**REGISTERED CHARITY NUMBER: 224339** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FOR** ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB RSPCA (PembrokaNr• brnnth) For the r 31 Detemb¢r 2020 I re￿t on the fIna￿la1 ststements (* psifA (p￿￿{￿re lYarKh) (ts dlarlty) for the year ￿ 31 D￿ember 2020. The trustees are re5pJn51Lk tre FreparatI￿ of ￿ fi￿1ndal 5tsterrent& trLthe5 conadw that an awjlt Is r￿ rwjIr￿ for ttI5 year urts secuan 144(2) d ttE ¢JwttJe5 Ad 2011 (tt* 2011 Act) arKI that an IrKJeFerMlent eyamlrK7Y￿l5 neth. It Is my rtswnthllty to: amlne the acccthts ￿jer ￿tiCI) 145 rfthe 2011 kt to foll￿ the K￿lureS lald tn the gwal DlredkTh the Charfty Commlssl under Sethl￿ 145(5Xb) of the 2011 ￿. aThl to stste Yk*ther partyojiar mattets habe con* to my attentkn. Ba•ii ¢* Indep￿d•Tht •x•mln•rf• ••wt My examlnath)n ¥rds carrled crtrt In wnn trt gwdl glven ty the COMMIS￿¢)n. An examlnath)n I￿L￿5 a rthrfew of the acC￿l￿1￿j rttc*ts kept ty tr* d￿ty and a compa￿$¢n of the accounts presented vlth those rxmr* wth ￿ aCC[￿ntIl¥j r￿UlTernents (* the 2011 kt have ncrt ￿en m< or 12) to ¥thlch, In my crlnkn, attenilcn #￿Id te to enotle a WOPU LThdustandlng of tr Mr Nkholas &Issett Harrls Ba88•tt Umltod ..2021 5 New Mlll Crmjrt PhoenL¥ Way 5A7 9FG ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ||**Page**| |---|---| |**Report of the Trustees**|1 to 4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7 to 10| |**Detailed Statement of Financial Activities**|11| ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the FRS102 Charity SORP and the Charities Act 2011. ## Introduction The RSPCA Pembrokeshire Branch (registered charity number 224339) is an unincorporated charitable association and a separately registered Branch of the Royal Society for the Prevention of Cruelty to Animals (the National RSPCA), carrying out its direct animal welfare work within the region of Pembrokeshire. The Branch is governed by the National RSPCA Branch Rules, revised in 2018. The Branch constitution requires seven trustees to be elected by the Branch members at an AGM, however, in February 2017, after the resignation of the committee members due to ill health and age, the Branch passed over the management and stewardship of the Branch, its primary activities and its resources to the National RSPCA. Once under national trusteeship, trustees are appointed for the Branch by the Branch Affairs Committee - usually 3 as in this case with at least one from the region the Branch resides in. The current nationally appointed temporary Trustees are: ## Mr P Baxter Mr M Tomlinson Mr P Draycott It is hoped through the recruitment of volunteers and potential trustees the Branch will again move back into local trusteeship. Their purpose in this role is to manage the affairs of the RSPCA Pembrokeshire Branch and secure their proper application in fulfilment of the Branch objects until such time as the Branch is returned to the control of a local committee. As temporary officers, they all have proven experience of managing an RSPCA Branch. ## Public Benefit 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 the revised 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 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. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. The Branch operates under the centralised RSPCA Cymru animal welfare assistance voucher scheme with the participation of 11 local veterinary surgeries. The scheme assists with veterinary costs, neutering and microchipping for animals belonging to people who live in the Branch area on means-tested benefits. This work helps to control animal populations through neutering, and benefits those on means-tested benefits by giving them financial help to microchip and obtain veterinary care for companion animals, thereby promoting responsible pet ownership. We provide volunteering opportunities for those who wish to support our work, including home visiting and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding. ## Objectives and Activities The objectives of the Branch are to promote the work and objects of the National RSPCA (Royal Society for the Prevention of Cruelty to Animals (219099)) - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch (Pembrokeshire), in accordance with the policies of the National RSPCA. As part of the Welsh region, we also support financial initiatives within Wales in consultation with the RSPCA Wales Regional Board. Page 1 ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## Appointment of Trustees The Branch constitution requires seven trustees to be elected by the Branch members at an AGM, however, in February 2017, after the resignation of the committee members due to ill health and age, the Branch passed over the management and stewardship of the Branch, its primary activities and its resources to the National RSPCA. Once under national trusteeship, trustees are appointed for the Branch by the Branch Affairs Committee - usually 3 as in this case with at least one from the region the Branch resides in. Trustee recruitment is essential to the longevity of the Branch. We will look to recruit Trustees in various ways when we move the Branch back into local trusteeship . including advertisements on our website, the National RSPCA website, social media, and external volunteer and trustee recruitment sites. We actively encourage our volunteers to become members of the RSPCA which enables Trustee recruitment from our volunteer base also. ## Review of the Year ## Achievements and Performance The Branch has continued to support clients throughout the Pembrokeshire area through the provision of Welfare Assistance vouchers. In 2020, the Branch helped a total of 123 animals, comprising 61 dogs (2019: 104), 57 cats (2019: 57), 2 rabbits (2019: 3), and 3 horses (2019: 3). ## Financial review In 2020, the RSPCA Pembrokeshire Branch received £25,173 from the Door to Door grant from the National RSPCA. The remainder of the Branchfs income was raised through donations, raffles and collections (£247), and bank interest (£496). In 2020, the majority of the Branchfs expenditure was on veterinary costs (£12,279) and boarding of animals brought in by the RSPCA Inspectorate awaiting rehoming at RSPCA Llys Nini Serving Cardiff to Swansea Branch's animal centre (£2,286). £22,050 was paid in Branch Contribution to the National RSPCA's regional fund, £18,000 was paid in RSPCA Cymru Wales Board contribution, and £1297 was paid to National RSPCA for the administration of the Animal Welfare Assistance scheme. In response to the huge reduction in income experienced during 2020 due to the Covid pandemic . particularly branches with animal Centres. The National Society organised a eBranch Emergency Fund whereby those branches with surpluses could donate to assist branches unable to cover their running costs through lack of income created by Covid. Over £1.5 million was donated and distributed to the most needy branches. The Pembrokeshire Branch trustees made a donation of £25,000 to this fund, which almost matches the years Door-to-Door grant. The RSPCA Pembrokeshire Branch's expenditure in 2019 exceeded the Branch's income by £57,406. ## Risk assessment The Trustees examine the major risks that are faced when they consider their plans for the utilisation for the resources of the Branch. The Trustees consider that there are systems in place to mitigate the impact any risks may have on the future activities of the Branch. The biggest risk faced by RSPCA Pembrokeshire Branch at the time of writing the Trusteesf Annual Report is that posed by Covid-19. It has meant that the welfare support we have been able to offer has been reduced (due to the effects of lockdown on veterinary provision), and will likely mean that the fundraising income of the Branch will also be significantly reduced. ## Reserves Policy The Branch holds reserves in order that the levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branchfs general purposes after all commitments have been met. The trustees review the Branches reserves at their regular meetings. As the free reserves stood at such a high figure, the Trustees are looking into projects for the Page 2 ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** Branch to engage in to support the work that the National RSPCA's Inspectorate does in the Pembrokeshire area. ## Investment policy Excess funds are invested into low risk accounts with the aim of gaining interest on the funds. The trustees reassess any investments that they hold on a regular basis, to ensure that they are getting the best value for their money, whilst keeping the risks low. RSPCA Pembrokeshire Branch holds a Yorkshire Building Society account, which gains interest on a monthly basis. The branch has instant access to these funds. ## Related party transactions During the year the charity received income from the National RSPCA totalling £22.420. These receipts were in relation to door to door collections carried out by the National RSPCA, and granted to RSPCA Branches (£25,173) and RSPCA membership fees and donations made by RSPCA members (£247). During the year, the charity made payments to the national RSPCA totalling £41,297. These payments were in relation to RSPCA Branch Contribution (£22,050), RSPCA Cymru Wales Board contribution (£18,000), and the administration of the Animal Welfare Assistance scheme (£1297). During the year, the charity made payments to RSPCA Llys Nini Serving Cardiff to Swansea Branch totalling £2,286 (2019: £1413). These payments were in relation to boarding costs for animals who had originated in our area, but were rehabilitated and rehomed at the RSPCA Llys Nini Serving Cardiff to Swansea Branch's animal centre. ## Future Plans Our plans for 2020 include: - Increasing the awareness and uptake of the Branch's welfare assistance scheme - Increasing the awareness and uptake of the Wales cat neutering and microchipping scheme - Maintaining or increasing the animal welfare work offered by the Branch - Increasing the number of volunteers involved with the charity - Starting local trustee recruitment, with a view to moving the Branch back into local trusteeship - Looking at ways to create an intake and rehoming capacity for the Branch ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 224339 ## **Principal address** Gonsal Farm Gonsal Dorrington Shrewsbury SY5 7ET ## **Trustees** P Draycott M Tomlinson P Baxter Page 3 RSPCA {PEII8ROKESHIRE BRANCH) REpoKf OF THE TRUSTEES FOR THE YE*A ENDED 31 DECEMBER 2020 ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
25,916
**EXPENDITURE ON**
Raising funds
-
Other
83,340
**Total**
83,340
**NET INCOME/(EXPENDITURE)**
(57,424)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
148,627
**TOTAL FUNDS CARRIED FORWARD**
91,203|Restricted
fund
£
-
-
-
-
-
-
-|2020
Total
funds
£
25,916
-
83,340
83,340
(57,424)
148,627
91,203|2019
Total
funds
£
27,285
-
43,520
43,520
(16,235)
164,862
148,627| |---|---|---|---| The notes form part of these financial statements Page 5 RSPCA (PEMBROKESHll4E BRANCHI 31 DECEMBER2020 2019 Total funds FIXED ASSErs Tanglble a5sds CURRENT ASSErs Cash at ts￿k and in he4KI 91248 91.248 185.011 91.554 91,554 185.317 CREDrroRS Amounts falling due vhthln (¥18 Ya (1,015) {1.015) (36.745) NEf CURREiif ASSETS ,539 148,572 TOTAL ASSETS LESS CURRENT UABIUTIES 91203 91,203 148.627 NEf ASSEf8 91,203 91,203 148,627 FUNDS Unrestrktsd furKIs 91.203 148.627 TOT*L FUNI)S 91203 148.627 fin￿￿￿al Statements were OFrrned by tho Board d Tru$to8s arrfl authorwd for 188ue on ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 15% reducing balance ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued... ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019. |**3.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
27,285
**EXPENDITURE ON**
Raising funds
-
Other
43,520
**Total**
43,520
**NET INCOME/(EXPENDITURE)**
(16,235)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
164,862
**TOTAL FUNDS CARRIED FORWARD**
148,627
**4.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2020
Additions
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year - Identichip
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019|Restricted
Total
fund
funds
£
£
-
27,285
-
-
-
43,520
-
43,520
-
(16,235)
-
164,862
-
148,627
Plant and
machinery
£
718
728
1,446
663
119
782
664
55| |---|---| Page 8 continued... **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** |**5.**
**STOCKS**
Stocks
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
**7.**
**MOVEMENT IN FUNDS**
At 1.1.20
£
**Unrestricted funds**
General fund
148,627
**TOTAL FUNDS**
148,627
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
25,916
**TOTAL FUNDS**
25,916
**Comparatives for movement in funds**
At 1.1.19
£
**Unrestricted funds**
General fund
164,862
**TOTAL FUNDS**
164,862|2020
2019
£
£
306
306
2020
2019
£
£
1,015
36,745
Net
movement
At
in funds
31.12.20
£
£
(57,424)
91,203
(57,424)
91,203
Resources
Movement
expended
in funds
£
£
(83,340)
(57,424)
(83,340)
(57,424)
Net
movement
At
in funds
31.12.19
£
£
(16,235)
148,627
(16,235)
148,627| |---|---| Page 9 continued... ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **7. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|27,285|(43,520)|(16,235)| |**TOTAL FUNDS**|27,285|(43,520)|(16,235)| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.19
£
164,862
164,862|Net
movement
in funds
£
(73,659)
(73,659)|At
31.12.20
£
91,203
91,203| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|53,201
(126,860)|(73,659)| |**TOTAL FUNDS**|53,201
(126,860)|(73,659)| ## **8. RELATED PARTY DISCLOSURES** Receipts received in year: - RSPCA Door to Door grant £25,173 was received from RSPCA HQ - RSPCA membership fees and donations from members £246.53 received from RSPCA HQ Payments made in year: - RSPCA branch contribution £22,050 paid to RSPCA HQ - RSPCA Wales Board branch contribution £18,000 paid to RSPCA HQ · RSPCA branch emergency fund £25,000 paid to RSPCA HQ · Animal Welfare Assistance scheme administration fees £1,296.73 paid to RSPCA HQ · Llys Nini boarding £2,286 paid to RSPCA Llys Nini Branch. · RSPCA Insurance £1,048.22 paid to RSPCA HQ. Page 10 ## **RSPCA (PEMBROKESHIRE BRANCH) REGISTERED CHARITY** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |2020
£
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations Raffles Collections
247
Interest Received
496
Door to Door Grant
25,173
25,916
**Total incoming resources**
25,916
**EXPENDITURE**
**Other trading activities**
Opening stock
306
Closing stock
(306)
-
**Other**
Vets fees and animal comforts
12,279
Llys Nini Boarding
2,286
Branch Emergency Fund
25,000
Wales Board Branch Cont
18,000
Branch Contributions
22,050
Welfare Assistance scheme
1,297
Bank Charges
15
80,927
**Support costs**
**Management**
Insurance
1,048
Sundries
217
Accountancy
471
Independent Examination
558
2,294
**Other**
Depreciation of tangible fixed assets
119
Total resources expended
83,340
**Net expenditure**
(57,424)|2019
£
53
493
26,739
27,285
27,285
306
(306)
-
11,890
1,413
-
6,000
22,050
478
-
41,831
524
162
453
540
1,679
10
43,520
(16,235)| |---|---| This page does not form part of the statutory financial statements Page 11