# **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:
- insufficient funds to allow operations to continue.
- loss of reputation through error or fraud
- loss of income through error or fraud
- health, safety and welfare issues relating to staff and volunteers.
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:
- In order that levels of service provided for animal welfare may be maintained, and legal obligations to employees met, if there should be a downward trend in incoming resources, bearing in mind that such a downward trend is liable to coincide with increased demand for financial support.
- Because of fluctuations in income from year to year, the main variable being legacies received over which we obviously have no control. Legacies in 2020 totaled £135,113 2019 £39,234, 2018 £7,000 and 2017 £26,085..
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:
- To reduce the risk of loss, funds are spread between several banks, noting the compensation arrangements in each case.
- Funds are deposited in order to maximise income.
- To keep reasonable availability, term deposits are arranged to have staggered maturity dates.
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:
- select suitable accounting policies and then apply them consistently
- • make judgements and estimates that are reasonable and prudent
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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
2. 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**
- **1** These Accounts have been prepared in accordance with the Charities SORP 2015.
- **2** No remuneration or other benefits have been paid to the charity’s trustees, or people connected with them from the charity. No transaction has been undertaken by (or on behalf of) the charity in which a trustee or connected person has a material interest.
**3.** (a) The amount paid for independent examiner’s remuneration was:
|Examination Fee|**2020**
£
250|**2019**|
|---|---|---|
|||£
250|
- (b) No material grants were made to other institutions other than RSPCA see note 15
- **4** The charity has no endowment or other restricted funds.
- **5** During the year **t** he charity had three full-time and 3 part-time employees. The total emoluments of employees for the year were £77,142 net of Furlough claims. (2019 £88560). The third part time employee was a veterinary surgeon employed from January 2020. A second part time vertinary surgeon was employed from January 2021.
## **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