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2020-12-31-accounts

Charity registration number: 223 677

RSPCA - Clwyd and Colwyn Branch

Annual Report and Financial Statements for the Year Ended 31 December 2020

RSPCA - Clwyd and Colwyn Branch

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Statement of Trustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16

RSPCA - Clwyd and Colwyn Branch

Reference and Administrative Details

Trustees S Moss
I Train
S Nowland
L Baxendale
E Evans
P Denehey
S Foulkes
D Williams
V Baines
D Owen
C Roberts
L Worthington
Principal Office 1 Vaughan Street
Rhyl
LL18 1TB
Charity Registration Number 223 677
Independent Examiner Aston Hughes Ltd
Selby Towers
29 Princes Drive
Colwyn Bay
North Wales
LL29 8PE

Page 1

RSPCA - Clwyd and Colwyn Branch

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.

Objectives and activities

Objects and aims

The objectives of the branch are to promote the work of the objectives of the National Society of the RSPCA, within Clwyd and Colwyn area.

The key aims are to provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through a voucher scheme. This work helps those on means tested benefits by giving them financial help to obtain care for their companion animals in need of veterinary treatment.

We also provide a subsidised neutering and microchipping of companion animals which helps to control dog and cat populations and promotes responsible pet ownership.

Fundraising disclosures

The main source of funding for these activities is from a RSPCA Headquarters grant from the house-to-house collection. However, due to the Covid 19 pandemic, there was no such activity this year. Our other source of income was from the Prestatyn shop which has not been able to trade normally as a result of the numerous Lockdowns due to the Covid 19.

There was a brief period of relaxation of the restrictions and the shop reopened under strict Covid19 guidelines The committee would like to express its gratitude to Carol Foggarty for all the hours of work she put into getting the shop ready to open with all the necessary health and safety requirements. Special congratulations for passing the unannounced inspection from the Denbighshire Environment Health departments check on the Covid 19 safety regulations. Our thanks to go to the small group of volunteers that helped in the shop.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

2020 has been an incredibly challenging year and one that could not have been planned for. It started well with the appointment of a full-time veterinary surgeon, Olaz Inglasias and the clinic opening for five days a week. There was slippage in the building work on the new surgical facility in Bedford Street but we went ahead and began to order equipment for the facility

The beginning of the year saw the mobile clinic struggling to operate due to the sickness absence of the vet, Jim Mason. Various locums provided a sporadic service.

March 23rd National Lockdown: This unprecedent action left us wondering how we would continue our service; RSPCA was able to obtain permission for clinics and vets to be considered essential workers. Kieren Manager, Olaz, vet and Claire formed a “bubble” along with two volunteers. A system was devised to safely manage the transfer of animals from the owners to clinic staff and the service was established foer Emergency care only. At this time Aberconwy Clinic furloughed all its staff and closed down the clinic The mobile clinic. Also ceased to operate. Clwyd and Colwyn offered to manage the service for all RSPCA clients from across north Wales. Huge thanks go to Kieren for managing the immense task of setting up the 3 data bases to enable this to happen.

Page 2

RSPCA - Clwyd and Colwyn Branch

Trustees' Report

The dedicated team carried out this task until October 30th when the Mobile clinic and Aberconwy began to slowly re-establish their service. During this time the team worked 12-hour days seeing clients and providing telephone consultations and provided a delivery of controlled medicines and temperature sensitive medicines to clients across north Wales. This delivery service was carried out by volunteer motorbike enthusiast This solution was suggested to the branch by Bob Ellis -Jones. The Branch is grateful to Jimmy Aspinall, Neil Pearson and Daniel Hilton who undertook this vital work.

The number of animals seen this year is as follows:

2020 2019 2018
Dogs 2,171 1,591 1,288
Cats 1,255 1,050 651
Other 38 75 48
Microchipped - 294 160
Total 3,464
Telephone consultations: 20,000

Prescriptions dispensed: 1,850

New clients registered: 675

When the Welsh Government permitted re-homing to recommence in July 2020 the branch found homes for 103 cats. We continued to provide food and litter to the cat fosterers and continued to support feral cat communities by providing food.

The Trustees are tremendously proud of the contribution made by the dedicated team of the Clwyd and \Colwyn Branch to animal welfare during the Covid 19 pandemic.

Our branch continues to make a financial contribution to the RSPCA Cymru Wales and Cats Protection Neutering Scheme which continues to neuter cats annually throughout the Branch area and Wales as a whole.

Financial review

The Branch has received no income from Headquarters as the annual house to house collection was not carried out in 2020 due to Covid 10 lockdown. The Prestatyn shop only traded for a few weeks. A £10,000 grant from Denbighshire CC was most welcome.

A successful Grant application was made by Trustee Carol Roberts, to Rhyl Flat Windfarm. The grant for £2,500 which has been received in 2021 stipulated it be used to purchase animal food. This food has been distributed through the Food Banks in Rhyl

Income was down from the clinic as no routine treatment was allowed and again a grant of £10,000 was received for the clinic from Denbighshire CC. Funds were made to the branch from the Mobile Clinic team for which we were most grateful.

At the year end the Charity had unrestricted reserves of £570,046 (2019 - £534,805) of which cash at bank and in hand was £340,509 (2019 - £356,066).

Two trustees have developed online sale of goods which brings in, small, but welcome income. Thank you, Sylvia and Sue.

Page 3

RSPCA - Clwyd and Colwyn Branch

Trustees' Report

Plans for future periods

Aims and key objectives for future periods

In 2021 the trustees will have to look critically to see what services can be reduced or discontinued. One service that is under review is the Cat Rehoming scheme.

Structure, governance and management

Nature of governing document

The charity (RSPCA Clwyd and Colwyn Branch) is constituted as an unicorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (updated in 2006).

Organisational structure

A committee is elected at the AGM and governs the branch, who are trustees of the branch. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. The trustees regularly review risks which the charity faces on a regular basis covering operational and financial reviews. The trustees also identify other operational and business risks which have been identified as:

  1. Inability to operate the shops or the animal welfare clinic due to fire or other destruction.

  2. Loss of reputation through fraud or error.

  3. Loss of income through fraud or error.

  4. Insufficient funds to cover the cost of animal welfare activities.

The trustees hold meetings alternate months at which decisions are made. The management of the clinic is delegated to the clinic manager as is the Prestatyn shop.

The annual report was approved by the trustees of the charity on 25 March 2021 and signed on its behalf by:

......................................... I Train Trustee

Page 4

RSPCA - Clwyd and Colwyn Branch

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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:

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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.

Approved by the trustees of the charity on 25 March 2021 and signed on its behalf by:

......................................... I Train Trustee

Page 5

RSPCA - Clwyd and Colwyn Branch

Independent Examiner's Report to the trustees of RSPCA - Clwyd and Colwyn Branch

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 7 to 16.

Respective responsibilities of trustees and examiner

As the charity’s trustees of RSPCA - Clwyd and Colwyn Branch 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 RSPCA - Clwyd and Colwyn Branch's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since RSPCA - Clwyd and Colwyn Branch's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Chartered Accountants, 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 RSPCA - Clwyd and Colwyn Branch 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 accounting 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.

...................................... Mr Andrew D Erasmus BSc, FCA for and on behalf of Aston Hughes Ltd Chartered Accountants

Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE

25 March 2021

Page 6

RSPCA - Clwyd and Colwyn Branch

Statement of Financial Activities for the Year Ended 31 December 2020

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Expenditure on:
Raising funds
Charitable activities
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Expenditure on:
Raising funds
Charitable activities
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted
£
63,091
158,280
28,619
1,009
250,999
(3,887)
(211,752)
(215,639)
35,360
534,805
570,165
Unrestricted
£
25,094
60,186
15,803
2,031
103,114
(12,152)
(228,697)
(240,849)
(137,735)
672,540
534,805		 Total
2020
£
63,091
158,280
28,619
1,009
250,999
(3,887)
(211,752)
(215,639)
35,360
534,805
570,165
Total
2019
£
25,094
60,186
15,803
2,031
103,114
(12,152)
(228,697)
(240,849)
(137,735)
672,540
534,805

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note 17.

The notes on pages 9 to 16 form an integral part of these financial statements. Page 7

RSPCA - Clwyd and Colwyn Branch

(Registration number: 223 677) Balance Sheet as at 31 December 2020

Note
Fixed assets
Tangible assets
13
Current assets
Investments
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
17		 2020
£
215,929
17,120
340,627
357,747
(3,511)
354,236
570,165
570,165
570,165		 2019
£
163,059
17,120
356,066
373,186
(1,440)
371,746
534,805
534,805
534,805

The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 25 March 2021 and signed on their behalf by:

......................................... I Train Trustee

The notes on pages 9 to 16 form an integral part of these financial statements. Page 8

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

RSPCA - Clwyd and Colwyn Branch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Other trading activities

Shop income is recognised as earned (that is, as the related goods or services are provided).Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 9

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1,000.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Land and buildings 2% straight line basis 33% straight line basis on office Furniture and equipment equipment and 25% reducing balance method on fixtures & fittings Motor vehicles 25% straight line basis

Page 10

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

Current asset investments

Current asset investments are included at the lower of cost and net realisable value / market value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Legacies
Regular giving and capital donations
3
Income from charitable activities
Grants - other agencies
Clinic donations
4
Income from other trading activities
Trading income;
Shop income from sale of donated goods and
services
Covid grant income		 Unrestricted
funds
General
£
29,203
33,549
339
63,091
Unrestricted
General
£
32,461
125,819
158,280
Unrestricted
funds
General
£
8,619
20,000
28,619		 Total
2020
£
29,203
33,549
339
63,091
Total
2020
£
32,461
125,819
158,280
Total
2020
£
8,619
20,000
28,619		 Total
2019
£
20,749
4,249
96
25,094
Total
2019
£
-
60,186
60,186
Total
2019
£
15,803
-
15,803

Page 11

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

5 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
1,009		 Total
2020
£
1,009		 Total
2019
£
2,031

6 Expenditure on charitable activities

Note
Clinic costs
Depreciation, amortisation and other
similar costs
Staff costs
Allocated support costs
Governance costs		 Unrestricted
funds
General
£
110,831
16,867
80,602
2,552
900
211,752		 Total
2020
£
110,831
16,867
80,602
2,552
900
211,752		 Total
2019
£
173,539
6,454
46,769
555
1,380
228,697

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
900
900		 Total
2020
£
900
900		 Total
2019
£
1,380
1,380

Page 12

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

8 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

Depreciation of fixed assets 2020
£
16,867		 2019
£
6,454

9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2020
£
77,719
763
2,120
80,602		 2019
£
45,558
-
1,211
46,769

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Clinic
No employee received emoluments of more than £60,000 during the year
11 Independent examiner's remuneration
Examination of the financial statements		 2020
No
3
2020
£
900		 2019
No
3
2019
£
1,380

Page 13

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

12 Taxation

The charity is a registered charity and is therefore exempt from taxation.

13 Tangible fixed assets

Land and
buildings
£
Cost
At 1 January 2020
183,341
Additions
44,227
At 31 December 2020
227,568
Depreciation
At 1 January 2020
28,087
Charge for the year
4,552
At 31 December 2020
32,639
Net book value
At 31 December 2020
194,929
At 31 December 2019
155,254
14 Current asset investments
Cash deposits
15 Cash and cash equivalents
Cash at bank
16 Creditors: amounts falling due within one year
Accruals		 Furniture and
equipment
£
18,408
25,509
43,917
16,485
9,879
26,364
17,553
1,923		 Furniture and
equipment
£
18,408
25,509
43,917
16,485
9,879
26,364
17,553
1,923		 Motor vehicles
£
9,744
-
9,744
3,861
2,436
6,297
3,447
5,883
2020
£
17,120
2020
£
340,627
2020
£
3,511		 Motor vehicles
£
9,744
-
9,744
3,861
2,436
6,297
3,447
5,883
2020
£
17,120
2020
£
340,627
2020
£
3,511		 Total
£
211,493
69,736
281,229
48,433
16,867
65,300
215,929
163,060
2019
£
17,120
43,917 9,744
16,485
9,879		 3,861
2,436
26,364 6,297
17,553 3,447
1,923 5,883
2020
£
17,120
2020
£
340,627
2020
£
3,511
2019
£
356,066
2019
£
1,440

Page 14

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

17 Funds

17 Funds
Unrestricted funds
General
Unrestricted
Unrestricted general funds
General funds		 Balance at 1
January 2020
£
534,805
Balance at 1
January 2019
£
672,540		 Incoming
resources
£
253,454
Incoming
resources
£
117,858		 Resources
expended
£
(218,094)
Resources
expended
£
(255,593)		 Balance at 31
December
2020
£
570,165
Balance at 31
December
2019
£
534,805

18 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
215,929
357,747
(3,511)
570,165
Unrestricted
funds
General
£
163,059
373,186
(1,440)
534,805		 Total funds at
31 December
2020
£
215,929
357,747
(3,511)
570,165
Total funds at
31 December
2019
£
163,059
373,186
(1,440)
534,805

Page 15

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2020

19 Analysis of net funds

19 Analysis of net funds
Cash at bank and in hand
Current asset investments
Net debt
Cash at bank and in hand
Current asset investments
Net debt		 At 1 January
2020
£
356,066
17,120
373,186
At 1 January
2019
£
566,170
17,120
583,290		 At 31
December
2020
£
356,066
17,120
373,186
At 31
December
2019
£
566,170
17,120
583,290

Page 16