**REGISTERED CHARITY NUMBER: 225570**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **FOR**
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
||**Page**|
|---|---|
|**CHAIR OF TRUSTEES' WELCOME**|1|
|**Report of the Trustees**|2 to 9|
|**Report of the Independent Auditors**|10 to 12|
|**Statement of Financial Activities**|13|
|**Balance Sheet**|14|
|**Cash Flow Statement**|15|
|**Notes to the Cash Flow Statement**|16|
|**Notes to the Financial Statements**|17 to 27|
|**Detailed Statement of Financial Activities**|28 to 30|
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **CHAIR OF TRUSTEES' WELCOME FOR THE YEAR ENDED 31 DECEMBER 2021**
Welcome to all our members, supporters, volunteers, and our hardworking staff.
As we entered 2021, we faced the continuation of Covid-19, the third lockdown was in full swing, and our shops remained closed. It did, as the silver lining, provide the trustees and the senior management team the opportunity to take a view of the charity and its operations. Following the difficult decisions we had to make in 2020, we now wanted to focus our attention to costs, expenses, and income. This hard work is evidenced in these accounts. Although it is right to for us to celebrate our successes of the year it is incredibly important that we do not get complacent, and work must and will continue to improve the income and expenses of the branch.
As we go into 2022 the challenges continue. The trustees and senior management have worked on the 5-year strategy which has some fantastic things we hope to achieve over the next five years. We continue to work closely with the RSPCA Regional Board and the National Society. In my capacity as the Vice-chair for the Yorkshire and Northeast region, I have been involved in the branch partnership work which is developing great plans on the future of the whole charity.
As always, I and the rest of the Trustees wish to thank all our hardworking staff during this year, especially the dedication and passion from our incredible Chief Executive, Diana, our Service Manager, Dawn, our Finance and Information Officer, Tom, and the Animal Care leads Hayley and Emily. All of whom have done a fantastic job in keeping the branch running and all the animals in our care are safe and happy.
I also wish to personally thank my fellow trustees, of whom all have professional careers and work long hours but give up their evenings and weekends as volunteers to ensure important decisions are made and the branch is governed appropriately.
And finally, I wish to thank our supporters without your support and dedication, the animals we care may not be able to find their forever homes. On their behalf thank you.
## **Paul Galloway**
## **Chair of RSPCA Sheffield Trustees**
Page 1
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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).
The Royal Society for the Prevention of Cruelty to Animals ("the RSPCA") was founded in 1824 and is constituted under the RSPCA Acts of 1932, 1940 and 1958 which allow the establishment of Branches of which Sheffield is one.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the Branch are to promote the work and objects of the Society, namely to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society.
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 Commission.
Animal welfare remains at the heart of everything we do. Our 5-year strategy (2022 -2027) is shaped by those fundamental beliefs that are core to the RSPCA and how we all work.
## **Our vision:**
RSPCA Sheffield is a driving force for animal welfare. We set the standard for compassionate high-quality provision of impactful animal welfare and people services, delivered through innovation and strong partnership and collaboration.
## **Our mission:**
To ensure animals have a good life by caring for those in need, by advocating on behalf of animals and by inspiring everyone to treat them with compassion and respect.
## **Our five core beliefs:**
1. All animals deserve a good life
2. Animals’ lives are important in themselves
3. Animals have emotions, feelings and needs
4. Animals enrich and improve our lives
5. All of us can and should help to make animals’ lives better
## **Our values**
We are compassionate We are committed We have experience and skills We act with integrity We are dedicated
Page 2
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Advancement of animal welfare**
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. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
The Branch's animal welfare work, although local in nature, benefits society at large and aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.
## **Charitable activities pursued for the public benefit**
The branch continues to support the local Inspectorate taking in mistreated or abandoned animals. The branch also takes in pets whose owners suffer from ill health, financial difficulties or pass away. We continue to support the inspectorate and the national RSPCA by allowing the use of our kennels for those dogs which are subject to court cases. Our staff look after and rehabilitate such dogs and the Society makes a payment for these facilities.
The Trustees of the Sheffield Branch wish to thank the Inspectorate for their hard work and passion for animal welfare.
Animals in our care receive veterinary treatment, vaccinations, neutering, microchipping, and are assessed for rehoming or fostering. This work helps to control the incidence and spread of disease and suffering through vaccinations and neutering and helps us to match the animals that we rehome to suitable adopters or fosterers.
Our policy to charge a reasonable adoption fee for animals aims to highlight ongoing personal and financial commitment to pet ownership. It would not be in the best interests of animals, and would therefore fall outside our objects, to re-home to those who could not afford them. We take in, free of charge, lost cats, and try to reunite them with their owners. This work benefits our local community by preventing animals from straying and posing a risk to themselves and people through road traffic accidents. We have tried to continue in responding to enquiries (both direct and via the Society's National Call Centre) from the public about animals locally throughout the pandemic, but at times this has proved difficult or impossible, but we are of the belief that the public benefits from knowing that we can intervene to assist animals in need.
Within the terms of our governing document, we support the Society by providing the case kennels as mentioned above. We also offer the use of our meeting rooms to the Society, other Branches, and organisations/charities in the area. We have looked to develop our community focus over 2021 by reaching out to other charities, schemes, the local council, and law enforcement, most of the time this was done virtually utilising modern technology, which at times has been frustrating and never as good as meeting face to face, but it has got us through difficult times.
Our five priorities for 2022 to 2027:
1. We will rescue, shelter, care for and rehome more cats and dogs
2. We will play our part in looking after our world
3. We will collaborate and partner for animal welfare
4. We will grow income and support to ensure we are here for animals
5. We will organise and design how and what we do for the best impact and effect
Page 3
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Volunteers**
We have continued to provide volunteering opportunities for those who wish to support our work including trusteeship, fostering, and fundraising. Where it has not been possible to provide opportunities is through dog walking, home visiting, cat socialisation, shop work, and administration work, however as we slowly come out of the pandemic, we hope to open these opportunities back up. Our fostering network has grown throughout the pandemic and is an area we wish to continue developing as it benefits the animals in our care to be in a home environment. All our volunteers receive training in their various areas of work. This benefits local people and companies by providing the possibility of doing work that is compassionate and rewarding and which could give them training towards a future occupation.
## **ACHIEVEMENT AND PERFORMANCE**
It is said every year in the Report and Accounts that the Branch faces unexpected challenges and costs, it should come as no surprise that 2021 has been no different and continued the pattern of being a very busy and demanding year. Fundraising has become very difficult throughout the year, an area that becomes more challenging as each year passes. The society has approached fundraising differently year on year and this year 2021 saw us expand our Social Media presence and the support we have received over this platform has been overwhelming, it has allowed Sheffield folk who would never have known we exist to get involved, support, adopt, donate and drive brand awareness.
The Branch has been in existence for many years; however, we fully appreciate that in order to continue to survive and grow we must constantly re-evaluate what we do and how we do it to ensure that we continue to provide the very highest standards of animal welfare and care. As I reported in the 2020 report the Trustees' key focus has been to cut Branch expenditure and increase income, although the latter has proved almost impossible during the subsequent lockdowns we have made a large difference to our expenses, this work will continue ensuring that every penny is questioned and justified. We are extremely lucky to have a very dedicated and determined group of staff and volunteers who support the Branch in delivering these services to the animals and people of Sheffield.
## **Partnerships**
The Branch continues to work in partnership with some fantastic organisations and charities across Sheffield. For example:
- It's My Life, an organisation that provides engaging, inclusive, fun, and meaningful activities for adults with complex needs, bases these from our Marjorie Coote Community Room.
- PDSA Sheffield, the Branch teamed up with the PDSA who have similar values as us to provide veterinary services to all the animals in our care.
- The Branch is working closely with South Yorkshire Police Safer Neighbourhood Team to facilitate using the Centre as a meeting place for local businesses to join together to discuss issues including safety, crime reduction, and mutual support.
- Community Payback scheme, which is a punishment programme for offenders to give back to the community for the crimes they have committed.
## **Rehoming**
During 2021 we re-homed 33 dogs and 172 cats. Numbers were lower than in 2020 as we continue to see the impact of Covid on the Inspectorate.
Through the support that we provide to the Inspectorate in the North Region, we take into our care several dogs that are the subject of court cases and these animals in particular often require a great deal of additional care and rehabilitation before they are ready to be rehomed. This specialist care is provided by our staff working alongside qualified support.
Page 4
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Fostering**
The Branch is incredibly fortunate in having a dedicated core of faithful fosterers who help us with rabbits, birds, snakes, small animals, and hand-rearing kittens and puppies. Some of our staff also undertake this work on a voluntary basis.
## **Other work**
It is important to note the fantastic work the team has done throughout 2021. The Branch has been involved in many other activities other than just rehoming and fostering. The Branch provided, when it could, advice to members of the public, handovers from members of the public to then liaise with animal wardens, provided urgent care for animals. The branch has continued to support local and international charities and rescues through donating food far and wide, including Lost and Found, Friends of Ferals, All Dogs, and continuing our support to Romania with donated food and supplies, when we were able to through Border closures.
## **Veterinary care**
PDSA Sheffield provides veterinary services for all of the animals under our care.
## **Staff**
Diana Radford continues to run the charity as Chief Executive Officer, the Trustees are ever grateful for Diana's and Dawn Sampson's (Service Manager) hard work, passion, and dedication, without it the Branch would simply not be what it is today.
The Branches Animal Care is led by Hayley Crookes and Emily Harrison who have both been doing an outstanding job in caring for the animals. The Trustees are very grateful for their commitment and knowledge.
The Branch is very passionate about its role in providing exemplary standards of animal care. Our very dedicated animal care team is a vital part of this, and they continue to work hard to maintain the standards that we have in place and to ensure that each animal receives the best care possible. Each animal is assessed both for good health and behaviour on arrival and staff work very hard to ensure that adoption to a suitable permanent home takes place as soon as possible for each animal.
## **Shops**
The Shops continue to be incredibly important to the branch and we are always on the look out to build on the shops we have across the city. They are vital in supporting the work which the branch does and provides a regular income that is essential to keep the Centre running.
## **Marketing and Promotions**
In order to attract funds and encourage adoptions, it is important for the Branch to maintain a strong local profile and to stay in touch with our supporters. We also need to find new and innovative ways of raising funds and to ensure that we can maintain current income streams as more and more very worthy causes appear to compete for funds.
Our online presence, including Facebook, Instagram, Tik Tok and Twitter, continues with regular updates on Branch activities and events being posted to all platforms.
## **Fundraising**
The Trustees confirm that, to the best of our knowledge, our fundraising activities have complied with the Charity Commission's guidance on fundraising and that no complaints or issues have been raised during the period regarding fundraising activities.
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## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Volunteers**
The Branch is heavily dependent on the help of volunteers not only for fundraising but also for home visiting, fostering, helping in the kennels and cattery, microchipping, administration, helping at the charity shops and for many other activities that keep the Branch, Animal Centre and shops running. Without our volunteers we simply could not exist, so we are extremely grateful for all the help and support we receive. We want volunteers to enjoy their time with us, feel valued, and be supported and policies are in place to ensure their safety during their time with us.
## **FINANCIAL REVIEW**
The results for the year and the Charity's financial position are set out in the Statement of Financial Activities on page 13 and the Balance Sheet on page 14.
During the year, net income has decreased by £153,387 comparing the net income from 2020 which was £379,463 to £226,076 in 2021. This decrease has been caused primarily by the reduction in grants which were received in 2020. Having said that in comparison to 2020, the regular trading activities of our branch has been steady with the impact of COVID-19 receding.
Even though there has been a decrease in income, the Charity continues to look at different avenues to carry out cost cutting exercise. And in 2021, has been successful in reducing the overall expenditure by 29% over and above the 30% reduction achieved in 2020.
After inclusion of the Charity's 2021 performance, net funds of £5.6 million can be seen within the Charity's Balance Sheet (2020 - £5.4 million). Despite a decrease in the overall income during the year, the yearend bank balance sits at £932,032 a rise of £289,617 on last year’s end bank balance figure. We are aware, as trustees, that this represents a heavy surplus of cash, and are looking into options to where this money can go, not only to further help care for animals in Sheffield and district, but to continue the longevity of the centre.
Even though the impact of COVID-19 has been receding the Charity continues to see a parabolic change in consumer behaviour especially in our shops where even though the income has reduced by 7% it has been picking up in the latter half of 2021 with the ‘New Normal’ in place. Having said that the Charity is always looking at different ways to generate income for example the rental income has gone up by 82%. In addition to this, we would like to specially thank all and everyone for their donations and people who have gift some of their estate to us in the event of their death.
We have received donations of £113,365 (£85,191 - 2020) and legacies of £225,809 (£286,783 - 2020) this year and we are forever grateful for this money.
The Charity continues to focus on increasing income levels as well as improving the profile within the local area. As mentioned above, the Charity is looking to become more self-sufficient over the coming years, which will allow us to serve and protect animals in Sheffield for many years to come.
## **Going concern**
We believe the charity will continue to cover its operational costs for the next 12 months. The Trustees have taken considerable care to monitor the cash position and amounts of legacies throughout the 2022 year, while also continuing with various revenue generating and cost saving initiatives.
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## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Reserves policy**
The Branch holds reserves in order that 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 Branch's general purposes after all commitments have been met. We continue with 12 months of the operating costs as our reserve target, however, we recognise the demand for animal welfare is increasing and we will achieve a balance between prudence and providing the maximum care for animals in the Sheffield area.
## **FUTURE PLANS**
We enter 2022 with our 5 year strategy which will focus on our five priorities, which are listed on page 3.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The RSPCA Sheffield Branch is governed by the Royal Society for the Prevention of Cruelty to Animals rules for branches (as updated in 2020).
## **Charity constitution**
The RSPCA Sheffield Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals, carrying out its direct animal welfare work in the Sheffield area.
## **Recruitment and appointment of new trustees**
A Committee, elected at the AGM, governs the Branch and members of the Committee are Trustees of the Branch. The committee must consist of no less than seven or more than fourteen elected members. The elected committee can co-opt no more than three persons who shall be members of the Branch Committee until the next Annual General Meeting and who are eligible to be appointed officers of the Branch.
The trustees of the Branch were incorporated under the Charities Act 2011. This does not affect the liability of the trustees nor the constitution of the Branch but it does enable contracts to be entered into and property to be held in the name of the incorporated body.
## **Organisational structure**
The Trustees hold monthly meetings at which decisions are made. Day to day running of the Branch is delegated to the Chief Executive
## **Induction and training of new trustees**
All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. In addition all new trustees attend a training day as part of their induction.
## **Related parties**
As described above, the charity operates as a branch of the Royal Society for the Prevention of Cruelty to Animals. Details of transactions with the National RSPCA are set out in note 19.
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## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees actively review the risks which the charity faces on a regular basis through consultation with the Chief Executive and regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch face and confirm that they have established systems to mitigate the significant risks, which have been identified as:
- loss of reputation through error or fraud;
- loss of income through error or fraud;
- insufficient trustees for the Branch to continue;
- insufficient funds to cover the costs of animal welfare activities;
- insufficient funds to run the Animal Centre and Clinic;
- the continuing reduction in legacy income.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
225570
## **Principal address**
2 Stadium Way Attercliffe Sheffield South Yorkshire S9 3HN
## **Trustees**
P A Galloway - Chair L Laver - Secretary U Nair - Treasurer S Parkin - Vice-chair C Buckley - Legacies E Chaim Co-opted (resigned 17/5/21) N Swire - Assistant-secretary (appointed 9/9/21) L Kerry - Assistant-treasurer (appointed 9/9/21)
## **Senior staff**
D Radford, Chief Executive Officer Dawn Sampson, Service Manager Hayley Crookes, Animal Care Lead Emily Harrison, Animal Care Lead
## **Auditors**
Marriott Gibbs Rees Wallis Limited Statutory Auditor First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF
## **Solicitors**
Lewis Francis Blackburn Bray 14-16 Paradise Square Sheffield S1 2DE
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## **Bankers**
Barclays Bank Plc Sheffield City Office P O Box 43 14 Commercial Street Sheffield S1 2AT
Unity Trust Bank Plc Nine Brindleyplace Birmingham B1 2HB **Investment Advisor** (until disposal of investments in 2019) Investec Wealth & Investment Limited Beech House Napier Street Sheffield S11 8HA
## **Veterinary**
PDSA 14 Newhall Road Sheffield South Yorkshire S9 2QL
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
23/06/2022
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. P A Galloway - Trustee
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **Opinion**
We have audited the financial statements of Royal Society for the Prevention of Cruelty to Animals (Sheffield Branch) (the 'charity') for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2021 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our charity sector experience and through discussion with management and trustees;
- making inquiries and discussing with trustees as to whether the charity complies with such laws and regulations;
- reviewing reports from licensing inspections;
- enquiries with the trustees concerning any actual or potential litigation or claims;
- inspection of relevant legal correspondence;
- reviewing minutes of meeting of trustee meetings;
- the performance of analytical procedures to identify unexpected changes or movements to account balances which may be indicative of fraud;
- reviewing transactions around the end of the reporting period and by testing the appropriateness of journals and other adjustments;
- assessing whether the judgements made in making accounting estimates are indicative of any potential bias; and
- evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, misrepresentations, forgery or through collusion.
There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
## **Marriott Gibbs Rees Wallis Limited**
Chartered Certified Accountants Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF
Date: ............................................. 27 June 2022
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## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Animal shelter
Clinic
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Animal shelter
Clinic
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
**443,094**
**64,042**
**3,991**
**198,191**
**212**
**12,000**
**721,530**
**169,407**
**312,152**
**20,986**
**502,545**
**218,985**
**2,038,713**
**2,257,698**|
Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**79,375**
**79,375**
**-**
**72,284**
**-**
**72,284**
**7,091**
**3,401,459**
**3,408,550**|**2021**
**Total**
**funds**
**£**
**443,094**
**64,042**
**3,991**
**198,191**
**212**
**91,375**
**800,905**
**169,407**
**384,436**
**20,986**
**574,829**
**226,076**
**5,440,172**
**5,666,248**|2020
Total
funds
£
859,545
96,968
9,846
197,662
42
23,593|
|---|---|---|---|---|
|||||1,187,656
225,213
547,848
35,132|
|||||808,193|
|||||379,463
5,060,709|
|||||5,440,172|
The notes form part of these financial statements
Page 13
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **BALANCE SHEET 31 DECEMBER 2021**
|Notes
**FIXED ASSETS**
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
Restricted
fund
funds
£
£
**1,310,460**
**3,237,770**
**48,644**
**170,780**
**932,032 **
**-**
**980,676**
**170,780**
**(33,438)**
**-**
**947,238**
**170,780**
**2,257,698**
**3,408,550**
**2,257,698**
**3,408,550**|**2021**
**Total**
**funds**
**£**
**4,548,230**
**219,424**
**932,032 **
**1,151,456**
**(33,438)**
**1,118,018**
**5,666,248**
**5,666,248**
**2,257,698**
**3,408,550**
**5,666,248**|2020
Total
funds
£
4,751,852
90,832
642,415
733,247
(44,927)
688,320
5,440,172
5,440,172
2,038,713
3,401,459
5,440,172|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 23/06/2022
............................................. P A Galloway - Trustee
The notes form part of these financial statements
Page 14
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Finance costs paid
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|**2021**
**£**
**122,579**
**(1,902)**
**120,677**
**(7,272)**
**176,000**
**212**
**168,940**
**289,617**
**642,415**
**932,032 **|2020
£
482,440
(2,150)
480,290
-
-
42
42
480,332
162,083
642,415|
|---|---|---|
The notes form part of these financial statements
Page 15
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021**
|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|
|---|---|---|---|---|---|
|||||**2021**|2020|
|||||**£**|£|
||**Net income for the reporting period (as per the**|**Statement of**||||
||**Financial Activities)**|||**226,076**|379,463|
||**Adjustments for:**|||||
||Depreciation charges|||**114,269**|115,233|
||Gain on sale of tangible fixed assets|||**(79,375)**|-|
||Interest received|||**(212)**|(42)|
||Finance costs|||**1,902**|2,150|
||Decrease in stocks|||**-**|13,554|
||Increase in debtors|||**(128,592)**|(21,765)|
||Decrease in creditors|||**(11,489)**|(6,153)|
||**Net cash provided by operations**|||**122,579**|482,440|
|2.|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At 1/1/21||Cash flow|**At 31/12/21**|
||||£|£|**£**|
||**Net cash**|||||
||Cash at bank and in hand|**642,415**||**289,617**|**932,032 **|
||**Total**|**642,415**||**289,617**|**932,032 **|
The notes form part of these financial statements
Page 16
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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.
The presentation currency of the financial statements is the Pound Sterling (£).
## **Going concern**
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the it's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Accounting estimates and key judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.
## **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.
## **Grants and donations**
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
## **Legacies**
Legacies are included in the Statement of Financial Activities when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Page 17
continued...
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Income**
**Activities for generating funds** Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided).
## **Income from interest, dividends and commission**
Investment income is recognised when receipt is probable and the amount receivable can be measured reliably.
## **Incoming resources from charitable activities**
Incoming resources from charitable activities are recognised when received, apart from boarding income which is included when an invoice is raised.
## **Donated assets and goods for resale**
Donated goods for resale are included when those goods are sold. Material donations of assets for use by the society are included in donations at fair value in accordance with the SORP and recognised on receipt.
## **Other incoming resources**
Solar power income is recognised as earned.
## **Investment gains and losses**
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **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.
## **Raising funds**
Costs of generating funds comprise the costs directly attributable to operating the charity's shops, all fundraising event costs and investment management fees.
## **Charitable activities**
Costs of charitable activities comprises those costs incurred by the charity in the operation and maintenance of the Sheffield Animal Centre. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance and support costs**
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
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. Support costs represent the management and administration costs rather than the direct costs of running the Animal Centre.
Page 18
continued...
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Tangible fixed assets**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates calculated to write off the cost less residual value of each asset over its estimated useful economic life or, if held under a finance lease, over the lease term, whichever is the shorter.
**Asset class Depreciation method and rate** Freehold property 2% on cost of buildings. Land is not depreciated. Plant and machinery 33% on cost of computer equipment and 20% on cost of other assets. Motor vehicles 20% on cost.
Tangible fixed assets are capitalised if they can be used for more than one year, irrelevant of value.
## **Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end.
## **Taxation**
The charity is exempt from tax on its charitable activities.
Irrecoverable VAT is analysed separately and is charged to the statement of financial activities when the expenditure to which it relates is incurred.
Tax recovered from voluntary income received under gift aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.
## **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.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 19
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2.**
**DONATIONS AND LEGACIES**
Donations
Legacies
Grants
**3.**
**OTHER TRADING ACTIVITIES**
Shop income
Social lotteries
Other fundraising events
Pet food shop
Rental income
**4.**
**INVESTMENT INCOME**
Interest on cash deposits
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Adoptions
Animal shelter
Inspectors boarding fees
Animal shelter
Commissions
Animal shelter
Sundry receipts
Animal shelter
Income from clinic
Clinic|**2021**
**£**
**113,365**
**225,809**
**103,920**
**443,094 **
**2021**
**£**
**149,772**
**2,739**
**-**
**-**
**45,680**
**198,191 **
**2021**
**£**
**212**
**2021**
**£**
**33,566**
**14,720**
**15,100**
**656**
**3,991 **
**68,033**|2020
£
85,191
286,783
487,571
859,545
2020
£
161,138
2,721
5,337
3,408
25,058
197,662
2020
£
42
2020
£
36,767
45,633
13,848
720
9,846
106,814|
|---|---|---|
Page 20
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **6. RAISING FUNDS**
## **Other trading activities**
|**Other trading activities**|||
|---|---|---|
|Purchases
Staff costs
Hire of plant and machinery
Fundraising costs
Rent
Rates
Light and heat
Insurance
Telephone
Printing, postage and stationery
Sundries
Motor expenses
Bank charges
Depreciation
Support costs|**2021**
**£**
**1,287**
**82,433**
**2,064**
**6,388**
**41,243**
**2,250**
**3,360**
**2,022**
**2,344**
**6,241**
**212**
**-**
**4,726**
**1,788**
**13,049**
**169,407 **|2020
£
58
105,738
4,765
3,779
66,010
813
5,937
-
801
12,887
1,434
1,020
589
2,759
18,623|
|||225,213|
## **7. EXPENDITURE ON CHARITABLE ACTIVITIES**
|Animal shelter
Clinic
**8.**
**SUPPORT COSTS**
Management
£
Other trading activities
**11,952**
Animal shelter
**107,563**
**119,515**|Support
Direct
costs (see
Costs
note 8)
£
£
**266,998**
**117,438**
**20,986**
**-**
**287,984 **
**117,438**
Governance
Finance
costs
£
£
**190**
**907**
**1,712**
**8,163**
**1,902 **
**9,070**|Totals
£
**384,436**
**20,986**|
|---|---|---|
|||**405,422**|
|||Totals
£
**13,049**
**117,438**|
|||**130,487**|
Page 21
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. AUDITORS' REMUNERATION**
|Fees payable to the charity's auditors for the audit of the charity's
financial statements
Auditors' remuneration for non audit work|**2021**
**£**
**9,070**
**-**|2020
£
8,000
1,811|
|---|---|---|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**2021**
**£**
**244,503**
**10,823**
**4,319**
**259,645**|2020
£
401,440
15,290
5,686
422,416|
|---|---|---|
The average monthly number of employees during the year was as follows:
|Animal centre
Charity shops
Management and administration|**2021**
**4**
**8**
**6**
**18**|2020
12
11
9|
|---|---|---|
|||32|
No employees received emoluments in excess of £60,000.
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Animal shelter
Clinic
Other trading activities
Investment income
Other income
**Total**|Unrestricted
fund
£
859,545
96,968
9,846
197,662
42
23,593
1,187,656|
Restricted
funds
£
-
-
-
-
-
-
-|
Total
funds
£
859,545
96,968
9,846
197,662
42
23,593|
|---|---|---|---|
||||1,187,656|
Page 22
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -**
Unrestricted
fund
£
**EXPENDITURE ON**
Raising funds
225,213
**Charitable activities**
Animal shelter
480,784
Clinic
35,132
**Total**
741,129
**NET INCOME/(EXPENDITURE)**
446,527
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
1,592,186
**TOTAL FUNDS CARRIED FORWARD**
2,038,713
**13.**
**NET INCOME**
Net income is stated after charging/(crediting):
Depreciation of tangible fixed assets
Operating lease payments
Gain on sale of tangible fixed assets|**continued**
Restricted
funds
£
-
67,064
-
67,064
(67,064)
3,468,523
3,401,459
**2021**
**£**
**114,269**
**22,900**
**79,375 **||
Total
funds
£
225,213
547,848
35,132|
|---|---|---|---|
||||808,193|
||||379,463
5,060,709|
||||5,440,172|
||||2020
£
115,233
48,033
-|
Page 23
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **14. TANGIBLE FIXED ASSETS**
|**Cost**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for year
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020|Freehold
property
£
**5,998,393**
**-**
**(96,625) **
**5,901,768**
**1,280,458**
**101,609**
**1,382,067 **
**4,519,701 **
4,717,935|
Plant and
machinery
£
**130,759**
**7,272**
**-**
**138,031 **
**105,247**
**9,700**
**114,947**
**23,084 **
25,512|
Motor
vehicles
£
**14,798**
**-**
**-**
**14,798**
**6,393**
**2,960**
**9,353**
**5,445**
8,405|
Totals
£
**6,143,950**
**7,272**
**(96,625) **
**6,054,597 **
**1,392,098**
**114,269**
**1,506,367 **
**4,548,230**
4,751,852|
|---|---|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £821,314 (2020 - £917,939) which is not depreciated.
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
Other debtors
VAT
Prepayments and accrued income|**2021**
**£**
**14,797**
**171,802**
**6,985**
**25,840**
**219,424**|2020
£
20,427
22
-
70,383
90,832|
|---|---|---|
Page 24
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Taxation and social security
Other creditors|**2021**
**£**
**8,171**
**3,501**
**21,766**
**33,438**|2020
£
24,038
3,287
17,602
44,927|
|---|---|---|
## **17. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years
In more than five years|**2021**
**£**
**15,000**
**60,000**
**7,500**
**82,500**|2020
£
25,900
60,000
22,500
108,400|
|---|---|---|
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Rebuild appeal
Max fund/Petes dream
**TOTAL FUNDS**|At 1/1/21
£
**2,038,713**
**3,400,289**
**1,170**
**3,401,459**
**5,440,172**|Net
movement
in funds
£
**218,985**
**7,121**
**(30) **
**7,091 **
**226,076**|
At
31/12/21
£
**2,257,698**
**3,407,410**
**1,140**
**3,408,550**
**5,666,248**|
|---|---|---|---|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Rebuild appeal
Max fund/Petes dream
**TOTAL FUNDS**|Incoming
resources
£
**721,530**
**79,375**
**-**
**79,375**
**800,905**|Resources
Movement
expended
in funds
£
£
**(502,545)**
**218,985**
**(72,254)**
**7,121**
**(30) **
**(30) **
**(72,284)**
**7,091 **
**(574,829) **
**226,076**|
|---|---|---|
Page 25
continued...
**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|Net
movement
At 1/1/20
in funds
£
£
**Unrestricted funds**
General fund
1,592,186
446,527
**Restricted funds**
Rebuild appeal
3,467,323
(67,034)
Max fund/Petes dream
1,200
(30)
3,468,523
(67,064)
**TOTAL FUNDS**
5,060,709
379,463
Comparative net movement in funds, included in the above are as follows:|
At
31/12/20
£
2,038,713
3,400,289
1,170
3,401,459
5,440,172|
|---|---|
|**Unrestricted funds**
General fund
**Restricted funds**
Rebuild appeal
Max fund/Petes dream
**TOTAL FUNDS**|Incoming
resources
£
1,187,656
-
-
-
1,187,656|
Resources
expended
£
(741,129)
(67,034)
(30)
(67,064)
(808,193)|
Movement
in funds
£
446,527
(67,034)
(30)
(67,064)
379,463|
|---|---|---|---|
The unrestricted funds are available to be spent for any of the purposes of the charity.
The rebuild appeal fund was set up when the charity had to relocate and is represented by the Animal Centre.
Max fund/Petes dream was set up in 2009 to collect donations for an operation on Max the German Shepherd and was also used to build the dog path, which is how the balance on the fund is represented.
Page 26
continued...
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **19. RELATED PARTY DISCLOSURES**
During the year the charity purchased goods from the National RSPCA amounting to £5,264 (2020 - £8,927). At 31 December 2021 the amount owed to the National RSPCA was £2,406 (2020 - £501).
During the year the charity also provided services to the National RSPCA amounting to £24,998 (2020 - £60,389). At 31 December 2021 the amount owed from the National RSPCA was £7,787 (2020 - £5,004).
Page 27
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Legacies
Grants
**Other trading activities**
Shop income
Social lotteries
Other fundraising events
Pet food shop
Rental income
**Investment income**
Interest on cash deposits
**Charitable activities**
Adoptions
Inspectors boarding fees
Commissions
Sundry receipts
Income from clinic
**Other income**
Gain on sale of tangible fixed assets
Solar power
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Wages
Social security
Pensions
Hire of plant and machinery
Carried forward|2021
£
**113,365**
**225,809**
**103,920**
**443,094**
**149,772**
**2,739**
**-**
**-**
**45,680**
**198,191**
**212**
**33,566**
**14,720**
**15,100**
**656**
**3,991 **
**68,033**
**79,375**
**12,000**
**91,375**
**800,905**
**1,287**
**79,182**
**2,624**
**627**
**2,064**
**85,784**|2020
£
85,191
286,783
487,571
859,545
161,138
2,721
5,337
3,408
25,058
197,662
42
36,767
45,633
13,848
720
9,846
106,814
-
23,593
23,593
1,187,656
58
101,370
3,624
744
4,765
110,561|
|---|---|---|
This page does not form part of the statutory financial statements
Page 28
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Other trading activities**
Brought forward
Fundraising costs
Rent
Rates
Light and heat
Insurance
Telephone
Printing, postage and stationery
Sundries
Motor expenses
Bank charges
Plant and machinery
**Charitable activities**
Wages
Social security
Pensions
Hire of plant and machinery
Rates and water
Insurance
Light and heat
Telephone
Printing, postage and stationery
Advertising
Sundries
Drugs and medical supplies
Identichips
Supplies, equipment and food
Veterinary fees
Waste disposal
Repairs and renewals
Cleaning
Motor expenses
Freehold property
Plant and machinery
Motor vehicles
**Support costs**
**Management**
Wages
Social security
Pensions
Legal and professional fees|2021
£
**85,784**
**6,388**
**41,243**
**2,250**
**3,360**
**2,022**
**2,344**
**6,241**
**212**
**-**
**4,726**
**1,788**
**156,358**
**65,003**
**4,075**
**1,161**
**-**
**18,451**
**4,337**
**17,697**
**4,123**
**5,371**
**1,845**
**9,397**
**(2,377)**
**272**
**8,421**
**23,363**
**3,933**
**9,450**
**(224)**
**1,205**
**101,609**
**7,912**
**2,960**
**287,984**
**100,318**
**4,124**
**2,531**
**12,542**
**119,515**|2020
£
110,561
3,779
66,010
813
5,937
-
801
12,887
1,434
1,020
589
2,759
206,590
146,155
3,317
2,215
1,400
22,309
1,375
19,133
7,193
5,839
1,183
23,430
12,111
613
20,622
25,523
2,455
6,395
904
710
101,609
7,905
2,960
415,356
153,915
8,349
2,727
9,295
174,286|
|---|---|---|
This page does not form part of the statutory financial statements
Page 29
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (SHEFFIELD BRANCH)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Management**
**Finance**
Bank charges
**Governance costs**
Auditors' remuneration
Auditors' remuneration for non audit work
Total resources expended
**Net income**|2021
£
**1,902**
**9,070**
**-**
**9,070**
**574,829**
**226,076**|2020
£
2,150
8,000
1,811
9,811
808,193
379,463|
|---|---|---|
This page does not form part of the statutory financial statements
Page 30