# **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:
- 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. _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:
- 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 £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:
- 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 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
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 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
## **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
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 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**
|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
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