OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS BOLTON AND DISTRICT BRANCH

(Charity Registration No 232243) (Founded 18[th] February 1895)

President: Squadron Leader P G Evans, RAF (Retd)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2020. The trustees are satisfied with the performance of the charity during the year and the position at 31 December 2020 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfill its obligations.

Reference and Administrative details

Charity number: 232243

Trustees: Mrs A Clubley Mrs T Davies (Secretary) Mrs L Foster Mrs P Holt (Treasurer) Mrs K Kay Mrs SJ Morgan Miss M Needles (Chairman) Mr N Pendlebury Mrs C Walker (Horwich Aux Sec)

Senior staff: Branch Manager: Mrs J Ashcroft Advice Centre/ 21 Vernon Street Clinic/Shop: Bolton, BL1 2QB. Tel 01204 521160 Charity Shop: 298 Chorley Old Road Bolton, BL1 4JU. Tel 01204 849093 Independent Ainscough & Co., 93 Junction Road, Deane, Bolton BL3 4NF Accountants: Bankers: Royal Bank of Scotland plc, 46 Deansgate, Bolton BL1 1BH Solicitors: AFG Law, 20 Mawdsley Street, Bolton BL1 1LE

Structure, Governance and Management

The Branch is a branch of (and thus dependent on) the Royal Society for the Prevention of Cruelty to Animals (Charity reg no. 219099).

It is governed by the Society’s rules for branches (as updated in 2006).

The Branch Committee members (the Trustees) are elected by the branch membership at the AGM. The Branch Officers are elected annually by the committee at the committee meeting following the AGM.

All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. Trustees are also offered in-service training organised by the RSPCA on an ad hoc basis on relevant topics eg. recruitment and retention of volunteers; financial reporting.

Branch policies are decided, within the RSPCA Rules, by the committee. Appropriate aspects are implemented by the Branch Officers. Otherwise policies are implemented by the Branch Manager, Mrs Julie Ashcroft and her staff, supported and assisted by volunteers.

The trustees meet as the Branch Committee every other month; the Branch Manager, the Branch Support Specialist, and, when possible, the local Inspector, attend. Other meetings are held as required – there are no permanent sub-committees. The Annual General Meeting of the Branch is held in May or June. Due to the Coronavirus restrictions committee meetings during April – December 2020 were held virtually. The trustees made the decision to defer the AGM until 2021 to allow more members to attend. In these exceptional circumstances the existing trustees continued in position for a further 12 months.

The trustees have identified that the major risks to which the Branch may be exposed are:

The trustees actively review these risks at their regular meetings which include operational and financial reviews and confirm that systems have been established to mitigate the risks.

Objects and public benefit statement

The RSPCA Bolton and District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the area of Bolton Metropolitan Borough plus North Turton.

The objects of the Branch are to promote the work and objects of the Society – to promote kindness and to prevent or suppress cruelty to animals by all lawful means – with particular reference to the area of the Branch, in accordance with the policies of the Society. The key aim is to implement the RSPCA’s Minimum Animal Welfare Standards (MAWS) and the appropriate parts of the RSPCA/BVA Memorandum of Understanding (April 2001). These standards cover: welfare neutering, assistance with veterinary treatment, providing advice, accommodating and re-homing animals, microchipping and so on.

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Advancement of animal welfare

Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch’s animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch’s main activities and the comments in italics demonstrate the benefit provided to the public . All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

Charitable activities pursued for the public benefit

We support our local Inspectors by taking in, free of charge, mistreated, injured or abandoned animals. The Society’s Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to ‘the prevention or suppression of cruelty’ part of the RSPCA objects, and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole.

We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this by providing basic veterinary health care at a subsidised cost at our clinic, and also through a treatment voucher scheme. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment.

We provide subsidised neutering, microchipping and vaccination of companion animals for those in the Branch area on low incomes at our clinic. This work helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter, vaccinate and microchip companion animals, thereby promoting responsible pet ownership.

Animals in our care receive veterinary treatment, vaccination, neutering, and microchipping, and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.

We rehome animals in need for a reasonable adoption donation to people willing and able to have a companion animal (dependant on a successful homecheck). Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to request a reasonable adoption donation for animals, and to carry out homechecks, aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to rehome to those who could not afford them.

We respond to enquiries (both direct and via the Society’s national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.

We offer free animal care advice at our Advice Centre and clinic. The public benefits through the promotion of responsible pet ownership.

Within the terms of our governing document, we support the National Society by donations to special appeals, eg the work of the Overseas Department. We support other RSPCA branches, eg helping with horse transport and stabling facilities in the area, and by donations for special projects. We work together with other local animal welfare charities to find spaces to accommodate abandoned or injured animals. This work benefits the public by allowing us to help more animals in need.

We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, fundraising, shop, clinic and administrative work. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.

Volunteers and other support

Volunteers play a central role in the work of the Branch: as Trustees, committee members, and Branch Officers; helping at the Charity Shop, Advice Centre and clinic; assisting at fund raising events; fostering and rehoming animals.

The Branch also benefits from the unpaid out-of-hours activities of our paid staff; those who do not claim expenses to which they are entitled; and those who donate goods for sale or use. Bolton Council also gives the Branch discretionary rate relief in addition to the mandatory relief for registered charities.

We estimate that our volunteers contributed some ??XXXX?? hours of their free time during 2020. This is a lower figure than in previous years due to Coronavirus restrictions on shop opening, and the advice for older volunteers to stay at home.

On behalf of the animals helped, the Trustees acknowledge all this help, without which the Branch could not function, with many thanks.

Achievements and performance

As was the case for all charities 2020 was a very challenging year for the Branch. From March 2020 the unprecedented situation had a major impact on the Branch’s activities and plans.

Throughout the first Lockdown we continued to support the inspectors, supplied a welfare advice service by telephone, and supplied repeat prescriptions for existing clinic clients. However, nearly all our income generating activities had to stop, including the temporary closure of the Branch’s 2 charity shops, and the suspension of fundraising activities at our local Pets at Home store.

In order to reduce expenditure the Branch reluctantly furloughed 4 of our staff, retaining just enough cover to meet animal welfare needs.

As restrictions relaxed we installed the necessary sanitising equipment, screens, etc to make our premises Covid Safe, and by adapting our procedures for consultations we were able to reopen our clinic. At this stage we were able to bring 2 of our staff back part time from furlough to deal with the increased workload.

As the year progressed the demand on the clinic services grew considerably and it was only possible to meet this demand because of the dedication of our vets, Branch staff and volunteers who worked very long hours in difficult circumstances. The trustees would like to thank them all for their willingness and adaptability which enabled this vital animal welfare work to continue.

We are pleased to report that the Branch was again ranked first in the North Region for animal welfare assistance, having provided help to XXXX dogs and cats during the year.

The decision was made not to re-open our shops until later in the year. Due to the layout of the premises it was impossible to provide separate access for the shop and the clinic, creating a risk of cross-contamination which would result in closing the clinic and impacting on our animal welfare provision. Many of our volunteers were also still being advised to stay at home which created difficulties of covering opening hours.

Unfortunately we were only able to re-open the shops for a matter of a couple of weeks in November because of Tier 3 restrictions in Bolton and then the second lockdown.

Details of the Branch’s achievements during 2020 are given in the Branch Manager’s report. This includes a breakdown of the assistance given with vets’ fees, neutering and rehoming.

Fundraising

As mentioned elsewhere in this report we were unable to hold any fundraising events in 2020. We were fortunate to benefit from our partnership arrangement with Pets at Home store on Manchester Road, Bolton who very generously continued to support us with donations from their Spring and Christmas appeals. We are always very grateful for their support but even more so this year when we were unable to have a physical presence in their stores. The partnership raised a wonderful £3,320 for the Branch in 2020 and we received a further amazing £3,747.25 in February 2021 from the Christmas appeal (which will be included in 2021 accounts).

The trustees would like to thank the Branch staff for their work in liaising with Pets at Home staff to promote their appeals via social media.

We look forward to continuing the partnership with Pets at Home in 2021 and thank them for their ongoing support.

A significant contribution to Branch fundraising comes from our charity shops, and this was adversely impacted by Covid 19 restrictions which meant the shops were closed for the majority of the year. The total net profit for the year 2020 was £12,044 (2019 £46,177). A high ptorportion of this income was from sales on Ebay which continued throughout the year thanks to the work of one of our trustees. A net total of £7,944 (after postage costs) was raised in 2020 and we would like to thank the staff and volunteers who identify and handle the sales of these items.

We are seeing a welcome increase in donations via sources such as Give as You Live; Pay Pal Just Giving; Pets at Home Lifelines scheme, where the Branch is the nominated charity.

Financial Review

The total incoming resources for the year amounted to £301,934(2019 £310,034) including legacies of £135,113 (2019 £39,234). Expenditure in the year amounted to £229,333 (2019 187,836).

There was a surplus of £72,602 (2019 £122,199) for the year

We roughly maintained the level of incoming resources during the year, mainly due to the increase in legacy income and in claims received under the Government’s Corona Virus Job Retention Scheme. Despite a large dip at the beginning of the first Lockdown, the value of our investments recovered to return a positive increase of £3,441 by the end of the year. These are long term investments and are under the advice of professional advisors. The Income from the Clinic rose despite being completely closed for several months, although of course there was a very substantial drop in Shop Income. Therefore overall, we are very delighted with the final level of incoming resources achieved during the year.

The Branch also continued to benefit from the National Society’s door-to-door recruitment programme, receiving income of £25,173 during the year (2019 £26,739).

Reserves Policy

The Branch holds reserves for 2 main reasons:

The target level for reserves (i.e. net current assets) is calculated as the total expenditure for the two previous accounting periods, rounded down; this should ensure at least two years of operations following a drastic financial downturn. The target level for the reserves for the year 2020 was £361,719 and the actual reserves varied between £410,522 on 1 January and £384,533 on 31 December. The target level for reserves for 2021 is £417,169.

Investment and Deposits Policy

The Trustees make efforts to ensure that funds are deposited in accordance with the Society’s ethical policy, and also take advice from a professional financial advisor. Otherwise they deposit funds with the following priorities:

It is recognised that the interest on these deposits provides an essential income stream at a time of recession when voluntary income such as donations and collections will inevitably reduce and requests for assistance will increase.

Overall Financial Aim

The overall financial aim is to have net liquid assets at the Reserve Policy figure of £417,169 and to maximise income from any temporary surplus funds by depositing in line with the above policy.

Future plans

As government restrictions have still not fully lifted at the time of writing, we can only speculate as to the long term impact of the pandemic and the challenges that lie ahead. However we will continue to plan for the future to ensure that the Branch can deliver its animal welfare responsibilities whilst protecting the safety and wellbeing of our staff, volunteers and the public. The Trustees would like to acknowledge the resilience of the Branch staff in these extraordinary times and the ongoing support from the local community.

Our plans for animal welfare for 2021 are to continue to extend assistance to people in need by the operation of the clinic; to promote microchipping at all our events; and to continue to support National Society campaigns and the work of the Inspectorate.

We intend to continue to expand the work of our clinic by increasing opening hours to 3 days a week, offering a wider range of treatments including operations and dental treatments. To achieve this we will employ another vet, for 6 months initially with a view to making this a permanent appointment.

We will support our vet David Yates on an important cat pain project planned with Nottingham University.

We will review the viability of our charity shops when the impact of the Coronavirus pandemic on our customers and sales has been evaluated.

We will continue our partnership with Pets at Home Bolton throughout the year and support the Summer and Christmas appeals using the opportunity to promote the work of the Branch as well as raise funds.

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing those financial statements the Trustees should follow best practice and are required to:

The trustees are also responsible for maintaining accounting records which disclose with reasonable accuracy at any time the financial position of the Charity, and which will enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Report approval

This report was approved by the Board of Trustees when they met as the Branch Committee on 21 April 2021.

MARY NEEDLES Honorary Chairman

PAMELA HOLT Honorary Treasurer

RSPCA BOLTON AND DISTRICT BRANCH

ACCOUNTS FOR THE YEAR

ENDED 31 DECEMBER 2020

REGISTERED CHARITY NUMBER 232243

RSPCA BOLTON AND DISTRICT BRANCH

ACCOUNTANTS REPORT TO THE TRUSTEES OF THE RSPCA - BOLTON AND DISTRICT BRANCH

We have examined, without carrying out an audit, the financial statements for the year ended 31st December 2020 as set out on pages 2 to 10.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND REPORTING ACCOUNTANT

As the Charity’s trustees you are responsible for the preparation of the financial statements, you consider that the audit requirements of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is our responsibility to state on the basis of procedure specified in the General Directions given by the the Charity Commissioners under section 43(7) of the Act, whether particular matters have come to our attention.

BASIS OF OPINION

We conducted our examination in accordance with the General Directions given by the Charity. This examination consisted of review of the accounting records and comparing the financial statements with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the financial statements.

OPINION

In connection with our examination, no matter has come to our attention

  1. which gives us reasonable cause to believe that in any material respect the requirements

a) to keep accounting records in accordance with section 41 of the Act and b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act, have not been met or

  1. to which in our opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

AINSCOUGH & CO

ACCOUNTANTS

AND REPORTING ACCOUNTANTS

Page 1

RSPCA Bolton and District Branch

Statement of Financial Actvites for the Year Ended 31st December 2020

Incoming Resources Note Note 2020 2019
Incoming Resources from Generated Funds
Legacies 135,113 39,234
Donatons 11,997 107,951
Collectons 29,048 30,701
Fund Raising 0 197
Clinic - contributons received 49,171 33,018
Miscellaneous Income 29 0
Investment Income 13 3,441 8,506
Rental Income Received 9,000 8,975
Recovery of Additonal VAT 0 547
Gif Aid 63 0
Grants Received 400 0
Corona Virus Job Retenton Scheme 33,109 0
271,371 229,129
Incoming Resources from Charitable Actvites
Sale of Goods 215 402
Charity shop 30,289 80,474
Pet Insurance Commission 60 30
30,563 80,906
Total Incoming Resources for the Year 301,934 310,034
Resources Expended
Charitable Actvites- Direct Costs
Vets Fees and Consumables 0 75
Clinic Costs 60,081 30,227
Ambulance & Horse Box Co 14 1,300 1,148
Boarding Fees 7,669 11,487
Welfare Grants 15 16,520 0
HQ Annual contributon 551 551
86,121 43,488
Charitable Actvites- Overheads
Staf Costs
Salaries and NIC 16 64,530 66,420
Welfare Centre Costs
Rent and Rates 6,934 7,302
Insurance & Licences 1,118 1,221
Waste Removal 727 843
Security Costs 562 387
Heat & Light 2,980 3,118

Repairs and Renewals 13,446 6,461 Cleaning and Canteen 1,639 982 27,407 20,314

Page 2

2020
Administratve Expenses
Printng Statonery & Postage
1,327
1,299
Telephone Charges
1,644
1,678
Advertsing
0
0
Website & Computer Costs
2,376
1,066
Clothing Costs
106
251
Training Costs
0
0
Professional Costs
0
61
Sundries
0
25
5,453
Finance & Tax
Bank Charges
1,234
1,017
Net Irrecoverable VAT
688
70
1,922
Depreciaton
Leasehold Property
12,483
12,483
Plant & Machinery
954
694
Fixtures and Fittings
721
961
Clinic Equipment
1,733
2,311
Motor Vehicles and Trailer
520
694
Loss on Disposal Fxd Asts
0
0
16,411
115,722
Cost of Generatng Funds
Charity Shop Overheads
4,684
Purchase of Goods for Resale
0
Fund Raising Costs
0
Vehicle Costs
14
433
Salaries
16
22,122
27,239
Governance Costs
Audit/Examinaton Fees
250
Total Resources Expended
229,333
Net Surplus for the Year
72,602
RSPCA Bolton and District Branch
Statement of Financial Actvites for the Year Ended 31st December 2020		 2019
4,379
1,087
17,142
109,343
12,157
75
0
383
22,140
34,755
250
187,836
122,199		 2019
4,379
1,087
17,142
109,343
12,157
75
0
383
22,140
34,755
250
187,836
122,199
187,836
122,199

Page 3

RSPCA Bolton and District Branch

Balance Sheet as at 31st December 2020

Note
Tangible Fixed Assets
6
Property
Plant & Machinery
Motor Van and Trailer
Clinic Equipment
Fixtures and Fittings
Current Assets
Stock
Debtors and Prepayments
VAT refund due
Cash on Deposit
Cash at Bank and In Hand
Current Liabilttes
Sundry Creditors & Accruals
Net Current Assets
Total Assets less Current Liabilites
Accumulated Fund
Balance brought forward
Surplus this Year
Balance Carried Forward		 Cost
377,672
6,300
18,315
16,813
18,340		 2020
Deprec.
62,388
2,572
16,152
11,612
16,780		 NBV
315,284
327,766
3,728
2,081
2,163
2,056
5,200
6,933
1,560
2,909
327,935
341,746
2,040
19,931
0
236,546
173,976
432,493
10,873
508,032
421,621
835,967
763,366
763,366
641,167
72,601
122,199
835,967
763,366
2019		 NBV
315,284
327,766
3,728
2,081
2,163
2,056
5,200
6,933
1,560
2,909
327,935
341,746
2,040
19,931
0
236,546
173,976
432,493
10,873
508,032
421,621
835,967
763,366
763,366
641,167
72,601
122,199
835,967
763,366
2019
437,440 109,505 341,746
421,621
7
8
9		 2,040
140,265
0
239,842
144,691
526,838
18,805
763,366
641,167
122,199
763,366

Page 4

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2020

3. (a) The amount paid for independent examiner’s remuneration was:

Examination Fee 2020
£
250		 2019
£
250

Page 5

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2020

6 TANGIBLE FIXED ASSETS

COST
As at 1/1/20
Additions
Disposals
At 31/12/20
DEPRECIATION
As at 1/1/20
Charge for the Year

On Disposals
At 31/12/20
NET BOOK VALUE
At 31/12/20
At 01/01/20		 Fixtures
Plant &
Clinic
Motor
& Fittings Machinery
Equip.
Property Vehicles
Total
18,315
3700
16,812
377,672
18,340
434,839
2,600
18,315
6,300
16,812
377,672
18,340
434,839
15,431
1618.75
9,879
49,906
16,259
93,094
-
721
954
1,733
12,483
520
16,411
16,152
2,573
11,612
62,389
16,779
109,505
2,163
3,727
5,200
315,283
1,561
327,934
2,884
2,081
6,933
327,766
2,081
341,745

Depreciation has been charged so as to write off the cost of the asset, less its estimated residual value, over the balance of its useful life as follows:

2020 2019
Leasehold Property 2% SLB 2% SLB
Plant & Machinery 25% RBM 25% RBM

Fixtures and Fittings 25% RBM 25% RBM Clinic Equipment 25% RBM 25% RBM Motor Vehicles 25% RBM 25% RBM

Page 6

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2020

9. 7 Cash on Deposit
Monmouthshire Building Society
Standard Life PLC
8 Analysis of creditors
:
Audit of Accounts
Advice Centre Costs
Boarding Fees
Clinic Costs
HQ Rent received in Advance
Savings Club Balances
VAT Liability
Analysis of Accumulated Fund
Balance as at 1 January 2020
Income
Expenditure
Balance as at 31 December 200		 2020
38,271
201,571
239,842
2020
500
1,763
891
3,447
2,102
463
9,640
18,805
2020
763,366
268,825

-196,224
835,967		 2019
38,099
198,447
236,546
2019
250
2,392
1,160
1,591
0
463
5,017
10,873
2019
641,167
310,035
-187,836
763,366

10. Financial Commitments

T he charity had no commitments at 31st December 2020 not provided for in the accounts. The charity has received no guarantees. The charity has received no loans secured on any of its assets.

Page 7

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2020

11 Declarations

Sufficient funds are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.

The trustees have not changed the year end date nor the length of the charity’s financial year.

The charity does not have material designated funds.

The charity did not make any material ex-gratia payments during the year.

There were no material inter-fund loans outstanding at the balance sheet date.

None of the charity’s functional fixed assets have been revalued during the year.

The trustees consider that there is no need to prepare a separate summary Income and Expenditure Account, although management accounts are prepared for internal use.

If the requirements of the Trustee Investments Act 1961 apply to the charity, those requirements have been complied with.

The charity has no material uncapitalised fixed assets.

12. Accounting Policies:

C ash donations and gifts are included in the SOFA when:

The charity is told it is to receive the gift or donation; The trustees are reasonably certain of the amount to be received;

The trustees are reasonably certain they will receive the money; and any conditions for receipt are met.

Page 8

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2020

13
14
**15 **		 Investment Income
Income Received from Investment accounts
Bank Interest received from ordinary accounts
Increase in value of Std Life Investments
Animal Ambulance Costs
The detailed cost:
Insurance, Tax and Servicing
Fuel
These costs are split as follows:
Charitable Activities
Cost of Generating Funds
Grants to Others
RSPCA Emergency Covid Appeal
RSPCA Bush Fire Appeal		 2020
171
145
3,124
3,441
2020
1,300
0
1,300
75%
25%
2020
15,000
1,520
16,520		 2019
131
185
8,190
8,506
2019
1,405
125
1,530
75%
25%
2019
0
0
0

Page 9

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2019

16 Salaries

All salaries are shown gross, without deduction of amounts claimed under the Corona Virus Job Retention Scheme. Charity Shop Salaries are shown as part of the Charity Shop overheads which are included under cost of Generating Funds.

Salaries of Advice Centre staff are allocated in accordance with an agreed formula that recognises the likely proportion of time spent by individual members of staff. For 2020 this formula has been given the following allocation:

2020 2019
Staff 1 Staff 2 overall
Charitable Activities 20% 0 75%
Cost of Generating Funds 80% 100% 25%

17 Staff Pension Scheme

The Branch participates in the National Employment Savings Trust (NEST), which is Auto Enrollment Compliant. The staging date was 01/06/2015 and all eligible employees are enrolled.

Page 10

The following pages do not form part of the Statutory accounts and are for management purposes only

Page 11

RSPCA Bolton and District Branch Income and Expenditure Account for the Year Ended 31st December 2020

Income
Legacies
Donatons
Collectons
Fund Raising
Sale of Goods
Charity shop
Net Clinic Income
Pet Insurance Commission
Gif Aid
Grants Received
Miscellaneous Income
Investment Income
Total Income for the Year
Expenditure
Welfare Costs
Vets Fees and Consumables
Net Clinic Costs
Boarding Fees
HQ Annual contributon
Welfare Grants		 2020
2019
135,113
39,234
11,997
107,951
29,048
30,701
0
197
215
326
12,044
46,177
0
2,790
60
30
63
0
400
0
29
547
3,441
8,506
192,410
236,459
0
75
1,526
0
7,669
11,487
551
551
16,520
0
26,266
12,113

Gross Income afer Direct Expenses

224,347

166,144

Overheads

Staf Costs
Salaries and NIC
Welfare Centre Costs
Rent and Rates
Insurance & Licences
Waste Removal
Security Costs
Heat & Light
Repairs and Renewals
Cleaning and Canteen
Sundries
less Rent Received		 49,368
66,420
6,934
7,302
1,118
1,221
727
843
562
387
2,980
3,118
13,446
6,461
1,639
982
0
0
-9,000
-8,975
18,406
11,339

Page 12

RSPCA Bolton and District Branch Income and Expenditure Account for the Year Ended 31st December 2020

Motor
Motor Vehicle Expenses
Administratve Expenses
Printng Statonery & Postage
Telephone Charges
Advertsing
Website & Computer Costs
Audit and Accountancy Fees
Professional Costs
Clothing Costs
Training Costs
Sundries
Finance & Tax
Bank Charges
Net Irrecoverable VAT
Total Cash Expenditure for the year		 1,327
1,644
0
2,376
250
106
0
0		 2020
1,733
1,299
1,678
0
1,066
250
62
251
0
25
5,703
1,017
70
1,922
77,132
89,012		 2019
1,530
4,630
1,087
85,007
139,340
1,234
688

Depreciation

Leasehold Property

12,483

12,483

Plant & Machinery
Fixtures and Fitngs
Clinic Equipment
Motor Vehicles and Trailer
Loss Disposal Fixed Assets
Net Surplus for the Year		 954
694
721
961
1,733
2,311
520
694
0
0
16,411
17,142
72,602
122,198

NB Salaries in these Management Accounts are shown after deducting claims received under the Corona Virus Job Retention Scheme.

Page 13

2020
2019
Donatons
To Branch
9,607
4,531
Subs from HQ
220
4
Adopton Fees
1,580
2,220
Monthly Subs
50
20
In Memoriam
395
101,056
Sponsor a Pen
145
120
Total Donaton Income
11,997
107,951
Collectons
Begging Dogs & Counter Boxes
279
410
Flag Days Horwich
0
149
Natonal Door to Door
25,173
26,739
Pets at Home
3,220
3,403
Others
376
0
Total Collecton Income
29,048
30,701
Fund Raising
Special Events
0
75
Horwich Auxilliary
0
122
Dog Show
0
0
0
197
less Costs
0
0
Net Fund Raising Income
0
197
Sale of Goods
RSPCA Bolton and District Branch
Income and Expenditure Account Analysis for the Year Ended 31st December 2020		 RSPCA Bolton and District Branch
Income and Expenditure Account Analysis for the Year Ended 31st December 2020		 RSPCA Bolton and District Branch
Income and Expenditure Account Analysis for the Year Ended 31st December 2020		 RSPCA Bolton and District Branch
Income and Expenditure Account Analysis for the Year Ended 31st December 2020		 RSPCA Bolton and District Branch
Income and Expenditure Account Analysis for the Year Ended 31st December 2020
2020
9,607
220
1,580
50
395
145
11,997
279
0
25,173
3,220
376
29,048
0
0
0
0
0
0
 2019
4,531
4
2,220
20
101,056
120
107,951
410
149
26,739
3,403
0
30,701
75
122
0
197
0
197

RSPCA Goods and Window Sales

215

402

Supply Sales
less Costs
Net Income from Sale of Goods
Charity Shop
General Sales
Rags
Ebay etc
Less Costs
Wages
Premises Expenditure
Card Machine Costs
Ebay Postage
Other Expenses
Net Charity Shop Income
Clinic
Income
less Costs Vets Fees
Drugs
Clinical Waste
Sundry Costs
Net Clinic Costs (2019 Income)		 0
0
215
402
0
75
215
326
17,936
67,028
1,737
3,247
10,616
10,200
30,289
80,474
13,560
22,140
1,693
9,519
0
0
2,672
2,638
320
0
18,245
34,297
12,044
46,177
49,171
33,018
26,773
14,214
20,715
13,457
848
1,336
2,361
1,220
50,697
30,227
-1,526
2,790
Page 14		 0
402
75
326
67,028
3,247
10,200
2,790

December 2020 as set out on pages 2 to 10. RESPEcfivE RESPONSIBILITIES OF THE TRUSTEES AND REPORTING ACCOUNTANT A5 the Charitvs trustees you are responsible for the preparation of the financial statements, you consider that the aijdit requirements of section 43121 of the Charities Act 1993 (the Act) does not applv. It is our responsibility to State on the basis of procedure specified in the General Directions given by the the Charity Commissioners under section 43171 of the Act, whether particular matters have come to our attention. BASIS OF OPINION We conducted our examination in accordance with the General Dih ectior15 given by the Charity. This examination consisted of review of the accounting records and comparing the financial statements with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently we do not express an audit opinion on the financial statements. OPINION In connection with our examination, no matter has come to our attention l. which gives us reasonable cause to believe that in any material respect the requirements al to keep accounting records in accordance with section 41 of the Act and bl to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act, have not been met or 2. to which in our opinion attention should be drawn in order to enable a proper understanding of the accoijnts to be reached. AINSCOUGH & ACCOUNTANTS AND REPORTING ACCOUNTANTS