Charity number: 225814
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 8 |
| Independent Examiner's Report | 9 - 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Notes to the Financial Statements | 13 - 23 |
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021
| Trustees | Mr P Cockayne, Chair (appointed 15 June 2021) |
|---|---|
| Mr T Bray, (RSPCA National Appointed Trustee) (resigned 15 June 2021) | |
| Ms N Croome (appointed 15 June 2021) | |
| Mr M Dalton (appointed 15 June 2021, resigned 14 October 2021) | |
| Ms A Gabbitas (appointed 15 June 2021) | |
| Mr J Mckay, Co-opted (appointed 15 June 2021) | |
| Ms J Philips (appointed 15 June 2021, resigned 13 October 2021) | |
| Ms R Storey (appointed 15 June 2021) | |
| Miss J Stringer, Co-opted | |
| Mr M Tomlinson, (RSPCA National Appointed Trustee) (resigned 15 June 2021) | |
| Ms A Wignall (appointed 15 June 2021) | |
| Charity registered number 225814 Principal office PO Box 554 Newport Shropshire TF2 2ND Accountants WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Bankers Lloyds Bank 1 Pride Hill Shrewsbury Shropshire SY1 1DG |
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Introduction
The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2021 to 31 December 2021. The Royal Society for the Prevention of Cruelty to Animals Shropshire Branch, herein referred to as RSPCA Shropshire Branch (registered charity number 225814) is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the National RSPCA (219099)), carrying out its direct animal welfare work within the region of Shropshire. The Branch is governed by the RSPCA Branch Rules, revised in 2018.
At the June 2021 AGM the charity moved back into local administration. Seven new trustees were appointed by the charity members. Prior to this the charity had been governed by the nationally appointed trustees.
Objectives and activities
a. Policies and objectives
The objects of the Branch are to promote the work and objects of the National RSPCA (Royal Society for the Prevention of Cruelty to Animals (219099)) - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the branch (Shropshire), in accordance with the policies of the National RSPCA.
The Trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to the revised public benefit guidance published by the Commission.
Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Objectives and activities (continued)
b. Strategies for achieving objectives
We respond to enquiries (both direct and via the National RSPCA’s national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need within the Shropshire region.
We provide subsidised neutering and veterinary care for companion animals belonging to people who live in the branch area on means-tested benefits. This work helps to control animal populations through neutering, and benefits those on means-tested benefits by giving them financial help to obtain veterinary care for companion animals, thereby promoting responsible pet ownership.
Within the terms of our governing document, we support the National RSPCA, and other local animal welfare charities through providing funds. In 2021, we made donations totalling £5,000 to Cuan Wildlife Rescue (registered charity number 1096812) – a charity based in Shropshire, which takes in a large amount of wildlife rescued by the National RSPCA’s Inspectorate in the RSPCA Shropshire Branch’s area. We also paid a Branch Contribution of £6,064 (2020: £3,308) to the National RSPCA’s Regional Fund. We received back from the RSPCA’s Branch Emergency Fund unspent donations of £15,865.
We provide volunteering opportunities for those who wish to support our work, including home visiting and fundraising. During 2021, we have also had volunteer drivers, who have been delivering animals to their adoptive homes.
c. Activities undertaken to achieve objectives
The Branch supports the National RSPCA’s Inspectors by taking in, free of charge, mistreated or abandoned cats, including pets whose owners suffer ill health or financial difficulties or pass away.
Animals in our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed and rehabilitated for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering. Microchipping also helps to ensure that if a pet is lost, it can be reunited with its owner.
We rehome cats currently in need at a low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as a subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals and therefore would fall outside our objectives to rehome to those who could not afford them.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Achievements and performance
a. Main achievements of the Charity
2021 was still affected by the Covid-19 pandemic. We had expected to see a reduction in our rehoming figures due to the lockdown restrictions but were extremely surprised and pleased to note that we actually increased the number of cats rehomed during the year - we rehabilitated and rehomed 243 cats last year, compared to 176 cats in 2020.
The joint funded scheme between the RSPCA’s West Midlands Regional Board and Cats Protection which was launched in July 2019 continued throughout 2021. Cats belonging to qualifying owners who live in the wider West Midlands (including Shropshire) can be neutered and microchipped for £5 at one of the vets who have enrolled into this scheme. There are currently 20 vets enrolled from the Shropshire area. In 2021, 662 cats were neutered using this scheme in Shropshire. Given that vets stopped performing non-emergency procedures during the Covid-19 lockdowns, this is a huge achievement, with 7,474 cats neutered across the wider West Midlands using the scheme. You can find out more about the West Midlands Cat Neutering and Microchipping Scheme eligibility criteria, and which vets are participating in the scheme on the RSPCA website, by searching “RSPCA West Midlands cat neuter”.
We hope that the combination of the neutering and microchipping scheme, and making sure all cats rehomed through the branch are also neutered and microchipped helps to reduce the number of unwanted and unplanned litters in the area, and also ensures that, if they were to go missing in the future, they can be reunited with their owners.
We continued to issue neutering vouchers for other companion animals. These vouchers give financial support towards the neutering costs for owned companion animals in the Shropshire area for those people who are on means-tested benefits. In 2021, we issued vouchers to support with financial assistance towards the neutering costs for 21 owned dogs, which is a decrease on the 49 vouchers we issued in 2020.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Achievements and performance (continued)
This year, the number of vouchers we issued for our veterinary welfare assistance scheme towards the costs of emergency veterinary treatment was for 46 animals – 25 dogs and 21 cats.
Due to the Covid-19 restrictions, we were unable to hold or attend any of the events we had planned for 2021. As the Covid-19 restrictions ease, we are hoping to restart our events.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Financial review
a. Financial review of the year
In 2021, RSPCA Shropshire Branch received £15,000 (2020: £119,551) from money kindly left to the branch. In addition to this, we received £24,134 from the Door to Door grant from the National RSPCA. Adoption fees made up the majority of the remainder of the branch’s income, as well as membership subscriptions and donations from members of the public. Included in other income of £9,570 from the Proceeds of Crime, this income relates to the previous fraud committed against the charity.
The branch’s expenditure in 2021 was mainly spent on the animals who were taken into the branch’s care to be rehabilitated and rehomed, with £104,537 (2020: £83,519) being spent on their veterinary treatment, private boarding costs and related costs.
Direct Animal Welfare is for financial assistance (as explained in the objectives) and amounted to £7,385 for 2021 (2020: £8,113).
The RSPCA Shropshire Branch’s net expenditure over income was (£69,205) (2020: (£39,913)). We will be looking into finding sustainable sources of income for the branch over the coming years to drive predictable income up and allow for growth within Shropshire.
b. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
c. Reserves policy
The Branch holds reserves in order that the levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Total closing funds at year end 2021 are £382,099 (2020: £451,304). All funds held are classified as unrestricted funds.
Reserves in this context means funds that are freely available for the Branch's general purposes after all commitments are met.
The Trustees have considered the level of free reserves they wish to retain, appropriate to the RSPCA Shropshire Branch's needs. A level of no more than 18 months expenditure has been deemed appropriate. This is based on the RSPCA Shropshire Branch's size and the level of financial commitments held, especially the animals in the branch's care, and the welfare services offered to owned animals in the Shropshire area. The Trustees aim to ensure that the RSPCA Shropshire Branch will be able to continue to fulfil its charitable objectives, even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
The free reserves stand at £381,377 at the year-end (2020: £451,304). This level exceeds our planned reserves of 18 months expenditure, standing at 28 months at this year's level of expenditure, but is a reduction on the prior year.
As the free reserves stood at such a high figure, the Trustees are looking into projects for the branch to engage in to support the work that the National RSPCA’s Inspectorate does in the Shropshire area.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Structure, governance and management
a. Constitution
Royal Society for the Prevention of Cruelty to Animals Shropshire Branch is a registered charity, number 225814, and is constituted as an unincorporated charitable association.
b. Methods of appointment or election of Trustees
In April 2017, the National RSPCA’s governing Council used its powers to take charge of the RSPCA Shropshire Branch. The National RSPCA’s Council appointed temporary trustees, under the National RSPCA’s Rules, to manage the RSPCA Shropshire Branch’s affairs to the exclusion of any former trustees.
During 2020, we started the process of recruiting local Branch Trustees, in order to start the process of moving the branch back into local trusteeship. We used a variety of methods to recruit Trustees - our most successful route has been through trustee recruitment sites, and we also advertised on our website, the National RSPCA website, social media, and a variety of volunteer recruitment sites. In 2021, the AGM and committee election saw local trustees successfully elected and the Branch moved back into local trusteeship.
Unless the trustees are appointed by the National RSPCA, as was the case for RSPCA Shropshire Branch between April 2017 and 2021, the Branch constitution requires the Branch membership to elect a committee annually at the Branch’s AGM. At the time of the 2021 AGM, the governing document required the elected Committee to consist of at least 7 and not more than 14 people. However, in November 2021, the governing document was amended to change the minimum number of trustees required to be elected at AGM to 5 (and not more than 14 people).
The Branch constitution requires the Branch membership to elect a committee annually at the Branch’s AGM. The elected Committee must consist of at least 5 and not more than 14 people, all of whom must be eligible Branch members (people who have been branch members for more than 3 months). Trustee candidates must be nominated in writing by at least 2 eligible branch members, and they must receive more than 50% of the votes of the eligible branch members present and voting at the AGM.
The elected Branch Committee can also co-opt up to 3 persons (at any one time) to serve as co-opted Trustees until the next AGM - these 3 people do not need to hold Branch membership (but they must not be members of another Branch, nor people who received less than 50% of the vote at the last committee election).
In addition, the Committee may appoint a replacement Trustee from among the eligible Branch members to fill a vacancy formed if an elected Trustee resigns or their membership ceases.
At the June 2021 AGM the charity moved back into local administration. Seven new trustees were appointed by the charity members. Prior to this the charity had been governed by the nationally appointed trustees.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Structure, governance and management (continued)
c. Financial risk management
The Trustees examine the major risks that are faced when they consider their plans for the utilisation of the resources of the Branch. The Trustees consider that there are systems in place to mitigate the impact any risks may have on the future activities of the Branch.
The Trustees are mindful of their duty to seek restitution for the fraud committed against the charity, and are still working with the Police, who are taking action under the Proceeds of Crime Act.
Work is ongoing to improve the awareness and reputation of the RSPCA Shropshire Branch, and the branch will continue to engage with local events, raise the profile of the branch, and promote the support that the branch offers, where coronavirus restrictions allow.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Ms R Storey Trustee
Date: 8 June 2022
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Shropshire Branch ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2021.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Bookkeeping and VAT services from a separate WR Partners team have been provided to the Charity during the year. The bookkeeping service is independent of the independent examiner's work. I confirm that the FRC's Revised Ethical Standard has been appropriately applied.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 10 June 2022
S J Tweedie BSc FCA DChA
WR Partners Belmont House Shrewsbury SY2 6LG
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021
| Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Other income 7 Total income Expenditure on: Charitable activities 8 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2021 £ 15,000 54,415 - 85 10,121 79,621 148,826 148,826 (69,205) 451,304 (69,205) 382,099 |
Total funds 2021 £ 15,000 54,415 - 85 10,121 79,621 148,826 148,826 (69,205) 451,304 (69,205) 382,099 |
Total funds 2020 £ 119,551 35,365 195 232 224 155,567 195,480 195,480 (39,913) 491,217 (39,913) 451,304 |
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 13 to 23 form part of these financial statements.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
BALANCE SHEET AS AT 31 DECEMBER 2021
| Note Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 16 Unrestricted funds 16 Total funds |
772 399,736 400,508 (19,131) |
2021 £ 722 722 381,377 382,099 382,099 - 382,099 382,099 |
6,988 445,558 452,546 (1,242) |
2020 £ - |
|---|---|---|---|---|
| - 451,304 |
||||
| 451,304 | ||||
| 451,304 | ||||
| - 451,304 |
||||
| 451,304 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Ms R Storey Trustee
Date: 8 June 2022
The notes on pages 13 to 23 form part of these financial statements.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. General information
The objects of the Branch are to promote the work and objects of the National RSPCA (Royal Society for the Prevention of Cruelty to Animals (219099) - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the branch (Shropshire), in accordance with the policies of the National RSPCA.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Royal Society for the Prevention of Cruelty to Animals Shropshire Branch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
2. Accounting policies (continued)
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, . Depreciation is not charged in year of purchase.
Depreciation is provided on the following basis:
Other fixed assets - 20% straight line
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
2. Accounting policies (continued)
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.10 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
3. Income from donations and legacies
| Unrestricted funds 2021 £ Legacies 15,000 Total 2020 119,551 |
Total funds 2021 £ 15,000 119,551 |
Total funds 2020 £ 119,551 |
|---|---|---|
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
4. Income from charitable activities
| Unrestricted funds 2021 £ Door to door collections 24,134 Subscriptions and regular giving 1,769 Rehoming fees 9,580 Donations 3,067 RSPCA donation partial refund 15,865 54,415 Total 2020 35,365 |
Total funds 2021 £ 24,134 1,769 9,580 3,067 15,865 54,415 35,365 |
Total funds 2020 £ 25,173 2,737 7,455 - - 35,365 |
|---|---|---|
5. Income from other trading activities Income from fundraising events
| Unrestricted funds 2021 £ Calendar sales - Calendar sponsors - Events - - Total 2020 195 |
Total funds 2021 £ - - - - 195 |
Total funds 2020 £ 25 85 85 195 |
|---|---|---|
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
6. Investment income
| Unrestricted funds 2021 £ Bank interest 85 Total 2020 232 |
Total funds 2021 £ 85 232 |
Total funds 2020 £ 232 |
|---|---|---|
- Other incoming resources
| Insurance commission Proceeds of Crime income Other incoming resources Total 2020 |
Unrestricted funds 2021 £ 348 9,570 203 10,121 224 |
Total funds 2021 £ 348 9,570 203 10,121 224 |
Total funds 2020 £ 224 - - 224 |
|---|---|---|---|
- Analysis of expenditure on charitable activities Summary by fund type
| Unrestricted funds 2021 £ Charitable expenditure 148,826 Total 2020 195,480 |
Total funds 2021 £ 148,826 195,480 |
Total funds 2020 £ 195,480 |
|---|---|---|
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
9. Analysis of expenditure by activities
| Charitable expenditure Total 2020 Analysis of direct costs |
Activities undertaken directly 2021 £ 118,188 168,497 |
Support costs 2021 £ 30,638 26,983 |
Total funds 2021 £ 148,826 195,480 |
Total funds 2020 £ 195,480 |
|---|---|---|---|---|
| Cattery fees Rehoming cats Direct animal welfare Donations to Cuan Animal Rescue Donation to RSPCA National Total 2020 |
Activities 2021 £ 54,262 51,541 7,385 5,000 - 118,188 168,497 |
Total funds 2021 £ 54,262 51,541 7,385 5,000 - 118,188 168,497 |
Total funds 2020 £ 46,025 37,494 8,113 5,000 71,865 168,497 |
|---|---|---|---|
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SHROPSHIRE BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
9. Analysis of expenditure by activities (continued)
Analysis of support costs
| Activities 2021 £ Staff costs 11,275 Volunteer mileage and other expenses 2,374 Advertising 52 Central office annual quota 6,064 Legal administration expenses 375 Insurance 264 Printing, postage and stationery 663 Telephone 682 Sundry expenses 2,204 Professional fees 6,685 Office equipment - 30,638 Total 2020 26,983 10. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts Fees payable to the Charity's independent examiner in respect of: All other services not included above |
Total funds 2021 £ 11,275 2,374 52 6,064 375 264 663 682 2,204 6,685 - 30,638 26,983 2021 £ 1,020 5,370 |
Total funds 2020 £ 11,358 1,633 100 3,308 2,926 870 - 527 1,830 3,932 499 26,983 |
|---|---|---|
| 2020 £ 960 1,045 |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
11. Staff costs
| 2021 £ Wages and salaries 11,129 Contribution to defined contribution pension schemes 146 11,275 The average number of persons employed by the Charity during the year was as follows: 2021 No. Employees 1 |
2020 £ 11,295 63 |
|---|---|
| 11,358 | |
| 2020 No. 1 |
No employee received remuneration amounting to more than £60,000 in either year.
12. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
13. Tangible fixed assets
| Cost or valuation Additions At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Other fixed assets £ 722 |
|---|---|
| 722 | |
| 722 | |
| - |
14. Debtors
| Due within one year Prepayments and accrued income VAT recoverable Creditors: Amounts falling due within one year Trade creditors Pension Accruals and deferred income |
2021 £ 772 - 772 2021 £ 15,713 30 3,388 19,131 |
2020 £ 340 6,648 |
|---|---|---|
| 6,988 | ||
| 2020 £ - - 1,242 |
||
| 1,242 |
15. Creditors: Amounts falling due within one year
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
16. Statement of funds
| Statement of funds - current year Balance at 1 January 2021 £ Unrestricted funds General Funds 451,304 Statement of funds - prior year Balance at 1 January 2020 £ Unrestricted funds General Funds 491,217 |
Income £ 79,621 Income £ 155,567 |
Expenditure £ (148,826) Expenditure £ (195,480) |
Balance at 31 December 2021 £ 382,099 Balance at 31 December 2020 £ 451,304 |
|---|---|---|---|
| 17. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted funds 2021 £ Tangible fixed assets 722 Current assets 400,508 Creditors due within one year (19,131) Total 382,099 |
Total funds 2021 £ 722 400,508 (19,131) 382,099 |
|---|---|
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
17. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year Total |
Unrestricted funds 2020 £ 452,546 (1,242) 451,304 |
Total funds 2020 £ 452,546 (1,242) 451,304 |
|---|---|---|
18. Pension commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £146 (2020 - £63). Of this, £30 was a liability at year end (2020: £nil).
19. Related party transactions
During the year the charity received income from the National RSPCA totalling £26,568 (2020: £26,434). These receipts were in relation to door to door grants £24,134, membership fees £1,207, donations £806, commission of insurance sales of £348 and other income of £73. Following a donation paid out to the National RSPCA during 2020 of £71,865, the charity recieved a refund of £15,865 due to the funds not being required. In addition to this, the RSPCA Shropshire Branch is part of the national RSPCA's Branch Legacy Service, whereby the national RSPCA's Legacy department handles the administration of any legacies due to the branch. Due to this, the RSPCA passed on the payment of legacies left to the branch totalling £15,000 (2020: £119,551).
During the year the Charity made payments to the national RSPCA totalling £8,521 (2020: £80,000). These payments were in relation to goods purchased £1,477, insurance £605, branch contribution £6,064 and legacy administration fees of £375.
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