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2022-12-31-accounts

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

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)

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2022. The trustees are satisfied with the performance of the charity during the year and the position at 31 December 2022 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 Chief 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 Accountants: BL3 4NF 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, Senior Vet, 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.

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

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

Objects and public benefit statement

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

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

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and

continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Advancement of animal welfare

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

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

Charitable activities pursued for the public benefit

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

We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this by providing basic veterinary health care at a subsidised cost at our clinic. 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. Veterinary support is also supplied to other local branches, including Wigan, Bury and others. 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 4500 of their free time in 2022. 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

Following the closure our Chorley Old Road shop at the end of December 2021 most of our valued volunteers transferred to the Vernon Street shop in the new year along with several loyal customers. The Vernon St shop benefitted from increased sales and revenue.

The sale of the Chorley Old Rd shop released funds which we ring-fenced to spend on the development of the building at Vernon St.

Our clinics, running Monday to Friday, responded to growing demand for subsidised vet care as the cost of living crisis affected larger numbers of people: the local area suffers a high level of deprivation.

Our contract with Nottingham University for students on placements at the clinic continues to run successfully.

We are pleased to report that the Branch was again ranked first in the North Region of the RSPCA for animal welfare assistance, having provided help to 6809 dogs and cats, neutering 1830 animals and implanting 1557 microchips during the year.

These achievements have only been possible because of the hard work and dedication of our vets, branch staff and volunteers 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

Unfortunately, the partnership with Pets at Home has now ended though we still receive smaller donations from their lifeline scheme and in the form of pet food etc,

A significant contribution to Branch fundraising comes from the success of our charity shop which made a net profit for the year 2022 of £54317 (2021 £19874). Approximately £10000 of this was sales via Ebay. We would like to thank the staff and volunteers who identify and handle the sales of these items.

We receive welcome donations via sources such as Amazon, Pay Pal, Just Giving, Facebook, Pets at Home Lifelines scheme etc, where the Branch is the nominated charity.

All the above fully utilise the time of staff and volunteers to full capacity.

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:

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:

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 2023 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 neutering, vaccinations and flea treatment.

We obtained planning permission and will begin work in the New Year at Vernon Street to build on-site accommodation for students from Nottingham University in preparation for later in 2023. This will enable the branch to provide our own out of hours vet cover Monday – Friday, reducing our reliance on Animal Trust. An additional benefit will be the possibility of extending the range of operations we can offer to clients.

Statement of Trustees’ Responsibilities

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

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

Report approval

This report was approved by the Board of Trustees when they met as the Branch Committee on 20 April 2023.

MARY NEEDLES Honorary Chairman Secretary

LINDA FOSTER Honorary

RSPCA BOLTON AND DISTRICT BRANCH

ACCOUNTS FOR THE YEAR

ENDED 31 DECEMBER 2022

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 2022 as set out on pages 2 to 10.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND REPORTING ACCOUNTANT

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

BASIS OF OPINION

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

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

OPINION

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

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

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

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

AINSCOUGH & CO ACCOUNTANTS AND REPORTING ACCOUNTANTS

Page 1

RSPCA Bolton and District Branch

Statement of Financial Activities for the Year Ended 31st December 2022

Incoming Resources Note 2022 2021
Incoming Resources from Generated Funds
Legacies 1,876 80,581
Donations 7,089 14,850
Collections 26,915 28,836
Fund Raising 0 0
Clinic - contributions received 218,795 177,482
Miscellaneous Income 0 0
Investment Income 13 1,071 7,453
Rental Income Received 9,025 9,000
Gift Aid 32 0
Grants Received 0 6,697
Corona Virus Job Retention Scheme 0 12,596
264,803 337,495
Incoming Resources from Charitable Activities
Sale of Goods 48 291
Charity shop 52,996 47,708
Pet Insurance Commission 40 80
53,084 48,079
Total Incoming Resources for the Year 317,887 385,574
Resources Expended
Charitable Activities- Direct Costs
Vets Fees and Consumables 0 145
Clinic Costs 254,358 178,265
Ambulance & Horse Box Costs 14 0 1,124
Boarding Fees 3,975 6,441
Welfare Grants 15 0 0
HQ Annual contribution 3,308 551
261,641 186,526
Charitable Activities- Overheads
Staff Costs
Salaries and NIC 16 64,220 62,900
Welfare Centre Costs
Rent and Rates 7,981 7,866
Insurance & Licences 1,387 1,201
Waste Removal 1,089 743
Security Costs 228 345
Heat & Light 8,368 3,814
Repairs and Renewals 10,107 3,342
Cleaning and Canteen 1,291 519
30,450 17,830

Page 2

RSPCA Bolton and District Branch

Statement of Financial Activities for the Year Ended 31st December 2022

Administrative Expenses
Printing Stationery & Postage
Telephone Charges
Advertising
Website & Computer Costs
Clothing Costs
Training Costs
Legal and Professional Costs
Sundries
Finance & Tax
Bank Charges
Reduction in Value of Invest.
13
Net Irrecoverable VAT
Depreciation
Leasehold Property
Plant & Machinery
Fixtures and Fittings
Clinic Equipment
Motor Vehicles and Trailer
Loss/(Profit) on Disposal Fxd Asts6
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		 2022
1,322
612
1,543
1,360
0
0
2,424
2,711
0
0
0
0
6,527
0
550
5,552
12,366
2,680
1,822
17,127
0
189
20
19,996
12,483
12,483
594
751
406
541
975
1,300
50
390
-58,235
0
-43,728
83,305
5,250
0
0
325
24,827
30,402
250
375,597
-57,711		 2022
1,322
612
1,543
1,360
0
0
2,424
2,711
0
0
0
0
6,527
0
550
5,552
12,366
2,680
1,822
17,127
0
189
20
19,996
12,483
12,483
594
751
406
541
975
1,300
50
390
-58,235
0
-43,728
83,305
5,250
0
0
325
24,827
30,402
250
375,597
-57,711		 2021
10,235
1,843
15,465
108,273
7,996
0
0
375
21,456
29,827
250
324,876
60,698		 2021
10,235
1,843
15,465
108,273
7,996
0
0
375
21,456
29,827
250
324,876
60,698
324,876
60,698

Page 3

RSPCA Bolton and District Branch

Balance Sheet as at 31st December 2022

Note
Tangible Fixed Assets
6
Property
Plant & Machinery
Fixtures and Fittings
Clinic Equipment
Motor Van and Trailer
Current Assets
Stock
Debtors and Prepayments
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/(-Deficit) this Year
Balance Carried Forward		 Cost
312,063
6,300
18,315
16,813
3,124		 2022
Deprec.
87,353
3,917
17,098
13,887
2,974		 NBV
NBV
224,709
302,801
2,383
2,976
1,217
1,622
2,925
3,900
150
1,170
231,383
312,470
2,750
219,361
247,279
159,333
628,723
44,528
607,572
584,196
838,955
584,196
896,666
835,967
-57,711
60,699
838,955
896,666
2021		 NBV
NBV
224,709
302,801
2,383
2,976
1,217
1,622
2,925
3,900
150
1,170
231,383
312,470
2,750
219,361
247,279
159,333
628,723
44,528
607,572
584,196
838,955
584,196
896,666
835,967
-57,711
60,699
838,955
896,666
2021
356,614 125,231 312,470
584,196
7
8
9		 4,218
13,294
230,326
387,749
635,587
28,015
584,196
835,967
60,699
896,666

Page 4

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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

Examination Fee 2022
£
250		 2021
£
250

Page 5

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

6 TANGIBLE FIXED ASSETS

COST
As at 1/1/22
Additions
Disposals
At 31/12/22
DEPRECIATION
As at 1/1/22
Charge for the Year

On Disposals
At 31/12/22
NET BOOK VALUE
At 31/12/22
At 01/01/22		 Fixtures Plant &
Clinic
Motor
& FittingsMachinery Equip.
Property Vehicles
Total
18,315
6300
16,812
377,672
18,340
437,439
-65,610
-15,216
-80,826
18,315
6,300
16,812
312,062
3,124
356,614
16,693
3324.1
12,912
74,872
17,170
124,971
-
406
594
975
12,483
50
14,507
-14,245
-14,245
17,098
3,918
13,887
87,355
2,974
125,233
1,217
2,382
2,925
224,707
150
231,381
1,622
2,976
3,900
302,800
1,170
312,469

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:

2022 2021
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 at a book profit of £55,706 and the Motor Van was sold in January 2023 at a book profit of £2,529.

Page 6

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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
HR Costs
Analysis of Accumulated Fund
Balance as at 1 January 2022
Income
Expenditure
Balance as at 31 December 2022		 2022
38,616
191,710
230,326
2022
1,000
1,008
63
8,606
0
463
16,425
0
450
28,015
2022
896,665
317,887
-375,597
838,955		 2021
38,396
208,884
247,279
2021
750
2,715
434
5,301
0
463
34,696
169
0
44,528
2021
835,967
385,574
-324,876
896,665

10. Financial Commitments

T he charity had no commitments at 31st December 2022 not provided for in the accounts. The charity has received no guarantees. The charity has received no loans secured on any of its assets. However, in Janaury 2023 it was agreed to undertake building work to expand the operating theatre and provide accommodation for student vets in order to beneift from a student training contract with Nottingham University. The total cost of the work is anticipated to be £200,000.

Page 7

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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 2022

13
14
**15 **		 Investment Income
Income Received from Investment accounts
Bank Interest received from ordinary accounts
Increase(-Decrease) in value of Std Life Investments
Animal Ambulance & Vehicle Costs
The detailed cost:
Insurance, Tax and Servicing
Fuel
These costs are split as follows:
Charitable Activities
75%
Cost of Generating Funds
25%
The vehicle was sold during the year, as not being used.
Grants to Others
RSPCA Emergency Covid Appeal
RSPCA Bush Fire Appeal		 2022
2021
173
125
898
15
-17,127
7,313
-16,056
7,453
2022
2021
0
1,437
0
62
0
1,499
0
75%
1,124
0
25%
375
2022
2021
0
0
0
0
0
0		 2021
125
15
7,313
7,453
2021
1,437
62
1,499

Page 9

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

16 Salaries

All salaries are shown gross, (2021 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 2022 this formula has been given the following allocation:

2022 & 2021 2022 & 2021
Staff 1 Staff 2
Charitable Activities 20% 0
Cost of Generating Funds 80% 100%

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 2022

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		 2022
2021
1,876
80,581
7,089
14,850
26,915
28,836
0
0
48
291
22,919
19,874
0
40
80
32
0
0
6,697
0
0
-16,056
7,453
42,862
158,662
0
145
35,563
783
3,975
6,441
3,308
551
0
0
42,846
7,920
17
150,742
64,220
51,922
7,981
7,866
1,387
1,201
1,089
743
228
345
8,368
3,814
10,107
3,342
1,291
519
0
0
-9,025
-9,000
21,425
8,830		 2021

Page 12

RSPCA Bolton and District Branch Income and Expenditure Account for the Year Ended 31st December 2022

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(-Profit) on Disposal Fixed Assets
Net Surplus for the Year		 1,322
1,543
0
2,424
250
6,527
0
0
550		 2022
325
612
1,360
0
2,711
250
152
0
5,400
12,617
1,822
20
2,869
101,456
-101,439
12,483
594
406
975
50
-58,235
-43,728
-57,711		 2021
1,499
10,485
1,843
74,579
76,163
12,483
751
541
1,300
390
0
15,465
60,699
2,680
189

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

Income and Expenditure Account Analysis for the Year Ended 31st December 2022

Donations
To Branch
Subs from HQ
Adoption Fees
Monthly Subs
In Memoriam
Sponsor a Pen
Total Donation Income
Collections
Begging Dogs & Counter Boxes
National Door to Door
Pets at Home
Others
Total Collection Income
Fund Raising
Income
less Costs
Net Fund Raising Income
Sale of Goods
RSPCA Goods and Window Sales
Supply Sales
less Costs
Net Income from Sale of Goods
Charity Shop
General Sales
Rags
Ebay etc
Less Costs
Wages
Premises Expenditure
Card Machine Costs
Ebay Postage
Other Expenses
Net Charity Shop Income
Clinic
Income
less Costs Vets Fees
Drugs
Clinical Waste
Clinic Equipment
Sundry Costs
Net Clinic Costs		 2022
2021
4,808
11,042
164
376
1,060
1,580
0
50
877
1,623
180
180
7,089
14,850
97
98
23,218
24,134
3,600
4,604
0
0
26,915
28,836
0
0
0
0
0
0
48
291
0
0
48
291
0
0
48
291
36,531
33,247
1,840
1,452
14,625
13,008
52,996
47,708
24,827
21,456
1,248
2,536
0
0
3,842
3,300
161
542
30,077
27,834
22,919
19,874
218,795
177,482
171,338
116,265
75,973
52,692
1,860
2,284
1,711
3,171
3,475
3,853
254,358
178,265
-35,563
-783		 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
27,834
19,874

Page 14

RSPCA BOLTON AND DISTRICT BRANCH

ACCOUNTS FOR THE YEAR

ENDED 31 DECEMBER 2022

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 2022 as set out on pages 2 to 10.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND REPORTING ACCOUNTANT

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

BASIS OF OPINION

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

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

OPINION

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

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

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

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

AINSCOUGH & CO ACCOUNTANTS AND REPORTING ACCOUNTANTS

Page 1

RSPCA Bolton and District Branch

Statement of Financial Activities for the Year Ended 31st December 2022

Incoming Resources Note 2022 2021
Incoming Resources from Generated Funds
Legacies 1,876 80,581
Donations 7,089 14,850
Collections 26,915 28,836
Fund Raising 0 0
Clinic - contributions received 218,795 177,482
Miscellaneous Income 0 0
Investment Income 13 1,071 7,453
Rental Income Received 9,025 9,000
Gift Aid 32 0
Grants Received 0 6,697
Corona Virus Job Retention Scheme 0 12,596
264,803 337,495
Incoming Resources from Charitable Activities
Sale of Goods 48 291
Charity shop 52,996 47,708
Pet Insurance Commission 40 80
53,084 48,079
Total Incoming Resources for the Year 317,887 385,574
Resources Expended
Charitable Activities- Direct Costs
Vets Fees and Consumables 0 145
Clinic Costs 254,358 178,265
Ambulance & Horse Box Costs 14 0 1,124
Boarding Fees 3,975 6,441
Welfare Grants 15 0 0
HQ Annual contribution 3,308 551
261,641 186,526
Charitable Activities- Overheads
Staff Costs
Salaries and NIC 16 64,220 62,900
Welfare Centre Costs
Rent and Rates 7,981 7,866
Insurance & Licences 1,387 1,201
Waste Removal 1,089 743
Security Costs 228 345
Heat & Light 8,368 3,814
Repairs and Renewals 10,107 3,342
Cleaning and Canteen 1,291 519
30,450 17,830

Page 2

RSPCA Bolton and District Branch

Statement of Financial Activities for the Year Ended 31st December 2022

Administrative Expenses
Printing Stationery & Postage
Telephone Charges
Advertising
Website & Computer Costs
Clothing Costs
Training Costs
Legal and Professional Costs
Sundries
Finance & Tax
Bank Charges
Reduction in Value of Invest.
13
Net Irrecoverable VAT
Depreciation
Leasehold Property
Plant & Machinery
Fixtures and Fittings
Clinic Equipment
Motor Vehicles and Trailer
Loss/(Profit) on Disposal Fxd Asts6
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		 2022
1,322
612
1,543
1,360
0
0
2,424
2,711
0
0
0
0
6,527
0
550
5,552
12,366
2,680
1,822
17,127
0
189
20
19,996
12,483
12,483
594
751
406
541
975
1,300
50
390
-58,235
0
-43,728
83,305
5,250
0
0
325
24,827
30,402
250
375,597
-57,711		 2022
1,322
612
1,543
1,360
0
0
2,424
2,711
0
0
0
0
6,527
0
550
5,552
12,366
2,680
1,822
17,127
0
189
20
19,996
12,483
12,483
594
751
406
541
975
1,300
50
390
-58,235
0
-43,728
83,305
5,250
0
0
325
24,827
30,402
250
375,597
-57,711		 2021
10,235
1,843
15,465
108,273
7,996
0
0
375
21,456
29,827
250
324,876
60,698		 2021
10,235
1,843
15,465
108,273
7,996
0
0
375
21,456
29,827
250
324,876
60,698
324,876
60,698

Page 3

RSPCA Bolton and District Branch

Balance Sheet as at 31st December 2022

Note
Tangible Fixed Assets
6
Property
Plant & Machinery
Fixtures and Fittings
Clinic Equipment
Motor Van and Trailer
Current Assets
Stock
Debtors and Prepayments
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/(-Deficit) this Year
Balance Carried Forward		 Cost
312,063
6,300
18,315
16,813
3,124		 2022
Deprec.
87,353
3,917
17,098
13,887
2,974		 NBV
NBV
224,709
302,801
2,383
2,976
1,217
1,622
2,925
3,900
150
1,170
231,383
312,470
2,750
219,361
247,279
159,333
628,723
44,528
607,572
584,196
838,955
584,196
896,666
835,967
-57,711
60,699
838,955
896,666
2021		 NBV
NBV
224,709
302,801
2,383
2,976
1,217
1,622
2,925
3,900
150
1,170
231,383
312,470
2,750
219,361
247,279
159,333
628,723
44,528
607,572
584,196
838,955
584,196
896,666
835,967
-57,711
60,699
838,955
896,666
2021
356,614 125,231 312,470
584,196
7
8
9		 4,218
13,294
230,326
387,749
635,587
28,015
584,196
835,967
60,699
896,666

Page 4

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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

Examination Fee 2022
£
250		 2021
£
250

Page 5

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

6 TANGIBLE FIXED ASSETS

COST
As at 1/1/22
Additions
Disposals
At 31/12/22
DEPRECIATION
As at 1/1/22
Charge for the Year

On Disposals
At 31/12/22
NET BOOK VALUE
At 31/12/22
At 01/01/22		 Fixtures Plant &
Clinic
Motor
& FittingsMachinery Equip.
Property Vehicles
Total
18,315
6300
16,812
377,672
18,340
437,439
-65,610
-15,216
-80,826
18,315
6,300
16,812
312,062
3,124
356,614
16,693
3324.1
12,912
74,872
17,170
124,971
-
406
594
975
12,483
50
14,507
-14,245
-14,245
17,098
3,918
13,887
87,355
2,974
125,233
1,217
2,382
2,925
224,707
150
231,381
1,622
2,976
3,900
302,800
1,170
312,469

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:

2022 2021
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 at a book profit of £55,706 and the Motor Van was sold in January 2023 at a book profit of £2,529.

Page 6

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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
HR Costs
Analysis of Accumulated Fund
Balance as at 1 January 2022
Income
Expenditure
Balance as at 31 December 2022		 2022
38,616
191,710
230,326
2022
1,000
1,008
63
8,606
0
463
16,425
0
450
28,015
2022
896,665
317,887
-375,597
838,955		 2021
38,396
208,884
247,279
2021
750
2,715
434
5,301
0
463
34,696
169
0
44,528
2021
835,967
385,574
-324,876
896,665

10. Financial Commitments

T he charity had no commitments at 31st December 2022 not provided for in the accounts. The charity has received no guarantees. The charity has received no loans secured on any of its assets. However, in Janaury 2023 it was agreed to undertake building work to expand the operating theatre and provide accommodation for student vets in order to beneift from a student training contract with Nottingham University. The total cost of the work is anticipated to be £200,000.

Page 7

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

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 2022

13
14
**15 **		 Investment Income
Income Received from Investment accounts
Bank Interest received from ordinary accounts
Increase(-Decrease) in value of Std Life Investments
Animal Ambulance & Vehicle Costs
The detailed cost:
Insurance, Tax and Servicing
Fuel
These costs are split as follows:
Charitable Activities
75%
Cost of Generating Funds
25%
The vehicle was sold during the year, as not being used.
Grants to Others
RSPCA Emergency Covid Appeal
RSPCA Bush Fire Appeal		 2022
2021
173
125
898
15
-17,127
7,313
-16,056
7,453
2022
2021
0
1,437
0
62
0
1,499
0
75%
1,124
0
25%
375
2022
2021
0
0
0
0
0
0		 2021
125
15
7,313
7,453
2021
1,437
62
1,499

Page 9

RSPCA BOLTON AND DISTRICT BRANCH

NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2022

16 Salaries

All salaries are shown gross, (2021 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 2022 this formula has been given the following allocation:

2022 & 2021 2022 & 2021
Staff 1 Staff 2
Charitable Activities 20% 0
Cost of Generating Funds 80% 100%

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 2022

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		 2022
2021
1,876
80,581
7,089
14,850
26,915
28,836
0
0
48
291
22,919
19,874
0
40
80
32
0
0
6,697
0
0
-16,056
7,453
42,862
158,662
0
145
35,563
783
3,975
6,441
3,308
551
0
0
42,846
7,920
17
150,742
64,220
51,922
7,981
7,866
1,387
1,201
1,089
743
228
345
8,368
3,814
10,107
3,342
1,291
519
0
0
-9,025
-9,000
21,425
8,830		 2021

Page 12

RSPCA Bolton and District Branch Income and Expenditure Account for the Year Ended 31st December 2022

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(-Profit) on Disposal Fixed Assets
Net Surplus for the Year		 1,322
1,543
0
2,424
250
6,527
0
0
550		 2022
325
612
1,360
0
2,711
250
152
0
5,400
12,617
1,822
20
2,869
101,456
-101,439
12,483
594
406
975
50
-58,235
-43,728
-57,711		 2021
1,499
10,485
1,843
74,579
76,163
12,483
751
541
1,300
390
0
15,465
60,699
2,680
189

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

Income and Expenditure Account Analysis for the Year Ended 31st December 2022

Donations
To Branch
Subs from HQ
Adoption Fees
Monthly Subs
In Memoriam
Sponsor a Pen
Total Donation Income
Collections
Begging Dogs & Counter Boxes
National Door to Door
Pets at Home
Others
Total Collection Income
Fund Raising
Income
less Costs
Net Fund Raising Income
Sale of Goods
RSPCA Goods and Window Sales
Supply Sales
less Costs
Net Income from Sale of Goods
Charity Shop
General Sales
Rags
Ebay etc
Less Costs
Wages
Premises Expenditure
Card Machine Costs
Ebay Postage
Other Expenses
Net Charity Shop Income
Clinic
Income
less Costs Vets Fees
Drugs
Clinical Waste
Clinic Equipment
Sundry Costs
Net Clinic Costs		 2022
2021
4,808
11,042
164
376
1,060
1,580
0
50
877
1,623
180
180
7,089
14,850
97
98
23,218
24,134
3,600
4,604
0
0
26,915
28,836
0
0
0
0
0
0
48
291
0
0
48
291
0
0
48
291
36,531
33,247
1,840
1,452
14,625
13,008
52,996
47,708
24,827
21,456
1,248
2,536
0
0
3,842
3,300
161
542
30,077
27,834
22,919
19,874
218,795
177,482
171,338
116,265
75,973
52,692
1,860
2,284
1,711
3,171
3,475
3,853
254,358
178,265
-35,563
-783		 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
27,834
19,874

Page 14