2020-12-31-accounts

Ms Jackie Poke	Chair
Mr David Canavan	Trustee
Mr Jon Muff	Trustee
Mrs Jeannette Canavan	Secretary
Mrs Elizabeth Hyland	Treasurer
Mrs Tracey Jolly	Trustee
Ms June Irving	Trustee
Ms Joanne Crane	Trustee
Ms Sheila Wildman	Trustee	Resigned 13 January 2020
Mr Mark Jolly	Trustee
Mr Carl Crane	Trustee

	Ms Jackie Poke	Trustee and Chair
	Mrs Elizabeth Hyland	Trustee and Treasurer
,	Mrs Jeannette Canavan	Secretary
	Mr David Canavan	Trustee
	Mr Jon Muff	Trustee
	Mrs Tracey Jolly	Trustee
	Ms June Irving	Trustee
	Ms Joanne Crane	Trustee
	Ms Sheila Wildman	Trustee
	Mr Mark Jolly	Trustee
	Mr Carl Crane	Trustee

		Restricted	Unrestricted
	Note	funds	funds	2020	2019
Income and endowments
from:
Donations and legacies	3	−	40,947	40,947	67,043
Charitable activities	6	−	19,858	19,858	21,249
Other trading activities	4	−	291,875	291,875	569,261
Investments	5	−	89	89	166
Other receipts	7	−	352,687	352,687	67
Total			705,456	705,456	657,786
Expenditure on:
Raising funds	8		326,738	326,738	394,926
Charitable activities	8		262,760	262,760	300,339
Total		−	589,498	589,498	695,265
Net income/(expenditure)		−	115,958	115,958	(37,479)
Net movement in funds		−	115,958	115,958	(37,479)
Reconciliation of funds:
Total funds brought forward		2,500	49,921	52,421	89,900
Total funds carried forward		2,500	165,879	168,379	52,421

	Note		2020			2019
Fixed assets
Tangible assets	11			66,232			52,853
Current assets
Stocks	12	3,528			3,747
Debtors	13	33,299			50,538
Cash at bank		194,481			66,190
		231,308			120,475
Creditors: amounts falling due
within one year	14	(129,161)			(56,279)
Net current assets				102,147			64,196
Total assets less current liabilities				168,379			117,049
Creditors: amounts falling due after
more than one year	15						(64,628)
Net assets				168,379			52,421
Income funds
Unrestricted funds	16			165,879			49,921
Restricted funds	16			2,500			2,500
Designated funds	16			−
Total funds				168,379			52,421

		2020		2019
	Note
Cash flows from operating activities	20		150,479		(29,915)
Cash flows from investing activities
Investment income		89		166
Purchase of tangible fixed assets		(23,578)		(4,875)
Proceeds from disposal of fixed assets		1,301
			(22,188)		(4,709)
Net cash provided by investing activities
Change in cash and cash equivalents in the year			128,291		(34,624)
Cash and cash equivalents at 1 January 2020			66,190		100,814
Cash and cash equivalents at 31 December 2020			194,481		66,190
Represented by
Cash at bank and in hand			194,481		66,190

Motor vehicles	25%	straight line
Office equipment	15%	straight line
Improvements to property	5%	straight line
Animal accommodation	15%	straight line
Lease improvements, fixtures & fittings	10%	straight line

Donati	**ons **	and legacies
			Unrestricted	Restricted	Total	Total
			funds	funds	2020	2019
Donations	and	gifts	36,313		17,070	17,070
Grants					2,500	2,500
Legacies			4,634		47,473	47,473
			40,947		67,043	67,043

Other trading activities
	Unrestricted	Restricted	Total	Total
	funds	funds	2020	2019
	£	£	£	£
Shop income−
Rochdale	16,391		16,391	50,020
Rochdale (2)	12,267		12,267	35,311
Rochdale (3)	15,945		15,945	44,544
Middleton	36,974		36,974	62,796
Middleton (2)	10,012		10,012	49,102
Littleborough	23,051		23,051	49,558
Heywood	22,023		22,023	51,156
Milnrow	12,541		12,541	34,788
Todmorden	26,835		26,835	48,082
Castleton	2,422		2,422	26,427
Whitworth	18,377		18,377	42,778
Animal centre shop	4,704		4,704	8,807
Branch fundraising	25,093		25,093	31,058
Internet sales	64,790		64,790	34,834
	291,875		291,875	569,261

						Unrestricted	Restricted	Total	Total
						funds	funds	2020	2019
						£	£	£	£
Bank	account	interest	and	investment	income	89		89	166
						89		89	166

		Unrestricted	Restricted	Total	Total
		funds	funds	2020	2019
		£	£	£	£
Adoptions	etc.	19,858		19,858	21,249
		19,858		19,858	21,329

Other receipts
	Unrestricted	Restricted	Total	Total
	funds	funds	2020	2019
	£	£	£	£
Job retention scheme	77,378		77,378
Pet insurance	127		127	55
Headquarter subscriptions	184		184	12
Rochdale borough housing	6,900		6,900	...
Business grant income	268,098		268,098
	352,687		352,687	67

enditure
			Activities for	Unrestricted
	Basis of	Charitable	generating	Total	Total
	allocation	activities	funds	2020	2019
		£	£	£	£
Costs directly allocated to activities
Kennels, cattery, neutering, vet
fees and other direct costs	Direct	42,006	4,503	46,509	70,119
Advertising	Direct	437	623	1,060	3,620
Salaries and wages	Staff Time	162,706	210,175	372,881	411,381
Office costs	Direct	12,048	80,360	92,408	139,567
Motor and travelling expenses	Direct	11,270	1,375	12,645	12,070
Governance costs	Direct and usage	21,025		21,025	14,588
Support costs allocated to activities
Salaries and wages	Staff Time	2,530	12,649	15,179	14,474
Office costs	Usage	1,858	7,183	9,041	11,706
Bank charges	Usage	1,522	2,401	3,923	7,145
Depreciation	Usage	4,653	4,245	8,898	7,567
Insurance	Usage	1,294	3,075	4,369	2,901
Sundry costs	Usage	111	149	260	127
Loss on sale		1,300	−	1,300	127
		262,760	326,738	589,498	695,265

9	Net outgoing resources are stated after charging/(crediting):	2020	2019
	Depreciation	7,719	7,567
10	Staff costs and trustees remuneration	2020	2019
	Salaries	374,679	410,143
	Social security costs	18,439	20,537
		393,118	430,680
	The average number of employees during the ear was:	30	33

ngible fixed assets	Leasehold	Improve−
	**improvements **	ments	Long	Animal
	fixtures	to	**Leasehold **	accommo−		Office	Motor
	& fittings	property	premises	dation	**equipment **		vehicles	Total
Cost
At 1 January 2020	93,205	587,115	20,000	94,127		13,458	11,475	819,380
Addition	−	23,578					−	23,578
Disposal						−	(2,975)	(2,975)
At 31 December 2020	93,205	610,693	20,000	94,127		13,458	8,500	839,983
Depreciation
At 1 January 2020	84,811	572,288		91,164		11,183	7,081	766,527
Charge	1,687	4,585		450		676	1,500	8,898
Disposals	−					−	(1,674)	(1,674)
At 31 December 2020	86,498	576,873		91,614		11,859	6,907	773,751
Net book value
At 31 December 2020	6,707	33,820	20,000	2,513		1,599	1,593	66,232
At 31 December 2019	8,394	14,827	20,000	2,963		2,275	4,394	52,853

12	Stocks				2020	2019
	Finished goods held for resale				3,528	3,747
13	Debtors				2020	2019
	Other debtors				12,419	20,096
	Prepayments and accrued income				20,880	30,442
					33,299	50,538
	All amounts shown under debtors fall due for payment within one year.
14	**Creditors: amounts falling due within one **	year			2020	2019
	Trade creditors				12,750	13,785
	Other taxes and social security costs				1,309	4,603
	Accruals and deferred income				26,897	37,891
	Other creditors				88,205
					129,161	56,279
	Included in other creditors is a loan from RSPCA HQ
15	**Creditors: amounts falling due after more **	**than **	one year		2020	2019
	Other creditors					64,628
	Included in other creditors in the prior year is a		loan from	RSPCA HQ
16	Fund balances			Unrestricted	Unrestricted
		Restricted		Designated	General	Total
	At 1 January 2020		2,500		49,921.	52,421
	Incoming resources				705,456	705,456
	Resources expended				(589,498)	(589,498)
	At 31 December 2020		2,500		165,879	168,379

17	Analysis of net assets between funds			Unrestricted	Unrestricted
		Restricted	Designated	General	Total
	Fund balances at 31 December 2020
	are represented by:
	Tangible fixed assets			66,232	66,232
	Current assets	2,500		228,808	231,308
	Current liabilities			(129,161)	(129,161)
	Total net assets	2,500		165,879	168,379
Analysis of net assets between funds				Unrestricted	Unrestricted
		Restricted	Designated	General	Total
		£	£	£	£
	Fund balances at 31 December 2019
	are represented by:
	Tangible fixed assets			52,853	52,853
	Current assets	2,500		117,975	120,475
	Current liabilities			(56,279)	(56,279)
	Long−term liabilities			(64,629)	(64,628)
	Total net assets	2,500		49,921	52,421

		2020			2019
	Land and			Land and
	buildings		Other	buildings		Other
Operating leases which expire:
Within one year Between two and five years In more than five years	53,685 57,208			• 56,860 97,958 10,500
	110,893			165,318

			2020	2019
Surplus/(deficit) for the year			115,958	(37,479)
Adjustments for:
Depreciation of tangible fixed assets			8,898	7,567
Investment income			(89)	(166)
			124,767	(30,078)
**Operating cash flows before movement in working **		capital
Decrease/(increase) in stock			219	(651)
Decrease/(increase) in debtors			17,239	(12,348)
Increase in creditors			8,254	13,162
Net cash provided by operating activities			150,479	(29,915)
Analysis of changes in net debt
	1 January 2020	Cash flows	31 December	2020
Cash at bank and in hand	66,190	128,291	194,481
Bank overdrafts
	66,190	128,291	194,481