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 2021
Introduction
The trustees present their annual report and accounts for the year ended 31 December 2021. The trustees are satisfied with the performance of the charity during the year and the position at 31 December 2021 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 fulfil its obligations.
Reference and Administrative details
Charity number: 232243
Trustees: Mrs A Clubley Mrs T Davies Mrs L Foster (Secretary) Mrs P Holt (Treasurer) Mrs K Kay Mrs SJ Morgan Miss M Needles (Chairman) Mrs C Walker (Horwich Aux Sec)
Senior staff: Branch Manager: Mrs J Ashcroft Veterinary surgeon : Mr D Yates Advice Centre/ 21 Vernon Street Clinic/Shop: Bolton, BL1 2QB. Tel 01204 521160
Independent Ainscough & Co., 93 Junction Road, Deane, Bolton BL3 4NF Accountants: Bankers: Royal Bank of Scotland plc, 46 Deansgate, Bolton BL1 1BH Solicitors: Woodcock, Howarth and Nuttall, 12/14 Manchester Road, Bury BL9 0DX
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 (2012 edition as updated in January 2022).
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 Partnership Manager 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 January – April 2021 were held virtually.
The trustees have identified that the major risks to which the Branch may be exposed are:
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insufficient funds to allow operations to continue.
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loss of reputation through error or fraud
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loss of income through error or fraud
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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. 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 home check). 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 home checks, 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, and provide subsidised neutering, vaccination and microchipping for stray animals before rehoming by other local animal rescue groups. 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, 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 4000 hours of their free time in 2021. This figure was still affected by Coronavirus restrictions on shop and office opening, and the advice for older volunteers to stay at home. l
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
The work of the Branch in 2021 was again impacted by the ongoing situation with the Covid virus and lockdown restrictions in the early months of 2021.
Many of our external income generating activities were not possible eg having a physical presence at Pets at Home in store collections. We were fortunate to still benefit from Pets at Home generous support thanks to our partnership agreement and the work of our staff to provide media publicity for appeals.
Our charity shops were not able to re-open until April 2021 because of the second lockdown which again affected our income generation significantly. We used this opportunity to evaluate the viability of operating 2 shops and made the difficult decision to close our Chorley Old Road shop at the end of December 2021. A number of factors were involved : falling sales, difficulty in covering opening hours as some volunteers did not feel able to return, and the cost of maintaining the building. Happily, most of our valued volunteers are willing to transfer to the Vernon Street shop in the new year.
Observing the necessary Covid safety procedures we were able to keep our clinic open throughout the year, albeit on a reduced and sometimes telephone service. In response to an increasing demand for the clinic services we implemented our plan to extend our hours to 3 days a week initially, and this was extended to 5 days a week from August 2021. To enable this we increased our staffing levels to 3 vets, 1 full time and 2 who work part time on a rota. This extra capacity meant we have been able to support the work of clinics at Wigan and Bury & Oldham branches for one day a week at a daily charge to cover costs.
Our chief vet David Yates has negotiated a contract with Nottingham University for us to take students on placements at the clinic, starting in September with 2 students on a rota with plans to increase numbers in the future. The income from this contract helps to offset the additional staffing costs involved.
The cat pain study we were undertaking with Nottingham University was put on hold at the start of the year because of the national shortage of veterinary drugs but is now underway. In spite of continuing difficulties in sourcing drugs the clinic figures have increased greatly in all areas – neutering, microchipping, vaccinations and routine flea treatments, dentals and small operations.
We are pleased to report that the Branch was again ranked first in the North Region for animal welfare assistance, having provided help to 5549 dogs and cats, neutering 1425 animals and implanting 1222 microchips during the year.
These achievements have only been possible because of the hard work and dedication of our vets and branch staff who regularly work very long hours in often difficult circumstances. The trustees would like to record our appreciation for everything they do to allow this vital animal welfare work to continue.
Fundraising
As mentioned elsewhere in this report we were unable to hold any fundraising events in 2021. 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 £4,604 for the Branch in 2021 and we received a further amazing £3,463 in February 2022 from the Christmas appeal (which will be included in 2022 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.
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 in 2020 and for the first 3 months of 2021. The total net profit for the year 2021 was £19,874 (2020 £12,044). A high proportion 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 £9,708 (after postage costs) was raised in 2021 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 Amazon, Pay Pal, Just Giving, Pets at Home Lifelines scheme etc, where the Branch is the nominated charity.
Financial Review
The total incoming resources for the year amounted to £385,574 (2020 £301,934) including legacies of £80,581 (2020 £135,113). Expenditure in the year amounted to £324,876 (2020 £229,333).
There was a surplus of £60,698 for the year (2020 £72,602).
The increase in the level of incoming resources during the year was mainly due to the big jump in clinic income, as a result of the clinic being open again all year (post Covid) and the increase in the opening hours to 5 days per week by August 2021. The sharp increase in expenditure was also due to the clinic, in respect of salaries for clinical staff and the cost of drugs etc. We were also delighted to receive a further £80,581 in legacy income during the year and are always very grateful to those supporters who remember us in their wills. The value of our investments returned a positive increase again of £7,453 by the end of the year, however they have shown a drop in the first quarter of 2022 as a result of the unrest in the Ukraine and Russia. These are long term investments and are under the advice of professional advisors. Shop income also recovered, however, for the reasons stated earlier in the report, we permanently closed our Chorley Old Road Shop from 20[th] December 2021
The Branch also continued to benefit from the National Society’s door-to-door recruitment programme, receiving income of £24,134 during the year (2020 £25,173).
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 2021 totalled £80,581, 2020 £135,113, 2019 £39,234 and 2018 £7,000.
The target level for reserves (i.e. net current assets excluding legacies due) 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 2021 was £425,844, and the actual reserves varied between £384,533 January and £503,615 on 31 December. The target level for reserves for 2021 is £554,209.
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:
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To reduce the risk of loss, funds are spread between several banks, noting the compensation arrangements in each case.
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Funds are deposited in order to maximise income.
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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 £554,209 and to maximise income from any temporary surplus funds by depositing in line with the above policy. We also aim to reduce our dependency on legacy income.
Future plans
Our plans for animal welfare for 2022 are to continue to extend assistance to people in need by the operation of the clinic, and to continue to support National Society campaigns and the work of the Inspectorate.
We intend to concentrate on extending the work of our clinic as there is an evident increase in demand for animal welfare assistance.
We will continue to work together with other local animal welfare charities, eg Cats Protection, to benefit as many animals and owners as possible. This also gives us the opportunity to educate owners on the importance of ongoing welfare such as vaccinations and flea treatment.
We aim to obtain planning permission and begin work at Vernon Street to build on-site accommodation for students from Nottingham University in preparation for 2023. This will enable the branch to provide our own out of hours vet cover Monday – Friday, reducing our reliance on GMAH or private vet practices. An additional benefit will be the possibility of extending the range of operations we can offer to clients.
We will continue to support our vets in completing the cat pain project together with Nottingham University.
We completed the sale of our premises at Chorley Old Road on 2[nd] April 2022 which has released additional funds towards the developments at Vernon Street.
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:
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select suitable accounting policies and then apply them consistently
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make judgements and estimates that are reasonable and prudent
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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.
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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 20 April 2022.
MARY NEEDLES Honorary Chairman
PAMELA HOLT Honorary Treasurer
RSPCA BOLTON AND DISTRICT BRANCH
ACCOUNTS FOR THE YEAR
ENDED 31 DECEMBER 2021
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 2021 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
- 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
- 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 Activities for the Year Ended 31st December 2021
| Incoming Resources | Note | Note | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|---|
| Incoming Resources from Generated | Funds | |||||||
| Legacies | 80,581 | 135,113 | ||||||
| Donations | 14,850 | 11,997 | ||||||
| Collections | 28,836 | 29,048 | ||||||
| Fund Raising | 0 | 0 | ||||||
| Clinic - contributions received | 177,482 | 49,171 | ||||||
| Miscellaneous Income | 0 | 29 | ||||||
| Investment Income | 13 | 7,453 | 3,441 | |||||
| Rental Income Received | 9,000 | 9,000 | ||||||
| Gift Aid | 0 | 63 | ||||||
| Grants Received | 6,697 | 400 | ||||||
| Corona Virus Job Retention Scheme | 12,596 | 33,109 | ||||||
| 337,495 | 271,371 | |||||||
| Incoming Resources from Charitable | Activities | |||||||
| Sale of Goods | 291 | 215 | ||||||
| Charity shop | 47,708 | 30,289 | ||||||
| Pet Insurance Commission | 80 | 60 | ||||||
| 48,079 | 30,563 | |||||||
| Total Incoming Resources for the Year | 385,574 | 301,934 | ||||||
| Resources Expended | ||||||||
| Charitable Activities- Direct Costs | ||||||||
| Vets Fees and Consumables | 145 | 0 | ||||||
| Clinic Costs | 178,265 | 60,081 | ||||||
| Ambulance & Horse Box Co | 14 | 1,124 | 1,300 | |||||
| Boarding Fees | 6,441 | 7,669 | ||||||
| Welfare Grants | 15 | 0 | 16,520 | |||||
| HQ Annual contribution | 551 | 551 | ||||||
| 186,526 | 86,121 | |||||||
| Charitable Activities- Overheads | ||||||||
| Staff Costs | ||||||||
| Salaries and NIC | 16 | 62,900 | 64,530 | |||||
| Welfare Centre Costs | ||||||||
| Rent and Rates | 7,866 | 6,934 | ||||||
| Insurance & Licences | 1,201 | 1,118 | ||||||
| Waste Removal | 743 | 727 | ||||||
| Security Costs | 345 | 562 | ||||||
| Heat & Light | 3,814 | 2,980 | ||||||
| Repairs and Renewals | 3,342 | 13,446 | ||||||
| Cleaning and Canteen | 519 | 1,639 | ||||||
| 17,830 | 27,407 |
Page 2
RSPCA Bolton and District Branch
Statement of Financial Activities for the Year Ended 31st December 2020
| Administrative Expenses Printing Stationery & Postage Telephone Charges Advertising Website & Computer Costs Clothing Costs Training Costs Professional Costs Sundries Finance & Tax Bank Charges Net Irrecoverable VAT Depreciation Leasehold Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer Loss on Disposal Fxd Asts Cost of Generating Funds Charity Shop Overheads Purchase of Goods for Resale Fund Raising Costs Vehicle Costs 14 Salaries 16 Governance Costs Audit/Examination Fees Total Resources Expended Net Surplus for the Year |
612 1,360 0 2,711 0 0 0 5,552 1,822 20 12,483 751 541 1,300 390 0 |
612 1,360 0 2,711 0 0 0 5,552 1,822 20 12,483 751 541 1,300 390 0 |
2021 1,327 1,644 0 2,376 106 0 0 0 10,235 1,234 688 1,843 12,483 954 721 1,733 520 0 15,465 108,273 7,996 0 0 375 21,456 29,827 250 324,876 60,698 |
2020 5,453 1,922 16,411 115,722 4,684 0 0 433 22,122 27,239 250 229,333 72,602 |
2020 5,453 1,922 16,411 115,722 4,684 0 0 433 22,122 27,239 250 229,333 72,602 |
|---|---|---|---|---|---|
| 229,333 | |||||
| 72,602 |
Page 3
RSPCA Bolton and District Branch
Balance Sheet as at 31st December 2021
| Note Tangible Fixed Assets 6 Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Van and Trailer Current Assets Stock Debtors and Prepayments VAT refund due Cash on Deposit Cash at Bank and In Hand Current Liabilities Sundry Creditors & Accruals Net Current Assets Total Assets less Current Liabilities Accumulated Fund Balance brought forward Surplus this Year Balance Carried Forward |
Cost 377,672 6,300 18,315 16,813 18,340 |
2021 Deprec. 74,871 3,324 16,693 12,912 17,170 |
NBV 302,801 315,284 2,976 3,728 1,622 2,163 3,900 5,200 1,170 1,560 312,470 327,935 2,040 140,265 0 239,842 144,691 526,838 18,805 584,196 508,032 896,666 835,967 835,967 763,366 60,699 72,601 896,666 835,967 2020 |
NBV 302,801 315,284 2,976 3,728 1,622 2,163 3,900 5,200 1,170 1,560 312,470 327,935 2,040 140,265 0 239,842 144,691 526,838 18,805 584,196 508,032 896,666 835,967 835,967 763,366 60,699 72,601 896,666 835,967 2020 |
|---|---|---|---|---|
| 437,440 | 124,970 | 327,935 508,032 |
||
| 7 8 9 |
2,750 219,361 0 247,279 159,333 |
|||
| 628,723 44,528 |
||||
| 835,967 | ||||
| 763,366 72,601 |
||||
| 835,967 |
Page 4
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
-
1 These Accounts have been prepared in accordance with the Charities SORP 2015.
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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 | 2021 £ 250 |
2020 |
|---|---|---|
| £ 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.
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5 During the year t he charity had four full-time and 3 part-time employees. (2020 3 and 3) One of the previously part time vets became full time in August 2021 and a 3rd part time vet was employed from August 2021. A part time member of staff was made redundant in July 2021.
-
The total emoluments of employees for the year were £187,351.52 net of Furlough claims. (2020 £77,142).
Page 5
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
| **6 ** | TANGIBLE FIXED ASSETS COST As at 1/1/21 Additions Disposals At 31/12/21 DEPRECIATION As at 1/1/21 Charge for the Year On Disposals At 31/12/21 NET BOOK VALUE At 31/12/21 At 01/01/21 |
Fixtures Plant & Clinic Motor & Fittings Machinery Equip. Property Vehicles Total 18,315 6300 16,812 377,672 18,340 434,839 0 |
|---|---|---|
| 18,315 6,300 16,812 377,672 18,340 434,839 |
||
| 16,152 2572.75 11,612 62,389 16,779 109,505 - 541 751 1,300 12,483 390 15,465 |
||
| 16,693 3,324 12,912 74,872 17,170 124,971 |
||
| 1,622 2,976 3,900 302,800 1,170 312,469 |
||
| 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:
| 2021 | 2020 | |
|---|---|---|
| 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 |
Leasehold property at 298 Chorley Old Road, Bolton, was sold in April 2022 and the Motor Van in January 20
Page 6
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
| 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 PAYE Analysis of Accumulated Fund Balance as at 1 January 2020 Income Expenditure Balance as at 31 December 200 |
2021 38,396 208,884 247,279 2021 750 2,715 434 5,301 0 463 34,696 169 44,528 2021 835,967 385,574 -324,876 896,665 |
2020 38,271 201,571 |
|---|---|---|---|
| 239,842 | |||
| 2020 500 1,763 891 3,447 2,102 463 9,640 0 |
|||
| 18,805 | |||
| 2020 763,366 268,825 -196,224 |
|||
| 835,967 |
10. Financial Commitments
T he charity had no commitments at 31st December 2021 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 2021
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 2021
| 13 14 **15 ** |
Investment Income 2021 2020 Income Received from Investment accounts 125 131 Bank Interest received from ordinary accounts 15 185 Increase in value of Std Life Investments 7,313 8,190 7,453 8,506 Animal Ambulance & Vehicle Costs The detailed cost: 2021 2020 Insurance, Tax and Servicing 1,437 1,733 Fuel 62 0 1,499 1,733 These costs are split as follows: Charitable Activities 75% 1,124 75% 1,300 Cost of Generating Funds 25% 375 25% 433 Grants to Others 2021 2020 RSPCA Emergency Covid Appeal 0 15,000 RSPCA Bush Fire Appeal 0 1,520 0 16,520 |
2020 131 185 8,190 |
|---|---|---|
| 8,506 | ||
| 2020 1,733 0 |
||
| 1,733 |
Page 9
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
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 2021 this formula has been given the following allocation:
| 2021 | 2020 | ||
|---|---|---|---|
| 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 2021
| Income Legacies Donations Collections Fund Raising Sale of Goods Charity shop Net Clinic Income Pet Insurance Commission Gift 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 contribution Welfare Grants Gross Income after Direct Expenses Overheads Staff 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 |
2021 2020 80,581 135,113 14,850 11,997 28,836 29,048 0 0 291 215 19,874 12,044 0 0 80 60 0 63 6,697 400 0 29 7,453 3,441 158,662 192,410 145 0 783 1,526 6,441 7,669 551 551 0 16,520 7,920 26,266 150,742 166,144 51,922 49,368 7,866 6,934 1,201 1,118 743 727 345 562 3,814 2,980 3,342 13,446 519 1,639 0 0 -9,000 -9,000 8,830 18,406 |
|---|---|
Page 12
RSPCA Bolton and District Branch
Income and Expenditure Account for the Year Ended 31st December 2020
| Motor Motor Vehicle Expenses Administrative Expenses Printing Stationery & Postage Telephone Charges Advertising 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 Depreciation Leasehold Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer Loss Disposal Fixed Assets Net Surplus for the Year |
612 1,360 0 2,711 250 152 0 5,400 |
2021 1,499 1,327 1,644 0 2,376 250 106 0 0 10,485 1,234 688 1,843 74,579 76,163 12,483 751 541 1,300 390 0 15,465 60,699 |
2020 1,733 5,703 1,922 77,132 89,012 12,483 954 721 1,733 520 0 16,411 72,602 |
2020 1,733 5,703 1,922 77,132 89,012 12,483 954 721 1,733 520 0 16,411 72,602 |
|---|---|---|---|---|
| 1,822 20 |
||||
| 72,602 |
NB Salaries in these Management Accounts are shown after deducting claims received under the Corona Virus Job Retention Scheme.
Page 13
RSPCA Bolton and District Branch
| 2021 2020 Donations To Branch 11,042 9,607 Subs from HQ 376 220 Adoption Fees 1,580 1,580 Monthly Subs 50 50 In Memoriam 1,623 395 Sponsor a Pen 180 145 Total Donation Income 14,850 11,997 Collections Begging Dogs & Counter Boxes 98 279 National Door to Door 24,134 25,173 Pets at Home 4,604 3,220 Others 0 376 Total Collection Income 28,836 29,048 Fund Raising Income 0 0 less Costs 0 0 Net Fund Raising Income 0 0 Sale of Goods RSPCA Goods and Window Sales 291 215 Supply Sales 0 0 291 215 less Costs 0 0 Net Income from Sale of Goods 291 215 Charity Shop General Sales 33,247 17,936 Rags 1,452 1,737 Ebay etc 13,008 10,616 47,708 30,289 Less Costs Wages 21,456 13,560 Premises Expenditure 2,536 1,693 Card Machine Costs 0 0 Ebay Postage 3,300 2,672 Other Expenses 542 320 27,834 18,245 Net Charity Shop Income 19,874 12,044 Clinic Income 177,482 49,171 less Costs Vets Fees 116,265 26,773 Drugs 52,692 20,715 Clinical Waste 2,284 848 Clinic Equipment 3,171 0 Sundry Costs 3,853 2,361 178,265 50,697 Net Clinic Costs -783 -1,526 Income and Expenditure Account Analysis for the Year Ended 31st December 2021 |
Income and Expenditure Account | Income and Expenditure Account | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 |
|---|---|---|---|---|---|---|
| 21,456 2,536 0 3,300 542 116,265 52,692 2,284 3,171 3,853 |
2021 11,042 376 1,580 50 1,623 180 14,850 98 24,134 4,604 0 28,836 0 0 0 291 0 291 0 291 33,247 1,452 13,008 47,708 13,560 1,693 0 2,672 320 27,834 19,874 177,482 26,773 20,715 848 0 2,361 178,265 -783 |
2020 9,607 220 1,580 50 395 145 11,997 279 25,173 3,220 376 29,048 0 0 0 215 0 215 0 215 17,936 1,737 10,616 30,289 18,245 12,044 49,171 50,697 -1,526 |
||||
Page 14
RSPCA BOLTON AND DISTRICT BRANCH
ACCOUNTS FOR THE YEAR
ENDED 31 DECEMBER 2021
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 2021 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
- 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
- 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 Activities for the Year Ended 31st December 2021
| Incoming Resources | Note | Note | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|---|
| Incoming Resources from Generated | Funds | |||||||
| Legacies | 80,581 | 135,113 | ||||||
| Donations | 14,850 | 11,997 | ||||||
| Collections | 28,836 | 29,048 | ||||||
| Fund Raising | 0 | 0 | ||||||
| Clinic - contributions received | 177,482 | 49,171 | ||||||
| Miscellaneous Income | 0 | 29 | ||||||
| Investment Income | 13 | 7,453 | 3,441 | |||||
| Rental Income Received | 9,000 | 9,000 | ||||||
| Gift Aid | 0 | 63 | ||||||
| Grants Received | 6,697 | 400 | ||||||
| Corona Virus Job Retention Scheme | 12,596 | 33,109 | ||||||
| 337,495 | 271,371 | |||||||
| Incoming Resources from Charitable | Activities | |||||||
| Sale of Goods | 291 | 215 | ||||||
| Charity shop | 47,708 | 30,289 | ||||||
| Pet Insurance Commission | 80 | 60 | ||||||
| 48,079 | 30,563 | |||||||
| Total Incoming Resources for the Year | 385,574 | 301,934 | ||||||
| Resources Expended | ||||||||
| Charitable Activities- Direct Costs | ||||||||
| Vets Fees and Consumables | 145 | 0 | ||||||
| Clinic Costs | 178,265 | 60,081 | ||||||
| Ambulance & Horse Box Co | 14 | 1,124 | 1,300 | |||||
| Boarding Fees | 6,441 | 7,669 | ||||||
| Welfare Grants | 15 | 0 | 16,520 | |||||
| HQ Annual contribution | 551 | 551 | ||||||
| 186,526 | 86,121 | |||||||
| Charitable Activities- Overheads | ||||||||
| Staff Costs | ||||||||
| Salaries and NIC | 16 | 62,900 | 64,530 | |||||
| Welfare Centre Costs | ||||||||
| Rent and Rates | 7,866 | 6,934 | ||||||
| Insurance & Licences | 1,201 | 1,118 | ||||||
| Waste Removal | 743 | 727 | ||||||
| Security Costs | 345 | 562 | ||||||
| Heat & Light | 3,814 | 2,980 | ||||||
| Repairs and Renewals | 3,342 | 13,446 | ||||||
| Cleaning and Canteen | 519 | 1,639 | ||||||
| 17,830 | 27,407 |
Page 2
RSPCA Bolton and District Branch
Statement of Financial Activities for the Year Ended 31st December 2020
| Administrative Expenses Printing Stationery & Postage Telephone Charges Advertising Website & Computer Costs Clothing Costs Training Costs Professional Costs Sundries Finance & Tax Bank Charges Net Irrecoverable VAT Depreciation Leasehold Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer Loss on Disposal Fxd Asts Cost of Generating Funds Charity Shop Overheads Purchase of Goods for Resale Fund Raising Costs Vehicle Costs 14 Salaries 16 Governance Costs Audit/Examination Fees Total Resources Expended Net Surplus for the Year |
612 1,360 0 2,711 0 0 0 5,552 1,822 20 12,483 751 541 1,300 390 0 |
612 1,360 0 2,711 0 0 0 5,552 1,822 20 12,483 751 541 1,300 390 0 |
2021 1,327 1,644 0 2,376 106 0 0 0 10,235 1,234 688 1,843 12,483 954 721 1,733 520 0 15,465 108,273 7,996 0 0 375 21,456 29,827 250 324,876 60,698 |
2020 5,453 1,922 16,411 115,722 4,684 0 0 433 22,122 27,239 250 229,333 72,602 |
2020 5,453 1,922 16,411 115,722 4,684 0 0 433 22,122 27,239 250 229,333 72,602 |
|---|---|---|---|---|---|
| 229,333 | |||||
| 72,602 |
Page 3
RSPCA Bolton and District Branch
Balance Sheet as at 31st December 2021
| Note Tangible Fixed Assets 6 Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Van and Trailer Current Assets Stock Debtors and Prepayments VAT refund due Cash on Deposit Cash at Bank and In Hand Current Liabilities Sundry Creditors & Accruals Net Current Assets Total Assets less Current Liabilities Accumulated Fund Balance brought forward Surplus this Year Balance Carried Forward |
Cost 377,672 6,300 18,315 16,813 18,340 |
2021 Deprec. 74,871 3,324 16,693 12,912 17,170 |
NBV 302,801 315,284 2,976 3,728 1,622 2,163 3,900 5,200 1,170 1,560 312,470 327,935 2,040 140,265 0 239,842 144,691 526,838 18,805 584,196 508,032 896,666 835,967 835,967 763,366 60,699 72,601 896,666 835,967 2020 |
NBV 302,801 315,284 2,976 3,728 1,622 2,163 3,900 5,200 1,170 1,560 312,470 327,935 2,040 140,265 0 239,842 144,691 526,838 18,805 584,196 508,032 896,666 835,967 835,967 763,366 60,699 72,601 896,666 835,967 2020 |
|---|---|---|---|---|
| 437,440 | 124,970 | 327,935 508,032 |
||
| 7 8 9 |
2,750 219,361 0 247,279 159,333 |
|||
| 628,723 44,528 |
||||
| 835,967 | ||||
| 763,366 72,601 |
||||
| 835,967 |
Page 4
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
-
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 | 2021 £ 250 |
2020 |
|---|---|---|
| £ 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 four full-time and 3 part-time employees. (2020 3 and 3) One of the previously part time vets became full time in August 2021 and a 3rd part time vet was employed from August 2021. A part time member of staff was made redundant in July 2021.
-
The total emoluments of employees for the year were £187,351.52 net of Furlough claims. (2020 £77,142).
Page 5
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
| **6 ** | TANGIBLE FIXED ASSETS COST As at 1/1/21 Additions Disposals At 31/12/21 DEPRECIATION As at 1/1/21 Charge for the Year On Disposals At 31/12/21 NET BOOK VALUE At 31/12/21 At 01/01/21 |
Fixtures Plant & Clinic Motor & Fittings Machinery Equip. Property Vehicles Total 18,315 6300 16,812 377,672 18,340 434,839 0 |
|---|---|---|
| 18,315 6,300 16,812 377,672 18,340 434,839 |
||
| 16,152 2572.75 11,612 62,389 16,779 109,505 - 541 751 1,300 12,483 390 15,465 |
||
| 16,693 3,324 12,912 74,872 17,170 124,971 |
||
| 1,622 2,976 3,900 302,800 1,170 312,469 |
||
| 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:
| 2021 | 2020 | |
|---|---|---|
| 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 |
Leasehold property at 298 Chorley Old Road, Bolton, was sold in April 2022 and the Motor Van in January 20
Page 6
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
| 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 PAYE Analysis of Accumulated Fund Balance as at 1 January 2020 Income Expenditure Balance as at 31 December 200 |
2021 38,396 208,884 247,279 2021 750 2,715 434 5,301 0 463 34,696 169 44,528 2021 835,967 385,574 -324,876 896,665 |
2020 38,271 201,571 |
|---|---|---|---|
| 239,842 | |||
| 2020 500 1,763 891 3,447 2,102 463 9,640 0 |
|||
| 18,805 | |||
| 2020 763,366 268,825 -196,224 |
|||
| 835,967 |
10. Financial Commitments
T he charity had no commitments at 31st December 2021 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 2021
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 2021
| 13 14 **15 ** |
Investment Income 2021 2020 Income Received from Investment accounts 125 131 Bank Interest received from ordinary accounts 15 185 Increase in value of Std Life Investments 7,313 8,190 7,453 8,506 Animal Ambulance & Vehicle Costs The detailed cost: 2021 2020 Insurance, Tax and Servicing 1,437 1,733 Fuel 62 0 1,499 1,733 These costs are split as follows: Charitable Activities 75% 1,124 75% 1,300 Cost of Generating Funds 25% 375 25% 433 Grants to Others 2021 2020 RSPCA Emergency Covid Appeal 0 15,000 RSPCA Bush Fire Appeal 0 1,520 0 16,520 |
2020 131 185 8,190 |
|---|---|---|
| 8,506 | ||
| 2020 1,733 0 |
||
| 1,733 |
Page 9
RSPCA BOLTON AND DISTRICT BRANCH
NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2021
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 2021 this formula has been given the following allocation:
| 2021 | 2020 | ||
|---|---|---|---|
| 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 2021
| Income Legacies Donations Collections Fund Raising Sale of Goods Charity shop Net Clinic Income Pet Insurance Commission Gift 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 contribution Welfare Grants Gross Income after Direct Expenses Overheads Staff 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 |
2021 2020 80,581 135,113 14,850 11,997 28,836 29,048 0 0 291 215 19,874 12,044 0 0 80 60 0 63 6,697 400 0 29 7,453 3,441 158,662 192,410 145 0 783 1,526 6,441 7,669 551 551 0 16,520 7,920 26,266 150,742 166,144 51,922 49,368 7,866 6,934 1,201 1,118 743 727 345 562 3,814 2,980 3,342 13,446 519 1,639 0 0 -9,000 -9,000 8,830 18,406 |
|---|---|
Page 12
RSPCA Bolton and District Branch
Income and Expenditure Account for the Year Ended 31st December 2020
| Motor Motor Vehicle Expenses Administrative Expenses Printing Stationery & Postage Telephone Charges Advertising 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 Depreciation Leasehold Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer Loss Disposal Fixed Assets Net Surplus for the Year |
612 1,360 0 2,711 250 152 0 5,400 |
2021 1,499 1,327 1,644 0 2,376 250 106 0 0 10,485 1,234 688 1,843 74,579 76,163 12,483 751 541 1,300 390 0 15,465 60,699 |
2020 1,733 5,703 1,922 77,132 89,012 12,483 954 721 1,733 520 0 16,411 72,602 |
2020 1,733 5,703 1,922 77,132 89,012 12,483 954 721 1,733 520 0 16,411 72,602 |
|---|---|---|---|---|
| 1,822 20 |
||||
| 72,602 |
NB Salaries in these Management Accounts are shown after deducting claims received under the Corona Virus Job Retention Scheme.
Page 13
RSPCA Bolton and District Branch
| 2021 2020 Donations To Branch 11,042 9,607 Subs from HQ 376 220 Adoption Fees 1,580 1,580 Monthly Subs 50 50 In Memoriam 1,623 395 Sponsor a Pen 180 145 Total Donation Income 14,850 11,997 Collections Begging Dogs & Counter Boxes 98 279 National Door to Door 24,134 25,173 Pets at Home 4,604 3,220 Others 0 376 Total Collection Income 28,836 29,048 Fund Raising Income 0 0 less Costs 0 0 Net Fund Raising Income 0 0 Sale of Goods RSPCA Goods and Window Sales 291 215 Supply Sales 0 0 291 215 less Costs 0 0 Net Income from Sale of Goods 291 215 Charity Shop General Sales 33,247 17,936 Rags 1,452 1,737 Ebay etc 13,008 10,616 47,708 30,289 Less Costs Wages 21,456 13,560 Premises Expenditure 2,536 1,693 Card Machine Costs 0 0 Ebay Postage 3,300 2,672 Other Expenses 542 320 27,834 18,245 Net Charity Shop Income 19,874 12,044 Clinic Income 177,482 49,171 less Costs Vets Fees 116,265 26,773 Drugs 52,692 20,715 Clinical Waste 2,284 848 Clinic Equipment 3,171 0 Sundry Costs 3,853 2,361 178,265 50,697 Net Clinic Costs -783 -1,526 Income and Expenditure Account Analysis for the Year Ended 31st December 2021 |
Income and Expenditure Account | Income and Expenditure Account | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 | Analysis for the Year Ended 31st December 2021 |
|---|---|---|---|---|---|---|
| 21,456 2,536 0 3,300 542 116,265 52,692 2,284 3,171 3,853 |
2021 11,042 376 1,580 50 1,623 180 14,850 98 24,134 4,604 0 28,836 0 0 0 291 0 291 0 291 33,247 1,452 13,008 47,708 13,560 1,693 0 2,672 320 27,834 19,874 177,482 26,773 20,715 848 0 2,361 178,265 -783 |
2020 9,607 220 1,580 50 395 145 11,997 279 25,173 3,220 376 29,048 0 0 0 215 0 215 0 215 17,936 1,737 10,616 30,289 18,245 12,044 49,171 50,697 -1,526 |
||||
Page 14