2020-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Bury Oldham And District Branch

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		Page
Report ofthe Trustees	1	to	9
Report ofthe Independent Auditors	10	to	12
Statement ofFinancial Activities
Balance Sheet		14
Cash Flow Statement		15
Notes to the Cash Flow Statement		16
Notes to the Financial Statements	18	to	27

Key Performance Indicators	Key Performance Indicators
The Trustees monitor a range ofkey performance		indicators		at the monthly		Trustees	meetings.	This helps to assess the
financial	performance ofthe Branch and effectiveness		of our activities		against targets set for			the year. The indicators
monitored include the following:
Key	Performance Indicator		2020					2019
Retail Income		280,450					836,019
Gift Aid	percentage recovered		12o/o					5'/o
Retail Volunteer Hours			1,359				41,765
Animals	Rehomed		176					237
Animals	Neutered		181					467
Animals	Microchipped		117					498
Animal	Welfare Assistance		248					1,094
Animal	Centre Volunteer Hours		703					5,241
Absence	levels	-408 hours					-278 hours

						2020	2019
				Unrestricted	Restricted	Total	Total
				funds	fund	funds	funds
			Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies				577,933		577,933	139,960
Charitable activities
Animal centre				19,476		19,476	35,386
Animal welfare				7,140		7,140	25,073
Other trading activities				283,372		283,372	843,967
Investment income				4,350		4,350	4,998
Total				892,271		892,271	1,049,384
EXPENDITURE	ON
Raising funds				524,001		524,001	674,511
Charitable activities
Animal centre				379,170		379,170	383,020
Animal welfare				3,161		3,161	9,750
Other							(33,509)
Total				906,332		906,332	1,033,772
Net gains/(losses)	on investments			(14,733)		(14,733)	12,924
NET INCOME/(EXPENDITURE)				(28,794)		(28,794)	28,536
RECONCILIATION		OF FUNDS
Total funds brought		forward		1,770,854		1,770,854	1,742,318
TOTAL FUNDS	CARRIED FORWARD			1,742,060		1,742,060	1,770,854

			31DEC	EMBER 2020
						2020	2019
				Unrestricted	Restricted	Total	Total
				funds	flllld	funds	funds
			Notes
FIXEDASSETS
Tangible assets			11	1,558,014		1,558,014	1,599,594
CURRENT ASSETS
Stocks			12	6,944		6,944	8,898
Debtors: amounts	falling due within	one year	13	51,975		51,975	56,565
Investments			14	94,886		94,886	109,618
Cash at bank				99,575		99,575	55,609
				253,380		253,380	230,690
CREDITORS
Amounts falling due within one year			15	(69,334)		(69,334)	(59,430)
NET CURRENT	ASSETS			184,046		184,046	171,260
TOTAL ASSETSLESSCURRENT
LIABILITIES				1,742,060		1,742,060	1,770,854
NET ASSETS				1,742,060		1,742,060	1,770,854
FUNDS			16
Unrestricted funds:
General fund						184,046	171,260
Designated fund						1,558,014	1,599,594
						1,742,060	1,770,854
TOTAL FUNDS						1,742,060	1,770,854

	FOR	THE YEAR ENDED	31DECEMBER 2020
			2020	2019
		Notes
Cash flows from operating	activities
Cash generated from operations			43,967	27,019
Net cash used in operating	activities		43,967	27,019
Cash flows from investing	activities
Purchase oftangible fixed assets				(34,704)
Sale oftangible fixed assets				67,000
Sale offixed asset investments
Interest received				4,998
Net cash (used in)/provided	by investing	activities		3,785
Change in cash and cash	equivalents	in
the reporting period			43,967	30,804
Cash and cash equivalents	at the
beginning ofthe reporting	period		55,609	24,805
Cash and cash equivalents	at the end	of
the reporting period			99,575	55,609

OPERATING A	CTIVITI	ES
					2020	2019
Net (expenditure)/income		for the reporting	period (as per the
Statement ofFinancial Activities)					(26,321)	28,536
Adjustments for:
Depreciation					41,580	38,383
Losses/(gain) on investments					14,733	(12,924)
Interest received						(4,998)
Decrease/(increase)	in stocks				1,954	(2,179)
Decrease in debtors					2,117	30,447
Increase/(decrease)	in creditors				9,904	~60,246
Net cash used in operations					43,967	27,019
ANALYSIS OF CHANGES IN NET FUNDS
				At 1.1.20	Cash flow	At 31.12.20
Net cash
Cash at bank				55,609	43,966	99,575
				55,609	43,966	99,575
Liquid resources
Deposits included	in cash
Current asset investments				109,618	(14,732)	94,886
				109,618	(14,732)	94,886
Total				165,227	29,234	194,461

2.	DONATIONS AND LE	G	ACIES
				2020	2019
	Donations			88,879	98,440
	Legacies			125,173	40,545
	Grants			362,981	975
	Donated services and facilities			900
				577,933	139,960
	Grants received, included	in the above, are as follows:
				2020	2019
	RSPCA Grant			15,400
	Oldham Borough Council			45,336
	Jean Sainsbury Trust			10,000
	Barclays Charities Trust				975
	Bacup Covid-19 Grant			21,334
	Bury MBC -Covid-19			61,002
	High Peak BC -Covid-19			27,000
	Mayor's Appeal			2,000
	RSPCA Branch Emergency		Fund	50,000
	Coronavirus Job Retention		Scheme	130,909
				362,981	975
3.	OTHER TRADING ACTIVITIES
				2020	2019
	Shop income			280,450	836,019
	Animal centre shop sales			2,414	4,757
	Fundraising			508	3,191
				283,372	843,967
4.	INVESTMENT INCOME
				2020	2019
	Current asset investment	income		4,350	4,998

	INCOME FROM C	H	ARITABLE ACTIVITIES
				2020	2019
			Activity—
	Animal centre income		Animal centre	15,369	27,348
	Other income		Animal centre	4,107	8,038
	Welfare clinic income		Animal welfare	7,140	25,073
				26,616	60,459
6.	RAISING FUNDS
	Other trading activities
				2020	2019
	Purchases			4,903	4,934
	Staffcosts			308,758	385,452
	Fundraising expenditure			15	1,342
	Gift aid expenditure			16,029	8,439
	Rent and rates			149,907	190,780
	Insurance			97	3,901
	Heat and light			17,743	15,764
	Other general premises		expenses	19,785	30,610
	Travelling and entertainment			2,490	4,439
	Vehicle costs			1,167	12,605
	Telephone and internet			82	4,556
	Small equipment				4,783
	Office and computer	consumables			619
	Professional fees				1,750
	Bank charges and interest			3,025	4,537
				524,001	674,511
7.	CHARITABLE ACTIVITIES COSTS
					Direct
					Costs
	Animal centre				379,170
	Animal welfare				3,161
					382,331

The total employee benefits ofthe key management personnel ofthe charity were f1	The total employee benefits ofthe key management personnel ofthe charity were f1	The total employee benefits ofthe key management personnel ofthe charity were f1	20,942(201	9:f81,947).
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	fund	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		139,960		139,960
Charitable activities
Animal centre		35,386		35,386
Animal welfare		25,073		25,073
Other trading activities		843,967		843,967
Investment income		4,998		4,998
Total		1,049,384		1,049,384
EXPENDITURE ON
Raising funds		674,511		674,511
Charitable activities
Animal centre		383,020		383,020
Animal welfare		9,750		9,750
Other		(33,509)		~33,309)
Total		1,033,772		1,033,772
Net gains on investments		12,924		12,924
NET INCOME		28,536		28,536
RECONCILIATION	OF FUNDS
Total funds brought	forward	1,742,318		1,742,318
TOTAL FUNDS CARRIED FORWARD		1,770,854		1,770,854

11.	FORT TANGIBLE FIXEDASSETS	HE YEAR ENDED 31	DECEMBER 2020
			Freehold	Short	Plant and
			property	leasehold	machinery
	COST
	At 1 January 2020 and 31December 2020		1,662,978	159,512	31,797
	DEPRECIATION
	At 1 January 2020		8&,662	150,165	28,655
	Charge for year		32,160	1,104	1,560
	At 31December 2020		120,822	151,269	30,215
	NET BOOKVALUE
	At 31December 2020		1,542,156	8,243	1,582
	At 31December 2019		1,574,316	9,347	3,142
			Motor	Computer
			vehicles	equipment	Totals
	COST
	At 1 January 2020 and 31December 2020		53,745	54,812	1,962,844
	DEPRECIATION
	At 1 January 2020		44,763	51,005	363,250
	Charge for year		5,280	1,476	41,580
	At 31December 2020		50,043	52,481	404,830
	NET BOOK VALUE
	At 31December 2020		3,702	2,331	1,558,014
	At 31December 2019		8,982	3,807	1,599,594
	Included within &eehold property	is land costing f100,000which is not depreciated.
12.	STOCKS

2020	2019
6,944	8,898

	FORTHE YEAR ENDED 31DECEMBER 2020	FORTHE YEAR ENDED 31DECEMBER 2020
13.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2020	2019
	Trade debtors		2,079	2,129
	Other debtors		19,645	14,694
	Prepayments		30,251	39,742
			51,975	56,565
14.	CURRENT ASSETINVESTMENTS
	Fixed asset investments
	Market value at 1st January 2020		109,619
	Change in value in year		-14,733
	Market value at 31stDecember 2020		94,886
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2020	2019
	Trade creditors		41,750	43,126
	Social security and other taxes		7,964	6,978
	Other creditors		5,655	3,579
	Accrued expenses		13,965	5,747
			69,334	59,430
16.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.1.20	in funds	31.12.20
	Unrestricted funds
	General fund	171,260	12,786	184,046
	Designated fund	1,599,594	(41,580)	1,558,014
		1,770,884	~28,794)	1,742,060
	TOTAL FUNDS	1,770,854	(28,794)	1,742,060

		Incoming	Resources	Gains and	Movement
		resowces	expended	losses	in funds
Unrestricted	funds
General fund		892,271	(864,752)	(14,733)	12,786
Designated	fund		~4),580)		(41,580)
		892,271	~906,332)	(14,733)	(28,794)
TOTAL FUNDS		892,271	(906,332)	(14,733)	~28,794)

			Net
			movement	At
		At 1.1.19	in funds	31.12.19
Unrestricted	funds
General fund		142,724	28,536	171,260
Designated	fund	1,599,594		1,599,594
		1,742,318	28,536	1,770,854
TOTAL FUNDS		1,742,318	28,536	1,770,854

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		1,049,384	(1,033,772)	12,924	28,536
TOTAL FUNDS		1,049,3S4	~1,033,772)	12,924	28,536

			Net
			movement	At
		At 1.1.19	in funds	31.12.20
Unrestricted	funds
General fund Designated fund		142,724 1,599,594	41,322 ~41,5SO)	184,046 1,558,014
		1,742,318	(258)	1,742,060
TOTAL FUNDS		1,742,318	~258)	1,742,060

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		1,941,655	(1,898,524)	(1,809)	41,322
Designated	fund		(41,580)		(41,580)
		1,941,655	(1,940,104)	(1,809)	(258)
TOTAL FUNDS		1,941,655	(1,940,104)	(1,809)	(258)