**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:-
- 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 ;
- 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.
Page 1
## **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.
Page 2
**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.
Page 3
**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:
1. that accounting records were not kept as required by section 130 of the Act; or
2. that the accounts do not accord with those records; or
3. that the accounts do not comply with the accounting requirements of the Act; or
4. 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: .............................................
Page 5
**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
Page 6
## **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
Page 7
**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.
Page 8
**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.
Page 9
**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|
|---|---|
Page 10
**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|
|||||||
Page 11
## **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|
Page 12
**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|
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
**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
Page 14