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2022-12-31-accounts

Charity Registration No. 232241

RSPCA NORTHUMBERLAND WEST BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

RSPCA NORTHUMBERLAND WEST BRANCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Ormiston - Chairman
R Duggan
S Hogarth
A Wakelam
S Watkins
R Moules
D H Brown
C Imrie
Charity number 232241
Principal address 4 Newman Row
Battle Hill
Hexham
Northumberland
NE46 1BB
Independent examiner Anthony Dunn
Stokoe Rodger LLP
St Matthews House
Haugh Lane
Hexham
NE46 3PU
Bankers Barclays Bank Plc
Priestpopple
Hexham
Northumberland
NE46 1PE
Investment advisors St James's Place Wealth Management
One Trinity Gardens
Broad Chare
Newcastle upon Tyne
NE1 2HF

RSPCA NORTHUMBERLAND WEST BRANCH

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

RSPCA NORTHUMBERLAND WEST BRANCH

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their annual report and financial statements for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "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

The objects of the branch are to promote the work and objects of the National Society of the RSPCA

The key 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.

The Trustees have reviewed the outcomes and achievements of the Branch's objectives and activities for the year to ensure they remain focussed on the charity's aims and continue to deliver benefits to the public. The Trustees have complied with the duty under the Charities Act 1993 to have due regard to public benefit guidance published by the Charity Commission which can be illustrated as follows:

The main activities to achieve this are the operation of an animal re-homing programme and the management and oversight of three charity shops. Our army of volunteers provides invaluable support. We estimate that our volunteers contributed some 5,000 hours of their free time during 2022.

RSPCA NORTHUMBERLAND WEST BRANCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

The Trustees of RSPCA Northumberland West felt that 2022 had to be a year of consolidation. Having endured the lock downs of 2020 and 2021 we hoped that 2022 would see a more predictable way of life and that despite the previous two years being difficult for the charity we could use what we had learnt to stabilise and progress.

The Branch continues to be administered on a voluntary basis. We do not employ a Branch Manager and our only paid staff work in the shops or as the Rehoming Officer. Our Branch Line is answered seven days a week which for any organisation is a huge achievement and shows a high level of commitment. Help and advice is given on a daily basis.

We acknowledge and appreciate the hard work of all our staff and volunteers. Without their professionalism we wouldn’t be able to raise the funds that we need to undertake our work.

It has been another busy year for our Branch as we are the only branch in our area taking in animals and we have been taking on extra spaces at the kennels all year.

Once again there has been a huge intake of rabbits. Including, in the summer, giant rabbits which were being bred for meat. There were taken from a house in our branch area and generated a lot of press interest so we were able to rehome them all.

We have dealt with a lot of stray cats and the number of calls we received from the public about strays was up considerably. Again quite a number of cats came into our care from older people who were no able to look after their cats and who had no relatives who were able to take them into their homes. In addition many were older cats who always provide a challenge to re home but once again our re homing officer has done an excellent job in finding homes.

At the opposite end of the cat spectrum we have taking in a number of kittens, with their mothers, and these are always popular and easy to re home.

The smaller breeds of dogs have proved to be very popular with us. We receive a lot of enquiries for them and dog rehoming has been steady through out the year.

We are supporting the local food banks and have collection boxes outside our shops and we continue to support a ferral colony fed by OAPs with food.

We are extremely fortunate to be working with the kennels who, despite being privately owned, always go the extra mile for us. They take in animals brought by the Inspectors after hours and will take them to the vets in an emergency situation. Most importantly we know that they really care about the animals they look after for us.

There has been a marked increase in the number of calls for welfare assistance especially from people wanting help with neutering. We have been able to issue a limited number of voucher only as due to the large number of animals we have taken in and our finances have been fully stretched.

Calls have also been up from people wanting to sign over their animals especially cats and again we have been very limited in what we have been able to take in as priority is always given to inspectors.

We are finding more animals coming into our care now need a lot more vet treatment especially dental work with skin problems being on the increase as well.

Animals rehomed in 2022 (previous year total in brackets)

Dogs 72 (67) Cats 103 (70) Rabbits 89 (45) Misc 24 (117)

RSPCA NORTHUMBERLAND WEST BRANCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Financial review

Our three shops in Hexham, Prudhoe and Rothbury provide the Branch with a regular income so that we can carry out our work and their success is absolutely vital to our sustainability. During 2022 each shop has faced challenges and also successes.

At Rothbury we oversaw upheavals in staffing as two of our managers left in a very short period of time. We have been fortunate that they were replaced by existing volunteers and the shop has gone from strength to strength following changes in systems and layout. In addition we are well supported by the local community as we are the only charity shop in the village and we feel that this is probably as a result of the pandemic when communities were very insular. The change in staff has also seen a huge boost to our gift aid income at Rothbury. They understand the difference that this makes to our takings and have shown that with dedication and commitment our targets can be met. In the final quarter of the year the gift aid income rose significantly and we are hoping that this will continue through into 2023.

Takings at Rothbury have increased year on year by 32% and from 2019 by 78%. The growth in gift aid is 88% year on year and 268% from 2019. However it should be noted that gift aid figures at this shop were far below our expectations and also the level of the other two shops.

Whilst Rothbury shop has gone from strength to strength over the past year our shop at Prudhoe has struggled. We have a dedicated, hard working team at Prudhoe and we recognise that they are disappointed with the performance of the shop too. However there are factors which have come into play in Prudhoe which are difficult to counter.

Firstly, whilst our shop is positioned on the main shopping street in Prudhoe, opposite a Co-op supermarket and next door to another large national store, there is now a new shopping area in the town which has attracted the likes of B and Ms and McDonalds. The footfall on the High Street has dropped significantly which obviously has a knock on effect for Prudhoe shop. In addition there has been a long term problem with a tenant in the building adjacent to the shop. This resulted in the shop being closed for nearly a month in October of last year as both staff and volunteers were concerned for their own well-being.

Despite these problems the shop at Prudhoe continues to be well supported by donors and these donations often have a higher than average resale value. We are able to move these goods to our shops in Rothbury and Hexham which have a higher turnover than Prudhoe.

In addition our on-line presence continues to improve and last year we made £440 in gift aid due to changing our

methods of selling which enables us to capture gift aid on sales.

Sales at Prudhoe were up 17% year on year but down 27% from 2019. Gift aid on the other hand was up by 90% year on year and by 51% from 2019. Despite sales being down the actual amount of gift aid continued to rise.

The Hexham shop also saw a change in staff this year with one of our managers leaving to return to a previous career and we were sorry to see her leave. She was replaced by one of our volunteers who has settled well into her role.

Hexham was the first retail outlet opened by the RSPCA Northumberland West and it was its continued success that encouraged us to open further shops at Prudhoe and Rothbury. Hexham continues to provide a steady income stream and following encouragement from the shop trustee and manager has now improved upon its gift aid performance – up 88% year on year and 224% from 2019. As at Rothbury we hope that these levels can be maintained.

Risk management The RSPCA Northumberland West Branch performs a wide range of activities, all of which give rise to some level of risk. It is fully committed to regularly identifying and assessing these risks and taking appropriate action to prevent or minimise their impact on service delivery. In this way the Branch will better achieve its corporate objectives and enhance the value of the services it provides.

RSPCA NORTHUMBERLAND WEST BRANCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

By definition risk management is:-

'The identification, analysis and control, primarily economic, of those risks which can impact on the society's ability to deliver its priorities and objectives'.

The objectives of the Branch's risk management strategy are to:

These objectives will be achieved by:

Plans for the future

Our plans for the future.

  1. To keep the Branch running to the best of our ability by continuing to raise money and rehome and rehabilitate animals coming into our care. We hope to increase the number of animals we rehome in 2023.

  2. To improve gift aid uptake at the Rothbury shop.

  3. To recruit more Trustees.

  4. To work with our neighbouring branches and the National Society to address the huge number of rabbits requiring assistance.

  5. To increase EBay takings.

  6. 4 -

RSPCA NORTHUMBERLAND WEST BRANCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Structure, governance and management

The charity is an unincorporated charitable association and a branch of (and thus dependent upon) the Royal Society for the prevention of Cruelty to Animals. The society was incorporated by the RSPCA Animals Act 1932. The branch is subject to the Society's rules, policies and guidance and to the branch rules.

The trustees who served during the year and up to the date of signature of the financial statements were: J Ormiston - Chairman

R Duggan S Hogarth A Wakelam S Watkins R Moules D H Brown C Imrie

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The charity appoints locally elected trustees recruited from the branch membership. Northumberland West Branch welcomes all applications to join the committee and looks for people from all backgrounds. A wide diversity creates interesting debate and new ideas. An induction and training programme is available to all potential and existing trustees.

The board of trustees meet once a month. The day to day operations of the charity, together with all staff and volunteers, are managed by the Trustees, with the re-homing office co-ordinating the re-homing activities and a shop manager in each of the three shops.

The trustees' report was approved by the Board of Trustees.

..............................

J Ormiston - Chairman

Trustee Dated: .........................

RSPCA NORTHUMBERLAND WEST BRANCH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF RSPCA NORTHUMBERLAND WEST BRANCH

I report on the financial statements of the charity for the year ended 31 December 2022, which are set out on pages 7 to 18.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a qualified member of .

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:

have not been met or

Anthony Dunn Stokoe Rodger LLP

St Matthews House Haugh Lane Hexham Northumberland NE46 3PU Dated: .........................

RSPCA NORTHUMBERLAND WEST BRANCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Notes
Income from:
Donations and legacies
3
Charitable activities
4
Shop income
5
Investment income
6
Other income
7
Total income and endowments
Expenditure on:
Shop expenses and fundraising costs
8
Boarding, rehoming and care of animals
9
Total resources expended
Net gains on investments
Net movement in funds
Fund balances at 1 January 2022
Fund balances at 31 December 2022		 2022
£
71,056
3,573
230,863
49
218
305,759
148,253
149,688
297,941
(18,742)
(10,924)
356,945
346,021		 2021
£
101,539
7,300
167,251
3
154
276,247
134,525
135,581
270,106
25,514
31,655
325,290
356,945

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

RSPCA NORTHUMBERLAND WEST BRANCH

BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2022
£
755
24,349
86,494
111,598
(19,765)		 £
5,806
248,382
254,188
91,833
346,021
346,021
346,021		 2021
£
187
17,191
73,366
90,744
(8,462)		 £
7,540
267,123
274,663
82,282
356,945
356,945
356,945

The accounts were approved by the Trustees on .........................

.............................. ..............................
J Ormiston - Chairman A Wakelam
Trustee Trustee

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

The charity is an unincorporated charitable association and a branch of (and thus dependent upon) the Royal Society for the prevention of Cruelty to Animals. The society was incorporated by the RSPCA Animals Act 1932. The branch is subject to the Society's rules, policies and guidance and to the branch rules.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected.

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

These are included in the statement of financial activities on an accruals basis, inclusive of any irrecoverable VAT.

Most expenditure is directly attributable to specific activities and has been included in those costs categories. Where costs cannot be directly attributable to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Costs of generating funds, comprises of all costs which are directly attributable to fundraising activities and the shop trading.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them.

Corporate governance costs includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fee, costs linked to the strategic management of the charity and a proportion of the support costs.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly. All other support costs, including irrecoverable VAT, are allocated equally between the activities of the charity, including governance costs.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

All assets costing £100 or more are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Office equipment 20% reducing balance Fixtures & fittings 20% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Stocks

Stocks are stated at the lower of cost and net realisable value. Stock consists entirely of purchased goods for resale. Stocks of donated goods carry no value in the accounts.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 67,072 25,586
Legacies receivable 250 500
Grants received 3,734 75,453
71,056 101,539

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4
Charitable activities
Income from fundraising
5
Other trading activities
Shop income
6
Investments
Interest receivable		 2022
£
3,573
2022
£
230,863
2022
£
49		 2021
£
7,300
2021
£
167,251
2021
£
3

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Other income

8
9		 Other income
Costs of generating funds
Shop expenses
Shop trading costs
Staff costs
Depreciation and impairment
Support costs
Total shop expenses
Other fundraising costs
Fundraising costs
Charitable activities
Boarding,
rehoming
and care of
animals
2022
£
Staff costs
12,402
Depreciation and
impairment
1,490
Activities undertaken
directly
119,113
133,005
Share of governance costs
(see note 10)
11,687
144,692		 Support
costs
2022
£
-
-
4,996
4,996
-
4,996		 Total
2022
Boarding,
rehoming
and care of
animals
2021
£
£
12,402
11,351
1,490
1,987
124,109
109,158
138,001
122,496
11,687
9,893
149,688
132,389		 2022
£
218
2022
£
61,569
79,305
285
4,997
146,156
2,097
148,253
Support
costs
2021
£
-
-
3,192
3,192
-
3,192		 2021
£
154
2021
£
54,353
72,927
334
3,192
130,806
3,719
134,525
Total
2021
£
11,351
1,987
112,350
125,688
9,893
135,581

Governance costs includes £2,000 (2020-£2,000) with regard to independent examination and accountancy fees.

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Governance and share of support costs

Governance
costs
£
Share of support costs
Depreciation
48
Unrecoverable VAT on overheads
3,162
Other administrative expenses
1,834
Governance costs
Accountancy
2,000
Donations to Headquarters etc
551
Professional fees
4,093
11,687		 2022
£
48
3,162
1,834
2,000
551
4,093
11,687		 2021
£
61
2,031
1,162
2,000
551
4,088
9,893

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and none of them was reimbursed any expenses (2021 None).

12 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
9 9
Employment costs 2022 2021
£ £
Wages and salaries 90,893 83,493
Other pension costs 814 785
91,707 84,278

There were no employees whose annual remuneration was more than £60,000.

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

13
Tangible fixed assets
Office
equipment
Fixtures &
fittings
Motor vehicles
£
£
£
Cost
At 1 January 2022
1,662
39,235
14,133
Additions
-
90
-
At 31 December 2022
1,662
39,325
14,133
Depreciation and impairment
At 1 January 2022
1,420
37,899
8,171
Depreciation charged in the year
48
285
1,491
At 31 December 2022
1,468
38,184
9,662
Carrying amount
At 31 December 2022
194
1,141
4,471
At 31 December 2021
242
1,335
5,963
14
Fixed asset investments		 Total
£
55,030
90
55,120
47,490
1,824
49,314
5,806
7,540
Listed
investments
Alternative
investments
Cash in
portfolio
£
£
Cost or valuation
At 1 January 2021
214,433
36,815
15,875
Valuation changes
21,305
4,209
-
Movement
(2,784)
-
2,784
At 31 December 2022
232,954
41,024
18,659
Carrying amount
At 31 December 2022
232,954
41,024
18,659
At 31 December 2021
214,433
36,815
15,875		 Total
£
267,123
25,514
-
292,637
292,637
267,123

15 Stocks

Stocks
2022 2021
£ £
Finished goods and goods for resale 755 187

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income		 2022
£
18,749
5,600
24,349
2022
£
1,633
16,132
2,000
19,765		 2021
£
11,591
5,600
17,191
2021
£
1,206
5,256
2,000
8,462

RSPCA NORTHUMBERLAND WEST BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

18 Related party transactions

The charity operates as a branch of the Royal Society for the prevention of Cruelty to Animals (RSPCA). During the year a contribution of £551 (2021 £551) was paid to the RSPCA as a contribution towards their costs.

During the year contributions from head office were received by the branch in respect of Door to Door Donations of £23,218 (2021 £24,134).