##
|||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)|
##
##
##