REGISTERED CHARITY NUMBER: 232212
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31 December 2023
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 2023
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Cash Flow Statement | 11 |
| Notes to the Cash Flow Statement | 12 |
| Notes to the Financial Statements | 13 to 21 |
| Detailed Statement of Financial Activities | 22 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 2023
TRUSTEES K Harrison R Bailey S Preston D Harrison J Morris N Morris H Smith (resigned 25.3.2024) T Hollins G Barker 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 Leicester LE87 2BB
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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 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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 objectives 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 are 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 microchipping 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.
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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 2023
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 are helping more pet owners than ever with the cost of taking their pets to the vets. We don't want people to have to give up their pets due to limited finances if it can be avoided. 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 fully subsidise the neutering of 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 also 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. The RSPCA Inspectors and other frontline staff can also use this service for any animal in need that they deal with.
We have developed strong relationships with all our local veterinary practices. They all take part in a scheme providing 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 microchipping 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.
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.
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.
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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 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2023 we found new homes for 55 dogs, 168 cats and kittens, 15 rabbits and 44 other small animals and birds. We have fosterers who care for kittens in their own homes but once the kittens reach the age when they can be adopted, they are taken to our cattery for the adoption procedures to be carried out. We are still not doing face to face home visits with potential adopters, so continue to undertake virtual checks to ensure suitability and where possible a vet check is also carried out. Rabbits and other small animals are adopted directly from their fosterers.
Following the new legal restrictions on XL bully dogs making it illegal to breed, sell, advertise, gift, exchange and abandon the dogs or let them stray we have joined forces with Aldgate Veterinary Practice to offer subsidised neutering to help owners of these dogs to cover some of the financial burden of meeting the requirements of owning this type of dog.
Our proactive neutering campaign continues via our local veterinary practices offering 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 6 cats and 2 rabbits and contributed to the cost of veterinary treatment for 51 dogs, 93 cats, 1 rabbit and 1 other small animal 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 remains available to all pet owners. The number of animals micro-chipped in 2023 dropped again from last year to 193 and we still get animals being found who are micro-chipped but the owners' contact details have not been kept updated which is very frustrating.
Unwanted rabbits are still very difficult to rehome, particularly in pairs and the number of unwanted rabbits has risen at an alarming rate.
We gave assistance again in 2023 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 2023 needed considerable amounts of veterinary treatment which on some occasions was thousands of pounds.
In 2023 we took 5 dogs, 65 cats and kittens and 2 rabbits into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes quite a lot of animals from outside our own area. 32% of the animals we took into care were from the Inspectors and other frontline staff. They have all received excellent care from our cattery staff and fosterers.
Our excellent relationship with the York branch continues and we have taken on an additional 6 kennels to be used specifically to help Inspectors with the increasing numbers of dogs being removed from cruel environments. We now have a total of 16 kennels at the York Animal Home.
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.
We continue to help pets belonging to homeless people through our welfare fund and animals referred to us for help by our Inspectors.
The employment of a Cattery Manager in October has already resulted in positive changes and improvements at the cattery, enhancing the care of our animals and improving the overall experience at the cattery for all.
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 Facebook page and receive lots of "likes".
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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 2023
We have continued to work with two local independent hedgehog rescues who will foster hedgehogs coming into care through our local branch and we are grateful for their continued support. Between them they dealt with 406 hedgehogs though their own rescues and the RSPCA.
In March 2023 we employed a part-time Branch Administrator to assist the committee with various areas of administration. She already works for a neighbouring branch so is very experienced in how the RSPCA operates and has already proved invaluable. She has set up a new branch website and email addresses, taken on dealing with the Gift Aid and helped to introduce an Employee Handbook, as well as taking the minutes at our meetings.
Fundraising activities
The first full year of trading at our new charity shop was extremely successful. We have a very enthusiastic shop manager and we also have a good team of volunteers. Several fundraising events were held at our shop including raffles and tombolas. We were able to do these events thanks to the many kind donations from people who support us including a beautiful photograph from a local professional photographer.
We were accepted as our local Pets at Home Charity of the Year again and we held the required number of events in their store to fulfil our obligations. This was quite difficult to do due to the lack of fundraising volunteers and two of our longstanding volunteers who have helped at events for many years both left at the end of the year. We have recruited a few new volunteers to help at events but these are mainly existing people who already volunteer in the shop. We have also benefitted from several pallets of donated goods from Pets at Home over the year as well as a donation to our funds from the Santa Paws event.
Although we haven't been able to do a lot of fundraising ourselves other than the regular raffles held at the Spa, a stall at the Pride event and collections at the annual pantomime at the Spa due to lack of volunteers we have had a lot of support from local people.
Two events have been held at East Riding College, Bridbeat (a local singing group) held a concert, the Telegraph Inn held a collection for us at a two-day music event, a pupil at Headlands School did a sponsored bike ride, and a student did a Tombola under the Operation Lifestyle initiative. We also received a nice donation from Hutton Cranswick Church from a Pet service held there and half the proceeds of the Christmas Raffle held at Cammish Butchers.
The Bark the Herald service at Priory Church had the best attendance ever, with 78 dogs bringing their humans along. All the dogs got treats and their humans got tea and mince pies.
Ernest Brigham Funeral Directors bought us a cat tree for our cattery and donated some Easter Eggs to use at a fundraising event and we received quite a few funeral collections through them too.
One volunteer knits all through the year. Some things she sells herself and others are sold on eBay by another volunteer and we have a volunteer who has a stall in Hutton Cranswick who donates the proceeds. We were given the proceeds of two concerts held at the orangery in Sewerby Park thanks to a volunteer who performs there occasionally.
We are still supplying food to four local food banks and our help with this is needed more than ever. We were successful in an application to the RSPCA national society for a grant and were given £500 to spend on food to donate to the food banks. They are all really grateful for our help.
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 £1,824,364 of which unrestricted reserves amount to £1,740,257. Cash at bank and in hand amounted to £870,080 at 31 December 2023. Total incoming resources for the year amounted to £801,751 (2022 - £298,771) including legacies of £533,161 (2022 - £50,717). Total resources expended in the year were £ 440,706 ( 2022 - £366,466). There was a net increase in funds during the year of £361,045 (Decrease 2022 - £67,674).
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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 2023
FINANCIAL REVIEW
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.
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 2023 the free reserves are represented by the net current assets of £1,093,518.
FUTURE PLANS
Although some progress has been made in regards to plans for Cloverdale this continues to be an ongoing project.
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 continue 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.
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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 2023
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.
Approved by order of the board of trustees on 3 June 2024 and signed on its behalf by:
K Harrison - Trustee
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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 2023.
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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
3 June 2024
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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 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Animal welfare Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Animal welfare Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 543,829 13,740 223,824 20,358 801,751 87,935 343,846 431,781 369,970 1,370,287 1,740,257 |
Restricted fund £ - - - - - - 8,925 8,925 (8,925) 93,032 84,107 |
2023 Total funds £ 543,829 13,740 223,824 20,358 801,751 87,935 352,771 440,706 361,045 1,463,319 1,824,364 |
2022 Total funds £ 64,655 11,460 216,090 6,566 298,771 25,106 341,359 366,465 (67,694) 1,531,013 1,463,319 |
|---|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Balance Sheet
31 December 2023
| Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Stocks 14 Debtors 15 Cash at bank and in hand CREDITORS Amounts falling due within one year 16 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 17 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 646,739 3,505 248,841 870,080 1,122,426 (28,908) 1,093,518 1,740,257 1,740,257 |
Restricted fund £ 84,107 - - - - - - 84,107 84,107 |
2023 Total funds £ 730,846 3,505 248,841 870,080 1,122,426 (28,908) 1,093,518 1,824,364 1,824,364 1,740,257 84,107 1,824,364 |
2022 Total funds £ 770,741 4,011 66,116 646,928 717,055 (24,477) 692,578 1,463,319 1,463,319 1,370,287 93,032 1,463,319 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 June 2024 and were signed on its behalf by:
D Harrison - Trustee
R Bailey - Trustee
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Cash Flow Statement For The Year Ended 31 December 2023
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fixed assets Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2023 £ 203,517 203,517 - - 19,635 19,635 223,152 646,928 870,080 |
2022 £ (102,653) (102,653) (6,137) 109,999 6,048 109,910 7,257 639,671 646,928 |
|---|---|---|
The notes form part of these financial statements
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Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch
Notes to the Cash Flow Statement For The Year Ended 31 December 2023
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Profit on disposal of fixed assets Interest received Decrease/(increase) in stocks Increase in debtors Increase in creditors Net cash provided by/(used in) operations |
2023 £ 361,045 39,896 - (19,635) 506 (182,726) 4,431 203,517 |
2022 £ (67,694) 41,470 (43,389) (6,048) (2,241) (32,767) 8,016 (102,653) |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.1.23 | Cash flow | At 31.12.23 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 646,928 | 223,152 | 870,080 |
| 646,928 | 223,152 | 870,080 | |
| Total | 646,928 | 223,152 | 870,080 |
The notes form part of these financial statements
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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 2023
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.
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.
continued...
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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 2023
1. ACCOUNTING POLICIES - continued
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 Animals fees from HQ Social lotteries RSPCA door to door grant 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Animal adoptions Animal welfare |
2023 £ 9,156 1,512 533,161 543,829 2023 £ 4,566 170,519 23,420 2,225 23,094 223,824 2023 £ 20,358 2023 £ 13,740 |
2022 £ 11,407 2,531 50,717 64,655 2022 £ 4,171 148,131 38,123 2,447 23,218 216,090 2022 £ 6,566 2022 £ 11,460 |
|---|---|---|
continued...
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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 2023
6. RAISING FUNDS
Raising donations and legacies
| Stall fees and fundraising Professional fees Other trading activities Purchases Staff costs Employment allowance Rent, rates, water and power Insurance Stationery and postage Sundry expenses Repairs and renewals Accountancy Motor and travel expenses Bank charges Telephone Depreciation Loss/(Profit) on sale of assets Aggregate amounts 7. CHARITABLE ACTIVITIES COSTS Animal welfare |
Direct Costs £ 345,212 |
2023 £ 20 5,699 5,719 2023 £ 3,731 46,458 (2,699) 4,902 1,137 1,528 6,633 8,020 1,043 3,318 1,192 211 6,742 - 82,216 87,935 Support costs (see note 8) £ 7,559 |
2022 £ 47 - 47 2022 £ 3,312 33,389 (2,322) 4,542 1,163 1,531 6,060 6,933 698 3,699 912 215 8,316 (43,389) 25,059 25,106 Totals £ 352,771 |
|---|---|---|---|
continued...
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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 2023
8. SUPPORT COSTS
| SUPPORT COSTS | ||
|---|---|---|
| Governance | ||
| costs | ||
| £ | ||
| Animal welfare | 7,559 | |
| Support costs, included in the above, are as follows: | ||
| 2023 | 2022 | |
| Animal | Total | |
| welfare | activities | |
| £ | £ | |
| Independent examiner | 1,043 | 698 |
| Staff costs | 6,516 | - |
| 7,559 | 698 | |
| INDEPENDENT EXAMINER | ||
| 2023 | 2022 | |
| £ | £ | |
| Fee payable to Charles A Wood & Co for carrying out the Independent | ||
| examination | 1,043 | 698 |
| Fee payable to Charles A Wood & Co for compilation of financial | ||
| statements | 2,087 | 1,396 |
| Fee payable to Charles A Wood & Co for payroll service and VAT support | 1,841 | 1,747 |
9. INDEPENDENT EXAMINER
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
Administrative expenses of £4,387 (2022 - £2,422 ) have been reimbursed to 6 (2022 - 7) of the trustees.
11. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
2023 £ 43,496 2,699 263 46,458 |
2022 £ 30,989 2,322 78 |
| 33,389 |
continued...
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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 2023
11. STAFF COSTS - continued
The average monthly number of employees during the year was as follows:
| Shop Manager Shop deputy manager Shop assistant Cattery staff Branch administrator |
2023 1 1 1 4 1 8 |
2022 1 1 - 4 - |
|---|---|---|
| 6 |
No employees received emoluments in excess of £60,000.
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 64,655 Charitable activities Animal welfare 11,460 Other trading activities 216,090 Investment income 6,566 Total 298,771 EXPENDITURE ON Raising funds 25,106 Charitable activities Animal welfare 332,434 Total 357,540 NET INCOME/(EXPENDITURE) (58,769) RECONCILIATION OF FUNDS Total funds brought forward 1,429,056 TOTAL FUNDS CARRIED FORWARD 1,370,287 |
Restricted fund £ - - - - - - 8,925 8,925 (8,925) 101,957 93,032 |
Total funds £ 64,655 11,460 216,090 6,566 298,771 25,106 341,359 366,465 (67,694) 1,531,013 1,463,319 |
|---|---|---|
continued...
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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 2023
13. TANGIBLE FIXED ASSETS
| COST At 1 January 2023 and 31 December 2023 DEPRECIATION At 1 January 2023 Charge for year At 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022 COST At 1 January 2023 and 31 December 2023 DEPRECIATION At 1 January 2023 Charge for year At 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022 |
Freehold property £ 597,779 36,453 10,955 47,408 550,371 561,326 Motor vehicle £ 20,745 18,047 675 18,722 2,023 2,698 |
Cattery Equipment £ £ 443,955 72,169 265,832 44,235 22,197 5,408 288,029 49,643 155,926 22,526 178,123 27,934 Computer equipment Totals £ £ 2,663 1,137,311 2,003 366,570 660 39,895 2,663 406,465 - 730,846 660 770,741 |
|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £50,000 (2022 - £50,000) which is not depreciated.
14. STOCKS
| Stocks | 2023 £ 3,505 |
2022 £ 4,011 |
|---|---|---|
continued...
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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 2023
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors VAT Prepayments and accrued income 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 17. MOVEMENT IN FUNDS At 1.1.23 £ Unrestricted funds General fund 1,370,287 Restricted funds Animal Welfare Activities 93,032 TOTAL FUNDS 1,463,319 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 801,751 Restricted funds Animal Welfare Activities - TOTAL FUNDS 801,751 |
2023 £ 230,774 13,681 4,386 248,841 2023 £ 28,908 Net movement in funds £ 369,970 (8,925) 361,045 Resources expended £ (431,781) (8,925) (440,706) |
2022 £ 49,545 13,055 3,516 66,116 2022 £ 24,477 At 31.12.23 £ 1,740,257 84,107 1,824,364 Movement in funds £ 369,970 (8,925) 361,045 |
|
|---|---|---|---|
continued...
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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 2023
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1.1.22 in funds £ £ Unrestricted funds General fund 1,429,056 (58,769) Restricted funds Animal Welfare Activities 101,957 (8,925) TOTAL FUNDS 1,531,013 (67,694) Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 298,771 (357,540) Restricted funds Animal Welfare Activities - (8,925) TOTAL FUNDS 298,771 (366,465) A current year 12 months and prior year 12 months combined position is as follows: Net movement At 1.1.22 in funds £ £ Unrestricted funds General fund 1,429,056 311,201 Restricted funds Animal Welfare Activities 101,957 (17,850) TOTAL FUNDS 1,531,013 293,351 |
At 31.12.22 £ 1,370,287 93,032 1,463,319 Movement in funds £ (58,769) (8,925) (67,694) At 31.12.23 £ 1,740,257 84,107 1,824,364 |
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continued...
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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 2023
17. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 1,100,522 Restricted funds Animal Welfare Activities - TOTAL FUNDS 1,100,522 |
Resources Movement expended in funds £ £ (789,321) 311,201 (17,850) (17,850) (807,171) 293,351 |
|---|---|
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.
18. 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.
19. RELATED PARTY DISCLOSURES
Administration fees of £8,954 have been paid to the RSPCA National Charity in relation to legacies received during the year. ( 2022 - NIL ). In addition the Branch has made a contribution to the RSPCA National Charity of £1,378. (2022 - £1,378 ) 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 £23,094. (2022 - £23,218).
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 £51,180 (2022 - £46,800).
The Charity also received from RSPCA HQ £23,420 ( 2022 - £38,123 ) for Case dogs.
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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 2023
| INCOME AND ENDOWMENTS Donations and legacies Donations and collections Gift aid Legacies Other trading activities Fundraising events Shop income Case Animals fees from HQ Social lotteries RSPCA door to door grant Investment income Deposit account interest Charitable activities Animal adoptions Total incoming resources EXPENDITURE Raising donations and legacies Stall fees and fundraising Professional fees Other trading activities Purchases Wages - Shop Social security Pensions Employment allowance Rent, rates, water and power Insurance Stationery and postage Sundry expenses Repairs and renewals Accountancy Motor and travel expenses Carried forward |
2023 £ 9,156 1,512 533,161 543,829 4,566 170,519 23,420 2,225 23,094 223,824 20,358 13,740 801,751 20 5,699 5,719 3,731 43,496 2,699 263 (2,699) 4,902 1,137 1,528 6,633 8,020 1,043 3,318 74,071 |
2022 £ 11,407 2,531 50,717 64,655 4,171 148,131 38,123 2,447 23,218 216,090 6,566 11,460 298,771 47 - 47 3,312 30,989 2,322 78 (2,322) 4,542 1,163 1,531 6,060 6,933 698 3,699 59,005 |
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This page does not form part of the statutory financial statements
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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 2023
| Other trading activities Brought forward Bank charges Telephone Depreciation of equipment Depreciation of motor vehicles Computer equipment (Profit) on sale of F/hold Prp Charitable activities Donation to RSPCA York/ ROLDA Telephone Rent, rates, water and power Sundries Accountancy Motor and travel Kennel and cattery fees Veterinary fees and drugs Animal food Branch contribution Professional fees Employment allowance 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 Independent examiner Staff costs Total resources expended Net income/(expenditure) |
2023 £ 74,071 1,192 211 5,408 674 660 - 82,216 3,120 2,145 4,729 5,385 1,043 1,757 114,782 100,266 13,428 1,378 5,699 (2,402) 50,636 1,221 2,402 465 1,289 3,575 670 163 307 10,956 22,198 345,212 1,043 6,516 7,559 440,706 361,045 |
2022 £ 59,005 912 215 6,757 899 660 (43,389) 25,059 2,000 1,438 3,636 5,430 698 3,177 110,956 103,764 12,105 1,378 3,580 (1,626) 45,253 7,818 1,626 464 1,287 3,349 366 414 394 10,956 22,198 340,661 698 - 698 366,465 (67,694) |
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This page does not form part of the statutory financial statements
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