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2021-12-31-accounts

Page
Iteport ofthe Trustees 1 to 12
Report ofthe independent
Auditors		 13 to 16
Statement of Financial Activities 17
Balance Sheet 1S to 19
Cash Flow Statement 20
Notes tothe Cash Flow Statement
Notes tothe Financial Statements 22 to 41
Detailed Statement ofFinancial Activities 42 to 45

RSPC4 HALIFAX, HUDDERSFIELD, BRADFORD & DJ5TRIU BRANCH Report of theTru$tets forthe Year Ended 31st l)e¢ember ZOZI ACHIEVEMENT AND PERFORMANCE SYATISTIC5 Animals in Branch care'.- Atstsrt olthe year Anlmal Centre Fostei Care Private Boarding Veterinary Clinicl hospital B•larKe itstsrt of year 14 18 16 12 27 34 71 Animal Entry Categorles.'_ IlffAKE ¢atÈgory Inspectorate- Case animals IrLspectorate- Welfare wncern Inspectorate- N¢two¥ked from PBEI swlely h05Pital 8ranch well3re ¢on¢em Welfafe concern NCC Hotne for Life & born In branch care Translers IN- other RSPCA Returns Total IN. welfare reasons 16 31 13 143 14 32 220 li 77 li 19 29 li 13 107 13 31 491 31 Total114. noTrwtllare Anlmals OUT:. Rabblt Reason for leavlng.. - Rehomed Died -Transfers OUT. other RSPCA . Transfers OUT- non RSPCA - Other -PTS Totsl wt 99 241 24 424 13 27 zi 12 492 Pa8e 4

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2021 2D20
f f
Total reserves 3,660,728 3,393,005
Less: Tangible fixed assets (unrestricted) (468 540) (467,027)
Less: Tangible fixed asset (rastncted) (848)
Less: Designated fund - New Anima! Centre (1,988,458) (1,76D,ODO)
Less: Designated fund - Leases (482,822)
l.ess: Designated fund - Redundancy (118,7DS)
602,203 1,165,130

31/12/21 31/12/20
Unrestricted Restricted Tatai Total
funds funds funds funds
Notes E E E f
INCOME AND ENDOWMENTS FROM
Donations
arid legacies		 650,788 650,788 880,054
Charitable
activities
Provision of animal welfare services 140,121 140.121 172,966
Other trading activities 3 1,110,248 1,110,248 728,622
Investment
income		 4 12,935 12,935 22,732
Otherincome 250 250 34
Total 1,914,342 1,914,342 1,804,408
EXPENDITURE ON
Raising funds 6 858,125 858,125 798,780
Charitable
activities
Provision ofanimal welfare services 824,444 825,292 827,327
Total 1,682,569 848 1,683,417 1,626,107
Netgains
on investments		 36,798 36,798 19,921
NET INCOME/(EXPENDITURE) 268,571 (848) 267,723 198,222
Other recognised
gains/(losses)
Gains on revaluation
affixed assets		 175,230
Net movement
In funds		 268,571 (S48) 267,723 373,452
RECONCILIATION
OF FUNDS
Tots Ifunds brought
forward		 3,392,157 848 3,393,005 3,019,553
TOTAL FUNDS CARRIED FORWARD 3,660,728 3,660,728 3,393,005
31/12/21 31/12/20
Notes f f
FIXEDASSETS
Tangible assets 15 468,540 467,875
Investments 16 1,671,272 1,569,572
2,139,812 2,037,447
CURRENT ASSETS
Stocks 17 25,727 26,870
Debtors 18 707,511 481,982
Investments 19 64,902
Cash at bank and in hand 847,383 869,605
1,580,621 1,443,359
CREDITORS
Amounts
falling due within one year		 20 (59,705) (87,801)
NET CURRENT ASSETS 1,520.916 1,355,558
TOTAL ASSETS LESSCURRENT LIABIUTIES 3,660,728 3,393,005
NET ASSETS 3,660,728 3,393,005

FUNDS 23
Unrestricted funds:
Unrestricted funds 895,513 1,456,927
Designated fund- New Animal Centre 1,988,458 1,760,000
Designated fund- Lease commitments 482,822
Designated fund —Redundancy 118,705
Revaluation ofland and buildings 175,230 175,230
3,660,728 3,392,157
Restricted funds:
Restdcted fund 848
TOTALFUNDS 3,660,/28 3,393,005

31/12/21 31/12/20
Notes f E
Cash flows from operating acttvltles
Cash generated
from operations		 (6,878) (80,304)
Net cash used in operating activities (6,878) (80,304)
Cash flows from investing activities
Purchase oftangible fixed assets (27,852) (3,320)
Purchase offixed asset investments (66,000)
Sale offixed asset investments 65,573
Interest received 2,198 5.269
Dividends
received		 10,737 17,463
Net cash (used in)/provided by investing activities (15,344) 19,412
Change In cash and cash equivalents In the
reporting
period		 (22,222) (60,892)
Cash and cash equivalents atthe beginning of
the reporting
period		 869,605 930,497
Cash and cash equivalents at the end ofthe
reporting period 847,383 869,605

RECONCILIATION
OF		 NE T INC OME TO NET CASH FLOW FROM OPERATIN G ACTIVITIES
31/12/21 31/12/20
Net income forthe reporting period (as per the Statement ofFinancial
Activities) 267,723 198,222
Ad)ustments
for:
Depreciation
charges		 27,187 27,714
Gain on investments (36,371) (19,921)
Loss on disposal offixed assets 378
Interest received (2,198) (5,269)
Dividends received (10,737) (17,463)
Decrease/(increase) in stocks 1,143 (13,458)
Increase
in debtors		 (225,529) (238,584)
Decrease in creditors (28,096) (11,923)
Net cash used in operations (6,878) (80,304)
ANAtYSIS OF CHANGES IN hlET FUNDS
At 1/1/21 Cash flow At 31/12/21
6 E E
Net cash
Cash at bank and
in hand		 869,605 (22,222) 847,383
869,605 (22,222) 847,383
Liquid resources
Deposits included
in		 cash
Current asset investments 64,902 (64,902)
64,902 (64,902)
Total 934,507 (87,124) 847,383

DONATIDNS
AND LEGACIES
31/12/21 31/12/20
Donations 98,290 106,632
Legacies 320,384 352,942
Grants 232,114 420,480
650,788 880,054

31/12/21 31/12/20
E f
Animal
Rescue		 Live Grant 4,250
Loca!Authority Grants 123,747 215,334
HMRC- Job Retention Scheme 85,727 160,757
Kickstart frants 11,306
Local Itestrictions
Support		 Grant 11,336
Neighbourly Community Fund Grant 400
NS Neutering Grant 4,400
RSPCA 10,000 12,000
Other grants to be split 1,334
Other grants 12,003
232,114 420,480
OTHER TIIADING ACTIVITIES
31/12/21 31/12/20
f E
Fundraising events 112,823 102,430
Shop income 997,425 626,192
1,110,248 728,622

4. INVESTMENT INCOME
31/12/21 31/12/2D
E E
Dividends
and interest received on		 investments and deposits 10,737 17,463
Depntit acuount inteieat 2,198 5,269
12,935 22,732
INCOME FROM CHARITABLE ACTIVITIES
31/12/21 31/12/20
Activity E E
Neutering
grants
and contrarts		 Provision of animal welfare services 2,730
Inspectors
and boarding		 Provision of animal welfare services 17,915 30,085
Animal adoption Provision of animal welfare services 28,534 33,992
Body disposal contribution Provision of animal welfare services 179 129
Pet insurance
commission
received Provision of animal welfare services 15,564 19,949
Animal centre shopsales Provision of animal welfare services 75,370 82,815
Drugs rebate income Provision of animal welfare services 2,559 3,266
140,121 172,966
6. RAISING FUNDS
Other trading activities
31/12/21 31/12/20
E E
Purchases 14,662 9,880
Staffcosts 515,062 467,031
Eventcosts 1,802 1,144
Rent 163,852 186,628
Rates and insurance 13,467 8,698
Light and heat 25,551 21,998
Advertising 40
Telephone
and internet		 11,104 10,840
Postage, stationary
and wrapping		 22,576 15,475
Subscriptions
and memberships		 1,863 1,992
Refuse collection services 19,359 19.542
Staff health
plan		 626 7D1
Staff and volunteer
expenses		 7,700 6,598
Repairs and renewals 18,304 15,578
Computer
costs
Motor expenses		 7,256
12,807		 5,367
9,616
Carried forward 836,D31 781,088

31/12/21. 31/12/20
f f
Brought forward 836,031 781,088
Bank and PDQ charges 12,586 7,905
Sundry expenses 1,426 950
Depreciation 8,082 8,459
858,125 798,402
Investment management costs
31/12/21 31/12/20
f E
Loss on sale ofassets 378
Aggregate amounts 858,125 798,780

Direct Support
Costs (see costs (see
note 8) note 10) Totals
E E E
Provision ofanimal welfare services 725,215 100,077 825,292

DIRECT COSTS OF CHARITABLE ACTIVITIES
31/12/21 31/12/20
f f
Staffcosts 417,674 458,735
Rent, stofage and foam hife 7,500 8,347
Rates and insurance 6,207 6,296
Ught and heat 17,739 16,053
Telephone 7,931 8,112
Postage and stationery 8,118 7,118
Publicity and advertising 6,912 7,020
Sundries 665 2,675
Repairs and maintenance 6,917 9,679
Cleaning 16,762 15,588
Computer
repairs and maintenance		 4,814 5,415
Motor and travel expenses 7,735 5,963
Bank and PDQ charges 4,227 4,238
Subscriptions
and memberships		 754 459
Professional fees 12,483 (2,915I
Irrecoverable
VAT		 28,460
Staff uniforms 2,043 700
Staff training 336 1,819
Staff health
plan		 1,440 1,386
Staff costs - sundry 1,145 1,271
Drugs and medicines 1,222 22,991
Supplies and food 34,855 38,019
Vetednary fees 95,170 80,567
Neutering
costs		 11,869 9,046
Carcass collection 555 568
Branch welfare costs 42 21
EARS grants and payments 3,082 2,152
Depreciation 18,558 18,855
725,215 730,118

9. GRANTS PAYABLE
31/12/21 31/12/20
f f
Provision of animal welfare services 4,400
The total grants paid to institutions dunng the year was as follows:
31/12/21 31/12/20
NS Branch Emergency Fund Contdibution 4,400
10. SUPPORT COSTS
Governance
Management Finance
f		 costs
F.		 Totals
E
I'rovision of animal welfare services 40,437 48,684 10,956 100,077
Support c osts , included In the above, are as follows;
31/12/21 31/12/20
Provision
ofanimal
welfare Tota I
services activities
E E
Wages 36,015 35,136
Social security 3,569 3,486
Pensions 853 834
Wages 38,145 36,746
Social security 2,827 2,654
Pensions 770 719
Computer repairs 6,395 6,795
Depreciation oftangible fixed assets 547 400
Auditors' remuneration 5,750 5,979
Auditors' remuneration for non audit work 5,206
100,077 92,749

AUDITORS' REMUNERATION
31/12/21 31/12/20
f E
Fees payable to the charity's auditors for the audit ofthe charity's Rinanciai
statements 5,750 5,979
Taxation advisory services 5,206

STAFF COSTS
31/12/21 31/12/20
E E
Wages and salaries 938,121 929,S69
Socialsecurity costs 59,053 58,996
Other pension rosts 17,741 16,476
1,014,915 1,005,341
The average
monthly		 number ofemployees during the year was as follows:
31/12/21 31/12/20
Animal Centre 22 20
Charity Shops 29 27
Branch Office (Incl, Fundraising) 6 8
57 55

14, COMPARATIVES
FOR THE STATEMENT OF FINANCIAL		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL		 ACTIVITIES
Unrestricted Restricted Total
funds funds funds
f E f
INCOME AND ENDOWMENTS FROM
Donations and legacies 880,054 880,054
Charitable
activities
Provision of animal welfare services 172,966 172,966
Other trading activities 728,622 728,622
Investment
income		 22,732 22,'732
Other Income 34 34
Total 1,804,408 1,804,408
EXPENDITURE DN
Raising funds 798,780 798,780
Charitable
activities
Provision of animal
welfar'e services		 826,070 1,257 827,327
Total 1,624,850 1,257 1,626.107
Net gains on investments 19,921 19,921
NET INCOalIE/(EXPENDITURE) 199,479 (1,257) 198,222
Other recognised gains/(losses)
Gains on revaluation
of fixed assets		 175,230 175,230
Net movement
in funds		 374,709 (1,257) 373,452
RECONQUATION
OF FUNDS
Total funds brought forward 3,017,448 2,105 3,019,553
TOTAL FUNDS CARRIED FORWARD 3,392,157 848 3,393,005

TANGIBLE FIXEDASSETS
Improvements Fixtures
Freehold ta anil
property
f		 property
f		 fittings
f
COST
At 1stJanuary 2021 425,000 201,470 68,032
Additions 13,350 10,267
Disposals (40,368) (20,973)
At 31stDecember 2021 425,000 174,452 57,326
DEPRECIATION
At 1stJanuary 2D21 10,625 177,626 55,395
Charge for year 10,625 6,898 3,630
Eliminated
on disposal		 (40,368) (20,973)
At 31stDecember 2021 21,250 144,156 38,052
NET BOOK VALUE
At 31stDecember 2021 403,750 30,296 19,274
At31stDecember 2020 414,375 23,844 12,637
Motor Computer
vehicles
f		 equipment
f		 Tatals
f
COST
At 1stJanuary 2021 71,947 107,276 873,725
Additions 4,235 27,852
Disposals (61,341)
At 31stDecember 2021 71,947 111,511 S40,236
DEPRECIATIOIil
At 1stJanuary 2021 64,252 97,952 405,S50
Charge foryear 1,924 4,110 27,187
Eliminated
on disposal		 (61,341)
At 31stDecember 202'1 66,176 102,062 371,696
NET BOOK VALUE
At 31stDecember 2021 5,771 9,449 468,540
At31stDecember 2020 7,695 9,324 467,875

STOCKS
31/12/21 31/12/20
f f
Stocks 25,727 26,870
Stocks include animal related products (feed, toys, care equipment) and veterinary supplies held by the charity
at
year end.
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/21 31/12/20
f f
Trade debtors 7,117 11,393
Other debtors 11,307 5,365
VAT 5,640 23,028
Prepayrnents 683,447 442,196
707,511 481,982
CURRENT ASSETINVESTNIENTS
31/12/21 31/12/20
f f
Listed investments 64,902
Current
asset investments		 shown above recognise those investments heid at the year end, that have been realised
wit
the subsequent 12months.
CREDITORS: AMOUNTS FALLiNG DUE WITHIN ONE YEAll
31/12/21 31/12/20
f f
Trade creditors 28,403 46,185
Social security and other taxes 14,867 23,044
Pension control account 3,712 6,376
Attachment
ofearnings		 737
Accruals and deferred income 12,723 11,459
59,705 87,S01

31/12/21 31/12/20
E E
Withiri one year 172,350 146,000
Between one and five years 303,844 410,176
In more than five years 6,628 17,878
482,822 574,054

ANALY S5 OF NET ASSETS BETWEEN FUNDS
31/12/21 31/tz/zo
Unrestricted Restricted Total Total
funds funds funds funds
E E E E
Fixed assets 468,54O 468,540 467,875
Investments 1,671,272 1,671,272 1,569,572
Current assets 1,580,621 1,580,621 1,443,359
Current liabilities (59,705) (59,705) (87,801)
3,660,728 3,660,728 3,393,005

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/1/21 in funds funds 31/12/21
f E E E
Unrestricted funds
Unrestricted funds 1,456,927 280,113 (841,527) 895,513
Designated fund - New Animal Centre 1,760,000 (11,542) 240.000 1,988,458
Designated fund - Lease commitments 482,822 482,822
Designated fund —Redundancy 118,705 118,705
Revaluation of land and buildings 175,230 175,230
3,392,157 268,571 3,660,728
Restricted funds
Restricted fund (848)
TOTAL FUNDS 3,393,005 267,723 3,660,728
Incoming Resources Gains and Movement
resources expended losses in funds
f E E E
Unrestricted funds
Unrestricted funds 1,914,342 (1,671,027) 36,798 280,113
Designated fund - New Animal Centre (11,542) (11,542)
1,914,342 (1,682,569) 36,798 268,571
Restricted funds
Restricted fund (848) (848)
TOTALFUNDS 1,914,342 (1,683,417) 36,798 267,723

Net
movement At
AL 1/1/20 in funds 31712720
f f f
Unrestricted funds
Unrestricted funds 1,257,448 199,479 1,456,927
Designated fund —New Animal Centre 1,760,000 1,760,000
Revaluation ofland and buildings 175,230 175,230
3,017,448 374,709 3,392,157
Restricted funds
Restricted fund 2,105 (1,257)
TOTALFUNDS 3,019,553 373,452 3,393,005
Incoming Resources Gains and Movement
resources
f		 expended
f		 losses
E		 in funds
f
Unrestricted funds
Unrestricted funds 1,804,408 (1,624,850) 19,921 199,479
Revaluation of land and buildings 175,230 175,230
1,804,408 (1,624,850) 195,151 374,709
Restricted funds
Restricted fund (1,257) (1,257)
TOTALFUNDS 1,804,408 (1,626,107) 195,151 373,452

Net Transfers
movement between At
At 1/1/20 in funds funds 31/12/21
E E E E
Unrestricted funds
Unrestricted funds 1,257,448 479,592 (841,527) 895,513
Designated fund- New Animal Centre 1,760,000 (11,542) 240,000 1,988,458
Designated fund- Lease commitments 482,822 482,822
Designated fund- Redundancy 118,705 118,705
Revaluation ofland and buildings 175,230 175,230
3,017,448 643,280 3,660,728
Restricted funds
Restricted fund 2,105 (2,105)
TOTAL FUNDS 3,019,553 641,175 3,660,728
Incoming Resources Gains and Movement
resources expended lasses in funds
E E E
Unrestricted funds
Llnrestricted funds 3,718,750 (3,295,877) 56,719 479,592
Designated fund - Hew Animal Centre (11,542) (11.542)
Revaluatian of land and buildings 175.230 175,230
3,718,750 (3,307,419) 231,949 643,280
Restricted funds
Restricted fund (2,105) (2,105)
TOTAL FUNDS 3,718,750 (3,309,524) 231,949 641,175

31/12/21 31/12/70
f.
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 98,290 106,632
Legacies 320,384 352,942
Grants 232,114 420,480
650,788 880,054
Other trading activities
Fundraising
events		 112,823 102,430
Shop income 997,425 626,192
1,110,248 728,622
Investment
Income
Dividends
and		 interest received on Investments and
deposits 10,737 17,463
Deposit account interest 2,198 5.269
12,935 22,732
Charitable
activities
Neutering
grants and contracts		 2,730
Inspectors and boarding 17,915 30,085
Animal adoption 28,534 33,992
Body disposal contribution 179 129
Pet insurance commission received 15,564 19,949
Animal centre shop sales 75,370 82,S15
Drugs rebate income 2,559 3,266
140,121 172,966
Other Income
Miscellaneous Income 250
Total incoming resources 1,914,342 1,804,408

31/12/21 31/12/20
E E
EXPENDITURE
Other trading activhies
Shops - Goods for resale 14,662 9,880
Wages 476,662 433,703
Social security 29,997 25,881
Pensions 8,403 7,447
Event costs 1,802 1,144
Rent 163,852 186,628
Rates and insurance 13,467 8,698
Ught and heat 25,551 21,998
Advertising
Telephone
and internet		 11,104 10,840
postage, stationary and wrapping 22,576 15,475
Subscdiptions
and memberships		 1,863 1,992
Refuse collection services 19,359 19,542
Staff health
plan		 626 701
Staffsnd volunteer expenses 7,700 6,598
Repairs and renewals 18,304 15,578
Computer
costs		 7,256 5,367
Motor expenses 12,807 9,616
Bank and PDQ charges 12,586 7,905
Sundry expenses 1,426 950
Depreciation
- Improvements		 to property 5,084 4,362
Depreciation
- Fixtures and fittings		 1,056 1,364
Depreciation
- Computer		 equipment 1,942 2,733
858,125 798,402
Investment
management		 costs
Loss on sale oftangible fixed assets 378
Charitable
activities
Wages 387,299 424,284
Social security 22,660 26,975
Pensions 7,715 7,476
Rent, storage and room hire 7,500 8,347
Rates and insurance 6,207 6,296
Light and heat 17,739 16,053
Telephone 7,931 8,112
Postage and stationery 8,118 7,118
Carried forward 465,169 504,661
31/12/21 31/12/20
f f
Charitable
activities
Brought forward 465,169 504,661
Publicity and advertising 6,912 7,020
Sundries 665 2,675
Repairs and maintenance 6,917 9,679
Cleaning 16,762 15,588
Computer
repairs and maintenance		 4,814 5,415
Motor and travel expenses 7,735 5,963
Bank and PDQ charges 4,227 4,238
Subscriptlons
and memberships		 754 459
Professional
fees		 12,483 (2,915)
Irrecoverable
VAT		 28,460
Staff uniforms 2,043 700
Staff training 336 1,819
Staff health plan 1,440 1,386
Staffcosts - sundry 1,145 1,271
Drugs and medicines 1,222 22,991
Supplies and food 34,855 38,019
Veterinary fees 95,170 80,567
Neutering
casts		 11,869 9,046
Carcass collection 555 568
Branch welfare costs 42 21
EARSgrants and payments 3,082 2,152
Depreciation
- Freehold property		 10,625 10,625
Depreciation
- Property improvements		 1,814 1,470
Improvements
to property		 776
Depreciation
- Fixtures and fittings		 2,574 1,890
Depreciation
-Motor vehicles		 1,924 2,565
Depreciation
- Computer		 equipment 1,621 1,529
Grants to institutions 4,400
725,215 734,578
Support costs
Management
Wages 36,015 35,136
Social security 3,569 3,486
Pensions 853 834
40,437 39,456
Finance
Wages 38,145 36,746
Carried forward 38,145 36,746
31/12/21 31/12/20
Finance
Brought forward 38,145 36,746
Social security 2,827 2,654
Pensions 770 719
Computer
repairs		 6,395 6,795
Depreciation - Computer equipment 547 400
48,684 47,314
Governance
casts
Auditors'
remuneration		 5,'/50 5,979
Auditors'
remuneration		 for non audit work 5,206
10,956 5,979
Total resources expended 1,683,417 1,626,107
Net income before gains and losses 230,925 178,301
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 36,798 19,921
Net income 267,723 198,222