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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 2322456

BEPORTOF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YHAR ENDED UIST DRCTMBER 2020

FOR

RSPCA PRESTON & DISTRICT BRANCH

Champion TLL Limited 7-9 Station Road Hesketh Bank Presion Lancashire ’ PR4 6SN

RSPCA PRESTON & DISTRICT BRANCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEARENDED31ST DECEMBER[2020]

Page
ReportoftheTrusices 1 to 5
independent Examiner's Report &
Siatement ofFinancial Activities . io
Balance Sheet 8
NotestotheFinancialStatements 9 to {7

& DISTRICT BRANCH

;

RSPCA PRESTON

REPORT OF THE TRUSTEES FORTHE YEAR ENDED31ST DECEMBER 2020

The trusiees present their report with the financial statements of the charity for the year ended Sist December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in-accordance with the Financial Reporting Standard-applicable- inthe UK and Republic ofIreland (FRS 162) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The RSPCA Preston & 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 Preston area.

The objectives of the Branch are to to promote the work and objects of the Society - to promote kindness and to preverit or suppress cruelty to animals, by all lawtul means, with particular reference io the area of the Branch, in accordance with the policies of the Society.

Public benefit

The Trustees have reviewed the outcomes and achievernents of our objectives and activities for the year, to ensure that 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 2006 to have due regard to public benefit guidance published by the commission.

Under the Charities Act 2011, the advancement of animal! welfare is recognised as a distinct statutory charitable purpose. The legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole.

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 following section of this report highlights the Branch's matin activities and demonstrates the benelit provided to the public. All our charitable activities, as described in more detail in the following paragraphs of this report, Focus on promoting kindness and preventing or suppressing cruelty to animals, and are undertaken to further these purposes for the public benetit.

The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied that the Charity has met the requirements as described within this report.

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FOR THEREPORTYEAR ENDEDOF THE31STTRUSTEESDECEMBER 2020

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In 2020 a total of 188 animals (82 dogs, 106 cats) were taken in. The Branch prioritised the intake of the most vulnerable animals rescued by the RSPCA inspectorate (97% of total admissions). During ihe year_158 animals were rehomed (56 dogs, 102 cats). The Trustees would like to thank the animal centre staff, fosterers and volunicers for their hard work and dedication throughout the vear. The Branch has supported local RSPCA officers by subsidising veterinary treatment, vaccination and neutering for pets within the Branch area, whose owners suffer financial difficulties. The Society's officers (as well as providing education, information and advice) rescue animals in distress and enforce laws against the 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 antmals which involve moral benefit to humankind as a whole.

We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. This work heips to control aritmal populations and benefits those on means tested benefits by giving them financial help to neuter and microchip their pets, thereby helping them io meet legal requirements and promoting responsible pet ownership.

For more than 30 years the branch clinic on Lancaster Road, Preston has provided a subsidised veterinary service for sick and injured animals belonging to local people on low incomes. The clinic, now operated in conjunction with Independent Vetcare, continues to provide a subsidised service for eligible pet owners and is open 5 days a week. In 2026, 1913 animals received subsidised veterinary treatment

We offer free pet care advice to the public and respond to enquiries about antinals locally. We also help to reunite owners with lost pets. The public benefits through the promotion of responsible pet ownership.

Within the terms of our governing document, we support the National RSPCA and other RSPCA branches.

The Branch ts indebted toa the many volunteers whe support the Branch. We provide volunteering opportunities for those who wish to support our work including in the branch charity shops and animal centre, home visiting and tundraising. This benetits loeal people by providing the opportunity to make a difference, find purpose, make friends, reduce isolation, connect with their community and strengthen their CVs to improve employment opportunities.

Without these volunteers the Branch would not be able to undertake the amount of animal welfare currently achieved. In 2026 the Branch depended on reliable skilled help from our active volunteers, whose donation of their skills and time fostering, working in our three shops (145 hours, Jan-Mar only due to Covid related clasures) have a value worth many thousands of pounds.

The teustees would like to express their gratitude to the branches acress England and Wales for contributing to the Branches Emergency Fund for which we are grateful recipients and to the Branch Affairs Committee for organising it.

Animal Centre Operation

Throughout the Covid Pandemic period the centre continued to operate, rehabilitating and rehoming animals, albeit under restricted conditions.

The Trustee Body

Since the resignation of the majority of the branch trustees in April 2018 the affairs of the Branch have been managed by three temporary trustees appointed by the national RSPCA.

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RSPCA PRESTON & DISTRICT BRANCH REPORTOFTHETRUSTEES

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The Brancli has three charity shops; in Chorley, Longridge and Penwortham. The Branch’s animal welfare activilies are supported by the charity shaps, which remain the most important scurce of regular income for the Branch. The Trustees are grateful to Claire Bradly Russell, acting branch manager, and to all the retail colleagues and shop volunteers for their continued hard work in supporting the Branch. We are alse indebted to the generosity of local people who donate goods and shop with us.

The Branch would like to thank Pets Alt Home for supporting our collection events in their stores during 2020. The Branch would also like to thank the stores and supermarkets that facilitate in-store pet foad collection points, including Morrisons, Sainsburys, Superpet Warehouse, Tesco and Pound Stretcher. We also have collection tins in a nuinber of locations across the branch area. Due to Covid restrictions the branch was unable to run the usual fundraising events.

FINANCIAL REVIEW

Reserves policy

The branch holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incoming resources. Reserves in this context means funds that are freely available for the Branch's general purposes after all cominitments have been met.

The trustees have established a policy of holding reserves of unrestricted funds equivalent to one year's expenditure, currently this is approximately £400,006 (based on 2021 budget projections). At 31st December 2020 the branch had general reserves of £268.572.,

Financial review

The total incoming resources for the year amounted to £418,267 (2019: £317,245) including legacies of £nil (2019: £86,832). Expenditure in the year amounted to £404,135 (2019: £396,926). This resulted in a surplus for the year of £14,152 (2019: deficit of £79,681).

Financial Stability

The Trustees will ensure that the Branch continues to have strona management to meet financial challenges and to ensure that the Branch remains financially viable. With a focus on:

Covid 19

Covid 19 continues to be a significant issue. The trustees are continuing to moniter the negatives effects on fundraising, but as of 7th October 2021 the branch continues to operate in line with the restrictions in place within England in accordance with the legislation and Government guidance.

Related Party Transactions

During the year as part of the branch legacy scheme. net Jegacies of £nil were received from the RSPCA National Society, after charging a percentage commission for administration on behalf of the Branch. Grants of £105,561 were received during the year from the RSPCA National Society. In addition, during the year and in the normal course of business, the Branch received sundry income from and incurred expenditure to the RSPCA National Society. Finally, the branch received grants from other branches via the Branch Affairs Committee, and a reductions in rents from our shop landlords and COVID related government grants.

FUTURE PLANS

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RSPCA PRESTON& BISTRICT BRANCH

FOR THEREPORTYEARENDEDOF THE31ST TRUSTEES DECEMBER2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Preston and Districr Branch is an unincorporated charitable association and a separately registered branch of the RSPCA, carving cut its-direct-animal welfare workin the branch area. The branch is governed by the RSPCA— branch rules and is responsible for raising its own finds.

Organisational structure

The Society for the Prevention of Cruelty to Animals was founded on 16th June {824 and granted the "Royal" prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for ihe Prevention of Cruelty io Animals Act 1932, the work of the Society is governed by the RSPCA Act and by the rules of the Society. Membership of the Society is by subscription. The society is managed by an elected Council which, subject to the rules, control the affairs, funds, property and proceedings of the Society. They are assisted in the adminisiration of the Society by a central organisation, headquarters and branches.

The Branch is currently governed by three temporary Trustees of the Branch, appointed by the RSPCA Council. They have individual and collective responsibility for the management of the Branch and its funds. Subject to overall supervision of the Society, the Trustees contro! and monitor all the fundraising and animal welfare work of the Branch.

The Trustees hold regular meetings at which decisions are made while day to day running of the animal centre is delegated to the centre manager and the RSPCA Branch Support Specialist. The day to day running of the charity shops is delegated to the shop coordinater.

The Trustees are supported tn running the Branch by the Branch Support Spectalist, who ts employed by the Society: the paid employees of the Branch and a team of volunteers to whorn the Branch is extremely grateful for their commitment and dedication.

Risk management

The trustees have a duty to identify nsks and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees actively review the major risks which the charity faces on a regular basis through regular meeting of the trustees which cover operational and financial reviews. The trustees also examine other operational and business risks which the branch face and confirm that they have established systems to mitigate the sisnificant risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 232256

Principal address

Animal Centre

Slack Cottage

Longrdge Road Preston PR2 6OL

Trustees

P Draycott Council appointed trustee for RSPCA P Baxter Council appointed trustee

M Tomitnson Council appointed trustee

Independent Examiner P Buck FCA, DChA Champion TLL Limited 7-9 Station Road Hesketh Bank Preston Lancashire PR4 6SN

Page 4

RSPCA PRESTON & DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2626

REFERENCE AND ADMINISTRATIVE DETAILS Bankers Royal Bank of Scotland ple 2 Lytham Road Fulwood Preston Lancashire PR2 SJB /8 70 Approved by order of the board of trustees On eee and signed on its behalf by:

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESOF RSPCA PRESTON & DISTRICT BRANCH

independent examiner's report to the trustees of RSPCA Preston & District Branch T report to the charity trustees on my examination of the accounts of RSPCA Preston & District Branch (the Trust) for the year ended 31st December 2020.

Responsibilities and bagis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts-in-accordance withthe requirements ofthe Charities Act 2011 (‘the Act’).

[ report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination Uhave followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. oo

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a registered member of _ which is one of the listed bodies.

T have completed my examination. T confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any maierial respect:

i have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

P Buck FCA, DChA

Champion TLL Limited

7-9 Station Road

Hesketh Bank Preston Lancashire PR4 6SN

22.10 +20!

Page 6

RSPCA PRESTON & DISTRICT BRANCH

STATEMENTOF FINANCIAL ACTIVITIES FORTHE YEAR ENDED 318T DECEMBER 2620

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|||||||||| |---|---|---|---|---|---|---|---|---| |2020|2019| |Unrestricted|Restricted|Total|Total| |funds|fund|funds|funds| |Notes|—|£|£|£| |INCOME AND|ENDOWMENTS FROM| |Donations|and|legacies|2|259,677|-|289.677|148|457| |Charitable|activities|5| |Animal|centre|39,424|-|39|424|24|968| |Animal|clinic|and|welfare|6,000|-|6,000|6,000| |Other trading|activities|3|113,666|-|113,066|137771| |Investment|income|a|100|-|100|49| |Toaial|A138 267|-|418267|347,245| |Raising|funds|6|137,829|:|137,829|[28,818| |Charitabie|activities|7| |Animal|centre|249|34]|.|249|34)|253,429| |Animal|clinic|and|weifare|16,965|-|16,965|14.679| |Total|A404 135|-|404,135|396,926| |NET INCOME/EAPENDITURE)|14,132|-|14,132|(79,081)| |Transfers|between|funds|16|8,800|(8,800|}|~|-| |Net|movement|in|funds|22,932|(8,809)|14,132|(79,681)| |RECONCILIATION|OF FUNBS| |Total|funds|brought|forward|953,565|3,800|962,365|1,042,046| |TOTAL FUNDS|CARRIED FORWARD|976,497|-|976,497|962,365|

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The notes form part of these financial statements

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RSPCA PRESTON & DISTRICT BRANCH

31ST DECEMBER 2020

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |2020|2019| |Unrestricted.|Restricted|Total|Total| |funds|fund|funds|funds| |Notes|£|£|£|£| |FIXED ASSETS| |Tangible|assets|12|7FO7|925|-|707,925|722,837| |CURRENT|ASSETS| |Stocks|13|200|-|200|2006| |Debtors:|amounts|falling|due|within|one|year|14|8.331|-|8,33|1|19.459| |Cash|at bank|277,678|-|277,676|236,300| |286,207|-|286,207|255,959| |CREDITORS| |Amounts|falling|due within|one|year|iS|(17,635|}|-|(17,635)|(16,431)| |NET CURRENT ASSETS|268,572|-|+|268,572|239,528| |TOTAL ASSETS|LESS|CURRENT| |LIABILITIES|976,497|-|976,497|962,365| |NET ASSETS|976,497|-|976,497|962,365| |FUNDS|16| |Unrestricted|funds:| |General|fund|268,572|230,728| |Designated|fund|707,925|722,837| |976,497|953,505| |Restricted|funds:| |Restricted|fund|=|8.800| |TOTAL FUNDS|976,497|962,368|

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The financial statements were approved by the Board of Trustees and authorised for issue on WCAODez... and were signed on its behalf by:

P Drayectt - Trustee

The notes form part of these financial staternents

Page 8

RSPCA PRESTON & DISTRICT BRANCH

i. ACCOUNTING POLICIES

NOTES TO THEFINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommeuded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Treland (FRS 102) (effective 1 January 2019y, Financial Reporting Standard 162 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the hisierical cosi convention,

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitied by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’:

income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount of the income can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue! grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to rants have been met, itis probable that the income will be received and the amount of the income can be measured reliably and is not deferred. For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that the probate has been granted, the estate has been finalised and notification has been made by the execeutor(s) to the charity that a distributien will be made, or when a distribution is been received by the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be meastired reliably and the charity has been notttied of the executor's intention to make a distripution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income recetved in advance of a provision of a specified service is deferred until the criteria for income recognition 1s met.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headiigs they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following rates in order to write aff each asset over its estimated useful life.

Kennel facilities - 5% on cost Equipment ~ 25% on cost Motor vehicles - 25% on reducing balance Carmputer equipment - 33% on cost

in the opinion of the trustees the residual value of the property is at least equal to its book value. Having regard to this , itis in the epinion of the tnistees that depreciation of the property as required by Financial Reporiing Standard for Smaller Entities (effective 2008) is not necessary.

Tangible assets are capitalised and included at cost including any incidental expenses ofacquisition. Assets under construction are depreciated once once substantially complete.

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RSPCA PRESTON& DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS-[continued] FOR THE YEAR ENDED 31ST DECEMBER 2020

l, ACCOUNTING POLICIES - continued

Stecks ~- : - a -——-—-oe = Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted firnds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation ofthe nature and purpose of each fund is included in the notes to the financial statements,

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Support costs

Support costs consist of administration overheads not directly related to a specific activity and are allocated between the direct charitable heading and fundraising beading on the basis of income generated on these activities.

Depreciation is all allocated to the Animal Centre charitable activity as it all related to fixed assets in the animal centre.

Professional fees have all been allocated to the fundraising costs as these are costs relating to the shop leases.

Creditors and provisians

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. DONATIONSANB LEGACIES
2020 2019
£ £
Donations 67,208 52,825
Legacies - 86,832
Grants 192.469 8,800
259,677 148,457

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& DISTRICT BRANCH

  1. DONATIONS AND LEGACTES - continued

RSPCA PRESTON

NOTESTO THE FINANCIAL STATEMENTScontinued FOR THE YEAR ENDED 31ST DECEMBER 2026

Grants received, included in the above, are as follows:

20206 2019
RSPCAHO 165,562 8,800
Coavid 19 Grants 17,315 =
South Ribble Borough Council 35,000 -
Neutering grant 302 -
JRS Funding 34,290 -
192,469 8,800
3. OTHERTRADING ACTIVITIES
2020 2019
Shop income 88,908 133,138
Animal centre shop sales 372 231
Fundraising and collections 23,786 4.402
113.066 137,77)
4, INVESTMENT INCOME
2020 2019
Deposit account interest 106 AQ
5. INCOME FROM CHARITABLE ACTIVITIES
2020 2019
Activity £ £
Animal centre adoptions Animal centre 15,203 9469
Boarding income Animal centre 22,375 12,893
Otherincome Antal centre 1,846 2,606
Animal clinic income Animal clinic and welfare 6,000 6,000
45,424 36,968

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RSPCA PRESTON &DISTRICTBRANCH

  1. RAISING FUNDS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

Other trading activities

Other trading activities
2020 2019
Purchases 162 [222
Staff costs 90,390 80,1 10
Reni, rates and water 27,062 25,233
Heat& Light 3,601 3,602
insurance 1,220 614
Telephone L737 1,674
Postage and stationery 603 466
Repairs and renewals 1,454 6,664
Security and sundries 411 689
Professional fees - 650
Support costs 10,253 7874
137,493 128,818
Ts CHARITABLEACTIVITIES COSTS
Support
Direct costs (see
Costs nate 8} Totals
Amimal centre 230,382 18,959 249 341
Animal clinic andwelfare 6,917 10,048 16,965
237,299 29,007 266,306
8. SUPPORT COSTS
Govemance
Management casts Totals
Other trading activities 5,158 5,095 10,253
Animal centre 15,207 3, P52, 18,959
Animal clinic and welfare 10,048 - 10,048
30,413 8,847 39,260

9, TRUSTEES’ REMUNERATION AND BENEFITS

There were uo trustees’ remuneration or other benefits for the year ended 21st December 2020 nor for the year ended 3ist December 2019.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 3ist December 2020 nor for the year ended 31st December 2019.

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i9, STAFF COSTS

;

RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED31ST DECEMBER 2020

The average monthly number of employees during the year was as follows:

il.

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||||||||| |---|---|---|---|---|---|---|---| |2020|2019| |Charitable|activities|18|15| |Incame|generation|3|3| |21|18| |No|employees|received|emoluments|in|excess|of £60,000.| |The|total|staff costs|for|the year were £267,446|(2019:|£224|168).| |COMPARATIVES|FOR THE|STATEMENT OF FINANCIAL ACTIVITIES| |Unrestricted|Restricted|Total| |funds|fund|funds| |INCOME AND|ENDOWMENTS|FROM| |Donations|and|legacies|139.657|8,800|{48,457| |Charitable|activities| |Animal|centre|24,968|-|24,968| |Animal|clinic|and|welfare|6,000|-|6,000| |Other|trading|activities|137,771|-|137,771| |Investment|income|49|“|49| |Total|308|445|8,860|317,245| |EXPENDITURE|ON| |Raising|funds|128,818|-|[28.318| |Charitable activities| |Auimal|centre|253,429|-|253,429| |Animal|clinic|and|welfare|14.679|-|14.679| |Total|396,926|-|396,926| |NET INCOMEAEXPENDITURE)|(88,481)|8,860|(79,681)| |RECONCTUIATION|OF|FUNDS| |Total|fands|brought|ferward|1,043,046|-|1,042 046| |TOTAL FUNDS CARRIED FORWARD|953,565|8,806|962,365|

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  1. TANGIBLE FIXED ASSETS

NOTES TO THE FINANCIAL STATEMENTS -[continued] FOR THE YEAR ENDED 31ST DECEMBER 2020

12. TANGIBLE FIXED ASSETS
Freehold Motor Computer
property Eguipment vehicles equipment Totals
COST
At Ist fanuary 2020 984,178 32,938 i4.139 1454 3,032,686
Additions 2 10,210 - - 10,210
At 31stDecember 2020 984,178 43,148 14,119 1,451 1,042,896
DEPRECIATION
At Ist January 2020 268,150 26,573 13,665 1,451 309,849
Charge foryear 23,417 1,59] 114 - 25,122
At 31stDecember 2620 291,577 28,164 13,779 1451 334,97]
NETBOCKVALUE
At 31st December2020 6972.60 14,984 340 -
At31stDecember2019 TAGOVS 6,365 454 - 722.837
13. STOCKS
2020 2019
£ £
Stocks 200 200
id, DEBTORS: AMOUNTS FALLING BUE WITHIN ONE YEAR
2020 2019
Trade debtors 20 20
Other debtors 1,821 8,987
Git aid debtor 2,663 3,663
VAT 2,684 2.325)
Prepayments and accrued income i143 3,968
8,331 19,459

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RSPCA PRESTON & DISTRICTBRANCH

  1. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

NOTESFORTO THEFINANCIAL STATEMENTScontinued THE YEAR ENDED 31ST DECEMBER 2020

16,

2020 2019
Trade creditors 10,008 11,046
Social security and other taxes 4.692 3,448
Accruedexpenses 2,940 1,940
17,635 16.431
MOVEMENT IN FUNBS
Net Transfers
movement between At
Aft 1.1.26 in funds funds 31,1220
Unrestricted funds
General fund 230,728 29,044 8,800 268,572
Besignated find 722,837 (14,912) - 707,925
953,565 $4,132 8,800 976,497
Restricted finds
Restricted fund 8,800 é (8,800 } 2
TOTALFUNDS 962,305 14,132 - 976,497
.
Net movement in funds, included in theabove are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 418,267 (389,223 ) 29,044
Designated fund - (14.912) (14,912)
418,267 (404,135) 14.332
TOTALFUNDS 418,267 (404,135) 14,132
Comparatives for movement in funds
Net
movement At
At 1.1.19 in finds 31.12.19
Unrestricted finds
General fund 293 526 (62,792) 330,728
Designated fund 748,526 (25,689} 722,837
1,042,046 (88,481) 953,565
Restricted funds
Restricted fund - 8,800 $806
TOTALFUNDS 1,042,046 (79.681) 962.305

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NOTES TO THE FINANCIAL STATEMENTScontinued FOR THE YEARENDED 31ST DECEMBER 2020

16, MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 308,445 (371,237) (62,792)
Designated fund - (25,689) (25,689)
308 445 (396,926 } (88,481)
Restricted funds
Restricted fund 8,800 - 8,800
TOTAL FUNDS 317,245 (396,926) (79,681)
A currentvear 12 months and prioryear 12 months combined position is as follows:
Net Transfers
movement between At
At 1.1.19 in funds funds 31.12.20
Unrestricted funds
General fund 293,520 (33,748) 8,860 268,572
Designated fund 748,526 (16,601) - 707,925
1,042,046 (74,349 } 8,800 976,497
Restricted funds
Restricted fiind - 8,800 (8,800) -
TOTALFUNDS 1,042,046 (65,549) - 976,497
A current year {2 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 726,712 (760,460) (33,748 )
Designated fund - (40,601 5 (46,601)
726,712 (801,061) (74,349)
Restricted funds
Restricted fund 8.860 - 8.800
TOTALFUNDS 735,512 (801,061} {05,549}

A current year {2 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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RSPCAPRESTON& DISTRICT BRANCH

NOTESFORTO THE FINANCIAL STATEMENTS- continued THE YEAR ENDED 31ST DECEMBER 2020

i7, RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 3 ist December 2020.

if FONDS

The designated fund of £707,925 represents the net book value of fixed assets shown in the Balance Sheet - ie. balances within funds that are not liquid resources but already spent on capital items.

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