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2022-12-31-accounts

Charity registration number: 223 677

RSPCA - Clwyd and Colwyn Branch

Annual Report and Financial Statements for the Year Ended 31 December 2022

RSPCA - Clwyd and Colwyn Branch

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 18

RSPCA - Clwyd and Colwyn Branch

Reference and Administrative Details

Trustees S Moss I Train L Baxendale S Foulkes D Williams D Owen C Roberts Charity Registration Number 223 677 Principal Office 1 Vaughan Street Rhyl LL18 1TB 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 2022.

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. Since May 2021 this has been through our clinic, or occasionally, with a voucher scheme for use with private local vets. 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.

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

2022 has been a very challenging year with ever increasing prices for drugs, equipment, and utilities. The year started with another lockdown which continued until late April before some relaxation of rules occurred and we could finally get back to more normal activities. This included moving away from purely emergency work to being able to provide routine consultations and bringing some much needed income.

In January Olaz Inglasias left the branch to work in a larger veterinary practice. We were very fortunate to find Paul Mayers who had recently taken early retirement and agreed to work for us two days a week. Later he agreed to a further day to undertake more clinical procedures. He has proved to be a welcome addition to the team doing some complex surgery that previously we had to outsource to private vets. He was joined by John Barton and Auras Cucuruzac who worked one day a week. All three acted as locums thus reducing the overall cost to the branch.

In June we received the delayed delivery of the Xray machine. This cost more than originally quoted. The branch is very grateful to West Gwynedd branch who donated £10,000 towards the cost of this equipment. Following a visit from the Radiation Protection Advisor, Peter Crocket, we were required to do some remedial work to the doors and some surrounding areas adjacent to the Xray machine.

Fire regulations : following a visit from the fire service it was discovered that the loft area between Vaughan street and Bedford street properties had no dividing wall. Quotes for the work had to be sought. More unexpected expense.

In June the treasurer reported that the clinic was running at a loss of £10,000-00 per month and we had to draw down from our CCLA fund. At this stage the branch had two years operating costs. Regrettably we had to increase the prices for consultations, drugs, and procedures to clients. We are still below private veterinary practices and the new charity that opened in Rhyl, The Animal Trust.

There is an acute shortage of veterinary practitioner in the UK. As a result Vets Now, the practice that we use for our out of hours service had to close for one week as they could not find veterinary cover.

Page 2

RSPCA - Clwyd and Colwyn Branch

Trustees' Report (continued)

Wrexham Deeside branch no longer has any trustees. The Wales Cymru board appointed three members to oversee the branch activities along with Gavin Bevan, Senior Branch partnership manger. An invitation came from The Welsh board appointed trustees for branches in North Wales to apply to merge with Wrexham Deeside. Clwyd and Colwyn trustees agreed to express an interest in a merger as our boundaries are contiguous with Wrexham Deeside. A business plan was compiled and submitted and a meeting took place on 30th September with the Welsh Board appointed trustees. We were later told that our business plan was accepted and the formal process of merging two branches could proceed.

By September it was becoming clear that our expenditure was exceeding our income and radical steps were needed to reduce our costs. The first step was to discontinue our contribution to the mobile clinic at the end of the five year contract in December 2022. This would save £10,00-00 per annum. The decision to make member of staff redundant was discussed by all the trustees. The member of staff was chosen as the post would not affect the function of the clinic. This would save the branch £17,800-00 per annum. The unanimous decision was take to make the post redundant from 1st December 2022. All the government guidance was adhered to for the process of making redundancies.

The number of animals seen this year is as follows:

2022 2021 2020 2019
Dogs 2,094 1,555 2,171 1,591
Cats 974 906 1,255 1,050
Other 70 36 38 75
Microchipped - - - 294
Wildlife numbers
Accepted 143
Transferred 55
Released 52
PTS 21

Number of animals operated on: 496 (598 seperate operations)

Cats protection neutering generated £4,400.

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

Page 3

RSPCA - Clwyd and Colwyn Branch

Trustees' Report (continued)

Financial review

The branch has become a victim of its success with more people using the clinic. However with soaring prices it has been increasingly difficult to ensure that the prices that are being charged are within the means of the clients. This, allied to the maintenance cost of the building and adhering to fire and building regulations, have had a significant impact on our resources. 2023 will be a very challenging year for the branch.

Carol Roberts has again secured a grant of £2,500-00 from the Rhyl Flats Windfarm to go toward animal feed for the food banks. Well done and thanks to Carol.

Principal funding sources

The main source of funding for these activities is from a RSPCA Headquarters grant from the house-to-house collection. This year we received £22,667. Our other source of income was from the Prestatyn and the new Rhyl shop which have slowly returned to normal operation following Covid restrictions during 2020 and 2021. The branch is grateful to the small group of volunteers that help in the shops and help raise funds for the clinic. Carol, one of the trustees has managed to obtain grants for £2,500-00 from Rhyl windfarms. This has gone to provide food for the branch’s food bank.

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.

Page 4

RSPCA - Clwyd and Colwyn Branch

Trustees' Report (continued)

Trustees who served during the period:

Lynn Baxendale Philomena Denehy (resigned 1 April 2022) Elaine Evans (resigned 1 December 2022) Sue Foulkes Sylvia Moss (Treasurer) Dianna Owen Carol Roberts Irene Train (Secretary) David Williams (Chairman)

The annual report was approved by the trustees of the charity on 30 March 2023 and signed on its behalf by:

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

Page 5

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 Charities (Accounts and Reports) Regulations 2008, 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 30 March 2023 and signed on its behalf by:

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

Page 6

RSPCA - Clwyd and Colwyn Branch

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

I report to the trustees on my examination of the accounts of RSPCA - Clwyd and Colwyn Branch for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity 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

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

30 March 2023

Page 7

RSPCA - Clwyd and Colwyn Branch

Statement of Financial Activities for the Year Ended 31 December 2022

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
16
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
16		 Unrestricted
£
85,906
89,922
16,602
2,485
194,915
(14,259)
(206,006)
(220,265)
(25,350)
511,790
486,440
Unrestricted
£
38,104
118,499
26,215
1
182,819
(13,784)
(227,410)
(241,194)
(58,375)
570,165
511,790		 Total
2022
£
85,906
89,922
16,602
2,485
194,915
(14,259)
(206,006)
(220,265)
(25,350)
511,790
486,440
Total
2021
£
38,104
118,499
26,215
1
182,819
(13,784)
(227,410)
(241,194)
(58,375)
570,165
511,790

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 11 to 18 form an integral part of these financial statements. Page 8

RSPCA - Clwyd and Colwyn Branch

Statement of Financial Activities for the Year Ended 31 December 2022 (continued)

The funds breakdown for 2021 is shown in note 16.

The notes on pages 11 to 18 form an integral part of these financial statements. Page 9

RSPCA - Clwyd and Colwyn Branch

(Registration number: 223 677) Balance Sheet as at 31 December 2022

Note
Fixed assets
Tangible assets
13
Current assets
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
16		 2022
£
224,088
269,962
(7,610)
262,352
486,440
486,440
486,440		 2021
£
230,595
290,078
(8,883)
281,195
511,790
511,790
511,790

The financial statements on pages 8 to 18 were approved by the trustees, and authorised for issue on 30 March 2023 and signed on their behalf by:

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

The notes on pages 11 to 18 form an integral part of these financial statements. Page 10

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

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 11

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

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 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

Land and buildings

Depreciation method and rate 2% straight line basis

Page 12

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

33% straight line basis on office Furniture and equipment equipment and 25% reducing balance method on fixtures & fittings Motor vehicles 25% straight line basis

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 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		 Unrestricted
funds
General
£
29,591
55,630
685
85,906		 Total
2022
£
29,591
55,630
685
85,906		 Total
2021
£
37,804
-
300
38,104

3 Income from charitable activities

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
£
89,922
Unrestricted
funds
General
£
16,602
-
16,602		 Total
2022
£
89,922
Total
2022
£
16,602
-
16,602		 Total
2021
£
118,499
Total
2021
£
16,215
10,000
26,215

Page 13

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

5 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
6
Expenditure on charitable activities
Note
Veterinary fees and drugs
Welfare assistance
Mobile clinic
Motor expenses
Rates
Light and heat
Repairs and maintenance
Travelling
Insurance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Sundry expenses
Legal and professional fees
Bank charges
Depreciation, amortisation and other similar
costs
Staff costs
Governance costs		 Unrestricted
funds
General
£
2,485
Unrestricted
funds
General
£
73,209
9,000
6,000
4,255
2,215
2,893
8,455
150
1,979
1,618
1,299
765
5,427
795
2,284
14,955
69,706
1,001
206,006		 Total
2022
£
2,485
Total
2022
£
73,209
9,000
6,000
4,255
2,215
2,893
8,455
150
1,979
1,618
1,299
765
5,427
795
2,284
14,955
69,706
1,001
206,006		 Total
2021
£
1
Total
2021
£
42,310
42,112
-
3,493
1,382
2,654
1,896
312
622
2,170
1,632
552
895
-
2,412
16,779
107,049
1,140
227,410

Page 14

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
1,001
1,001		 Total
2022
£
1,001
1,001		 Total
2021
£
1,140
1,140

Page 15

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

8 Net incoming/outgoing resources

Net outgoing resources for the year include:

Loss on disposal of fixed assets held for the charity's own use
Depreciation of fixed assets		 2022
£
(1,131)
16,086		 2021
£
-
16,779

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:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
66,424
1,213
2,069
69,706		 2021
£
98,184
5,402
3,463
107,049

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

2022 2021
No No
Clinic 3 3

No employee received emoluments of more than £60,000 during the year

11 Independent examiner's remuneration

11 Independent examiner's remuneration
2022 2021
£ £
Examination of the financial statements 1,001 1,140

Page 16

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

12 Taxation

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

13 Tangible fixed assets

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Eliminated on disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
14 Cash and cash equivalents
Cash at bank
15 Creditors: amounts falling due within o
Other taxation and social security
VAT grant repayable
Accruals		 Land and
buildings
£
246,802
-
-
246,802
37,575
4,936
-
42,511
204,291
209,227
ne year		 Furniture and
equipment
£
56,127
-
-
56,127
35,770
8,146
-
43,916
12,211
20,357		 Furniture and
equipment
£
56,127
-
-
56,127
35,770
8,146
-
43,916
12,211
20,357		 Motor vehicles
£
9,744
10,115
(2,150)
17,709
8,733
3,004
(1,614)
10,123
7,586
1,011
2022
£
269,962
2022
£
1,352
870
5,388
7,610		 Motor vehicles
£
9,744
10,115
(2,150)
17,709
8,733
3,004
(1,614)
10,123
7,586
1,011
2022
£
269,962
2022
£
1,352
870
5,388
7,610		 Total
£
312,673
10,115
(2,150)
320,638
82,078
16,086
(1,614)
96,550
224,088
230,595
2021
£
290,078
56,127
35,770
8,146
-
43,916 10,123
12,211 7,586
20,357 1,011
2022
£
269,962
2022
£
1,352
870
5,388
7,610
2021
£
1,305
-
7,578
8,883

Page 17

RSPCA - Clwyd and Colwyn Branch

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

16 Funds

16 Funds
Unrestricted funds
General
Unrestricted
Unrestricted general funds
General funds		 Balance at 1
January 2022
£
511,790
Balance at 1
January 2021
£
570,165		 Incoming
resources
£
194,915
Incoming
resources
£
182,819		 Resources
expended
£
(220,265)
Resources
expended
£
(241,194)		 Balance at 31
December
2022
£
486,440
Balance at 31
December
2021
£
511,790

17 Analysis of net assets between funds

17 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
£
224,088
269,962
(7,610)
486,440
Unrestricted
funds
General
£
230,595
290,078
(8,883)
511,790		 Total funds at
31 December
2022
£
224,088
269,962
(7,610)
486,440
Total funds at
31 December
2021
£
230,595
290,078
(8,883)
511,790

Page 18