2022-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Newcastle And North Northumberland Branch

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			Page
Report ofthe Trustees		1	to	4
Independent Examiner's Report
Statement ofFinancial	Activities
Balance Sheet
Notes to the Finandal	Statements	8	to	15
Detaged Statement of	Financial Activides	16	to	17

				2022	2021
		Unrestricted	Endowment	Total	Total
		funds	funds	funds	funds
	Notes	f	f	f	f
INCOME AND ENDOWMENTS FROM
Donations and legacies		318,243		318,243	78,293
Charitable activities
Boarding, fostering and adoption					4,860
Other trading activities	3	173,176		173,176	133,819
Investment income	4	2,618		2,618	2,916
Total		494,037		494,037	219,888
EXPENDITURE ON
Raising funds		160,551		160,551	131,355
Charitable activities
Boarding, fostering and adoption		13,570		13,570	27,847
Veterinary and neutering		29,468		29,468	16,496
Supportcosts		49,137		49,137	44,908
Total		252,726		252,726	220,606
Net gains/(losses) on invesunents		(13,954)	(5,895)	(19,849)	(1,589)
NET INCOME/(EXPENDITURE)		227,357	(5,895)	221,462	(2,307)
RECONCILIATION OF FUNDS
Total funds brought forward		1308,486	50,696	1,259,182	1,261,489
TOTAL FUNDS CARRIED FORWARD		1,435,843	44,801	1,480,644	1,259,182

	31DEC	EMBER 2022
				2022	2021
		Unrestricted	Endowment	Total	Total
	Notes	funds f	funds f	funds f	fundsf
FIXEDASSETS
Tangible assets		102,584		102,584	103,801
CURRENT ASSETS
Stocks	9	100		100	100
Debtors	10	2,975		2,975	3,588
Investments	ll	97,970	44,801	142,771	162,620
Prepayments and accrued income		50,071		50,071	53,917
Cash at bank and in hand		1,193,050		1,193,050	951,998
		1,344,166	44,801	1,388,967	1,172,223
CREDITORS
Amounts falling due within one year	12	(10,907)		(10,907)	(16,842)
NET CURRENT ASSETS		1,333,259	44,801	1,378,060	1,155,381
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,435,843	44,801	1,480,644	1,259,182
NKT ASSETS		1,435,843	44,801	1,480,644	1,259,182
'FUNDS	13
Unresmcted funds				1,435,843	1,208,486
Endowment funds				44,801	50,696
TOTAL FUNDS				1,480,644	1,259,182

DONATIONS AND LE	GA	CIES
			2022f	2021 f
Donations			51,301	42,567
Legacies			255,632	62,637
Grants			10,974	67,818
Subscriptions			336	787
Poor year box collection/door		to door adjustment		19,256
Prior year legacy adjustment				(114,772)
			318,243	78,293
Grants received, included	in	the above, are as follows:
			2022	2021
			8	8
COVID-19 Support grants				65,818
Pets at Home grant				2,000
DWP Resource management		grant	10,974
			10,974	67,818

OTHER TRADING ACTMTIES
	2022	2021
		f
Shop income	173,176	133,819
INVESTMENT INCOME
	2022f	2021I
Bank interest	148	26
Dividends	2,470	2,890
	2,618	2,916

The averag	e monthly number ofem	ployees during the year was as f	ollows:
				2022	2021
				7	7
No employees received emoluments		in excess of860,000.
COMPARATIVKS FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
			Unrestricted	Endowment	Total
			funds 6	funds	fundsf
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies		78493		78,293
Charitable	activities
Boarding,	fostering and adoption		4,860		4,860
Other trading activities			133,819		133,819
Investment	income		2,916		2,916
Total			219,888		219,888
EXPENDITURE ON
Raising funds			131,355		131,355
Charitable	activities
Boarding,	fostering and adoption		27,847		27,847
Veterinary	and neutering		16,496		16,496
Supportcosts			44,908		44,908

	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2022
	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Endowment	Total
			funds f	funds f.	fundsf
	Total		220,606		220,606
	Nct gains/(losses) on investments		(7,887)	6,298	(1,589)
	NKT INCOME/(EXPENDITURE)		(8,605 )	6,298	(2,307)
	RECONCILIATION	OF FUNDS
	Total funds brought forward		1,217,091	44,398	1,261,489
	TOTAL FUNDS CARRIED FORWARD		1,208,486	50,696	1,259,182
8.	TANGIBLE FIXED	ASSETS
				hnprovements	Fixtures
			Freehold	to	slid
			propetty f	property f	fittings f
	COST
	At 1 January 2022		98,000	35,051	13,758
	Disposals
	At 31 December 2022		98,000	35,051	13,758
	DEPRECIATION
	At 1 January 2022			35,051	11,597
	Charge for year				324
	Eliminated on disposal
	At 31 December 2022			35,051	11,921
	NET BOOK VALUE
	At 31December 2022		98,000		1,837
	At 31 December 2021		98,000		2,161

		FOR THE YEAR ENDED 31DECEMB	FOR THE YEAR ENDED 31DECEMB	ER 2022
	8.	TANGIBLE FIXEDASSETS - continued
				Motor	Shop
				vehicles f	equipment f	Totals
		COST
		At 1 January 2022		8,300	3,990	159,099
		Disposals			(188)	(188)
		At 31December 2022		8,300	3,802	158,911
		DEPRECIATION
		At 1 January 2022		5,313	3,337	55,298
		Charge for year		747	127	1,198
		Eliminated on disposal			(169)	(169)
		At 31 December 2022		6,060	3,295	56,327
		NET BOOKVALUE
		At 31 December 2022		2,240	507	102,584
		At 31December 2021		2,987	653	103,801
	9.	STOCKS
					2022	2021
					f
		Stock ofmiscellaneous	goods		100	100
'	10.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
					2022	2021
		VAT			2,975	3,588
	11.	CURRENT ASSETINVESTMKNTS
					2022	2021
					f	f
		Listed investments			142,771	162,620

CREDI	TOR	S: AMOUNTS	FA	LLING DUE WITHIN ONE Y	EAR
						2022	2021
						f	f
Trade creditors						639	670
Taxation	and	social security				2,818	2,858
Other creditors						7,450	13,314
						10,907	16,842
MOVEMKNT IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.1.22	in funds	funds	31.12.22
				f	f	f	f
Unrestricted		funds
General	fund			1,208,486	227,357	(600,000)	835,843
Rehoming Centre						600,000	600,000
				1,208,486	227,357		1,435,843
Endowment		funds
The late	Mrs H BRyder's bequest			50,696	(5,895)		44,801
TOTAL	FUNDS			1,259,182	221,462		1,480,644
Net movement		in funds, included		in the above are as follows:
				incoming	Resources	Gains and	Movement
				resources f	expended	losses f	in funds f
Unrestricted		funds
General	fund			494,037	(252,726)	(13,954)	227,357
Endowment		funds
The late	Mrs	HBRyder's bequest				(5,895)	(5,895)
TOTAL	FUNDS			494,037	(252,726)	(19,849)	221,462
Comparatives		for movement	in	funds
						Net
						movement	At
					At 1.1.21	in funds	31.12.21
					f	f	f
Unrestricted		funds
General	fund				1,217,091	(8,605)	1,208,486
Endowment		funds
The late	Mrs	H BRyder's bequest			44,398	6,298	50,696
TOTAL	FUNDS				1,261,489	(2,307)	1,259,182

				Incoming		Resources	Gains and	Movement
				resources f		expended f	losses f	in funds f
Unrestricted		funds
General	fund			219,888		(220,606)	(7,887)	(8,605)
Endowment		funds
The late	Mrs	H BRyder's	bequest				6398	6,298
TOTAL	FUNDS			219,888		(220,606)	(1,589)	(2,307)
A current	year 12months		and prior year 12months combined		position	is as follows:
						Net	Transfers
						movement	between	At
				At 1.1.21		in funds	funds	31.12.22
				f		f,	f
Unrestricted		funds
General	fund			1,217,091		218,752	1600,000)	835,843
Rehoming Centre							600,000	600,000
				1,217,091		218,752		1,435,843
Endowment		funds
The late	Mrs	H BRyder's	bequest	44,398		403		44,801
TOTAL	FUNDS			1,261,489		219,155		1,480,644

			Incoming	Resources	Gains and	Movement
			resources	expended	losses 6	in funds f
Unrestricted		funds
General	fund		713,925	(473332)	(21,841)	218,752
Endowment		funds
The late	Mrs	H BRyder's bequest			403	403
TOTAL	FUNDS		713,925	(473332)	(21,438)	219,155

				FORTHE YEARENDED 31DEC	EMBER2022
					2022f	2021
INCOME AND		ENDOWMENTS
Donations and	legacies
Donations					51,301	42,567
Legacies					255,632	62,637
Grants					10,974	67,818
Subscriptions					336	787
Prior year box collection/door				to door adjustment		19,256
Prior year legacy adjustment						(II4,772)
					318,243	78,293
Other trading	activities
Shop income					173,176	133,819
Investment income
Bank interest					148	26
Dividends					2,470	2,890
					2,618	2,916
Charitable activities
Adoption fees						4,860
Total incoming		resources			494,037	219,888
EXPENDITURE
Other trading	activities
Purchases					358
Wages					101,834	82,124
Pensions					1,431	1,424
Rent, rates, water, light and heat					39,852	33,415
Repairs and renewals					3,819	3,275
Telephone					2,264	2,271
Travel and motor expenses					7,362	6,929
Consumables					1,431	881
Insmances					2,073	496
Improvements	to pmperty		depreciation			377
Shop equipment		depreciation			127	163
					160,551	131,355
Charitable activities
Boarding fees					13.060	27,847
Neutering					29,978	16,496
					43,038	44,343

		DETAILED STATEMENT OFFINANCIAL ACTIVITIES	DETAILED STATEMENT OFFINANCIAL ACTIVITIES	DETAILED STATEMENT OFFINANCIAL ACTIVITIES
			FORTHK YEAR ENDED 31DECEMBER 2022
					2022	2021
					8
Support costs
Finance Bank charges					1,057	185
Human resources Wages Pensions					27,975 580	26,409 588
					28,555	26,997
Other
Accountancy Rent, rates, light and heat Branch contribution Telephone Post, printing, stationery and advertising Miscellaneous expenses Travel and motor expenses Professional fees					2,569 3,411 1,358 598 1,016 393 7,020	2,000 2,133 6,064 1,286 223 80 193 1,994
Gift aid system Fixtures and fittings depreciation Motor vehicles depreciation Loss on sale oftangible fixed assets					2,070 324 747 19	2,376 381 996
					19,525	17,726
Total resources expended					252,726	220,606
Net income/(expenditure) losses		before	gains and		241,311	(718)
Realised recognised gains		and losses
Realised gains/(losses) on investments	programme			related	(19,849)	(1,589)
Net income/(expenditure)					221,462	(2,307)