**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:
- 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. 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:
- 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 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:
- 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 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
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 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**
- **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|**2022**
£
250|**2021**|
|---|---|---|
|||£
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. (2021 4 and 3) The total emoluments of employees for the year were £233,274 . (2021 £187,351).
**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
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 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**
- **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|**2022**
£
250|**2021**|
|---|---|---|
|||£
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. (2021 4 and 3) The total emoluments of employees for the year were £233,274 . (2021 £187,351).
**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**|
|||||
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