REGISTERED CHARITY NUMBER: 225575
Report of the Trustees and
Financial Statements
for the Year Ended 31st December 2020
for
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD
& DISTRICT BRANCH
Riley & Co Limited
Statutory Auditor Chartered Accountants
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD
& DISTRICT BRANCH
Contents of the Financial Statements for the Year Ended 31st December 2020
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Page |
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Report of the Trustees |
1 |
to |
12 |
Report of the Independent Auditors |
13 |
to |
16 |
Statement of Financial Activities |
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17 |
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Balance Sheet |
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18 |
|
Cash Flow Statement |
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19 |
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Notes to the Cash Flow Statement |
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20 |
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Notes to the Financial Statements |
21 |
to |
39 |
Detailed Statement of Financial Activities |
40 |
to |
43 |
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31stDecember2020. The
trusteeshaveadoptedtheprovisionsof AccountingandReportingbyCharities:Statementof RecommendedPractice applicable
tocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objects
TheobjectoftheBranchistopromotetheworkandobjectivesoftheNationalSocietywithintheBranchareaof Halifax,
HuddersfieldandBradford,namelyto use all lawfulmeans to preventcruelty,promotekindnessto andalleviatethe suffering of
animals.
TheBranchgivesprioritytothoseanimalswithagenuinewelfareneedasidentifiedbymembersoftheRSPCA inspectorate.
Such animals may be the subject of an ongoingcase or may have been removed with the consent of an owner unable to meet the
animal's welfare needs.
Theseanimalsaresubjecttoappropriateveterinarytreatment,rehabilitationandrehomingunderthedirectionofthe Branch's
animal care staff. Prior to rehoming all animals are neutered and microchipped.
TheBranchalsooperatesalow-costneuteringschemeandawelfareassistanceschemetoprovidefinancialsupportto those
members of the public on qualifying benefits.
Staffare assistedin thisworkby a dedicatedteam of volunteerswithoutwhose helpwe couldnot providethe level of service or
volume of work we achieve.
Public benefit
All charitiesin England& Wales must have charitableaims that are for the publicbenefit.It is not enoughthat the RSPCA's work
benefitsanimals.IndecidingwhatactivitiestheBranchshouldundertake,wehavecompliedwiththedutyunderthe Charities
Act 2011 to have due regard to public benefit guidance published by the Charities Commission.
RichardMartin,one of the RSPCA's founders,identifiedthe Society'sprime aim as being to alter the moral feelings of the country.
He recognised that taking care of animals is an essential part of any civilisation. This still resonates today.
Preventingcrueltytoanimalspromoteshumanesentimentstowardsanimalsinhumankindwhichinvolvesmoralbenefitto the
humancommunityasawhole.Whilstthispublicbenefitisclearitisdifficulttoquantifyandmustbebalancedagainst any
detriment.
TheBranch'sanimalwelfarework,althoughlocalinnature,benefitssocietyatlarge,andalsoaimstohelppeopleinneed with
the care of their animals.
The next section of this report highlightsthe Branch'smain activitiesand demonstratesthe benefit providedto the public.All our
charitableactivitiesfocus on promotingkindnessand preventingor suppressingcrueltyto animalsand are undertakento further
these purposes for the public benefit.
Page 1
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
OBJECTIVES AND ACTIVITIES
Volunteers
Thevalueofvolunteers'timeisnotincludedwithintheseaccounts,wehavebenefitedfrom397volunteerswithinour charity
shopsand fundraisingnetwork,who workedapproximately760 hoursper week acrossour networkof shops,the volunteer time
has been impacted in the year because of Covid.
TheAnimalCentrehadapproximately225volunteersworkingapproximately1,050hoursperweek.Thesenumberswere lower
in this year, due to Covid, and the hours related to fostering duties and some home visits at the start of the year.
ACHIEVEMENT AND PERFORMANCE
Chair's overview 2020
The one word that comes to mind lookingback over 2020 is 'challenge'.There were many challenges,trialsand tribulationsto be
overcomeandyoumustforgiveme if I begin,ratherthanend,thisoverviewbythankingourstaff,volunteersandespecially my
trustee colleagues for their sheer grit and determination to bring us to where we are today.
The year startedwell enough,with us seeing our lovely7 Dachshundpups goingto theirnew homes and our long term 'resident'
CockerSpringerSpaniel(withusfromOct2018toJanuary2020)finallybeingclearedtogotohishappyeverafternew home.
Duringthe wholeof 2020we tookin 487 animals,rehomed449 andhelped417 to receivewelfareassistance.These figures are
very much down on previousyears because of the two lock-downperiods(especiallythe first between March and May ) when we
were unableto undertakerehomingand potentialadopterscouldonlylook on-lineand place a note of intereston any particular
animal.Eventually,guidancewasreceivedfromDEFRAwhichallowedanimalcharitiestobeclassedasbusinessesandadopt a
Covidprotectedrange of proceduresthat enabledus to book adoptersfor appointment-onlyvisits to view an animaland place a
reservation.It meantthatdogsin particulardidnotgo to theirnew homesfor 3 or so monthsafterwardsandouranimal centre
staff,aswellasourfosterers,continuedtogivethemallthetlc,trainingandrehabilitationneededtokeepthemhappy and
sociable. The cost for the year of running the animal centre was £745,452.
At the end of February,our long-timeAnimal Centre Manager,Julie Cockroft,retired and Deputy Manager,Claire Kendal acted up
to manageuntilAugustwhen she was confirmedin post as the new AnimalCentre Manager.Claireand staff were magnificent in
the way they adapted to the Covid-19 restrictions as well as new strategies imposed by the National RSPCA.
Ourcharityshopoperation,whichin2019contributedanetprofittothebranchincomeofaround£100,000was particularly
badlyhit.NotonlywasourshopinHebdenBridgeoncemorehitbythefloodsof Februaryandwasclosedforaround3 weeks,
nosoonerhaditbeenre-stockedandopened,thanthefirstlockdownwasimposed.Allourretailstaff,includingdrivers, were
eventuallyfurloughed.Ofcoursewe wereabletotakeadvantageoftheCouncilgrantsassociatedwithbusinessratesand Staff
RetentionGrants(furlough)but this did not compensatefullyand the shop income amountedto only £626,192with expenditure
of £802,118,leavinga deficitof £175,926.Eachtimewe were ableto re-openandreceivestockdonations,oursupporters were
tremendousintheirgivingwithmassesofstockbeingdonated,includingfurnitureandweareeternallygratefulfor their
continued support.
Page 2
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
Theshopoperationsawsomechanges.TheHuddersfieldtowncentreshoponByramStreetwasdueforleaserenewalbut the
changesmadebyKirkleestothatpartoftownhadradicallyreducedfootfallandadecisionwastakentochangethe location
from ByramStreetto New Street.A new lease was negotiatedandcompletedon in November.It is a very largeshopwith more
than 1,000 sq feet of sales space and products include furniture as well as a total value of hanging goods of £10,000.
Fundraisingeventshadtobecancelledbutourfundraisingteamcontinuedtoworkandorganisedsomeinnovativeways of
raisingfunds,whilstenablingourdonorsandsponsorstoenjoycollaboratingwithus.TheK9Party,Cat&Kittenand Super
Smallscompetitionswerehugelypopularhelddigitallyandraisedthousandstocompensatethelackofexternalevents. Our
FundraisingManagerwascontactedafterhavingshowninterestinanewon-lineeventcalledtheWestEndWoofsevent. This
wasa BritishversionofanAmericancelebrityadoptioneventcalledBroadwayBarksfoundedin1998byMaryTylerMoore and
BernadettePeters to encourageadoptionof dogs from Centresin New York.BernadettePeters and singer/presenterElaine Page
organisedtheBritishversionandinvitedmanycelebrities,suchasMichaelBall,JohnBarrowman&Lulu,tonamejustafew, to
takepart.AnimalWelfarecharitieswereinvitedtoparticipatefromaroundthecountry,including,eventually,ourselves. There
wasverylittletimeforourTeamtopreparewhentheyreceivedtheinvitationbuttheywerereadyforthelivestreamingon 9
November.Ourcharitywasintroducedbytheco-presenters,ElainePageandBernadettePetersthemselves.Itwas extremely
good promotion of our work.
Inaddition,aLegacyPromotionwasdevelopedwhenwe teamedupwithaWillwritingcompanytoencouragepeopleto make
theirwillsthroughourFreeWillServicehopingthatabequestwouldbemadetoourcharity.Legaciesaresoimportantto the
futureofthebranch.Anothernewventureis'Dylan'sDraw',ournewlotterythatwaslaunchedinMarch/Aprilaftera few
technicalproblems.It has grownover the year but still has a long way to go. It is one way that peoplecan give to us on a regular
basis but stand to gain themselves.
Publicityhas been good for us during2020 with an ITV featureaboutthe EARS (ElderlyAnimalsRehomingScheme) and Dogs Day
Out.PeterPurveswas the presenterwhovisitedthe animalcentreandspentseveralhoursfilming.Otherpublicityevents were
interviewson BBC Look Northaboutthe Dachshundsand on local radioby our fundraisingteam as well as numerous newspaper
articles.Aftereachpublicityevent,therewasasharpspikeinthelevelofdonationsreceived,forwhichwewere enormously
grateful.
We were sad to lose two of ourtrustees- Jo Sykes in July andJanetLongbottomin August,for personalreasonsbutvery happy
to welcome two new trustees,CouncillorGwen Lowe and Ken Lowe in November.We still number 10 trustees but there will be a
furtherchangeinJuneatourforthcomingvirtualAGMwhenKathAireystepsdownaftermorethan34yearswiththe branch.
Kathhasbeensomuchtotheforefrontofbranchgovernanceandactivitiesandhasseensomanychangesandtrustees come
andgo.Herknowledge,experienceandsoundlogicwillbesorelymissedbyallofusbutweknowshewillkeepintouch. An
announcement will be made at the AGM.
ItwillbestrangethisyearholdingourAGMvirtuallyinsteadofinanauditorium.Butadecisionhadtobemadebeforeit had
beenconfirmedwhetherpeoplewouldbeabletomeetindoorsinnumbers.Itwillbeabriefaffair,attendingmainlyto the
officialpartofthebusinessofelectingtrusteesandauditorsandadoptingtheAnnualReportandAccountsfortwoyears 2019
and2020andjusta coupleofimportantannouncements.I sincerelyhopethatsomeofourmemberswillstillbeabletojoin in
virtually. Perhaps next year things will be getting back to some semblance of normality.
Iwillclosebythankingeveryonewhohasbeensosupportiveofusduringtheyear,andasalwaysbythankingour President,
Derek Woodfield, and Patron Kate Hardcastle, for their continued support for the branch.
Liz Lindsay - Honorary Chairperson
Page 3
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
ACHIEVEMENT AND PERFORMANCE STATISTICS Animals in Branch care:-
At start of the year |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Animal Centre
31
29 |
6
5 |
71 |
Foster Care
9
22 |
1
- |
32 |
Private Boarding
-
- |
-
- |
- |
Veterinary Clinic / hospital
-
- |
-
- |
- |
Balance at start of year
40
51 |
7
5 |
103 |
Animal Entry Categories:-
INTAKE category |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Inspectorate - Case animals
20
12 |
1
1 |
34 |
Inspectorate - Welfare concern
28
147 |
6
25 |
206 |
Inspectorate - Networked from PBE/
society hospital
17
18 |
-
2 |
37 |
Branch welfare concern
18
69 |
5
33 |
125 |
Welfare concern via NCC
-
12 |
5
1 |
18 |
Pet Retreat, Home for Life & born in branch
care
-
19 |
-
8 |
27 |
Transfers IN - other RSPCA
7
6 |
-
- |
13 |
Returns
15
9 |
-
- |
24 |
Total IN - welfare reasons
105
292 |
17
70 |
484 |
|
|
|
Total IN - non-welfare
3
- |
-
- |
3 |
Animals OUT:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Reason for leaving: |
|
|
- Rehomed
106
276 |
14
53 |
449 |
- Died
1
5 |
-
3 |
9 |
- Transfers OUT - other RSPCA
-
1 |
-
- |
1 |
- Transfers OUT - non RSPCA
-
- |
-
- |
- |
- Other
7
9 |
-
2 |
18 |
- PTS
11
18 |
8
5 |
42 |
Total out
125
309 |
22
63 |
519 |
Animals PTS in branch care:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Reason: |
|
|
- Vet Advice
8
17 |
8
5 |
38 |
- Animal's best interest
-
- |
-
- |
- |
- Aggression
2
- |
-
- |
2 |
- Behavioural
1
1 |
-
- |
2 |
- Unwanted/unhomed
-
- |
-
- |
- |
Page 4
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
ACHIEVEMENT AND PERFORMANCE
- Orphaned
-
- |
-
- |
- |
- Feral
-
- |
-
- |
- |
- Legal
-
- |
-
- |
- |
Total
11
18 |
8
5 |
42 |
Animals in care at end of year:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Animal centre
14
18 |
-
12 |
44 |
Foster care
9
16 |
2
- |
27 |
Private boarding
-
- |
-
- |
- |
Veterinary Clinic / hospital
-
- |
-
- |
- |
Balance at end of year
23
34 |
2
12 |
71 |
Length of Stay - No of non-Case animals:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
0 - 3 months
17
30 |
2
12 |
61 |
4 - 6 months
1
1 |
-
- |
2 |
Over 6 months
-
- |
-
- |
- |
Total
18
31 |
2
12 |
63 |
Homevisiting:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Pre-home visits
64
173 |
4
4 |
245 |
Post-home visits
57
11 |
-
- |
68 |
Neutering:- |
|
|
Dog
Cat |
Rabbit
Misc |
Total |
Branch animals
42
173 |
12
6 |
233 |
Other RSPCA animals
-
- |
-
- |
- |
Public/other owned - clinic
-
- |
-
- |
- |
Public/other owned - other
21
47 |
-
- |
68 |
Total
63
220 |
12
6 |
301 |
Page 5
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
ACHIEVEMENT AND PERFORMANCE
Welfare assistance (veterinary care):-
Dog
Cat |
Rabbit
Misc |
Total |
Other RSPCA animals (non branch)
-
- |
-
- |
- |
Public/other owned - clinic
238
178 |
-
- |
416 |
Public/other owned - other
1
- |
-
- |
1 |
Sub total
239
178 |
-
- |
417 |
PTS at owner's insistence
-
- |
-
- |
- |
Microchipping:-
Dog
Cat |
Rabbit
Misc |
Total |
Branch Animals
18
222 |
7
2 |
249 |
Other RSPCA animals
-
- |
-
- |
- |
Public/other owned - clinic
2
2 |
-
- |
4 |
Public/other owned - other
3
2 |
-
- |
5 |
Total
23
226 |
7
2 |
258 |
Financial support for animal welfare activities:-
RSPCA regional schemes |
- |
Other RSPCA branches |
- |
Other animal welfare charities |
- |
Feral Cats:- |
|
No of Feral cats neutered & released |
4 |
Wildlife Information:- |
|
Accepted |
- |
Released |
- |
Transfers OUT - Other RSPCA |
- |
Transfers OUT - Non RSPCA |
- |
Died |
- |
PTS |
- |
FUNDRAISING
The Branchfundraisesonlywithinthe Brancharea.No commercialfundraisingorganisationsare usedor engagedby the Branch
to raise funds on its behalf. The Branch employs three full time fundraisers as part of the Branch staff.
TheBranchfollowsguidelinesfromtheNationalRSPCAandtheinstituteoffundraisinginallitsfundraisingactivitiesand holds
regular income generation meetings to review its fundraising strategy.
In2020theBranchreceivednocomplaintsaboutitsfundraisingactivities.Toprotectpeoplefromunreasonableintrusion of
privacythe Branchdoes not share its data base of donorsand supporterswith any thirdpartyor the nationalRSPCA. The Branch
does not use supporter data to profile or target individual donors in any way.
Page 6
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
FINANCIAL REVIEW
Financial position
The financial position of the charity at the year ended 31 December 2020 is detailed below:
Thetotalincomingresourcesfortheyearwere£1,804,408(2019:£1,660,121)includinglegaciesof£352,942(2019: £166,211),
expenditurewas£1,626,107(2019:£1,853,290),withnetgainoninvestmentsof£19,921(2019:£41,786),resultingina net
surplus of the year of £198,222 (2019: £151,383 deficit).
The trusteeshave revaluedthe charityAnimalCentreduringthe year,a revaluationgainof £175,230is shownon the Statement
of Financial Activities.
The cost of maintainingthe animalwelfare operation,providingappropriatelevels of care and rehabilitationfor animals awaiting
rehomingandundertakingpro-activeanimalwelfareinthelocalcommunitymeantthattheBranchspent£822,467 (2019:
£928,793) on charitable activities during the year.
The charityshopsnetworkbroughtin sales andrelatedincomeof £626,192(2019:£1,018,503)againstexpenditureof £802,118,
which includesan allocationof auditfees of £4,860 (2019: £3,234)yieldinga net negativecontributionto the charitable activities
of£175,926(2019:£100,306positive)overtheyear.Thecharityhasclaimedjobretentionschemegrantsforfurloughed shop
staff of £121,361 during the year, which offsets some of this net negative contribution.
Page 7
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
FINANCIAL REVIEW
Reserves policy
AttheendoftheyeartheBranchheldanaccumulatedfundof£3,393,005(2019:£3,019,553)ofwhich£1,760,000 (2019:
£1,760,000)hasbeendesignatedbytheTrusteesasaseparatefundtogotowardsthelongtermaimofopeninga new
out-of-town animal centre.
The Trustees have reviewed the Branch reserves policy and agreed the following:
-
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, this should be equivalent to between 6-12 months expenditure
-
reserves in this context should mean funds that are freely available for the Branch's general purposes after all commitments have been met
TheTrusteesthereforeagreedtoexcludetangiblefixedassetssuchasproperty,vehiclesandequipmenttogetherwith any
restricted or designated funds held by the Branch from the calculation of general reserves.
|
2020 |
2019 |
|
£ |
£ |
Total reserves |
3,393,005 |
3,019,553 |
Less : Tangible fixed assets (unrestricted) |
(467,027) |
(315,312) |
Less: Tangible fixed asset (restricted) |
(848) |
(2,105) |
Less : Designated fund |
(1,760,000) |
(1,760,000) |
|
|
|
|
1,165,130 |
942,136 |
|
|
|
The Branch therefore held some £1,165,130 (2019 : £942,136) in available reserves at the year end.
Such generalreserves representapproximately8.5 monthsexpenditurebased on 2020 levels of expenditure(2019 : 6.1 months).
This level of reserves falls within the trustees desired range of 6-12 months.
Thetrusteesareundertakingadetailedreviewofthefuturereservespolicyandrequirementsandthiswillbeupdated and
impact on the 2021 financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The RSPCA Halifax,Huddersfield,Bradford& DistrictBranch (the Branch)is constitutedas a charitableunincorporated association
and is governed by the RSPCA Branch Rules (as revised January 2012).
The Branch adoptsthe policiesof the Royal Society for the Preventionof Cruelty to Animals (the NationalSociety),but has been a
separately registered charity since 1963 in accordance with the Charities Act 1960.
Page 8
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charity constitution
ThecharityisgovernedbyaCommitteeelectedfromamongsttheBranchmembershipateachAnnualGeneralMeeting to
manage the affairs of the Branch for the ensuing year.
The Committeemust consistof a minimum of seven and not more than fourteenelected members and has the power to co-opt a
further three members who shall be Trustees of the Branch until the next Annual General Meeting.
The officersof the Branchare appointedfrom amongstthe Committeeand shall,as a minimum,consistof a Chairman, Secretary
and Treasurer all serving in an honorary capacity.
The charitytrusteeshave individualandcollectiveresponsibilityfor the managementof the Branchandits funds.Subjectto the
overallsupervisionof the NationalSociety,the Committee controlsand monitorsall the fundraisingand animal welfare initiatives
undertaken by the Branch.
Organisational and management
The Branch Manager,acting on the authorityof the trustee board and specificallyaccountableto one of its trustees,manages the
Branchonadaytodaybasisthroughtheseniormanagementteamwhoareaccountabletohim.Healsocontributesto the
strategic thinking and development within the Branch.
The administrationof theBranchandtheoperationof theanimalre-homing,welfareneuteringandwelfareassistance schemes
are mainly conducted from the Branch animal centre in Wade Street, Halifax.
TheBranchrunsanetworkofelevencharityshopssupportedbyacharityshopsareamanager.Thecharityshopssell mainly
second-hand goods donated by the public to raise funds for the Branch's charitable activities.
TheBranchworkscloselywithstafffromtheNationalSocietyHeadquartersandRegionalHeadquartersandinparticular RSPCA
Inspectors and Animal Rescue Officers in pursuit of the charity's objectives.
Key management remuneration
The key managementpersonnelof thecharity,alongwiththeboardof trustees,havebeenidentifiedas thosestaffincharge of
directingandcontrollingthecharityandrunningandoperatingthecharityonadaytodaybasis.Alltrusteesgiveoftheir time
freely and no trustee remuneration was paid in the year.
Page 9
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Branch has a risk management strategy, which comprises:
-
an annual review of the risks the charity may face
-
the establishment of systems and procedures to mitigate those risks identified
-
the implementation of procedures to minimise the potential impact on the charity should those risks materialise
The Trustees have identified six main areas of risk and these are:
-
loss of reputation through error or fraud
-
loss of income through error or fraud
-
loss of income through poor investment performance
-
insufficient trustees for the Branch to continue
-
insufficient volunteers for fundraising activities
-
insufficient funds to cover the costs of animal welfare activities
TheTrusteeshaveimplementedanongoingreviewoftheBranch'spolicies,proceduresandcontrolstoensurethatthese are
adequate to mitigate the main identified risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
225575
Principal address
Wade Street
Winding Road
Halifax
West Yorkshire
HX1 1SN
Trustees
E Lindsay - Honorary Chair
J Wilkinson - Honorary Secretary (Resigned 20/7/20)
S Cordingley - Honorary Treasurer
K Airey FRSA - Deputy Honorary Treasurer
V Aspey - Honorary Secretary (Appointed 20/7/20)
T Bray FCA
C Harris
N Lindsay
J Longbottom (resigned 3/8/20)
K Lowe - Co opted (appointed 11/11/20)
G Lowe - Co opted (appointed 11/11/20)
H Satloka
Page 10
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Report of the Trustees for the Year Ended 31st December 2020
REFERENCE AND ADMINISTRATIVE DETAILS
Auditors
Riley & Co Limited
Statutory Auditor Chartered Accountants
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
Bankers
Lloyds Bank Plc
Commercial St
Halifax
West Yorkshire
HX1 1BB
Senior Management Team
Senior Management Team |
|
|
Branch Manager |
- |
Russell Kebble |
Finance Manager |
- |
Vanessa Mortimer |
Animal Centre Manager |
- |
Julie Cockroft (Retired 29/2/20) |
|
- |
Claire Kendall (Acting manager from 19/2/20, manager from August 2020) |
Charity Shop Area Manager |
|
Jo Scott |
Fundraising Manager |
- |
Lauren Moore |
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trusteesare responsiblefor preparingthe Reportof the Trusteesandthe financialstatementsin accordancewith applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(AccountsandReports)Regulations 2008
and the provisionsof the trust deed requiresthe trustees to prepare financialstatementsfor each financialyear which give a true
andfairviewofthestateofaffairsofthecharityandoftheincomingresourcesandapplicationofresources,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.
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the
financialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththeCharitiesAct 2011,
theCharity(AccountsandReports)Regulations2008andtheprovisionsofthetrustdeed.Theyarealsoresponsible for
safeguardingthe assets of the charityand hence for takingreasonablesteps for the preventionand detectionof fraudand other
irregularities.
Page 11
Report of the Trustees
for the Year Ended 31st December 2020
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Approved by order of the board of trustees on 22nd June 2021 and signed on its behalf by:
S Cordingley - Trustee
Page 12
Report of the Independent Auditors to the Trustees of RSPCA Halifax, Huddersfield, Bradford & District Branch
Opinion
WehaveauditedthefinancialstatementsofRSPCAHalifax,Huddersfield,Bradford&DistrictBranch(the'charity')forthe year
ended31stDecember2020whichcomprisetheStatementofFinancialActivities,theBalanceSheet,theCashFlow Statement
andnotestothefinancialstatements,includinga summaryofsignificantaccountingpolicies.Thefinancialreporting framework
thathasbeenappliedintheirpreparationisapplicablelawandUnitedKingdomAccountingStandards(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 31st December 2020 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
WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicablelaw. Our
responsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditofthe financial
statementssectionofourreport.Weareindependentofthecharityinaccordancewiththeethicalrequirementsthat are
relevanttoourauditofthefinancialstatementsintheUK,includingtheFRC'sEthicalStandard,andwe havefulfilledour other
ethicalresponsibilitiesin accordancewith these requirements.We believe that the auditevidencewe have obtainedis sufficient
and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasisofaccountingin the
preparation of the financial statements is appropriate.
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoeventsorconditions that,
individuallyorcollectively,maycastsignificantdoubtonthecharity'sabilitytocontinueasagoingconcernforaperiodof at
least twelve months from when the financial statements are authorised for issue.
Our responsibilitiesand the responsibilitiesof the trusteeswith respect to going concernare describedin the relevantsections of
this report.
Other information
The trusteesareresponsiblefortheotherinformation.The otherinformationcomprisestheinformationincludedinthe Annual
Report, other than the financial statements and our Report of the Independent Auditors thereon.
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextentotherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand,indoing so,
considerwhetherthe other informationis materiallyinconsistentwith the financialstatementsor our knowledgeobtainedin the
auditorotherwiseappearstobemateriallymisstated.Ifweidentifysuchmaterialinconsistenciesorapparent material
misstatements,wearerequiredtodeterminewhetherthisgivesrisetoamaterialmisstatementinthefinancial statements
themselves.If,basedontheworkwehaveperformed,weconcludethatthereisamaterialmisstatementofthis other
information, we are required to report that fact. We have nothing to report in this regard.
Page 13
Report of the Independent Auditors to the Trustees of RSPCA Halifax, Huddersfield, Bradford & District Branch
Matters on which we are required to report by exception
WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(AccountsandReports)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.
Responsibilities of trustees
AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrusteesareresponsibleforthepreparationof the
financialstatementswhich give a true and fair view, and for such internalcontrolas the trustees determineis necessaryto enable
the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharity'sabilitytocontinueasa going
concern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoingconcernbasisofaccountingunless 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
WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreportinaccordancewiththeAct and
relevant regulations made or having effect thereunder.
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrom material
misstatement,whetherduetofraudorerror,andtoissueaReportoftheIndependentAuditorsthatincludesour opinion.
Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewithISAs (UK)
willalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandare considered
materialif, individuallyor in the aggregate,they could reasonablybe expected to influencethe economicdecisionsof users taken
on the basis of these financial statements.
Irregularities,includingfraud,areinstancesof non-compliancewithlawsandregulations.We designproceduresinlinewith our
responsibilities,outlinedabove,to detect materialmisstatementsin respect of irregularities,includingfraud.The extent to which
our procedures are capable of detecting irregularities, including fraud is detailed below:
Ourapproachtoidentifyingandassessingtherisksofmaterialmisstatementinrespectofirregularities,includingfraud and
non-compliance with laws and regulations, was as follows:
-
The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
-
We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;
-
We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
-
We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
-
Ensured laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
Page 14
Report of the Independent Auditors to the Trustees of RSPCA Halifax, Huddersfield, Bradford & District Branch
Weassessedthesusceptibilityofthecompany'sfinancialstatementstomaterialmisstatement,includingobtaining an
understanding of how fraud might occur, by:
-
Making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
-
Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
-
Understanding the design of the company's remuneration policies.
To address the risk of fraud through management bias and override of controls, we;
-
Performed analytical procedures to identify any unusual or unexpected relationships;
-
Tested journal entries to identify unusual transactions;
-
Assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and
-
Investigated the rationale behind significant or unusual transactions.
In responseto the risksof irregularitiesandnon-compliancewithlawsandregulations,we designedprocedureswhich included,
but were not limited to:
-
Agreeing financial statement disclosures to underlying supporting documentation;
-
Reading the minutes of meetings of those charged with governance;
-
Enquiring of management as to actual and potential litigation and claims; and
-
Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors.
Thereareinherentlimitationsinourauditproceduresdescribedabove.Themoreremovedthatlawsandregulationsare from
thefinancialtransactions,thelesslikelyitisthatwe wouldbecomeawareofnon-compliance.Auditingstandardsalsolimit the
auditproceduresrequiredtoidentifynon-compliancewithlawsandregulationstoenquiryofthedirectorsand other
management and the inspection of regulatory and legal correspondence, if any.
Materialmisstatementsthatariseduetofraudcanbehardertodetectthanthosethatarisefromerrorastheymay involve
deliberate concealment or collusion.
AfurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedontheFinancial Reporting
Council'swebsiteatwww.frc.org.uk/auditorsresponsibilities.ThisdescriptionformspartofourReportofthe Independent
Auditors.
Page 15
Report of the Independent Auditors to the Trustees of RSPCA Halifax, Huddersfield, Bradford & District Branch
Use of our report
Thisreportis madesolelytothecharity'strustees,asa body,inaccordancewithPart4 oftheCharities(Accountsand Reports)
Regulations2008.Ourauditworkhasbeenundertakensothatwemightstatetothecharity'strusteesthosematterswe are
requiredtostatetotheminanauditors'reportandfornootherpurpose.Tothefullestextentpermittedbylaw,wedo not
acceptor assume responsibilityto anyoneotherthanthe charityand the charity'strusteesas a body,for our auditwork,for this
report, or for the opinions we have formed.
Riley & Co Limited
Statutory Auditor Chartered Accountants
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
22nd June 2021
Page 16
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Statement of Financial Activities for the Year Ended 31st December 2020
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Provision of animal welfare services
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Provision of animal welfare services
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
funds
£
880,054
172,966
728,622
22,732
34
1,804,408
798,780
826,070
1,624,850
19,921
199,479
175,230
374,709
3,017,448
3,392,157 |
Restricted
funds
£
-
-
-
-
-
-
-
1,257
1,257
-
(1,257)
-
(1,257)
2,105
848 |
31/12/20
Total
funds
£
880,054
172,966
728,622
22,732
34
1,804,408
798,780
827,327
1,626,107
19,921
198,222
175,230
373,452
3,019,553
3,393,005 |
31/12/19
Total
funds
£
266,774
223,429
1,145,034
24,511
373
1,660,121
921,263
932,027
1,853,290
41,786
(151,383)
-
(151,383)
3,170,936
3,019,553 |
|
|
|
|
|
The notes form part of these financial statements
Page 17
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Balance Sheet 31st December 2020
Notes
FIXED ASSETS
Tangible assets
15
Investments
16
CURRENT ASSETS
Stocks
17
Debtors
18
Investments
19
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
20
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
23
Unrestricted funds:
Unrestricted funds
Designated fund
Revaluation of land and buildings
Restricted funds:
Restricted fund
TOTAL FUNDS |
31/12/20
£
467,875
1,569,572
2,037,447
26,870
481,982
64,902
869,605
1,443,359
(87,801)
1,355,558
3,393,005
3,393,005
1,456,927
1,760,000
175,230
3,392,157
848
3,393,005 |
31/12/19
£
317,417
1,614,553
1,931,970
13,412
243,398
-
930,497
1,187,307
(99,724)
1,087,583
3,019,553
3,019,553
1,257,448
1,760,000
-
3,017,448
2,105
3,019,553 |
|
|
|
The financialstatementswere approvedby the Board of Trustees and authorisedfor issue on 22nd June 2021 and were signed on
its behalf by:
S Cordingley - Trustee
The notes form part of these financial statements
Page 18
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Cash Flow Statement for the Year Ended 31st December 2020
|
|
31/12/20 |
31/12/19 |
|
Notes |
£ |
£ |
Cash flows from operating activities |
|
|
|
Cash generated from operations |
1 |
(80,304) |
32,013 |
Net cash (used in)/provided by operating activities |
|
(80,304) |
32,013 |
Cash flows from investing activities |
|
|
|
Purchase of tangible fixed assets |
|
(3,320) |
(25,842) |
Purchase of fixed asset investments |
|
- |
(44,322) |
Sale of tangible fixed assets |
|
(64,902) |
- |
Sale of fixed asset investments |
|
64,902 |
41,786 |
Sale of current asset investments |
|
- |
27,537 |
Interest received |
|
5,269 |
6,389 |
Dividends received |
|
17,463 |
18,122 |
Net cash provided by investing activities |
|
19,412 |
23,670 |
|
|
|
|
Change in cash and cash equivalents in the |
|
|
|
reporting period |
|
(60,892) |
55,683 |
Cash and cash equivalents at the beginning of |
|
|
|
the reporting period |
|
930,497 |
874,814 |
Cash and cash equivalents at the end of the |
|
|
|
reporting period |
|
869,605 |
930,497 |
The notes form part of these financial statements
Page 19
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Cash Flow Statement for the Year Ended 31st December 2020
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
2.
|
|
|
31/12/20 |
31/12/19 |
|
|
|
£ |
£ |
Net income/(expenditure) for the reporting period (as per the Statement of |
|
|
|
|
Financial Activities) |
|
|
198,222 |
(151,383) |
Adjustments for: |
|
|
|
|
Depreciation charges |
|
|
27,714 |
38,062 |
Gain on investments |
|
|
(19,921) |
(41,786) |
Loss on disposal of fixed assets |
|
|
378 |
- |
Interest received |
|
|
(5,269) |
(6,389) |
Dividends received |
|
|
(17,463) |
(18,122) |
(Increase)/decrease in stocks |
|
|
(13,458) |
6,725 |
(Increase)/decrease in debtors |
|
|
(238,584) |
214,376 |
Decrease in creditors |
|
|
(11,923) |
(9,470) |
Net cash (used in)/provided by operations |
|
|
(80,304) |
32,013 |
ANALYSIS OF CHANGES IN NET FUNDS |
|
|
|
|
|
At 1/1/20 |
|
Cash flow |
At 31/12/20 |
|
|
£ |
£ |
£ |
Net cash |
|
|
|
|
Cash at bank and in hand |
930,497 |
|
(60,892) |
869,605 |
|
930,497 |
|
(60,892) |
869,605 |
Liquid resources |
|
|
|
|
Deposits included in cash |
|
- |
- |
- |
Current asset investments |
|
- |
64,902 |
64,902 |
|
|
- |
64,902 |
64,902 |
Total |
930,497 |
|
4,010 |
934,507 |
The notes form part of these financial statements
Page 20
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements for the Year Ended 31st December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financialstatementsof the charity,which is a publicbenefitentityunderFRS 102, have been preparedin accordance
withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the UK
andRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been
preparedunderthe historicalcostconvention,withthe exceptionof investmentswhichare includedat marketvalue, as
modified by the revaluation of certain assets.
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
DonationsarerecognisedwhentheCharityhasbeennotifiedinwritingof boththeamountandsettlementdate.In the
eventthatadonationissubjecttoconditionsthatrequirealevelofperformancebeforethecharityisentitledto the
funds,theincomeisdeferredandnotrecogniseduntileitherthoseconditionsarefullymet,orthefulfilmentof those
conditionsiswhollywithinthecontrolofthecharityanditisprobablethatthoseconditionswillbefulfilledin the
reporting period.
Legaciesarerecognisedontheearlierofeither;thedatethatprobateisgranted,theestatehasbeenfinalised and
notificationhasbeenmadebytheexecutor(s)totheCharitythatadistributionwillbemade,orwhenadistribution is
receivedfromtheestate.Receiptofalegacy,inwholeorinpart,isonlyconsideredprobablewhentheamountcan be
measuredreliablyby the charityand has been notifiedof the executor'sintentionto make a distribution.Where legacies
havebeennotifiedtothecharity,orthecharityisawareofthegrantingofprobate,andthecriteriafor income
recognition has not been met, then the legacy is disclosed in the notes to the accounts.
LegaciesreceivedviatheBranchlegacyschemearegrossedupfortheadministrationchargesdeducted,with the
associated charges shown as expenditure in the year the legacy is received.
Income tax recoverablein relationto donationsreceivedunderGift Aid or deeds of covenantis recognisedat the time of
the donation.
Interestonfundsheldondepositisincludedwhenreceivableandtheamountcanbemeasuredreliablybythe charity;
this is normally upon notification of the interest paid or payable by the bank.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharity to
that expenditure,it is probablethat a transferof economicbenefitswill be requiredin settlementand the amountof the
obligation can be measured reliably.
Expenditureis accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateallcost related
to the category.Where costs cannotbe directlyattributedto particularheadingsthey have been allocatedto activities on
a basis consistent with the use of resources.
continued...
Page 21
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
1. ACCOUNTING POLICIES - continued
Expenditure
Grantsofferedsubjectto conditionswhichhavenotbeenmet at theyearenddatearenotedas a commitmentbut not
accrued as expenditure.
Raising funds
ThecostsofraisingfundsrelatetothecostsofrunningtheCharity'sshopsnetworkandofcostsrelatingto specific
fundraising events and activities.
Tangible fixed assets
Depreciationis providedatthefollowingannualratesinordertowriteoffeachassetoveritsestimatedusefullifeor, if
held under a finance lease, over the lease term, whichever is the shorter.
Freehold property- 2.5% on cost
Improvements to property- 20% on cost and over the remaining life of the lease
Fixtures and fittings- 20% on cost and over the remaining life of the lease
Motor vehicles- 25% on cost
Computer equipment- 33% on cost
It is the policy of the charity to capitalise assets costing over £500.
Fixed asset investments
Investmentsareaformofbasicfinancialinstrumentandareinitiallyrecognisedattheirtransactionvalue and
subsequentlymeasuredattheirfairvalueasatthebalancesheetdateusingtheclosingquotedmarketpriceor fund
value.Thestatementoffinancialactivitiesincludesthenetgainsandlossesarisingonrevaluationand disposals
throughout the year.
Stocks
Stocksare valuedat the lower of cost and net realisablevalue,after makingdue allowancefor obsoleteand 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.
Designated funds represent those unrestricted funds which have been ring fenced by the trustees for a specific purpose.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.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.
Debtors
Tradeandotherdebtorsarerecognisedatthesettlementamountafteranytradediscountoffered.Prepayments and
accrued income are valued at the amount prepaid net of any trade discounts due.
continued...
Page 22
Notes to the Financial Statements - continued
for the Year Ended 31st December 2020
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
1. ACCOUNTING POLICIES - continued
Debtors
Cash at Bank and in hand
Cash at bank and in hand includescash and short term highlyliquidinvestmentswith a short maturityof three months or
less from the date of acquisition or opening of the deposit or similar account.
Liabilities and provisions
Liabilitiesarerecognisedwhenthereis anobligationattheBalanceSheetdateas a resultof a pastevent,itis probable
thatatransferofeconomicbenefitwillberequiredinsettlement,andtheamountofthesettlementcanbe estimated
reliably.Liabilitiesare recognisedat the amountthat the charityanticipatesit will pay to settle the debt or the amount it
hasreceivedasadvancedpaymentsforthegoodsorservicesitmustprovide.Provisionsaremeasuredatthe best
estimateoftheamountsrequiredtosettletheobligation.Wheretheeffectofthetimevalueofmoneyismaterial, the
provisionis basedonthepresentvalueofthoseamounts,discountedatthepre-taxdiscountratethatreflectsthe risks
specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
Financial instruments
Thecompanyonlyhasfinancialassetsandfinancialliabilitiesofakindthatqualifyasbasicfinancialinstruments. Basic
financialinstrumentsareinitiallyrecognisedattransactionvalueandsubsequentlymeasuredattheirsettlement value
with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Hire purchase and leasing commitments
AssetsobtainedunderhirepurchasecontractsorfinanceleasesarecapitalisedintheBalanceSheet.Thoseheld under
hirepurchasecontractsaredepreciatedovertheirestimatedusefullives.Thoseheldunderfinanceleases are
depreciated over their estimated useful lives or the lease term, whichever is shorter.
Pension costs and other post-retirement benefits
The charityoperatesa definedcontributionpensionscheme.Contributionspayableto the charity'spensionscheme are
charged to the Statement of Financial Activities in the period to which they relate.
Donated goods
Donatedgoodsreceivedbythecharityshopnetworkhavenotbeenvaluedintheseaccounts,asithasnot proved
practical or possible to reliably measure the value of the stock at the year end.
Thecharityoperatesaretailgiftaidschemetoreclaimgiftaidonthevalueofdonatedgoodssoldforthose donors
registered with the scheme.
Fixed asset investments
Fixed asset investmentscomprise assets held by the charitywhich are not expected to be convertedinto cash in the short
term.
Fixedassetinvestmentsarevaluedatmarketvalue,withunrealisedandrealisedgainsandlossesbeingpassed through
the statement of financial activities.
continued...
Page 23
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
2. DONATIONS AND LEGACIES
DONATIONS AND LEGACIES |
|
|
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Donations |
106,632 |
100,563 |
Legacies |
352,942 |
166,211 |
Grants |
420,480 |
- |
|
880,054 |
266,774 |
Branch legacy scheme
The charityis a member of the Branchlegacyscheme,whichwas establishedwiththe objectof assistingbranchesof the
RSPCAinmaximisingtheamounttheyreceivefrombequestsmadedirectlytothem,byusingtheknowledgeof the
legacydepartmentoftheNationalSocietytohandletheadministrationonbehalfoftheBranch.TheNational Society
makes an administration charge of 2.5% of the value of the bequest to the Branch prior to remitting payment.
Grants received, included in the above, are as follows:
Animal Rescue Live Grant
Local Authority Grants
HMRC - Job Retention Scheme
Local Restrictions Support Grant
Neighbourly Community Fund Grant
NS Neutering Grant
RSPCA
Other grants
OTHER TRADING ACTIVITIES
Fundraising events
Shop income |
31/12/20
£
4,250
215,334
160,757
11,336
400
4,400
12,000
12,003
420,480
31/12/20
£
102,430
626,192
728,622 |
31/12/19
£
-
-
-
-
-
-
-
-
-
31/12/19
£
126,531
1,018,503 |
|
|
1,145,034 |
3. OTHER TRADING ACTIVITIES
continued...
Page 24
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
4. INVESTMENT INCOME
4. |
INVESTMENT INCOME |
|
|
|
|
|
|
31/12/20 |
31/12/19 |
|
|
|
£ |
£ |
|
Dividends and interest received on |
investments and deposits |
17,463 |
18,122 |
|
Deposit account interest |
|
5,269 |
6,389 |
|
|
|
22,732 |
24,511 |
5. |
INCOME FROM CHARITABLE ACTIVITIES |
|
|
|
|
|
|
31/12/20 |
31/12/19 |
|
|
Activity |
£ |
£ |
|
Neutering grants and contracts |
Provision of animal welfare services |
2,730 |
9,343 |
|
Inspectors and boarding |
Provision of animal welfare services |
30,085 |
39,680 |
|
Animal adoption |
Provision of animal welfare services |
33,992 |
37,559 |
|
Body disposal contribution |
Provision of animal welfare services |
129 |
213 |
|
Pet insurance commission |
|
|
|
|
received |
Provision of animal welfare services |
19,949 |
27,426 |
|
Animal centre shop sales |
Provision of animal welfare services |
82,815 |
104,321 |
|
Drugs rebate income |
Provision of animal welfare services |
3,266 |
4,887 |
|
|
|
172,966 |
223,429 |
6. |
RAISING FUNDS |
|
|
|
|
Other trading activities |
|
|
|
|
|
|
31/12/20 |
31/12/19 |
|
|
|
£ |
£ |
|
Purchases |
|
9,880 |
15,176 |
|
Staff costs |
|
467,031 |
536,829 |
|
Event costs |
|
1,144 |
6,300 |
|
Rent |
|
186,628 |
195,444 |
|
Rates and insurance |
|
8,698 |
22,696 |
|
Light and heat |
|
21,998 |
32,916 |
|
Telephone and internet |
|
10,840 |
10,041 |
|
Postage, stationary and wrapping |
|
15,475 |
8,324 |
|
Subscriptions and memberships |
|
1,992 |
4,077 |
|
Refuse collection services |
|
19,542 |
14,070 |
|
Staff training |
|
- |
769 |
|
Staff health plan |
|
701 |
668 |
|
Staff and volunteer expenses |
|
6,598 |
12,961 |
|
Repairs and renewals |
|
13,198 |
13,314 |
|
Computer costs |
|
5,367 |
13,660 |
|
Motor expenses |
|
9,616 |
12,978 |
|
Carried forward |
|
778,708 |
900,223 |
continued...
Page 25
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
6. RAISING FUNDS - continued
Other trading activities - continued
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Brought forward |
778,708 |
900,223 |
Bank and PDQ charges |
7,905 |
9,445 |
Legal and professional fees |
2,380 |
250 |
Sundry expenses |
950 |
2,206 |
Depreciation |
8,459 |
9,139 |
|
798,402 |
921,263 |
Investment management costs |
|
|
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Loss on sale of assets |
378 |
- |
Aggregate amounts |
798,780 |
921,263 |
Expenditureshownabove,relateto costsincurredin runningthe charityshopnetworkandin generatingdonations and
other fundraising income.
7. CHARITABLE ACTIVITIES COSTS
CHARITABLE ACTIVITIES COSTS |
|
|
|
|
|
|
Grant |
|
|
|
|
funding of |
|
|
|
Direct |
activities |
Support |
|
|
Costs (see |
(see note |
costs (see |
|
|
note 8) |
9) |
note 10) |
Totals |
|
£ |
£ |
£ |
£ |
Provision of animal welfare services |
730,178 |
4,400 |
92,749 |
827,327 |
Provision of animal welfare services costs represent the costs of running the Branch's animal centre.
This includesthe provisionof veterinary,neuteringand other welfare services, aswell as online and town centre shops for
animal products.
continued...
Page 26
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
DIRECT COSTS OF CHARITABLE ACTIVITIES |
|
|
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Staff costs |
458,735 |
467,609 |
Rent, storage and room hire |
8,347 |
11,977 |
Rates and insurance |
6,296 |
6,129 |
Light and heat |
16,053 |
16,319 |
Telephone |
8,112 |
6,079 |
Postage and stationery |
7,118 |
13,781 |
Publicity and advertising |
7,020 |
7,681 |
Sundries |
2,675 |
4,536 |
Repairs and maintenance |
9,679 |
9,071 |
Cleaning |
15,588 |
14,847 |
Computer repairs and maintenance |
5,415 |
3,236 |
Motor and travel expenses |
5,963 |
12,875 |
Bank and PDQ charges |
4,238 |
5,061 |
Subscriptions and memberships |
459 |
713 |
Professional fees |
(2,915) |
8,765 |
Staff uniforms |
700 |
1,897 |
Staff training |
1,819 |
4,209 |
Staff health plan |
1,386 |
1,109 |
Staff costs - sundry |
1,271 |
1,177 |
Volunteer expenses |
- |
75 |
Drugs and medicines |
22,991 |
47,832 |
Supplies and food |
38,019 |
45,374 |
Veterinary fees |
80,567 |
104,990 |
Neutering costs |
9,046 |
14,542 |
Carcass collection |
568 |
685 |
Branch welfare costs |
21 |
200 |
EARS grants and payments |
2,152 |
2,406 |
Depreciation |
18,855 |
29,027 |
|
730,178 |
842,202 |
continued...
Page 27
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
9. GRANTS PAYABLE
GRANTS PAYABLE |
|
|
|
|
|
|
|
31/12/20 |
31/12/19 |
|
|
|
£ |
£ |
Provision of animal welfare services |
|
|
4,400 |
- |
The total grants paid to institutions during the year was as follows: |
|
|
|
|
|
|
|
31/12/20 |
31/12/19 |
|
|
|
£ |
£ |
NS Branch Emergency Fund Contribution |
|
|
4,400 |
- |
SUPPORT COSTS |
|
|
|
|
|
|
|
Governance |
|
|
Management |
Finance |
costs |
Totals |
|
£ |
£ |
£ |
£ |
Provision of animal welfare services |
39,456 |
47,314 |
5,979 |
92,749 |
10. SUPPORT COSTS
Supportcosts representthe costs incurredin the administrationandgovernanceof the charity,thisincludesthe costs of
statutory procedures and of the finance staff and Branch manager of the charity.
Support costs, included in the above, are as follows:
Support costs, included in the above, are as follows: |
|
|
|
31/12/20 |
31/12/19 |
|
Provision |
|
|
of animal |
|
|
welfare |
Total |
|
services |
activities |
|
£ |
£ |
Wages |
35,136 |
34,821 |
Social security |
3,486 |
3,488 |
Pensions |
834 |
764 |
Wages |
36,746 |
37,361 |
Social security |
2,654 |
2,789 |
Pensions |
719 |
693 |
Computer repairs |
6,795 |
5,943 |
Depreciation of tangible fixed assets |
400 |
176 |
Auditors' remuneration |
5,979 |
3,790 |
|
92,749 |
89,825 |
continued...
Page 28
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
11. AUDITORS' REMUNERATION
AUDITORS' REMUNERATION |
|
|
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Fees payable to the charity's auditors for the audit of the charity's financial |
|
|
statements |
5,979 |
3,790 |
12. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stDecember2020norfortheyear ended
31st December 2019.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31stDecember2020norfortheyear ended
31st December 2019.
13. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Animal Centre
Charity Shops
Branch Office (Incl. Fundraising) |
31/12/20
£
929,869
58,996
16,476
1,005,341
31/12/20
20
27
8
55 |
31/12/19
£
1,002,817
64,190
17,347 |
|
|
1,084,354 |
|
|
31/12/19
30
30
7
67 |
No employees received emoluments in excess of £60,000.
The average head count of employees during the year was 60.
Thekeymanagementpersonnelofthecharityhavebeenidentifiedasthebranchmanager,animalcentremanager and
the charity shop area manager in previous years, this year we also include the finance and fundraising manager costs.
Theaggregateemploymentbenefits,includingemployersnationalinsuranceandpensioncontributions,forthese key
management personnel for the year was £156,784 (2019 : £161,190).
continued...
Page 29
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Provision of animal welfare services
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Provision of animal welfare services
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
funds
£
266,774
223,429
1,145,034
24,511
373
1,660,121
921,263
930,350
1,851,613
41,786
(149,706)
3,167,154
3,017,448 |
Restricted
funds
£
-
-
-
-
-
-
-
1,677
1,677
-
(1,677)
3,782
2,105 |
Total
funds
£
266,774
223,429
1,145,034
24,511
373
1,660,121
921,263
932,027
1,853,290
41,786
(151,383)
3,170,936
3,019,553 |
|
|
|
|
continued...
Page 30
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
15. TANGIBLE FIXED ASSETS
COST OR VALUATION
At 1st January 2020
Additions
Disposals
Revaluations
At 31st December 2020
DEPRECIATION
At 1st January 2020
Charge for year
Eliminated on disposal
Revaluation adjustments
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019 |
Improvements
Freehold
to
property
property
£
£
617,262
201,470
-
-
-
-
(192,262)
-
425,000
201,470
367,492
171,017
10,625
6,609
-
-
(367,492)
-
10,625
177,626
414,375
23,844
249,770
30,453 |
Fixtures
and
fittings
£
67,752
870
(590)
- |
|
|
68,032 |
|
|
52,354
3,253
(212)
- |
|
|
55,395 |
|
|
12,637 |
|
|
15,398 |
continued...
Page 31
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
15. TANGIBLE FIXED ASSETS - continued
COST OR VALUATION
At 1st January 2020
Additions
Disposals
Revaluations
At 31st December 2020
DEPRECIATION
At 1st January 2020
Charge for year
Eliminated on disposal
Revaluation adjustments
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019 |
Motor
Computer
vehicles
equipment
Totals
£
£
£
71,947
104,826
1,063,257
-
2,450
3,320
-
-
(590)
-
-
(192,262)
71,947
107,276
873,725
61,687
93,290
745,840
2,565
4,662
27,714
-
-
(212)
-
-
(367,492)
64,252
97,952
405,850
7,695
9,324
467,875
10,260
11,536
317,417 |
Motor
Computer
vehicles
equipment
Totals
£
£
£
71,947
104,826
1,063,257
-
2,450
3,320
-
-
(590)
-
-
(192,262)
71,947
107,276
873,725
61,687
93,290
745,840
2,565
4,662
27,714
-
-
(212)
-
-
(367,492)
64,252
97,952
405,850
7,695
9,324
467,875
10,260
11,536
317,417 |
|
|
873,725 |
|
|
745,840
27,714
(212)
(367,492) |
|
|
405,850 |
|
|
467,875 |
|
|
317,417 |
Duringtheprioryearthetrusteescommissionedanindependentvaluationofthelandandbuildingsofthecharity by
Walker Singleton Chartered Surveyors.
Duringthe preparationof the accountsfor this financialyear,the trusteeshave chosento revise its accountingpolicy for
the treatment of land and buildings, for those assets to be accounted for at revaluation and not original cost.
Thevaluationreportedasat1 August2019,a marketvalueforthesite,ontheassumptionoffullvacantpossession, of
£425,000,thetrusteesdonotconsidertheretohavebeenanysignificantchangeinthevalueofthepropertyasat 31
December 2020.
InlinewiththerequirementsofFRS102,thetrusteeswillundertakea3yearreviewofthevaluationandhavea full
formal revaluationdone at 5 year intervals,to ensure that the valuationof the land and buildingsin the accounts remains
appropriate.
The carrying amount of the property as at 31 December 2020 would have been £234,338 under the historical cost model.
continued...
Page 32
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
16. FIXED ASSET INVESTMENTS
Investments held at the year end were as follows:-
Investments held at the year end were as follows:- |
|
|
|
31.12.20 |
31.12.19 |
|
£ |
£ |
National Savings Bonds |
100.000 |
100,000 |
COIF Charities Investment Fund |
113,105 |
106,067 |
Investec Wealth and Investment |
- |
59,938 |
Royal London |
104,284 |
96,372 |
Phoenix Life |
2,183 |
2,176 |
Shawbrook 100 Day Notice Charity and Trust Account |
1,250,000 |
1,250,000 |
|
|
|
|
1,569,572 |
1,614,553 |
|
|
|
All investmentsheld by the charityare held primarilyto providean investmentreturnand they are all either investments
listed on a recognised stock exchange or ones valued by reference to such investments.
-
Analysis of Movement in Investments:
Analysis of Movement in Investments:- |
|
|
|
31.12.20 |
31.12.19 |
|
£ |
£ |
Market value at 1.1.20 |
1,614,553 |
1,570.231 |
Add: Proceeds re-invested |
- |
- |
Less : Disposals at carrying value |
- |
- |
Net (loss)/gain on revaluation |
19,921 |
41,786 |
Transfer (to)/from current asset investments |
(64,902) |
2,536 |
|
|
|
Market value at 31.12.20 |
1,569,572 |
1,614,553 |
|
|
|
17.
STOCKS
STOCKS |
|
|
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Stocks |
26,870 |
13,412 |
Stocksincludeanimalrelatedproducts(feed,toys,careequipment)andveterinarysuppliesheldbythecharityat the
year end.
continued...
Page 33
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
18. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
31/12/20 |
31/12/19 |
|
|
£ |
£ |
|
Trade debtors |
11,393 |
7,870 |
|
Other debtors |
5,365 |
5,695 |
|
VAT |
23,028 |
19,281 |
|
Prepayments |
442,196 |
31,710 |
|
Accrued income |
- |
178,842 |
|
|
481,982 |
243,398 |
19. |
CURRENT ASSET INVESTMENTS |
|
|
|
|
31/12/20 |
31/12/19 |
|
|
£ |
£ |
|
Listed investments |
64,902 |
- |
Currentasset investmentsshown above recognisethose investmentsheld at the year end, that have been realised within
the subsequent 12 months.
20. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Trade creditors |
46,185 |
54,869 |
Social security and other taxes |
23,044 |
15,444 |
Pension control account |
6,376 |
3,936 |
Attachment of earnings |
737 |
966 |
Accruals and deferred income |
11,459 |
24,509 |
|
87,801 |
99,724 |
21. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
|
31/12/20 |
31/12/19 |
|
£ |
£ |
Within one year |
146,000 |
107,250 |
Between one and five years |
410,176 |
369,879 |
In more than five years |
17,878 |
138,443 |
|
574,054 |
615,572 |
continued...
Page 34
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
21. LEASING AGREEMENTS - continued
Lease commitments are made up of:
Land and buildings |
- |
commitments related to the charity branch office and charity shop retail |
|
|
premises amounting to £574,054 |
Other operating leases |
- |
commitments related to office equipment amounting to £Nil |
22. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fixed assets
Investments
Current assets
Current liabilities
MOVEMENT IN FUNDS
Unrestricted funds
Unrestricted funds
Designated fund
Revaluation of land and buildings
Restricted funds
Restricted fund
TOTAL FUNDS |
Unrestricted
funds
£
467,027
1,569,572
1,443,359
(87,801)
3,392,157 |
Restricted
funds
£
848
-
-
-
848
At 1/1/20
£
1,257,448
1,760,000
-
3,017,448
2,105
3,019,553 |
31/12/20
Total
funds
£
467,875
1,569,572
1,443,359
(87,801)
3,393,005
Net
movement
in funds
£
199,479
-
175,230
374,709
(1,257)
373,452 |
31/12/19
Total
funds
£
317,417
1,614,553
1,187,307
(99,724) |
|
|
|
|
3,019,553 |
|
|
|
|
At
31/12/20
£
1,456,927
1,760,000
175,230 |
|
|
|
|
3,392,157
848 |
|
|
|
|
3,393,005 |
23. MOVEMENT IN FUNDS
continued...
Page 35
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
23. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
Unrestricted funds
Revaluation of land and buildings
Restricted funds
Restricted fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
Unrestricted funds
Designated fund
Restricted funds
Restricted fund
TOTAL FUNDS |
Incoming
resources
£
1,804,408
-
1,804,408
-
1,804,408 |
Resources
expended
£
(1,624,850)
-
(1,624,850)
(1,257)
(1,626,107)
At 1/1/19
£
1,407,154
1,760,000
3,167,154
3,782
3,170,936 |
Gains and
losses
£
19,921
175,230
195,151
-
195,151
Net
movement
in funds
£
(149,706)
-
(149,706)
(1,677)
(151,383) |
Movement
in funds
£
199,479
175,230 |
|
|
|
|
374,709
(1,257) |
|
|
|
|
373,452 |
|
|
|
|
At
31/12/19
£
1,257,448
1,760,000 |
|
|
|
|
3,017,448
2,105 |
|
|
|
|
3,019,553 |
continued...
Page 36
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
23. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
Unrestricted funds
Restricted funds
Restricted fund
TOTAL FUNDS |
Incoming
resources
£
1,660,121
-
1,660,121 |
Resources
expended
£
(1,851,613)
(1,677)
(1,853,290) |
Gains and
losses
£
41,786
-
41,786 |
Movement
in funds
£
(149,706)
(1,677) |
|
|
|
|
(151,383) |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
Unrestricted funds
Designated fund
Revaluation of land and buildings
Restricted funds
Restricted fund
TOTAL FUNDS |
At 1/1/19
£
1,407,154
1,760,000
-
3,167,154
3,782
3,170,936 |
Net
movement
in funds
£
49,773
-
175,230
225,003
(2,934)
222,069 |
At
31/12/20
£
1,456,927
1,760,000
175,230 |
|
|
|
3,392,157
848 |
|
|
|
3,393,005 |
continued...
Page 37
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
23. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:
Unrestricted funds
Unrestricted funds
Revaluation of land and buildings
Restricted funds
Restricted fund
TOTAL FUNDS |
Incoming
resources
£
3,464,529
-
3,464,529
-
3,464,529 |
Resources
expended
£
(3,476,463)
-
(3,476,463)
(2,934)
(3,479,397) |
Gains and
losses
£
61,707
175,230
236,937
-
236,937 |
Movement
in funds
£
49,773
175,230 |
|
|
|
|
225,003
(2,934) |
|
|
|
|
222,069 |
Designated funds
The trusteeshavedesignatedtheamountof £1,760,000(2019: £1,760,000),fromunrestrictedreserves,as partof their
longtermaimtoprovidefortheacquisitionofasiteandforassociatedrelocationcoststoallowtheanimalcentre to
move from its current town centre location.
Restricted funds
Therestrictedfundrelatestomoniesdonatedforthepurchaseofacharityvehicle,thevehiclemustbeused for
charitable purposes and the resources expended in the year relates to the annual depreciation charge.
24. RELATED PARTY DISCLOSURES
RSPCA
RSPCAheadofficereimburseRSPCAHalifax,Huddersfield,BradfordandDistrictBranchforboardingandmedical claims,
theyalsoadministerthelegacyschemeonbehalfoftheBranch,forwhichtheyreceivea2.5%fee,whichis deducted
from the legacy when remitted.The amountsreceived duringthe year were £145,889(2019 :£226,538)and the amount
owing at the year end was £279,569 (2019 : £31,612).
RSPCAHalifax,Huddersfield,BradfordandDistrictBranchpurchasesgoodsfromRSPCAheadquartersforuseand sale
within the animal centre and charityshops. The purchasesof goods duringthe year totalled£12,099 (2019 : £29,404). the
balance outstanding at the year end was £617 (2019 : £5,612).
continued...
Page 38
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Notes to the Financial Statements - continued for the Year Ended 31st December 2020
25. ULTIMATE CONTROLLING PARTY
The charity is controlled by the board of trustees.
Page 39
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2020
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Grants
Other trading activities
Fundraising events
Shop income
Investment income
Dividends and interest received on investments and
deposits
Deposit account interest
Charitable activities
Neutering grants and contracts
Inspectors and boarding
Animal adoption
Body disposal contribution
Pet insurance commission received
Animal centre shop sales
Drugs rebate income
Other income
Miscellaneous Income
Total incoming resources |
31/12/20
£
106,632
352,942
420,480
880,054
102,430
626,192
728,622
17,463
5,269
22,732
2,730
30,085
33,992
129
19,949
82,815
3,266
172,966
34
1,804,408 |
31/12/19
£
100,563
166,211
- |
|
|
266,774
126,531
1,018,503 |
|
|
1,145,034
18,122
6,389 |
|
|
24,511
9,343
39,680
37,559
213
27,426
104,321
4,887 |
|
|
223,429
373 |
|
|
1,660,121 |
This page does not form part of the statutory financial statements
Page 40
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2020
EXPENDITURE
Other trading activities
Shops - Goods for resale
Wages
Social security
Pensions
Event costs
Rent
Rates and insurance
Light and heat
Telephone and internet
Postage, stationary and wrapping
Subscriptions and memberships
Refuse collection services
Staff training
Staff health plan
Staff and volunteer expenses
Repairs and renewals
Computer costs
Motor expenses
Bank and PDQ charges
Legal and professional fees
Sundry expenses
Depreciation - Improvements to property
Depreciation - Fixtures and fittings
Depreciation - Computer equipment
Investment management costs
Loss on sale of tangible fixed assets
Charitable activities
Wages
Social security
Pensions
Rent, storage and room hire
Rates and insurance
Light and heat
Telephone
Carried forward |
31/12/20
£
9,880
433,703
25,881
7,447
1,144
186,628
8,698
21,998
10,840
15,475
1,992
19,542
-
701
6,598
13,198
5,367
9,616
7,905
2,380
950
4,362
1,364
2,733
798,402
378
424,284
26,975
7,476
8,347
6,296
16,053
8,112
497,543 |
31/12/19
£
15,176
497,070
31,488
8,271
6,300
195,444
22,696
32,916
10,041
8,324
4,077
14,070
769
668
12,961
13,314
13,660
12,978
9,445
250
2,206
6,484
1,296
1,359 |
|
|
921,263
-
433,565
26,425
7,619
11,977
6,129
16,319
6,079
508,113 |
This page does not form part of the statutory financial statements
Page 41
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2020
Charitable activities
Brought forward
Postage and stationery
Publicity and advertising
Sundries
Repairs and maintenance
Cleaning
Computer repairs and maintenance
Motor and travel expenses
Bank and PDQ charges
Subscriptions and memberships
Professional fees
Staff uniforms
Staff training
Staff health plan
Staff costs - sundry
Volunteer expenses
Drugs and medicines
Supplies and food
Veterinary fees
Neutering costs
Carcass collection
Branch welfare costs
EARS grants and payments
Depreciation - Freehold property
Depreciation - Property improvements
Improvements to property
Depreciation - Fixtures and fittings
Depreciation - Motor vehicles
Depreciation - Computer equipment
Grants to institutions
Support costs
Management
Wages
Social security
Pensions |
31/12/20
£
497,543
7,118
7,020
2,675
9,679
15,588
5,415
5,963
4,238
459
(2,915)
700
1,819
1,386
1,271
-
22,991
38,019
80,567
9,046
568
21
2,152
10,625
1,470
776
1,890
2,565
1,529
4,400
734,578
35,136
3,486
834
39,456 |
31/12/19
£
508,113
13,781
7,681
4,536
9,071
14,847
3,236
12,875
5,061
713
8,765
1,897
4,209
1,109
1,177
75
47,832
45,374
104,990
14,542
685
200
2,406
15,432
2,650
-
3,836
3,421
3,688
- |
|
|
842,202
34,821
3,488
764 |
|
|
39,073 |
This page does not form part of the statutory financial statements
Page 42
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
Detailed Statement of Financial Activities for the Year Ended 31st December 2020
Management
Finance
Wages
Social security
Pensions
Computer repairs
Depreciation - Computer equipment
Governance costs
Auditors' remuneration
Total resources expended
Net income/(expenditure) before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net income/(expenditure) |
31/12/20
£
36,746
2,654
719
6,795
400
47,314
5,979
1,626,107
178,301
19,921
198,222 |
31/12/19
£
37,361
2,789
693
5,943
176
46,962
3,790
1,853,290
(193,169)
41,786
(151,383) |
|
|
|
This page does not form part of the statutory financial statements
Page 43