whilst we received less in donations (£9.9k in 2022 vs £25k in 2021), this was more than compensated by funds raised through various fairs and online sales with thanks to the incredible efforts of our volunteers and staff (£9.1k in 2022 vs £2.7k in 2021). We also received a £9,750 legacy payment in January 22 for which we were extremely grateful. Animal welfare costs in the year were £41k which included £8.6k of boarding costs (£7.9k 2021), £22k of veterinary fees (£29.4k 2021), £3.8k of fostering expenses (£6.4k 2021) and £4.5k of donations (£0.5k 2021) which included £2.6k to Stapeley Grange and £500 to Four Paws for their support during the Ukraine conflict. Despite the surge in inflation, we have been prudent in our spending and saw a small increase in our branch administration costs by £1.5k from £25.9k to £27.5k. There was a minimal increase of £900 in total Staff costs, to keep salaries in line with inflation and minimum wage changes. Overall, the net result of this for 2022 (income less expenses) was a small surplus of £1,725. ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 6 of 8 Unfortunately, turmoil in the financial markets in 2022, largely due to the conflict in Ukraine and political instability here in the UK, resulted in the value of our holding in the Charities Official investment Fund (COIF) falling by £14.6k. Taking this into account, along with our income and expenditure in the year has left the branch with a net loss in movement of funds of £12,829. Our branch reserves carried forward at the end of December 2022 were therefore £220,204 (£233,032 2021). As highlighted at last year’s AGM, our COIF funds can and will fluctuate. As part of our investment risk assessment, the branch appointed an external IFA to conduct an independent review of the fund during the end of the 2021. The conclusion of the report recommended that funds were in a safe place and meeting the requirements of the branch investment strategy and we were advised to review this every three years, which the branch have agreed to do. In cash terms at year end, we had combined funds of £71k, compared to £70k at the end of December 21 so not much difference over the last 12 months. By and large, 2022 ended as a healthy year. As in previous years, we have strived to rehome as many animals as we can. Our reserves and investment policies, coupled with our branch strategy, proves our cautious and prudent approach to the correct ones to ensure the longevity of the branch. Joanna Cherry Hon Treasurer. ## **Reserves Policy** The trustees have a policy of ensuring that the branch has sufficient reserves to continue to operate for a period of three years from the balance sheet date. The trustees take this relatively long term view because, while the demands on our expenditure are fairly constant each year, our income can fluctuate significantly from one year to the next depending on any legacies received. Should there be a two or three year period without any significant legacies, then our level of reserves would start to fall. ## **Investment Policy** The trustees believe that our policy of holding surplus cash in a higher interest account is most appropriate for the charity, given our plans for future donations, which will require ready access to the funds held. ## **Related parties** A salary and some expenses were paid to the Branch Manager, Julia Tucker, who is the sister of Nicola Rushby, in the period 1[st] January 2022 to 31[st] December 2022. ## **Future Plans** The branch looks forward to 2023 after some very difficult years. We will continue to develop our very successful network of fosterers and will also continue to assist the GMAH space management project and help the Inspectors as best we can. We will also help the public where we can when they are struggling with their animals. Whilst our rehoming figures are not as high as last year, we are tremendously proud of what we have achieved in the most difficult of times during the pandemic and we will continue to work, with the help of our amazing volunteers, to rehome as many animals as possible. ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 7 of 8 We will continue to work in the community as far as we are able and permitted and to offer financial assistance to sick and injured animals whose owners are on low incomes. We will continue with our fundraising efforts and hope that this will include our regular dog shows, fairs and quizzes as well as our Christmas card sales, online auctions and Facebook sales. ## **Statement of Trustees' Responsibilities** The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently - Observe the methods and principle in the Charities SORP - Make judgments and estimates that are reasonable and prudent - State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. We would like to thank all our volunteers and supporters for everything they have done in 2022 and look forward to their continued support in 2023. On behalf of the Trustees Julie Reilly Branch Secretary ## **Please see Financial Statements below for:** ## **Independent Examiner's Report Statement of Financial Activities** ## **RSPCA Cheshire (Altrincham) Branch** Annual report and unaudited financial statements for the year ending 31 December 2022 Page 8 of 8 ## **Balance Sheet** **Notes forming part of the Financial Statements** ROYAL s(￿Th FOR TBE PREVENfIoL% OF CRUELTY TO AfqL%IALS no: U3367 Report Of the Trll￿ees Financial Stst¢m¢nts Yur en41ed 31 D&*mber 2022 ROYAL SOCIETY FOR THE PREVEWllOY OF CRUKLTY TO LNIMALS. Fln4Defial st*tenwit5 for the year ended 31 Dttember 2022 Contettt# P4¢ l. Re￿rt of thE Tr￿St￿8 4. Statellmt of finaniial aL*iYities 6. Balanc¢ sheet ROYAL SOCIETY FOR THE PREVEThON OF CRUELTY TOANLfyfAL8. Report of the trustett for the ye*r ended 31 IlecemlxT 2022 The Alti]￿baMBr￿ncb of The Royal Sc¢iety of thEPrcYention of c￿￿ltyto Ati]ma￿ ￿ estsb]ished in 1963. ObJectAves Th¢ objectives of the tharity are to piomote kith toprevent or Suppress crueltyto ajitt￿& andto ¢￿ all soch lawful acts as the cbarirymayconsider to ￿ (x)nth￿1Ve or ittcidentsi to the ottainrtLent of these objects. Reiults Thebrdnch's ittom¢ exceede41 eXp￿"t￿t by £J.725 ID the )rar. Thur was all uweal1￿ loss in the FaluE of itivestEUEnts of £14554. Futhre plans It i& hop¢d that the ¢ontttw¢d efforts (rfTll]5t¢¢s, stsff atMI SUPEKth will le&1 to Ènerew inth¢ charitys incoDY. Trusrees The trust¢¢s during the yE8rwere". Mrs J Reilly Honorary SecTet8ry .Ms J.L Che Hooorary Tr¢&surer- ap￿iD￿d at2022 AGM MrMHart Ms N Raven M8LHung MrN DeÈtt Miss N RLshby Ms J Les2ie Ms D Grindley Mg Jyoli M8 S D Nicholson appoiDt&l iayear resigneAI tu Reserves pollcy The principal fundtng forthebranch are from income frDrn fi￿dr815]ng ewifs, donatiotL%. leg£eies and meetillgs of the Tr￿t￿. whidt c4)veropu*ional f￿￿￿la1 re*iews. The tr￿te£S have a wli¢y of e#SUTsng that the bT#nch h&s 5uffici¢n¢Teserves to continue ￿ operate for apericvl of thTre yeats from the bttl￿ sht* da￿ The take thi$ ttlativety long4e￿vIeW kcause, wbilethe dema ¢)n our expenditure are fairly constant ea¢h yw. oLtriTKO￿* can fluciuate significantly from one yegr to the next depettding on legacits Sknuldthue be a Iwo w th￿t yr4rpCri￿i￿ith0￿ any sAgDifi&mt legacies, theo our level of reseryes would startto fdl. The ¥J￿unt of rt6erves thatwould be T4u]￿d is th[￿ yem. ROYAL SOCIETY FOR ITIE PREVENTION OF CRUELTY TO ANIMALS Report of the trustees (¢ontillved) Rfsk revlew The trustres have r£viewed tbe risks tbat the ¢knty face and ￿lEevethalth¢ nuittrlsk is the tIuCti￿On in its IDconie (kne to lewdcies ￿ee1Ve4 as J)otrd above itither￿pOA1cy. [ThT￿t￿ellt polky The frustees believ¢ that oUr￿lIcY0f holthng surp]us cashiD &higb intuBst aL¥ount is ny)st approprthtr for the chati¢y. given ourp18ns for do[￿10￿ Twhich will r4uire T¢adya¢£ess to the belÈlityto: ' ex￿7￿¢ the ￿0￿0￿ (ullder Section 145 of the 2011 Aet); . to follow thE prncethu¢s laid dovm xt&lhe Gen¢Trl DirKtiort8 8iv¢nby th¢ Charity COn)m￿l0￿￿5 (ulld¢r s¢rtion 145{5Kb) of the 2011 Act)" and Basil of indepeodent e￿￿er,$ report vxamitiatioEL includes 8 revx¢w of accounting records kepiby the charity and a Conwr￿ of tlle 2ceoullts esented Frith th08¢ ttcords. It also ]￿l￿deS Co￿ldeRlI￿ of anyunuwai itCllLS or disclosures in the 8c¢ounts, at)d the evidence thatwo￿ld￿ required inan Huditand conw￿1 (h) nol ¢Twess att audit opinion onth¢ view given by the accounts. Indeptknd¢nt ¢Iaminer's st*teme]rt l) which gives me Te&sonable cause to believe that ill ally I￿21e￿al res￿ the requirelnents to keep accounting reeords in accordan(Y wÉth section 130 of the 2011 ACL and to prepare ac￿ll￿ts sFlJicb w¢ord with the aceoutiÉÈn8 Tecords andto Q)D]ply with the accounting requltcrn￿ts of the 2011 ACL have notbeeN or 21 to vthIc￿ in ry OPiDiOQ attetiii￿ th[J￿Idbe dtaWnAO order to enable apF(qKrunder8tarttlill8of tkn acwwts to be reache ¢remy BostoGL BA (Holls). BFP. FCA Thot54)son Wright (Hale) Litrribj Spring Court Swing Ro*J Haie Chcsbite WA14 2UQ ROYAL SOCIETY FOR THE PREVEwlloN OF CRUELTY TO ANI ALTRLNCHAM BRANCH StAtement of￿￿¢191 AetlTlti&* (iti£ludiDg Income E4*nditurè A¢wunt) for the year ended JI December 2022 funds 2022 funds 2022 Totsl 2022 Tot&1 2021 Not¢ Ittcomlllg resotsrces Brdn¢h share of National collection Subscriptions and dO￿atiO Co]lectillgboxes RehO￿l￿g 24,458 9,919 1.684 16371 24.458 9,919 1.684 IA371 144 344 18.872 24,518 25234 263 15,076 72 97 4,715 Sale of goods 18.872 Totsl IDcomlng resoorces 71.791 71.791 69,975 Ha￿shiP ews Rehomillg animals Fostrring expenses Advertising 1.979 30,961 3.829 1.979 30961 3.829 1,196 37.568 6.372 50 500 4.454 4.454 41223 41,223 45,686 ROYAL SOCIETY FOR THE PRKVEThON OF CRUELTY TO ANIMAI& Stat¢meDtof Flllaocl￿Aetiw5tfiO￿ {inchding ID¢ome aud Espendltsre Account) for the year ended 31 D¢¢¢mb¢r2022 (ulntin￿Cd) Totsl 2022 Total 2021 21ll2 Note B) Brsn¢b Idnth￿trath￿ll IndepeDdent ExamtDatson Telephone 924 924 850 709 3,636 315 969 4.560 293 155(M) 465 709 3,636 315 969 4,560 293 15500 465 524 3.858 269 836 4.198 237 14,632 439 Bank¢harges Ststionery and printng Storage RSPCA go￿lS Athinistratlon wages P¢D5iim ￿sts 27.464 27.464 25.933 Q Payments to RSPC& HQ BTanch C4)ntnbution .378 1.378 Ttstsi resources expended 70.066 70.066 69.808 Net Incomlllgl(outg•ltLg) rt50UT¢CS for the year G81￿{los$) ￿ revaluatiOTL of investments Transfer to desigllafyl fimds Transfrr to restricted fitnd8 Net moveme￿t kn fonds 1,725 1.725 167 {14554) (14354) 24,052 (12.829) (12,829) 24219 Fund bakn brought forward 233.033 233.033 208,814 b￿aTr¢e3 CAnled forw8rd 220.204 220.204 233,033 ROYAL SOCIETYFOR THE PREVENfIoN OF CRIJELTY TO ANI￿lAI& B#]att¢e shert as at 31 De¢embex 2022 2022 2021 Current a85etS Stock VAT Debtor Charities Official Inve5tr&ttFutKI Cash ￿ ballkllnd PD band Other Debtor 215 1961 147,851 71.IK)3 258 1.664 162.405 70,079 221.128 234,406 Credltors: dme vhthin oney OÈber CTcditor5 290 1.374 Net 8wts 220,838 233.032 Fwid b#laLeey Unrestrict¢d funds 220,204 233.033 Totslfunds 220204 233.033 Secret*ry Trnstee Approved(m behalf of the Tn¥iees on 21 ROYAL SOCIETY FOR THE PREv£NfIoN OF CRIJELTY TOAMMALS. Notes forDJing part of the finattcial 5tateJllents for the endwl 31 Dee¢mber 2122 Aeeounting polioe8 The fm8ncial have beeD Pre￿￿A urder the historical cost ¢onveniion in accordallce with applicabl¢ accoilliting stattdath al￿ the Televatttprovisi¢r￿ of Part 8 of th¢ CIwttie5 Art2011 and followth¢ r¢comnwndatioJs . Clwiti&q SORP (FRsl￿2). 4)pli(*ble to accouuting co]DDW￿l￿ ott oratler L Janu2ry 2019. The followillgpriucipal bavebeen ¥ppliel IDcorniftg resour dooations is taken itt theyE8rthese sunLs aTr Rewureex eipeoded Other kncowe 21122 2021 OtherDog Shows I£gacy Regional IxKrd WAt Other fairs Pets atholl Fa¢cbook 5ale5 88 9.750 1.900 563 5J76 3.746 .164 18.8n 4.715 ROYAL SOCIETYFOR ThE PIIEVENIIOY OF CRUELTYTO Nots8 forming part of the fillaneiai 8tsteryMts for theyeAr ethd 31 December 2022 (eontinued) Hgrdsbip ￿e8 2022 2021 Vetuinary f¢¢$ 1.979 1.196 Rehoming 2022 2021 22,297 8.630 34 30,961 29.415 7,920 233 37.568 Anirllal boarding cbar Vtslunteerexpen 2022 2021 240 497 782 845 86 240 520 713 899 65 50 1.121 216 34 Fuel Expenses Irre(xJverable VAT Fails VAT return fee Miscellaneous Just Giwitigsubseriptiolls Bowdon CoDllnUtlltyAs50ciatioD lu￿batOrS {Ashleigh Vet Centre attd Others) 728 408 3.636 ROYAL SOCIETY FOR PRIVEIITEON OFCRiIELTY TO ANIMAIS. ALTHJNCIIAM BL4NCH Trlotes fonDing part of the tlnxncial State￿Ellts forthe Ye#rend￿ 31 2022 (eonlinue41) Employees Therewas one employee iti the )rar. all ad￿]￿. Totat staff costs f￿ the yc2¥ were £l5,5fy) (2021 . £14.632). IDdependent 21122 2021 924 880 Eipenw paid to TruJtee8 branch's adivities. Th¢ one employee i5 tbe sis*r of Tru5t4Mi&8 N Rushby.