2021-12-31-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
Independent Examiner's	Report		10
Statemeut ofFinancial Activities
Balance Sheet			12
Cash Flow Statement			13
Notes to the Cash Flow	Statemeut		14
Notes to the Financial Statemeats		15	to	23

Key Performance Retail Income	Indicator	2020 f280,450	2021 6796,439
Gift Aid percentage	recovered	12'/a	19.16'/o
Retail Volunteer Hours		1,359	41,430
Animals Rehomed		176	221

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
		Notes			f,
INCOME AND ENDOWMENTS FROM
Donations and legacies			395,258		395,258	577,933
Charitable activities
Animal centre			36,774		36,774	19,476
Anitnal welfare			17,591		17,591	7,140
Other trading activities Investment income		3 4	422,531 ~5183		422,531 ~5183	283,372 ~4350
Total			877,337		~877337	~892 271
EXPENDITURE ON
Raising funds		6	537,113		537,113	524,001
Charitable activities
Animal centre			159,277		159,277	379,170
Animal welfare			~214186		214 186	3,161
Total			~910576		910,576	~906 332
Net gains/(losses) on investments			10,115		~10115	14733
NET INCOME/(EXPENDITURE)			(23,124)		(23,124)	(28,794)
RECONCILIATION	OFFUNDS
Total fuads brought forward			1,742,060		1,742,060	1,770,854
TOTAL FUNDS CARRIED FORWARD			~1718936	-	1,718,936	~1742 060

					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
		Notes			I
FIXEDASSETS
Tangible assets		11	1,524,230		1,524,230	1,558,014
CURRENT ASSETS
Stocks Debtors: amounts Investments Cash at bank	falling due within one year	12 13 14	5,000 134,373 96,822 79542		5,000 134,373 96,822 79.542	6,944 51,975 94,886 ~99575
			315,737		315,737	253,380
CREDITORS
Amounts falling due within one year		15	(121,031)		(121,031)	(69,334)
NET CURRENT	ASSETS		~194706		~194706	184046
TOTAL ASSETS	LESSCURRENT
LIABILITIES			1,718,936		1,718,936	1,742,060
NET ASSETS			~1718 36	-	~1718,936	1742 060
FUNDS		16
Unrestricted fuuds:
General fund Designated fund					194,706 ~1524230	184,046 1,558.014
					~1718936	~1742060
TOTAL FUNDS					1718936	~1742060

	R		PCA BUR	Y&OLDHAM BRANCH	Y&OLDHAM BRANCH
			CASH	L W STATEMENT
	F RTHEYEARENDED31DE				EMBER2021
					2021	2020
			Notes
Cash flows from operating	acfivities
Cash generated from operations			1		24,900	54,349
Net cash (used in)/provided	by operating		activities		24,900	54,349
Cash fiows from investing	activities
Purchase oftangible fixed assets					(8,495)
Saleoffixed asset investments					8,179	(14,733)
Interest received					I5 183	4,350
Net cash provided by/(used	in) investing		activities		4,867	10,383
Change in cash and cash equivalents the reporting period		in			(20,033)	43,966
Cash and cash equivalents beginning ofthe reporting	at the period				99,575	55,609
Cash and cash equivalents	at the end		of
the reporting period					79,542	99,575

RECONCILIATION OFN ACTIVITIES	ET E	XPENDITURE TO NET CASH	FLOW F	ROM OPERATI	NG
				2021	2020
Net expenditure for the reporting		period (as per the Statement of
Financial Activities)				(23,124)	(28,794)
Adjustments for:
Depreciation charges				42,279	41,580
(Gain)/losses on investments				(10,115)	29,465
Interest received				(5,183)	(4,350)
Decrease in stocks				1,944	1,954
(Increase)/decrease in debtors				(82,398)	4,590
Increase in creditors				51,697	9,904
Net cash (used in)/provided	by operations			24,900	54,349
ANALYSIS OFCHANGES	IN NET FUNDS
		At	1.1.21	Cash flow	At 31,12.21
					f,
Net cash
Cash at bank			99,575	20033	79,542
			99,575	20033	79,542
Liquid resources
Deposits included in cash
Current asset investments			94,886	1,936	96,822
			94,886	1,936	96,822
Total		194461		~18,097	176364

2.	DONATIONS AND LE	G	ACIES
				2021	2020
	Donations			38,225	88,879
	Legacies Grants			132,138 224,895	125,173 362,981
	Donated services and facilities				900
				~395258	577,933
	Grants received, included	in the above, are as follows:
				2021	2020
	RSPCA Grant			36,594	15,400
	Oldham Borough Council			44,009	45,336
	Jean Sainsbury Trust Bacup Covid-19 Grant Bury MBC -Covid-19 High Peak BC -Covid-19 Mayor's Appeal RSPCA Branch Emergency		Fund	12,001 4,000	10,000 21,334 61,002 27,000 2,000 50,000
	Coronavirus Job Retention		Scheme	76,058	130,909
	Rossendale BC - Covid-19			5,334
	Other grants			46,899
				224,895	362,981
3.	OTHER TRADING ACTIVITIES
				2021	2020
	Shop income Animal centre shop sales			403,490 16,378	280,450 2,414
	Fuudraising			2 663	508
				422,531	283,372
4.	INVESTMENT INCOME
				2021	2020
	Interest receivable - trading			2
	Current asset investment	income		5,181	4,350
				5,183	4,350

	INCOME FROM CHA	RITABLE ACTIVITIES
			2021	2020
	Animal centre income	Activity Animal centre	31,449	15,369
	Other income	Animal centre	5,325	4,107
	Welfare clinic income	Animal welfare	17,591	7,140
			54,365	26,616
6.	RAISING FUNDS
	Other trading activities		2021	2020
	Purchases		2,267	4,903
	Statfcosts		310,097	308,758
	Gilt aid expenditure		3,841	16,029
	Rent and rates		179,407	149,907
	Insurance		79	97
	Heat and light		16,450	17,743
	Other general premises expenses Travelling and entertainment Vehicle costs		15,356 1,470 1,398	19,800 2,490 1,167
	Telephone and internet Bank charges and interest		113 ~6635	82 3,025
			537,113	524,001
7.	CHARITABLE ACTIVITIES COSTS
				Direct
				Costs
	Animal centre			159,277
	Animal welfare			~214 186
				373,463

p g, employee benefits ofthe key management personnel ofthe charity were f.130,613(2	p g, employee benefits ofthe key management personnel ofthe charity were f.130,613(2	p g, employee benefits ofthe key management personnel ofthe charity were f.130,613(2	020: 8120,9	42).
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	fund	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies		577,933		577,933
Charitable activities
Animal centre		19,476		19,476
Animal welfare		7,140		7,140
Other trading activities Investment income		283,372 ~4350		283,372 4,350
Total		~892271		892,271
EXPENDITURE ON
Raising funds		524,001		524,001
Charitable activities
Aniinal centre Animal welfare		379,170 ~3161		379,170 3,161
Total		~906 332		906,332
Net gains/(losses) on investments		(14,733)		~14733)
NET INCOME/(EXPENDITURE)		(28,794)		(28,794)
RECONCILIATION	OFFUNDS
Total funds brought forward		1,770,854		1,770,854
TOTAL FUNDS CARRIED FORWARD		1 742,060	-	~1742,060

			ED 1DE
11.	TANGIBLE FIXEDASSETS
			Freehold	Short	Plant and
			property	leasehold	machinery
			6
	COST
	At 1 January 2021		1,662,978	159,512	31,797
	Additions
	At 31 December	2021	~1 662 978	~159512	~31797
	DEPRECIATION
	At 1 January 2021 Charge for year		120,822 ~33260	151,269 3 190	30,215 987
	At 31 December	2021	154,082	~154459	~31202
	NET BOOKVALUE
	At 31December	2021	~1508,896	5,053	595
	At 31December	2020	~1,542 156	8,243	~1582
			Motor	Computer
			vehicles	equipment	Totals
			6
	COST
	At 1 January 2021 Additions		53,745 8495	54,812	1,962,844 8,495
	At 31December	2021	62,240	54812	~1971339
	DEPRECIATION
	At 1 January 2021 Charge for year		50,043 3,050	52,481 1,792	404,830 ~42279
	At 31December	2021	53,093	54273	447 109
	NET BOOKVALUE
	At 31December	2021	9 147	539	~1,524230
	At 31December	2020	3702	2,331	1558014

		RSPCA	Y&OLD	HAM B	RANCH
		TES	IA
		FOR	ED		EMBER
12.	STOCKS
						2021	2020
	Stocks					5,000	6,944
13.	DEBTORS:AMOUNTS FALLING DUE		WITHIN	ONE YEAR
						2021	2020
	Trade debtors						2,079
	Other debtors					24,970	19,645
	Prepayments					109,403	30,251
						134,373	51,975
14.	CURRENT ASSET INVESTMENTS
	Fixed asset investments
	Market value at 1stJanuary 2021					94,886
	Change in value in year					1,936
	Market value at 31stDecember 2020					96 822
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
						2021	2020
	Trade creditors					66,728	41,750
	Social security and other	taxes				9,426	7,964
	Other creditors					4,039	5,655
	Accrued expenses					40,838	13,965
						~121 031	69,334
16.	MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
			At	1.1,21	in funds	funds	31.12.21
				I		6
	Unrestricted funds
	General fund Designated fund		184,046 ~1558014		19,155 ~42.299	(8,495) ~8495	194,706 1,524,230
			~1742060		~23,324		~1718936
	TOTAL FUNDS		1,742,060		~t23.124		1,718,936

Net moveme	nt in funds, included i	n the above are as follows:
		Incoming	Resources	Gains and	Movement
		resoumes	expended	losses	in funds
			6
Unrestricted	funds
General fund		877,337	(868,297)	10,115	19,155
Designated	fund		~42 279		~42 279
		~877 337	~910,576	10,115	23 124
TOTAL FUNDS		877,337	(910,576)	10,115	23,124

			Net
			movement	At
		At 1.1.20	in funds	31.12.20
Unrestricted	funds
General fund Designated fund		171,260 ~1599594	12,786 ~41580)	184,046 ~1558014
		1 770,854	~28 794	7 742 969
TOTAL FUNDS		~1770,854	~28 794	7 742 26~

Comparative	net movement in funds	, included in the above are a	s follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		892,271	(864,752)	(14,733)	12,786
Designated	fund		~41,580		~41,580)
		892,271	~906,332	14,733	28,794
TOTAL FUNDS		892,271	~906,332	14,733	(28,794)

			Net	Transfers
			movement	between	At
		At 1.1.20	in funds	funds	31.12.21
Unrestricted	funds
General fund Designated fund		171,260 ~1,599594	31,941 ~83,859)	(8,495) 8,495	194,706 ~1524230
		1770,854	~51,918)		1 718936

as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	funds
General fund		1,769,608	(1,733,049)	(4,618)	31,941
Designated	fund		~83,859		~83 859
		1,769,608	(1~816,908	~4,618	~51,918
TOTAL FUNDS		1,769,608	(1~816,908)	~4,618)	~51,918)

onr¢tail a¢tivities. Page 23