REGISTERED CHARITY NUMBER: 226116
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2020 for RSPCA Barnsley & District Branch
RSPCA Barnsley & District Branch
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 to 14 |
RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2020
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
226116
Principal address
PO Box 783 Barnsley South Yorkshire S70 9PT
Trustees
Mr G Kirk Mrs E Fielding Ms J Hadfield Mrs J Robertson Mrs J Siddall Ms I Kirk Mrs P Jobling
Independent examiner
Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Barnsley South Yorkshire S70 2LW
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is constituted as an unincorporated association. The charity operates as an autonomous Branch of the National RSPCA subject to its rules for Branches.
The Committee, elected at the AGM, governs the Branch, and its members are the Trustees of the Branch. All trustees are briefed on the responsibilities as trustees prior to their acceptance of the role. The trustees hold monthly meetings at which decisions are made.
The trustees actively review the risks which the charity faces on a regular basis through regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch face and confirm that they have established systems to mitigate the significant risks, which have been identified as:-
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Loss of reputation through error or fraud ; - Loss of income through error or fraud ; - Insufficient funds to cover the costs of animal welfare activities ; - Insufficient trustees for the branch to continue ;
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Insufficient volunteers for fundraising events.
OBJECTIVES AND ACTIVITIES
The RSPCA Barnsley & District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the areas of Barnsley and District.
The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2020
OBJECTIVES AND ACTIVITIES
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 2006 to have due regard to public benefit guidance published by the Commission.
Under the Charities Act 2006, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
The Branch's animal welfare work, although local in nature, benefits the Society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.
We support our local Inspectors by taking in (free of charge) mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to the 'prevention or suppression of cruelty' part of the RSPCA objectives, and promotes humane sentiments towards animals which involve moral benefit to humankind as a whole.
We provide subsidised veterinary treatment for animals which are sick or injured and belong to the local people on low incomes. We do this through a voucher scheme. This work benefits all Barnsley residents in need of financial assistance by giving them help to obtain care for companion animals in need of veterinary treatment.
We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this by a voucher scheme. This work helps to control dog/cat populations through neutering and benefits all Barnsley residents in need of financial assistance by giving them help to neuter and microchip companion animals, thereby promoting responsible pet ownership.
Animals in our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.
We rehome animals in need at 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 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.
We take in, free of charge, lost animals and take steps to reunite them with owners, where possible. This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents.
We respond to enquiries (both direct and via the Society's national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.
We offer free animal care advice. The public benefits through the promotion of responsible pet ownership.
Within the terms of our governing document, we support the National Society/other RSPCA branches. We also closely work with other local animal welfare charities co-operation with which has proved to be invaluable.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2020
OBJECTIVES AND ACTIVITIES
ACHIEVEMENT AND PERFORMANCE
The overall income for the year was £177,460 compared with £207,384 for 2019, a decrease of £29,924. This has decreased largely due to the shops being closed throughout the year due to covid-19 and in 2019 a large legacies were received of £19,500, compared to only £1,500 in 2020.
On the expenditure side the total spent was £137,309, compared with £202,013 for 2019, a decrease of £64,704. This decrease is largely due to a decrease in the number of staff working for the Branch. There are now only 3 shop staff members and no administrative staff.
The consequence of the above is that a surplus of £40,151 has been achieved in 2020 compared with a surplus for 2019 of £5,371. Details of income and expenditure can be found in the enclosed Income and Expenditure Account.
In 2020 the branch continued to adjust existing and introduce new policies and procedures to help the Barnsley & District branch run efficiently. The Branch employed 3 paid staff members at the end of the year, being the 3 shop employees. We are currently looking to recruit volunteers to support the staff at Market Street in Barnsley town centre.
The Branch could not achieve any of these results without the dedication of the Fosterers, Volunteers, Co-ordinators, Fundraisers, Veterinary Practices, Inspectors, AWOs, the B.S.S, the Shop Staff and of course Committee Members. The Branch Website continues to change and improve and in an age of social networking, along with our increasingly active presence on Facebook and Twitter, assists us greatly in increasing awareness to the public.
FINANCIAL REVIEW
Reserves policy
Our reserves as of 31st December 2020 stood at £340,910 compared to £300,759 in the previous year, an increase of £40,151. Our current reserves equate to more than 2 years necessary expenditure for the Branch, based on 2020 expenditure.
This is an area which is monitored on a regular basis to ensure that adequate funds are maintained, should there be a reduction in incoming resources, and an increase in necessary expenditure. The branch is aware that it should not hold a large amount of funds for long periods without any plans.
Investment policy and objectives
Branch Investments continue to be held in a "safe" environment and not directly exposed to the fluctuations of the Financial Markets.
We have 3 short term notice accounts with Cambridge & Counties, Mansfield Building Society & United Trust Bank respectively, with £75,000 in each account, £225,000 in total.
FUTURE DEVELOPMENTS
The Branch's main aims are to continue to maintain and increase the high level of animal welfare in the Barnsley & District area, to help the Inspectorate and to promote the work and objectives of the National Society of the RSPCA. We continue to review our policies and procedures regularly to make sure they are up to date and can help us achieve these aims.
Following on from the opening of the new shops and other potential new ventures we aim to use these as focal points for both the Barnsley public and as a key driver to recruit more volunteers. With the increased manpower we are looking to increase our fundraising activities which in turn will improve the public's awareness and understanding of the branch.
Focus and effort over the last few years on reviewing the branch's spending has been successful and with money being allocated to the appropriate places and with new procedures and consistency playing a large part in this. We aim to continue this trend into 2021 and beyond.
It also aims to maintain the Society's requirements of maintaining non inspectorate animal intake to below 5% and prioritising animals coming directly from the inspectorate.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2020
7th June 2021
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
E Fielding
............................................. Mrs E Fielding - Trustee
Page 4
Independent Examiner's Report to the Trustees of RSPCA Barnsley & District Branch
I report on the accounts for the year ended 31 December 2020, which are set out on pages six to twelve.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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that accounting records were not kept as required by section 130 of the Act; or
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that the accounts do not accord with those records; or
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that the accounts do not comply with the accounting requirements of the Act; or
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that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
Paul Hinchliffe
Mr P Hinchliffe ACA CTA Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Barnsley South Yorkshire S70 2LW
7th June 2021 Date: .............................................
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RSPCA Barnsley & District Branch
Statement of Financial Activities for the Year Ended 31 December 2020
| 2020 Unrestricted fund Notes £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 14,445 Activities for generating funds 2 133,070 Investment income 3 2,802 Incoming resources from charitable activities Grant income 27,143 Total incoming resources 177,460 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income 18 Fundraising trading: cost of goods sold and other costs 4 116,229 Other resources expended 21,062 Total resources expended 137,309 NET INCOMING RESOURCES 40,151 RECONCILIATION OF FUNDS Total funds brought forward 300,759 TOTAL FUNDS CARRIED FORWARD 340,910 |
2019 Total funds £ 27,292 149,871 3,482 26,739 207,384 - 200,635 1,378 202,013 5,371 295,388 300,759 |
|---|---|
The notes form part of these financial statements
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RSPCA Barnsley & District Branch
Balance Sheet At 31 December 2020
| 2020 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 11,973 CURRENT ASSETS Stocks 8 150 Debtors 9 9,514 Cash at bank and in hand 327,687 337,351 CREDITORS Amounts falling due within one year 10 (8,414) NET CURRENT ASSETS 328,937 TOTAL ASSETS LESS CURRENT LIABILITIES 340,910 NET ASSETS 340,910 FUNDS 11 Unrestricted funds 340,910 TOTAL FUNDS 340,910 |
2019 Total funds £ 14,025 150 31,923 269,028 301,101 (14,367) 286,734 300,759 300,759 300,759 300,759 |
|---|---|
The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
............................................. Mrs E Fielding -Trustee
The notes form part of these financial statements
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RSPCA Barnsley & District Branch
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
2. ACTIVITIES FOR GENERATING FUNDS
| Fundraising events Shop income Adoption fees VAT refunds INVESTMENT INCOME Deposit account interest FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS Purchases Staff costs Dog kennel fees Miscellaneous animal costs Support costs |
2020 £ 550 116,977 15,543 - 133,070 2020 £ 2,802 2020 £ 69,183 36,019 8,258 662 2,107 116,229 |
2019 £ - 123,895 13,462 12,514 149,871 2019 £ 3,482 2019 £ 96,153 51,592 14,618 - 38,272 200,635 |
|---|---|---|
3. INVESTMENT INCOME
4. FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
6. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Shop staff Management No employees received emoluments in excess of £60,000. |
2020 £ 46,815 207 47,022 2020 3 - 3 |
2019 £ 69,885 819 70,704 2019 4 1 5 |
|---|---|---|
7. TANGIBLE FIXED ASSETS
| Plant and Fixtures and machinery fittings £ £ COST At 1 January 2020 4,200 29,444 Additions 54 - At 31 December 2020 4,254 29,444 DEPRECIATION At 1 January 2020 2,925 16,694 Charge for year 194 1,912 At 31 December 2020 3,119 18,606 NET BOOK VALUE At 31 December 2020 1,135 10,838 At 31 December 2019 1,275 12,750 8. STOCKS 2020 £ Stocks 150 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2020 £ Other debtors 9,514 |
Totals £ 33,644 54 33,698 19,619 2,106 21,725 11,973 14,025 2019 £ 150 2019 £ 31,923 |
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Taxation and social security Other creditors |
2020 £ 2,714 217 5,483 8,414 |
2019 £ 5,210 - 9,157 14,367 |
|---|---|---|
11. MOVEMENT IN FUNDS
| Unrestricted funds | At 1/1/20 £ |
Net movement in funds £ |
Net movement in funds £ |
At 31/12/20 £ |
At 31/12/20 £ |
|---|---|---|---|---|---|
| General fund | 300,759 | 40,151 | 340,910 | ||
| TOTAL FUNDS | 300,759 | 40,151 | 340,910 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 177,460 | (137,309) | 40,151 | ||
| TOTAL FUNDS | 177,460 | (137,309) | 40,151 | ||
| Comparatives for movement in funds | |||||
| Unrestricted Funds | At 1/1/19 £ |
Net movement in funds £ |
At 31/12/19 £ |
||
| General fund | 295,388 | 5,371 | 300,759 | ||
| TOTAL FUNDS | 295,388 | 5,371 | 300,759 | ||
| Comparative net movement in funds, included in the above are as follows: | |||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||
| General fund | 207,384 | (202,013) | 5,371 | ||
| TOTAL FUNDS | 207,384 | (202,013) | 5,371 | ||
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement in At 1/1/19 funds At £ £ 295,388 45,522 295,388 45,522 |
31/12/20 £ 340,910 340,910 |
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources Movement in resources expended funds £ £ £ |
|---|---|
| General fund | 384,844 (339,322) 45,522 |
| TOTAL FUNDS | 384,844 (339,322) 45,522 |
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RSPCA Barnsley & District Branch
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| INCOMING RESOURCES Voluntary income Donations Gift aid Legacies Activities for generating funds Fundraising events Shop income Adoption fees VAT refunds Investment income Deposit account interest Incoming resources from charitable activities RSPCA door to door grant Grants Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Fundraising expenses Fundraising trading: cost of goods sold and other costs Shop expenditure Veterinary fees Wages Pensions Dog kennel fees Miscellaneous animal costs Support costs Management Wages Pensions Branch telephone and insurance Administrative costs RSPCA head office contribution Plant and machinery Carried forward |
2020 £ 9,593 3,352 1,500 14,445 550 116,977 15,543 - 133,070 2,802 25,173 1,970 27,143 177,460 18 59,788 9,395 35,888 131 8,258 662 114,122 10,927 76 1,948 2,560 551 194 16,256 |
2019 £ 9,695 (1,903) 19,500 27,292 - 123,895 13,462 12,514 149,871 3,482 26,739 - 26,739 207,384 - 77,124 19,029 51,123 469 14,618 - 162,363 18,762 350 1,769 14,916 1,378 225 37,400 |
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This page does not form part of the statutory financial statements
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RSPCA Barnsley & District Branch
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| Management Brought forward Fixtures and fittings Other Sundries Total resources expended Net income |
2020 £ 16,256 1,913 18,169 5,000 137,309 40,151 |
2019 £ 37,400 2,250 39,650 - 202,013 5,371 |
|---|---|---|
This page does not form part of the statutory financial statements
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