**REGISTERED CHARITY NUMBER: 232212**
**Report of the Trustees and**
**Unaudited Financial Statements**
**For The Year Ended 31 December 2021**
**for**
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Contents of the Financial Statements For The Year Ended 31 December 2021**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Report of the Trustees**|2 to 8|
|**Independent Examiner's Report**|9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11|
|**Notes to the Financial Statements**|12 to 20|
|**Detailed Statement of Financial Activities**|21 to 23|
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Reference and Administrative Details For The Year Ended 31 December 2021**
**TRUSTEES** K Harrison M Everingham R Bailey S Preston D Harrison N Simpson (resigned 13.2.2021) J Morris Mrs L Walkington N Morris H Smith (appointed 20.9.2021) **PRINCIPAL ADDRESS** 29 Prospect Street Bridlington East Yorkshire YO15 2AE **REGISTERED CHARITY** 232212 **NUMBER INDEPENDENT EXAMINER** Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE **BANKERS** Barclays Bank PLC 6 Manor Street Bridlington East Yorkshire YO15 2RU
Page 1
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the branch are to promote the work and objectives of the National RSPCA, with particular reference to the branch area.
The main aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned.
## **Significant activities**
The main activities in achieving the branch's objectives is an animal re-homing programme and the provision of financial support towards veterinary care to pet owners who are on benefits and low incomes, particularly neutering and micro-chipping which reduces the number of unwanted litters and re-unites pets with their owners, rather than them being classed as strays and ending up in the care of the branch. Our force of volunteers provides invaluable support by devoting thousands of hours of their free time to this cause.
Page 2
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
We support our local Inspectors by taking in mistreated or abandoned animals as well as animals from people who pass away, have to go into residential care and other welfare reasons.
We provide help towards veterinary treatment for sick and injured animals whose owners cannot afford the full cost. We provide subsidised neutering for pet owners who cannot afford the full cost and all these animals are micro-chipped free of charge as well. This work helps to control the population of dogs, cats and rabbits and promotes responsible pet ownership.
We also neuter free of charge cats that have had kittens if the kittens are handed over to us for re-homing. This is an incentive to the owners not to give the kittens away to just anyone.
We are continuing with a scheme to help pets belonging to homeless people. If their animals are sick we will arrange for them to see a vet through our Welfare Clinic. The RSPCA Inspectors and other frontline staff can also use this service for any animal in need that they deal with.
We have a scheme with all our local veterinary practices for subsidised micro-chipping. We provide the micro-chips and the vets will chip any animal for around £5. This is available to all pet owners and not just those on low incomes or benefits.
All the animals that come into our care receive a full health check, veterinary treatment as required, vaccinations, treatment for worms and fleas, a micro-chip and they are neutered if this has not already been done. Quite often animals coming into our care need dental work.
Adopters are given a voucher for the full cost of neutering if the animal was too young at the time of adoption for this procedure to be carried out. We neuter all dogs, all cats over 4 months of age and all rabbits before they are re-homed and we do not re-home dogs, cats or rabbits until they have received a full course of vaccinations.
We take in, free of charge, lost animals and take steps to reunite them with their owners. Our very proactive micro-chipping campaigns are reducing the number of lost pets who despite our best efforts are never reunited with their owners and have to be found a new home although sadly we do get animals coming into us who are micro-chipped but their owners have not kept their details up to date with their micro-chip company when they have moved house and in some instances we have been unable to trace them.
We re-home the animals in our care to people willing and able to afford to have a companion animal. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of responsible pet ownership. It would not be in the best interests of animals, and would therefore fall outside our objectives to re-home to those who could not afford the cost of their ongoing care.
We respond to enquiries about animals directly from members of the public and the Society's National Control Centre and we have a dedicated mobile telephone number to deal with these calls which are handled by one of our volunteers.
We have volunteers who are trained in animal behaviour who will discuss any behavioural problems adopters of our pets may be having and do their best to find solutions.
We work with Social Services and other similar organisations including those that deal with homeless people and victims of domestic violence when they have clients with animals in need of veterinary treatment or need to have their animals neutered.
Within the terms of our governing document we support the National Society, other RSPCA branches and other local animal welfare charities by taking in animals from them whenever we have space available.
Page 3
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Report of the Trustees For The Year Ended 31 December 2021**
## **OBJECTIVES AND ACTIVITIES**
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, charity shop work, home visiting and fundraising. This benefits local people by providing the possibility of doing work which is compassionate and rewarding.
The trustees confirm they have had regard to the Charity Commissions guidance on public benefit.
Page 4
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
In 2021 we found new homes for 32 dogs, 160 cats and kittens, 20 rabbits and 4 other small animals and birds. We still had a reduced number of appointments a day at our cattery and no rehoming was done from our fosterers homes. The kittens in their care were taken to our cattery once homes had been found for them and they were adopted from there. We are still not doing face to face home visits with potential adopters so where possible a vet check is carried out and a virtual check is carried out to ensure they are suitable. A Perfect Match form has to be completed and then a long conversation by telephone follows.
Our proactive neutering campaign was still ongoing with our local veterinary practices being able to offer 50% help with the cost of neutering cats and rabbits on our behalf to suitable clients in receipt of means tested benefits. We helped with the cost of neutering 1 dog and 15 cats for people on means tested benefits. We also contributed to the cost of veterinary treatment for 72 dogs, 29 cats 6 rabbits and 6 other small animals and birds for people on means tested benefits or low incomes.
We continued to provide micro-chips to all our local veterinary practices so that the subsidised scheme was again available to all pet owners. The number of animals micro-chipped in 2021 was 395 and again this is less than in previous years. We still get animals being found who are micro-chipped but the owners details are no longer valid which is very frustrating.
45% of the animals we took into care were from the Inspectors and other frontline staff.
Unwanted rabbits are still very difficult to rehome, particularly in pairs and the number of unwanted rabbits is increasing at a rapid rate. We are the first port of call for people wanting rid of their rabbit but most people go to a pet shop when they want to buy one, but we do try and promote the rabbits in our care through our website and Pet Search as much as possible.
Litters of kittens are often just dumped or advertised on social media which just perpetuates the number of kittens being born as often people will get a "free " kitten on a whim that then goes on to have other kittens. This is a very great concern and selling sites on social media are sadly a platform for advertising unwanted animals.
In 2021 we took 16 dogs, 102 cats and kittens and 1 rabbit into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes quite a lot of animals from outside our own area.
We continue to be very proactive in the testing and neutering of feral cats and we have volunteers who dedicate many hours of their time to this and unless the cat is really wild we are able to find suitable homes for them. Very few are released back into the area they were found.
As COVID restrictions were eased we have been able to allow volunteers to go and spend some one to one time with the cats in our care. This is really beneficial to the cats particularly the ones who have not been particularly well socialised before they came into our care.
We have still helped pets belonging to homeless people through our welfare fund and animals referred to us for help by our Inspectors.
We gave assistance again in 2021 to the RSPCA Inspectors and Animal Collection Officers by taking in animals from them whenever spaces were available and we also helped with funding some of the veterinary treatment needed for animals that they rescued.
Some of the animals that came into care in 2021 needed considerable amounts of veterinary treatment which on some occasions was thousands of pounds.There is immense joy, however, when the animals are found a new caring home sometimes after months of care is beyond price.
Page 5
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
As well as featuring pets looking for homes on the RSPCA Pet Search and our own website we also publicise them on our Facebook page. Many people who adopt animals from us, particularly cats and kittens, send us Happy Ending stories and photographs of their new pets settled in their new homes. These are published on our website and they get a lot of "likes".
Our volunteers who look after sick, injured and hibernating hedgehogs have done a sterling job again and their dedication has saved many lives of these vulnerable creatures. They took over 364 hedgehogs into care in 2021.
## **Fundraising activities**
Due to the easing of COVID restrictions we were able to undertake some fundraising events many of which were in outdoor venues such as South Cliff Gardens.
Our volunteers did the raffles again at the dances at Bridlington Spa and we were able to have our stall in Morrisons and at Park Rose. We attended the Lions Fun Day and Flamborough Gala too. We were given two pantomime dates where we were able to collect after the performances as well.
We were still unable to fundraise in our local Pets at Home store but their support to us has been amazing both instore and through Support Adoption for Pets. We also did really well for VIP Lifelines points again which enables us to buy food and other items for the animals in our care.
A local Costcutter store did a couple of raffles for us instore and a guest house owner in Bridlington had one of our collection boxes and charged all her guests who brought their dogs with them a £5 donation to us.
Sadly the volunteers who normally do their Christmas Lights display were unable to do it due to ill health.
The food collection boxes in Tesco and Morrison's stores in Bridlington have done very well for us in 2021 but some of the places we had our collection boxes have closed so the amount raised has dropped considerably and some venues that they are open do not have their boxes out on display. Many people now only use their cards so that has also contributed to the reduction of donations in collection boxes.
We have lost a few of our regular donors who pay a monthly amount straight to our bank account for various reasons including loss or reduction in income.
The number of subscribers to our Lottery have fallen again so we need to find ways to promote this to get some new members.
## **FINANCIAL REVIEW**
## **Financial position**
The trustees have exercised good control of spending during the year, leaving the charity in a sound financial position, having net assets of £1,531,013 of which unrestricted reserves amount to £1,429,056. Cash at bank and in hand amounted to £639,671 at 31 December 2021. Total incoming resources for the year amounted to £124,878 (2020 - £151,698) including legacies of £38,804 (2020 - £16,842). Total resources expended in the year were £328,244 (2020 - £367,994). There was a net decrease in funds during the year of £203,366 (Decrease 2020 - £216,296).
## **Principal funding sources**
The principal funding source is from operating the RSPCA Charity Shop in Bridlington.
The charity has benefited from legacies, fund raising events, donations and collections and continues to rely on the continued support of its unpaid volunteers.
## **Investment policy and objectives**
The charity manages its cash reserves to ensure that it receives a good interest income without taking on significant risks to the capital.
Page 6
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
## **FINANCIAL REVIEW**
## **Reserves policy**
The charity holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incoming resources. The trustees aim to maintain the level of free reserves of two years expenditure in order to enable the charity to continue to operate, should there be a significant decline in its income. Reserves are those that are freely available for general purposes and are uncommitted.
At 31 December 2021 the free reserves are represented by the net current assets of £658,403.
## **FUTURE PLANS**
We took possession of a property in March 2021 that was to become our new charity shop and work started by getting quotes for the work that needed doing. We were able to apply for a grant towards the fitting out from the Love Your High Street Fund. It took some time to get quotes and then we had to wait for people to start the work so it was July before we made any progress at all. By the end of the year there was light at the end of the tunnel and the shop should open in the early part of 2022.
The shop is in the area of Bridlington which has the best footfall so hopefully we will make more profit than we did in our old shop.
We are hoping to make some progress at Cloverdale in 2022.
We will continue to support the local Inspectors and frontline staff and as much as possible again by taking rescued animals from them into our care.
We really need to be proactive in recruiting new trustees and volunteers and we are always looking for enthusiastic individuals. We also need new volunteers for fundraising activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
The Charity's Governing Document is the RSPCA Branch Rules as updated in 2006.
## **Recruitment and appointment of new trustees**
In accordance with the branch rules the trustees are elected by the members at the Annual General Meeting.
## **Organisational structure**
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 (as updated in 2006).
## **Decision making**
The Trustees hold monthly meetings at which decisions are made. The day to day running of the charity shop is delegated to the shop manager. Any problems arising at the charity shop are initially discussed with the shop's line manager and then raised with the Trustees if appropriate.
## **Induction and training of new trustees**
All trustees are briefed on their responsibilities prior to their acceptance of the role. In house training days are also provided for trustees.
Page 7
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The Trustees actively review the risks that the charity faces through regular Trustee meetings which cover operational and financial reviews. The Trustees also examine other operational and business risks that the branch may face and ensure that they have established systems to mitigate those significant risks, these include
- The inability to operate a charity shop because of fire or other destruction
- Loss of reputation through error or fraud
- Loss of income through error or fraud
- Insufficient funds to cover the costs of animal welfare services.
## **EVENTS SINCE THE END OF THE YEAR**
Information relating to events since the end of the year is given in the notes to the financial statements.
Approved by order of the board of trustees on 10 June 2022 and signed on its behalf by:
K Harrison - Trustee
Page 8
## **Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A W Ingham BSc FCA CTA Chartered Accountant Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
10 June 2022
Page 9
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Statement of Financial Activities For The Year Ended 31 December 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
Animal welfare
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Animal welfare
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
56,114
11,595
54,500
2,669
124,878
29,693
289,626
319,319
(194,441)
1,623,497
1,429,056|Restricted
fund
£
-
-
-
-
-
-
8,925
8,925
(8,925)
110,882
101,957|2021
Total
funds
£
56,114
11,595
54,500
2,669
124,878
29,693
298,551
328,244
(203,366)
1,734,379
1,531,013|2020
Total
funds
£
41,296
12,907
91,580
5,915
151,698
63,919
304,075
367,994
(216,296)
1,950,675
1,734,379|
|---|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 10
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Balance Sheet 31 December 2021**
|Notes
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Stocks
10
Debtors
11
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
770,727
1,770
33,349
639,671
674,790
(16,461)
658,329
1,429,056
1,429,056|Restricted
fund
£
101,957
-
-
-
-
-
-
101,957
101,957|2021
Total
funds
£
872,684
1,770
33,349
639,671
674,790
(16,461)
658,329
1,531,013
1,531,013
1,429,056
101,957
1,531,013|2020
Total
funds
£
701,766
1,901
15,618
1,034,554
1,052,073
(19,460)
1,032,613
1,734,379
1,734,379
1,623,497
110,882
1,734,379|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10 June 2022 and were signed on its behalf by:
D Harrison - Trustee
R Bailey - Trustee
The notes form part of these financial statements
Page 11
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements For The Year Ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.
## **Allocation and apportionment of costs**
Costs are allocated to the appropriate fund as they are incurred. Where it is necessary to allocate costs between funds, the trustees use their best judgement and estimates to fairly allocate the cost between the appropriate funds.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold Property - Straight line over 50 years Freehold property - 2% on cost Cattery - Straight line over 20 years Equipment - 20% on reducing balance Motor vehicle - 25% 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.
continued...
Page 12
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **Donated goods**
Gifts in kind are recognised at the estimated market value of the gift when received, with the exception of donated goods for sale in the shop which are not recognised until they have been sold.
## **2. DONATIONS AND LEGACIES**
|Donations and collections
Gift aid
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Shop income
Case Dog fees from HQ
Social lotteries
RSPCA door to door grant
Grants - Love Your High Street
Coronavirus grants
**4.**
**INVESTMENT INCOME**
Deposit account interest|2021
£
16,127
1,183
38,804
56,114
2021
£
6,602
2,851
8,256
2,657
24,134
10,000
-
54,500
2021
£
2,669|2020
£
23,462
992
16,842
41,296
2020
£
7,623
18,404
10,636
2,767
25,173
-
26,977
91,580
2020
£
5,915|
|---|---|---|
continued...
Page 13
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **5. SUPPORT COSTS**
|**SUPPORT COSTS**||
|---|---|
||Governance|
||costs|
||£|
|Animal welfare|608|
The Governance costs relate to fees paid to the Independent Examiner's firm for carrying out the Independent Examination of the financial statements. In addition to the above the Independent Examiner's firm was paid £1,217 (2020 - £1,150) for assistance in compiling the annual accounts,and £1,599 for quarterly VAT returns and payroll administration including the auto enrolment pension scheme
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
Administrative expenses of £1,872 (2020 - £1,236 ) have been reimbursed to 6 (2020 - 5) of the trustees.
## **7. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Shop Manager
Shop deputy manager
Shop assistant
Cattery staff|2021
1
-
-
4
5|2020
1
1
2
3|
|---|---|---|
|||7|
No employees received emoluments in excess of £60,000.
During the year the Charity purchased a new shop and a shop manager was employed. The shop was opened in January 2022.
continued...
Page 14
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
41,296
**Charitable activities**
Animal welfare
12,907
Other trading activities
91,580
Investment income
5,915
**Total**
151,698
**EXPENDITURE ON**
Raising funds
63,919
**Charitable activities**
Animal welfare
295,150
**Total**
359,069
**NET INCOME/(EXPENDITURE)**
(207,371)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
1,830,868
**TOTAL FUNDS CARRIED FORWARD**
1,623,497|
Restricted
fund
£
-
-
-
-
-
-
8,925
8,925
(8,925)
119,807
110,882|Total
funds
£
41,296
12,907
91,580
5,915
151,698
63,919
304,075
367,994
(216,296)
1,950,675
1,734,379|
|---|---|---|
continued...
Page 15
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **9. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2021
Additions
At 31 December 2021
**DEPRECIATION**
At 1 January 2021
Charge for year
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020
**COST**
At 1 January 2021
Additions
At 31 December 2021
**DEPRECIATION**
At 1 January 2021
Charge for year
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020|Freehold
property
£
486,102
182,539
668,641
17,376
12,373
29,749
638,892
468,726
Motor
vehicle
£
20,745
-
20,745
15,949
1,199
17,148
3,597
4,796|Cattery
Equipment
£
£
443,955
36,296
-
29,736
443,955
66,032
221,436
30,571
22,198
6,907
243,634
37,478
200,321
28,554
222,519
5,725
Computer
equipment
Totals
£
£
683
987,781
1,980
214,255
2,663
1,202,036
683
286,015
660
43,337
1,343
329,352
1,320
872,684
-
701,766|
|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £50,000 (2020 - £50,000) which is not depreciated.
continued...
Page 16
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
|**10.**
**STOCKS**
Stocks
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
VAT
Prepayments and accrued income
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**13.**
**MOVEMENT IN FUNDS**
At 1.1.21
£
**Unrestricted funds**
General fund
1,623,497
**Restricted funds**
Animal Welfare Activities
110,882
**TOTAL FUNDS**
1,734,379|2021
£
1,770
2021
£
21,223
10,656
1,470
33,349
2021
£
-
16,461
16,461
Net
movement
in funds
£
(194,441)
(8,925)
(203,366)|2020
£
1,901
2020
£
4,435
8,785
2,398
15,618
2020
£
8,815
10,645
19,460
At
31.12.21
£
1,429,056
101,957
1,531,013|
|---|---|---|
continued...
Page 17
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **13. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are a
**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|Incoming
resources
£
124,878
-
124,878
At 1.1.20
£
1,830,868
119,807
1,950,675
s follows:
Incoming
resources
£
151,698
-
151,698||Resources
expended
£
(319,319)
(8,925)
(328,244)
Net
movement
in funds
£
(207,371)
(8,925)
(216,296)
Resources
expended
£
(359,069)
(8,925)
(367,994)|Movement
in funds
£
(194,441)
(8,925)
(203,366)
At
31.12.20
£
1,623,497
110,882
1,734,379
Movement
in funds
£
(207,371)
(8,925)
(216,296)|
|---|---|---|---|---|
||||||
||||||
continued...
Page 18
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **13. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|At 1.1.20
£
1,830,868
119,807
1,950,675|Net
movement
in funds
£
(401,812)
(17,850)
(419,662)|At
31.12.21
£
1,429,056
101,957
1,531,013|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|Incoming
resources
£
276,576
-
276,576|Resources
Movement
expended
in funds
£
£
(678,388)
(401,812)
(17,850)
(17,850)
(696,238)
(419,662)|
|---|---|---|
The restricted fund relates to the fundraising receipts used for the construction of the Cattery. The restricted fund is reduced each year by the proportion of the depreciation charge in relation to the Cattery.
## **14. CONTINGENT LIABILITIES**
The lease of the land in relation to the cattery provides that the landlord may terminate the lease by giving 12 months notice. If the lease is terminated in this way the Charity would be entitled to receive a compensation payment of £7,200 for each complete year remaining between the date of termination and 11 November 2037.
If the landlord were to issue a notice to terminate the lease it would be necessary to reduce the value of the cattery to the estimated recoverable amount.
The trustees do not anticipate any notice to terminate the lease to be given and consequently no provision has been included for the loss in the value of the fixed assets that would otherwise arise.
continued...
Page 19
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2021**
## **15. RELATED PARTY DISCLOSURES**
Administration fees of £299 have been paid to the RSPCA National Charity in relation to legacies received during the year. ( 2020 - £125 ). In addition the Branch has made a contribution to the RSPCA National Charity of £3,308. (2020 - £3,308 ) in relation to the administration assistance provided.
During the year the charity participated in the national RSPCA Door to Door collection week and received donations of £24,134. (2020 - £25,173).
The Charity has continued its contract with the York, Harrogate & District Branch of the RSPCA in connection with the boarding and re-homing of dogs. The Charity paid to the branch during the year £48,550 (2020 - £48,020 ).
The Charity also received from RSPCA HQ £8,256 ( 2020 - £10,636 ) for Case dogs and £4,826 part refund of the branch emergency fund.
## **16. POST BALANCE SHEET EVENTS**
On 29 January 2022 the Charity opened it's new shop 29 Prospect Street, Bridlington.
Page 20
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations and collections
Gift aid
Legacies
**Other trading activities**
Fundraising events
Shop income
Case Dog fees from HQ
Social lotteries
RSPCA door to door grant
Grants - Love Your High Street
Coronavirus grants
**Investment income**
Deposit account interest
**Charitable activities**
Animal adoptions
Grant - ERYC
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Stall fees and fundraising
**Other trading activities**
Purchases
Wages - Shop
Social security
Pensions
Employment allowance
Rent, rates, water and power
Carried forward|2021
£
16,127
1,183
38,804
56,114
6,602
2,851
8,256
2,657
24,134
10,000
-
54,500
2,669
10,540
1,055
11,595
124,878
113
131
3,724
222
-
(1,161)
4,360
7,276|2020
£
23,462
992
16,842
41,296
7,623
18,404
10,636
2,767
25,173
-
26,977
91,580
5,915
12,907
-
12,907
151,698
302
-
50,666
1,366
460
(2,324)
3,063
53,231|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2021**
|**Other trading activities**
Brought forward
Insurance
Stationery and postage
Sundry expenses
Repairs and renewals
Accountancy
Motor and travel expenses
Bank charges
Depreciation of equipment
Depreciation of motor vehicles
Computer equipment
**Charitable activities**
Donation to NOWZAD
Branches emergency donation
Telephone
Sundries
Accountancy
Motor and travel
Kennel and cattery fees
Re-homing expenses
Veterinary fees and drugs
Animal food
Branch contribution
Professional fees
Wages - Cattery
Repairs and renewals
Social Security - Cattery
Pensions - Cattery
Bank charges
Cloverdale wildlife haven - Rates, light and heat
Cloverdale wildlife haven - Repairs & renewals
Cloverdale wildlife haven - Sundry expenses
Cloverdale wildlife haven - Insurance
Freehold property
Depreciation of cattery
**Support costs**
**Governance costs**
Accountancy and legal fees|2021
£
7,276
1,326
799
2,570
4,960
608
3,172
104
6,906
1,199
660
29,580
2,000
-
1,412
5,463
608
1,892
94,292
1,564
84,831
3,467
3,308
1,826
40,120
1,975
939
437
448
4,217
11,893
2,336
344
12,373
22,198
297,943
608|2020
£
53,231
1,062
1,504
985
455
590
2,980
17
1,194
1,599
-
63,617
-
21,865
1,610
5,915
590
4,034
91,230
1,915
74,745
4,890
3,308
1,089
35,857
993
958
379
603
4,372
16,622
1,262
328
8,722
22,198
303,485
590|
|---|---|---|
This page does not form part of the statutory financial statements
Page 22
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
|**Detailed Statement of Financial Activities**
**For The Year Ended 31 December 2021**
Total resources expended
**Net expenditure**|2021
£
328,244
(203,366)|2020
£
367,994
(216,296)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 23