RSPCA Glamorgan (North & East) Branch
Charity No. 224336
Trustees' Report and Unaudited Accounts
31 December 2021
RSPCA Glamorgan (North & East) Branch CONTENTS
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 8 |
| Notes to the Accounts | 9 to 13 |
| Detailed Statement of Financial Activities | 14 |
Page 1
RSPCA Glamorgan (North & East) Branch TRUSTEES ANNUAL REPORT
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 224336
Trustees
The following Trustees served during the year:
I.R. Bailey (Resigned 13 September 2021) H.E. Barbrook (Resigned 13 September 2021) W. Davies T. Jones MBE (Resigned 13 September 2021) C. Smith P. Smith M. Wilkinson
Accountants
Andersons Accountancy Services Ltd 10 The Cedars Llanfoist Abergavenny Monmouthshire NP7 9LX
OBJECTIVES AND ACTIVITIES
The objects of the branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the branch. The trustees have reviewed the outcomes and achievements of our objectives and activities for the year to ensure they remain focused on our charitable aims and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear , it is sometimes difficult to quantify and must be balanced against any detriment. We support the activities of our inspectorate by financing the boarding and subsequent rehabilitation and rehoming of abandoned animals. The society's inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to 'the prevention or suppression of cruelty' part of the objects of the RSPCA and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole.
Page 2
RSPCA Glamorgan (North & East) Branch TRUSTEES ANNUAL REPORT
We provide subsidised treatment for animals which are sick or injured and belong to owners on low income. We do this through a voucher scheme and through referrals from local veterinary practices. This work benefits those on means tested benefits and low incomes by giving financial help to obtain care for companion animals in need of veterinary treatment.
We provide subsidised neutering and micro chipping of companion animals for owners residing in the branch area who are on low incomes. We do this by voucher scheme campaigns and events. This work helps to control dog/cat/rabbit populations through timely neutering and benefits owners on low incomes and promotes responsible pet ownership.
We respond to enquiries (received by the Wales central almoning scheme and via the Society's national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.
We offer free animal care advice by the Wales central almoning scheme and via the Society's national call centre. The public benefit from the promotion of responsible pet ownership.
Within the terms of our governing document, we support the Wales Regional Board by providing funds for the Wales Inspectorate boarding scheme; the equine rehoming project; Wales inspectorate voucher scheme; FIV/Felv testing kits: project support and development officer and various items of important inspectorate equipment.
ACHIEVEMENTS AND PERFORMANCE
The branch has continued to meet all eligible requests for assistance. During 2021 the branch issued a number of vouchers for animal treatments including neutering and provided additional financial support for specialised operations or referrals. During the year we also funded the boarding of inspectorate generated cats, dogs and rabbits both in local private boarding establishments and Llys Nini animal centre prior to them being rehomed to caring owners. Our branch volunteers carried out home visits for animals being rehomed from both Llys Nini and Newport animal centres.
FINANCIAL REVIEW
The accounts for the year ended 31st December 2021 are available at the Annual General Meeting, or can be sent to members on request. In August 2002 the branch entered into the National Door to Door collection scheme and in our share of the profit in 2021 was £24,134 (2020 £19,109) which was a welcome addition to our finances. Our branch volunteers have been busy at various events.
Thanks to the small but dedicated group of trustees and volunteers who have ensured the branch continues to operate and provide welfare support for animals most in need in local communities. In particular the volunteers who spend many hours organizing and manning the store and street collection and arranging dog walks and raffles. not forgetting the branch officers who work quietly and effectively in the background to make sure the branch complies with all branch and charity commission requirements.
To the staff of Merthyr clinic, who, everyday face some very difficult challenges and still provide a professional and compassionate service.
Our local Inspectorate have continued to go above and beyond the call of duty to rescue animals in distress and to prosecute owners who have neglected or cruelly treated their animals and we thank them for their diligence and professionalism.
The trustees have reviewed the reserves of the branch. They have reviewed both the income and expenditure of a fixed and variable nature.
The trustees continue to assess risks to which the branch may be exposed and consider ways to mitigate such risks including misappropriation of funds, maintaining reserves adequate to cover welfare commitments and protection of reputation against error or fraud.
PLANS FOR FUTURE PERIODS
Page 3
RSPCA Glamorgan (North & East) Branch TRUSTEES ANNUAL REPORT
The trustees have decided that the best way to ensure a sustainable future for the RSPCA in their area would be to merge with a neighbouring branch (Gwent).The trustee board are confident that a merger could result in a positive move for animal welfare in the region as a whole. In recent years, Glamorgan North & East Branch has experienced decreasing membership and volunteers. A number of trustees resigned at the last AGM and they feel that the interests of the Branch would now best be served by joining a larger branch.
The plan is that the Glamorgan North & East Branch would wind down and transfer its funds over to Gwent Branch, which would extend its boundaries accordingly. The new Branch will accommodate both Branch areas. The agreed name is RSPCA Wyth Sir (Eight Counties).The combined branches will continue to utilise the animal centre based in Molly Wilson House in Merthyr Tydfil to take in, rehabilitate and rehome animals from the area.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The RSPCA Glamorgan North and East Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work with particular reference to the areas of the County Boroughs of Caerphilly, Merthyr Tydfil and Rhondda Cynon Taff in accordance with the policies of the Society. A committee elected at the AGM by and from amongst branch members, governs the branch, the committee are the trustees of the branch and are briefed on their responsibilities as trustees. Branch officers are elected by the committee. The committee is responsible for returning copies of its annual report and accounts to the Charity Commission each year.
The trustees meet regularly to make decisions and review the work of the branch and its financial position. The day to day running of the branch is delegated to the Honorary Branch Secretary.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to 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 Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
P. Smith Trustee 14 April 2022
Page 4
RSPCA Glamorgan (North & East) Branch INDEPENDENT EXAMINERS REPORT
Independent Examiner's Report to the trustees of RSPCA Glamorgan (North & East) Branch
I report to the trustees on my examination of the accounts of RSPCA Glamorgan (North & East) Branch for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity'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 can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts did 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.
Mary Anderson FCA ICAEW Andersons Accountancy Services Ltd 10 The Cedars Llanfoist Abergavenny Monmouthshire NP7 9LX 14 April 2022
Page 5
RSPCA Glamorgan (North & East) Branch STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2021
| Notes Income and endowments from: Donations and legacies 3 Investments 4 Total Expenditure on: Charitable activities 5 Total Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2021 £ 26,974 31 |
Restricted funds 2021 £ - 20 |
Total funds 2021 £ 26,974 51 |
Total funds 2020 £ 19,634 378 |
|---|---|---|---|---|
| 27,005 23,252 |
20 6,950 |
27,025 30,202 |
20,012 33,072 |
|
| 23,252 - |
6,950 - |
30,202 - |
33,072 - |
|
| 3,753 | (6,930) | (3,177) | (13,060) | |
| 3,753 | (6,930) | (3,177) | (13,060) | |
| 3,753 95,290 |
(6,930) 63,681 |
(3,177) 158,971 |
(13,060) 172,031 |
|
| 99,043 | 56,751 | 155,794 | 158,971 |
Page 6
RSPCA Glamorgan (North & East) Branch BALANCE SHEET
at 31 December 2021
| Charity No. 224336 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 8 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 9 Restricted income funds Unrestricted funds 9 General funds Reserves 9 Total funds |
2021 £ 158,796 158,796 (3,002) 155,794 155,794 155,794 155,794 56,751 56,751 99,043 99,043 155,794 |
2020 £ 160,445 |
|---|---|---|
| 160,445 (1,474) |
||
| 158,971 158,971 |
||
| 158,971 | ||
| 158,971 | ||
| 63,681 | ||
| 63,681 95,290 |
||
| 95,290 | ||
| 158,971 |
Approved by the trustees on 14 April 2022
And signed on their behalf by:
P. Smith Trustee 14 April 2022
Page 7
RSPCA Glamorgan (North & East) Branch STATEMENT OF CASH FLOWS for the year ended 31 December 2021
| Cash flows from operating activities Net expenditure per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Other gains/losses Increase/(Decrease) in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2021 £ (3,177) (51) - 1,528 (1,700) 51 51 - (1,649) 160,445 158,796 158,796 158,796 |
2020 £ (13,060) (378) - (1,526) |
|---|---|---|
| (14,964) 378 |
||
| 378 | ||
| - | ||
| (14,586) | ||
| 175,031 | ||
| 160,445 | ||
| 160,445 | ||
| 160,445 |
Page 8
RSPCA Glamorgan (North & East) Branch NOTES TO THE ACCOUNTS
for the year ended 31 December 2021
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
RSPCA Glamorgan (North & East) Branch NOTES TO THE ACCOUNTS
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 10
RSPCA Glamorgan (North & East) Branch NOTES TO THE ACCOUNTS
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
||||
|---|---|---|---|---|
| Income and endowments from: Donations and legacies Investments Total Expenditure on: Charitable activities Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations and subscriptions Collections 4 Income from investments |
Unrestricted £ 31 31 |
Unrestricted funds 2020 £ 19,634 220 |
Restricted funds 2020 £ - 158 |
Total funds 2020 £ 19,634 378 |
| 19,854 33,072 |
158 - |
20,012 33,072 |
||
| 33,072 | - | 33,072 | ||
| (13,218) | 158 | (13,060) | ||
| (13,218) | 158 | (13,060) | ||
| (13,218) 108,508 |
158 63,523 |
(13,060) 172,031 |
||
| 95,290 | 63,681 | 158,971 | ||
| Unrestricted £ |
Total 2021 £ 26,905 69 |
Total 2020 £ 19,488 146 |
||
| 26,905 | ||||
| 69 | ||||
| 26,974 | 26,974 | 19,634 | ||
| Restricted £ 20 |
Total 2021 £ 51 |
Total 2020 £ 378 |
||
| 20 | 51 | 378 |
Page 11
RSPCA Glamorgan (North & East) Branch NOTES TO THE ACCOUNTS
5 Expenditure on charitable activities
| 5 Expenditure on charitable activities |
||||
|---|---|---|---|---|
| Expenditure on charitable activities Branch Contributions Inspectorate support Veterinary fees and drugs Insurance Telephone and postage Welfare assistance scheme Grants made Governance costs Independent examiners fee 6 Analysis of grants Activity or programme Merthyr clinic Activity or programme Merthyr clinic |
Unrestricted £ 6,378 2,030 12,648 262 14 1,560 - 360 23,252 |
Restricted £ - - - - - - 6,950 - |
Total 2021 £ 6,378 2,030 12,648 262 14 1,560 6,950 360 |
Total 2020 £ 22,000 3,840 5,589 524 162 597 - 360 |
| 6,950 | 30,202 | 33,072 | ||
| Grants to Institutions £ |
Total 2021 £ 6,950 |
Total 2020 £ - |
||
| 6,950 | ||||
| 6,950 | 6,950 | - | ||
| Activities undertaken directly £ |
Total 2021 £ 6,950 |
Total 2020 £ |
||
| 6,950 | - | |||
| 6,950 | 6,950 | - |
7 Staff costs
No employee received emoluments in excess of £60,000.
8 Creditors:
amounts falling due within one year
| Trade creditors Other creditors Accruals and deferred income |
2021 £ 1,077 145 1,780 3,002 |
2020 £ 572 145 757 |
|---|---|---|
| 1,474 |
Page 12
RSPCA Glamorgan (North & East) Branch NOTES TO THE ACCOUNTS
9 Movement in funds
| At 1 January 2021 Restricted funds: Restricted income funds: Donation 63,681 Total 63,681 Unrestricted funds: General funds 95,290 Revaluation Reserves: Total funds 158,971 Purposes and restrictions in relation to the funds: Restricted funds: Donation Use in Merthyr Clinic 10 Analysis of net assets between funds Net current assets |
Incoming resources (including other gains/losses) £ |
Resources expended £ |
At 31 December 2021 £ 56,751 |
|---|---|---|---|
| 20 | (6,950) | ||
| 20 | (6,950) | 56,751 | |
| 99,043 | |||
| 27,005 | (23,252) | ||
| 27,025 | (30,202) | 155,794 | |
| Unrestricted funds £ 99,043 |
Restricted funds £ 56,751 |
Total £ 155,794 |
|
| 99,043 | 56,751 | 155,794 |
Page 13
RSPCA Glamorgan (North & East) Branch DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2021
| Income and endowments from: Donations and legacies Donations and subscriptions Collections Investments Total income and endowments Expenditure on: Charitable activities Branch contributions Inspectorate support Licence Veterinary fees and drugs Insurance Telephone and postage Welfare and assistance scheme Grants made Governance costs Independent examiners fee Total of expenditure on charitable activities Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds |
Unrestricted funds 2021 £ 26,905 69 |
Restricted funds 2021 £ - - |
Total funds 2021 £ 26,905 69 |
Total funds 2020 £ 19,488 146 |
|---|---|---|---|---|
| 26,974 | - | 26,974 | 19,634 | |
| 31 | 20 | 51 | 378 | |
| 31 | 20 | 51 | 378 | |
| 27,005 6,378 2,030 - 12,648 262 14 1,560 - |
20 - - - - - - - 6,950 |
27,025 6,378 2,030 - 12,648 262 14 1,560 6,950 |
20,012 22,000 3,840 - 5,589 524 162 597 - |
|
| 22,892 | 6,950 | 29,842 | 32,712 | |
| 360 | - | 360 | 360 | |
| 360 | - | 360 | 360 | |
| 23,252 23,252 - |
6,950 6,950 - |
30,202 30,202 - |
33,072 33,072 - |
|
| 3,753 | (6,930) | (3,177) | (13,060) | |
| 3,753 - |
(6,930) | (3,177) - |
(13,060) - |
|
| - | ||||
| 3,753 | (6,930) | (3,177) | (13,060) |
Page 14
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