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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|
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|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|
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||||||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|
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||||||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|
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||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|
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|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|
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|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|
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||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|
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|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|
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||||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|
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|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|
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||||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)|
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||||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|
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|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)|
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onr¢tail a¢tivities.
Page 23