## **THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (RSPCA) ROCHDALE BRANCH** 

## **FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2021** 

**Registered Charity Number 232257** 

**RSM UK Tax and Accounting Limited** Chartered Accountants 9[th] Floor, 3 Hardman Street Manchester M3 3HF 



## **RSPCA ROCHDALE BRANCH** 

**Annual report and financial statements for the year ended 31 December 2021** 

## **Contents** 

## **Page:** 

1-5 Report of the trustees 6-8 Independent auditors report 9 Statement of financial activities 10 Balance sheet 11 Cash flow statement 12-21 Notes forming part of the financial statements 

## **Trustees** 

|**Trustees**||
|---|---|
|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|
|Mr Mark Jolly|Trustee|
|Mr Carl Crane|Trustee|



## **Branch address** 

1 Redcross Street, Rochdale, Lancashire, OL12 0NZ 

## **Registered charity number** 

232257 

## **Accountants** 

RSM UK Tax and Accounting Limited, 3 Hardman Street, Manchester, M3 3HF 

## **Auditor** 

Scott & Wilkinson, Dalton House, 9 Dalton Square, Lancaster, LA1 1WD 

## **Bankers** 

NatWest Bank PLC, Town Hall Square, Rochdale, Lancashire, 

## **Solicitors** 

AST Hampsons, 128 Yorkshire Street, Rochdale, OL16 1LA 



**RSPCA ROCHDALE BRANCH** 

## **Report of the trustees for the year ended 31 December 2021** 

The trustees present their report and financial statements for the year ended 31 December 2021.  The charity is registered, No. 232257, with the Charity Commission. The RSPCA is a charity incorporated by the RSPCA Act 1932.The Act authorizes a branch network. Each branch is an unincorporated association registered as an independent charity. The governing document is the RSPCA Branch Rules.  Each branch has a Board of Trustees all of whom must be a member of the RSPCA. 

## **Constitution, objects and policies** 

The charity exists to promote animal welfare, to support the RSPCA Inspectorate and to prevent cruelty to animals. It provides temporary accommodation and operates a rehoming service for dogs, cats and miscellaneous small domestic animals. It operates as a separate charity but is required to adhere to the rules and regulations of the National Society. It accepts the guidance of the National Society. 

## **Appointment of trustees** 

The trustees who served during the year were: 

|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|
|Mr Mark Jolly|Trustee|
|Mr Carl Crane|Trustee|



New trustees are required to have a minimum three months RSPCA membership and can be nominated by two Branch members of three months standing. They are elected by a simple majority vote for a period of twelve months at the Annual General Meeting. Each new trustee is given an induction course and appropriate training to enable them to undertake their role properly. 

The Board needs to consist of a minimum of seven and a maximum of fourteen trustees. 

The trustees have the power to co-opt up to three further trustees. 

The Board of Trustees manages the affairs of the Branch.  Three senior staff have been appointed to form a management team and have individual responsibility for, Financial Management and Administration, Fundraising and Income Generation and Animal Centre and Animal Welfare.  The managers report to the Board of Trustees through a single trustee who has line management responsibility. 

## **Annual and financial review** 

## **Chair’s Report to Members 2021** 

The RSPCA Rochdale & District Branch is an unincorporated charitable association and is an autonomous branch of the National RSPCA, carrying out animal welfare work in the areas of Rochdale, Heywood, Middleton, Littleborough, Milnrow, Whitworth and Todmorden. I am pleased to present this report on behalf of the trustees of this Branch, which includes our achievements and performance for the year. 

The trustees have met regularly during the year to perform their duties and to review the performance of the Branch against their objectives and to ensure they remain focused on our charitable aims and continue to deliver benefits to the public. 

An important part of our mission is to promote kindness and to prevent or suppress cruelty to animals by all lawful means, and we work hard to provide proper care for those animals who have been mistreated or abandoned. Day to day running of the animal centre and the branch’s shops is delegated to the Animal Centre Manager and the Shops Manager respectively, with day-to-day branch administration and finance delegated to the Branch Administrator. The three managers report to a trustee delegated to undertake line management responsibility on behalf of the Board of Trustees. 

1 



**Report of the trustees for the year ended 31 December 2021** _**(Continued)**_ 

## **RSPCA ROCHDALE BRANCH** 

A key objective for RSPCA centres is to provide support to our Inspectors. The Branch supports the local Inspectors by taking in, free of charge, mistreated or abandoned animals including pets whose owners suffer ill health or pass away. They do wonderful work often in very difficult circumstances, rescuing the most abused and ill-treated animals in our society.  It has always been our policy to support them in every way that we can. We are pleased to record the thanks of Chief Inspector Ben Strangwood of the Greater Manchester Group. 

Currently we take in a wide variety of animals and birds, together with ever increasing numbers of wildlife casualties which are brought to us by the Inspectorate from across the north of England. 

Covid continued to be a significant challenge for the branch throughout 2021. The trustees received reports and took appropriate action to manage the affairs of the branch in difficult circumstances.  In January all the shops were closed and shop staff were furloughed.  The branch continued to provide a donation collection service and maintained the eBay operation.  Facebook and Instagram supported appeals for donations, animal food and animal adoptions.  Rochdale Council provided funding to cover rents etc.  From May onwards the shops began the process of gradually reopening. 

The trustees took the decision to pay off in full a support loan from the national Society of £88,205 in April which ensured that the branch was not carrying forward any debts. The Society ceased to offer a central VAT process for branches and the branch took steps to register for VAT. This was a difficult and complex process but on successful completion allowed the branch to reclaim VAT from late 2021. 

The trustees decided that the animal centre would continue to be closed to the public but that an appointment system would be introduced for adoptions, microchipping and sales.  This was designed to ensure that the animal welfare process could continue whilst providing maximum protection to staff. 

Despite the difficult issues surrounding the covid pandemic, the trustees took the view that every effort should be made to continue to support all those animals that needed our care and to provide a service to the Inspectorate. During 2021 the branch received 262 domestic animals and 351 wildlife casualties.  To provide care to 613 animals and birds was a remarkable achievement and demonstrates a strong dedication and commitment to relieve animals suffering distress and abuse. 

The level of support for the Inspectorate has been acknowledged in their reports.  The trustees would wish to place on record their thanks to the animal centre staff and volunteers who have demonstrated so well their commitment to animal welfare. 

## **Strategy** 

The trustees have discussed and agreed a strategy. 

Since 2017 RMBC and the RSPCA had been in discussion regarding the relocation of the Animal Centre to Hollingworth Lake, Littleborough. This has been a very complex and difficult process and the trustees would wish to acknowledge the very professional support received from Peter Taylor of AST Hampsons, Steve Barton of Barton Kendal and Nigel Longshaw of A J Cocker Associates.  The discussions resulted in an agreement being finally concluded and signed in March 2021. C H Bell Ltd were appointed as the main contractors and work commenced in September 2021. There is a target completion date of July 2022. The general proposals were submitted to the Branch Affairs Committee on 7th December 2021 and received unanimous approval. 

The Trustees acknowledge the support in this regard provided by Denise McCabe (BPM). 

The relocation of the Branch is a very complex process with many elements to manage. The Trustees have been provided with progress reports on a regular basis and have had the opportunity to discuss and approve key elements. 


2 



**RSPCA ROCHDALE BRANCH** 

## **Report of the trustees for the year ended 31 December 2021** _**(Continued)**_ 

In presenting this report I would like to acknowledge the commitment of our Trustees and thank them for supporting the work of the Rochdale & District Branch.  I would also wish to convey on behalf of the Trustees my thanks to our three managers Jackie, Shirley and Chan. 

Jackie Poke Trustee and Chair RSPCA Rochdale & District Branch 

## **Extracts from the Greater Manchester Inspectorate Group Annual Report for 2021 Chief Inspector Ben Strangewood** 

2021 was another challenging year as we continued to get to grips with the Covid pandemic, building the new team following the restructures at the end of 2020, and dealing with the wide variety of challenges that this line of work brings with it. 

Another huge challenge for us this winter has been Avian Influenza, otherwise known as bird flu. In certain locations it seemed to spread really quickly and seemed to be affecting waterfowl more than anything else. The officers were collecting and euthanising large numbers of birds, mostly geese and swans, both in Greater Manchester but also assisting in other areas. 

The food bank scheme was set up to assist food banks across the Greater Manchester area. This proactive Food Bank initiative is there to help provide pet food to food banks so that we can assist animal owners who may be struggling to afford to feed their pets. 

We have had quite a number of animals and birds caught in glue traps and other sticky situations this year. The RSPCA have been campaigning about these inhumane traps, and the Glue Traps (Offences) Bill is now going through Parliament. 

In February, Insp Beth dealt with a call in Rochdale regarding a 10 month old puppy that had been beaten by her owner. She was found to have bruising on her head, neck and around her eyes and ears, and a broken tooth. There was a witness video, but unfortunately the witness pulled out. Beth persevered and the owner was prosecuted. He received a 5 year ban on all animals, a 12 month community order and a tagged curfew, and ordered to pay £400 costs. Tia has since been rehomed. 

2021 will have continued to be a difficult and challenging year for all of you branches as well, I am sure. However, I’d like to thank you all for your hard work and the support that you have given to the Manchester Team and the animals that they help. You’re all stars - so thank you from all of us! 

3 



**RSPCA ROCHDALE BRANCH** 

**Report of the trustees for the year ended 31 December 2021** _**(Continued)**_ 

## **Financial review** 

There were net incoming resources for the year of £1,764,317 (2020: £115,958) with retained funds of £1,932,696 (2020: £168,379) at the year end. The increase in incoming resources is due to £1,800,000 being received from Rochdale Boroughwide Housing for compensation for the current site the charity operates from, being sold. In addition to this with the loosening of Covid restrictions, 2021 has seen increased shop sales and revenue. The balance sheet has seen a large increase due to the compensation received which has seen cash at the year end increase to £1,501,679. Fixed assets have increased to £660,999 as the new site the branch is moving to is being developed. 

## **Reserves policy** 

The trustees aim to secure sufficient regular income and a reserve balance to support the animal centre facilities. 

The financial statements have been prepared on the going concern basis. The trustees have considered the current and future financial performance and position of the charity and in particular have initiatives in place to widen income generating streams and reduce expenditure as required. The national society views the Rochdale Animal Centre as an important facility for animal welfare. 

## **Public benefit** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year. 

## **Future developments** 

The branch is currently refining its Income Generation Strategy and as part of this proposing to build closer links with the Community through improved volunteer facilities. In addition, it is hoped to increase dog care facilities and improve wildlife provision. 

Due to the sale of the current site the branch is moving to a new site at Hollingworth Lake, which will create new opportunities for the charity. 

## **Risk management and income generation policy** 

Measures are in place to minimise any risk resulting in loss of income. We consult independent advisers and the business unit of our bank. We consistently review our income generation opportunities and have implemented stepped income levels for short to medium and medium to long-term needs through regularly targeted and monitored sources, such as shops, committed giving and collection boxes. 

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects, and to ensure consistent quality of delivery for all operational aspects of the RSPCA Rochdale and District Branch. All procedures are regularly reviewed to ensure they are efficient and appropriate to our needs. 

4 



## **RSPCA ROCHDALE BRANCH** 

## **Report of the trustees for the year ended 31 December 2021** _**(Continued)**_ 

## **Investment policy** 

The policy is to retain some long term investments where possible, but to have a consistently managed portfolio at the bank which is accessible for operational cash flow in the short term at the best interest rate available to us. The operational current account is linked directly to the Business Reserve account and only the appropriate operational level is maintained without interest, any amount over this sum being automatically transferred to the Reserve account on a daily basis. 

## **Market value of land and buildings** 

The premises have not been the subject of an external valuation and are included in the accounts at cost. The trustees believe that the value of the premises are currently in the region of £500,000 (2020 - £200,000). 

## **Statement of Trustees' responsibilities** 

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the applicable Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures that must be 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 business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. 

## **Approval** 

This report was approved by the trustees on …………. 

## **J Poke Chair** 

5 



## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS – ROCHDALE AND DISTRICT BRANCH** 

## **Opinion** 

We have audited the financial statements of The Royal Society for the Prevention of Cruelty to Animals – Rochdale and District Branch (the 'charity') for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 

## In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 December 2021 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

6 



**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS – ROCHDALE AND DISTRICT BRANCH** 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: 

the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

sufficient accounting records have not been kept; or 

the financial statements are not in agreement with the accounting records and returns; or 

we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion.  Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or noncompliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

- enquiries are made of management and those charged with governance as to whether there is any knowledge of actual, suspected, or alleged fraud, whether there is any known non-compliance with laws or regulations, and whether the charity has been subject to any litigation or any legal claims. 

- minutes of meetings of management and those charged with governance are reviewed. 

- audit work over the risk of management override of controls is undertaken. This includes testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. 

· analytical reviews are performed on the financial statements at all stages of the audit by comparison to prior years, budgets and expectations to ensure the reasonableness of the figures therein. 

7 



## · **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS – ROCHDALE AND DISTRICT BRANCH** 

· detailed audit testing is undertaken in specific areas to ensure that income and expenditure is correctly recorded and is a genuine income or expense of the charity. 

· enquiries are made of entity staff in compliance functions to identify any instances of non-compliance with laws and regulations. 

· financial statement disclosures are reviewed and tested to supporting documentation to assess compliance with applicable laws and regulations. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Xeinadin Audit Limited Chartered Accountants and Statutory Auditors Dalton House 9 Dalton Square LANCASTER LA1 1WD 

Date:............................................. 

8 



## **RSPCA ROCHDALE BRANCH** 

## **Statement of financial activities for the year ended 31 December 2021** 

|||**Restricted**|**Unrestricted**|||
|---|---|---|---|---|---|
||**Note**|**funds**|**funds**|**2021**|**2020**|
|||**£**|**£**|**£**|**£**|
|**Income and endowments**||||||
|**from:**||||||
|Donations and legacies|3|-|21,943|21,943|40,947|
|Charitable activities|6|-|17,025|17,025|19,858|
|Other trading activities|4|-|366,839|366,839|291,875|
|Investment income|5|-|1,800,129|1,800,129|89|
|Other receipts|7|-|173,630|173,630|352,687|
|||–––––––|––––––––|––––––––|––––––––|
|**Total**||-|2,379,566|2,379,566|705,456|
|||–––––––|––––––––|––––––––|––––––––|
|**Expenditure on:**||||||
|Raising funds|8|-|341,820|341,820|326,738|
|Charitable activities|8|-|273,429|273,429|262,760|
|||–––––––|––––––––|––––––––|––––––––|
|**Total**||-|615,249|615,249|589,498|
|||–––––––|––––––––|––––––––|––––––––|
|**Net income**||-|1,764,317|1,764,317|115,958|
|||–––––––|––––––––|––––––––|––––––––|
|**Net movement in funds**||-|1,764,317|1,764,317|115,958|
|**Reconciliation of funds:**||||||
|Total funds brought forward||2,500|165,879|168,379|52,451|
|||–––––––|––––––––|––––––––|––––––––|
|**Total funds carried forward**||2,500|1,930,196|1,932,696|168,379|
|||=======|========|========|========|



There were no gains or losses other than those reported above. 

All of the above amounts relate to continuing activities. 

The notes on pages 14 to 23 form part of these financial statements. 

9 



## **RSPCA ROCHDALE BRANCH** 

## **Balance sheet at 31 December 2021** 

||**Note**||**2021**||**2020**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|11||660,999||66,232|
|**Current assets**||||||
|Stocks|12|3,000||3,528||
|Debtors|13|98,981||33,299||
|Cash at bank||1,501,679||194,481||
|||––––––––||––––––––||
|||1,603,660||231,308||
|**Creditors: amounts falling due**||||||
|**within one year**|14|(331,963)||(129,161)||
|||––––––––||––––––––||
|**Net current assets**|||1,271,697||102,147|
||||––––––––||––––––––|
|**Total assets less current liabilities**|||1,932,696||168,379|
||||––––––––||––––––––|
|**Net assets**|||1,932,696||168,379|
||||========||========|
|**Income funds**||||||
|Unrestricted funds|15||1,930,196||165,879|
|Restricted funds|15||2,500||2,500|
||||––––––––||––––––––|
|**Total funds**|||1,932,696||168,379|
||||========||========|



The financial statements on pages 6 to 18 were approved and authorised for issue by the Trustees on ………… 

J Poke E Hyland **Chair Treasurer Trustee Trustee** 

The notes on pages 9 to 18 form part of these financial statements. 

10 



## **RSPCA ROCHDALE BRANCH** 

## **Statement of Cash flows at 31 December 2021** 

|**Note**<br>**Cash flows from operating activities**<br>**19**<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>**Net cash used in investing activities**<br>**Change in cash and cash equivalents in the year**<br>**Cash and cash equivalents at beginning of year**<br>**Cash and cash equivalents at 31 December 2021**<br>**Represented by**<br>Cash at bank and in hand||**2021**<br>**£**<br>**1,909,503**<br>**(602,305)**<br> <br>**1,307,198**<br>**1,307,198**<br>**194,481**<br>**1,501,679**<br>**1,501,679**<br>**1,501,679**|**2020**<br>**£**<br>**126,990**<br>**1,301**<br>**128,291**<br> <br>**128,291**<br>**66,190**<br>**194,481**<br>**194,481**<br>**194,481**|
|---|---|---|---|
|||||
|||||
|||||



11 



**RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** 

## **1 Accounting policies** 

## _**Basis of accounting**_ 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

The RSPCA Rochdale Branch meets the definition of a public benefit entity under FRS 102.  Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

## _**Going concern**_ 

The financial statements have been prepared on the going concern basis. The trustees have considered the current and future financial performance and position of the charity and have initiatives in place to widen income generating streams and reduce expenditure as required. The national society views the Rochdale Animal Centre as an important facility for animal welfare. As charity shops have opened back up following the pandemic, this has seen an increase of income and the compensation received in the year has seen a large increase in cash reserves and net assets. Due to this the trustees have prepared the financial statements on a going concern basis. 

## _**Stocks**_ 

Stocks are stated at the lower of cost or net realisable value. The charity receives a considerable amount of donated goods for resale through its charity shop. 

## _**Incoming resources**_ 

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. 

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

Income from charity shops and internet sites are included when receivable. 

Income from donations, legacies and other similar incoming resources are included in the year in which they are receivable subject to the terms for recognition of income as set out in the SORP being satisfied. 

## _**Resources expended**_ 

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. The costs of generating funds in relation to charitable activities include all those resources incurred by the charity in undertaking its work to meet those charitable activities. Such costs include the direct costs of the charitable activity together with those support costs incurred to enable those activities to be undertaken. 

12 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

## **1 Accounting policies** _**(continued)**_ 

Governance costs include the costs of arrangements which relate to the general running of the charity as opposed to the direct management functions inherent in generating funds. 

## _**Fund accounting**_ 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Restricted funds are funds subject to specific restrictive conditions imposed by donors. The permitted use of the restricted funds is set out in the notes to the financial statements. 

Designated funds comprise of unrestricted funds which have been set aside for specific purposes. The intended use of any designated funds is set out in the notes to the financial statements. 

## _**Tangible fixed assets and depreciation**_ 

Tangible fixed assets are included at cost. Depreciation is provided to write off the costs less estimated residual values, of all fixed assets, except freehold premises, over their expected useful lives. It is calculated at the following rates: 

|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|



Long leasehold premises are considered to have a very long useful life and are therefore not depreciated and depreciation would not be material to these financial statements. 

No depreciation is provided on assets under construction until they are brought into use. 

## _**Operating lease agreements**_ 

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. 

## _**Donated goods and voluntary labour**_ 

The charity received donated goods for resale through its charity shops. The charity is also in benefit from the many hours of voluntary labour donated by its supporters in relation to running the charity shops, fundraising and administration. The value of these goods and services has not been evaluated. 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

No critical accounting estimates and judgments have been made in preparing these financial statements. 

13 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**3**<br>**Donations and legacies**<br>**Unrestricted**<br>**funds**<br>**£**<br>Donations and gifts<br>21,943<br>Grants<br>-<br>Legacies<br>-<br>21,943<br>**4**<br>**Other trading activities**<br> <br>**Unrestricted**<br>**funds**<br>**£**<br>Shop income-<br>Rochdale<br>35,099<br>Rochdale (2)<br>21,127<br>Rochdale (3)<br>-<br>Middleton<br>55,473<br>Middleton (2)<br>-<br>Littleborough<br>34,911<br>Heywood<br>27,229<br>Milnrow<br>21,777<br>Todmorden<br>49,436<br>Castleton<br>-<br>Whitworth<br>33,884<br>Animal centre shop<br>4,523<br>Branch fundraising<br>30,304<br>Internet sales<br>53,076<br>366,839|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Total**<br>**2021**<br>**£**<br>21,943<br>-<br>-<br> <br>21,943<br> <br>**Total**<br>**2021**<br>**£**<br>35,099<br>21,127<br>-<br>55,473<br>-<br>34,911<br>27,229<br>21,777<br>49,436<br>-<br>33,884<br>4,523<br>30,304<br>53,076<br> <br>366,839|<br>**Total**<br>**2020**<br>**£**<br>17,070<br>2,500<br>47,473<br>67,043<br>**Total**<br>**2020**<br>**£**<br>16,391<br>12,267<br>15,945<br>36,974<br>10,012<br>23,051<br>22,023<br>12,541<br>26,835<br>2,422<br>18,377<br>4,704<br>25,093<br>64,790<br>291,875|
|---|---|---|---|



Shop income of £Nil was included in restricted funds in 2021. 

|**5**<br>**Investments**<br>**Unrestricted**<br>**funds**<br>**£**<br>Bank account interest<br>129<br>Compensation from sale of property<br>1,800,000<br>1,800,129|**Restricted**<br>**funds**<br>**£**<br>-<br>-|**Total**<br>**2021**<br>**£**<br>129<br>1,800,000<br> <br>1,800,129|**Total**<br>**2020**<br>**£**<br>89<br>-<br>89|
|---|---|---|---|



Bank account interest and investment income of £Nil was included in restricted funds in 2021. 

14 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**6**<br>**Charitable activities**<br>**Unrestricted**<br>**funds**<br>**£**<br>Adoptions etc.<br>17,025<br>17,025<br>Adoptions etc. of £Nil was included in restricted funds in 2021.<br>**7**<br>**Other receipts**<br>**Unrestricted**<br>**funds**<br>**£**<br>Job retention scheme<br>59,723<br>Pet insurance<br>272<br>Headquarter subscriptions<br>351<br>Rochdale Boroughwide Housing<br>-<br>Business grant income<br>113,284<br>173,630|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-|**Total**<br>**2021**<br>**£**<br>17,025<br> <br>17,025<br> <br>**Total**<br>**2021**<br>**£**<br>59,723<br>272<br>351<br>-<br>113,284<br> <br>173,630|**Total**<br>**2020**<br>**£**<br>19,858<br>19,858<br>**Total**<br>**2020**<br>**£**<br>77,378<br>127<br>184<br>6,900<br>268,098<br>352,687|
|---|---|---|---|



Other receipts of £Nil was included in restricted funds in 2021. 

15 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**8**|**Expenditure**|||||||
|---|---|---|---|---|---|---|---|
||||||**Activities for**|**Unrestricted**||
|||**Basis of**|**Governance**|**Charitable**|**generating**|**Total**|**Total**|
|||**allocation**|**costs**|**activities**|**funds**|**2021**|**2020**|
||||**£**|**£**|**£**|**£**|**£**|
||**Costs directly allocated to activities**|||||||
||Kennels, cattery, neutering, vet|||||||
||fees and other direct costs|Direct|-|43,051|4,510|47,561|46,509|
||Advertising|Direct|-|150|215|365|1,060|
||Salaries and wages|Staff Time|-|158,468|203,387|361,855|372,881|
||Office costs|Direct|-|11,991|102,102|114,093|92,408|
||Motor and travelling expenses|Direct|-|14,307|1,745|16,052|12,645|
||Audit and Accountancy|Usage|6,500|-|-|6,500|5,850|
||Governance costs|Usage|23,316|-|-|23,316|10,116|
||**Support costs allocated to activities**|||||||
||Salaries and wages|Staff Time|5,439|2,720|13,599|21,758|20,238|
||Office costs|Usage|-|1,873|7,239|9,112|9,041|
||Bank charges|Usage|-|1,556|2,455|4,011|3,923|
||Depreciation|Usage|-|3,140|4,398|7,538|8,898|
||Insurance|Usage|-|908|2,158|3,066|4,369|
||Sundry costs|Usage|-|10|12|22|260|
||Loss on sale|Usage|-|-|-|-|1,300|
||||––––––––|––––––––|––––––––|––––––––|––––––––|
||||35,255|238,174|341,820|615,249|589,498|
||||========|========|========|========|========|



16 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**9**|**Net outgoing resources are stated after charging/(crediting):**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
||Depreciation|7,538|7,567|
|||========|========|
|**10**|**Staff costs and trustees remuneration**|**2021**|**2020**|
|||**£**|**£**|
||Salaries|364,094|374,679|
||Social security costs|19,519|18,439|
|||––––––––|––––––––|
|||383,613|393,118|
|||========|========|
||The average number of employees during the year was:|27|30|
|||======|======|



No employee received remuneration amounting to more than £60,000 (2020 - £60,000) in either year. 

Trustees received no remuneration (2020 - £Nil) and waived their mileage expenses in the year (2020 – waived mileage expenses). 

17 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**11**|<br>**Tangible fixed assets**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Leasehold**|**Improve-**|**Long**|**Animal**|**Office**|**Motor**|**Assets**|**Total**|
|||**improveme**|**ments to**|**leasehold**|**accomm-**|**equipment**|**vehicles**|**under**||
|||**nts fixtures**|**property**|**premises**|**odation**|||**constructio**||
|||**& fittings**||||||**n**||
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|_Cost_||||||||||
||At 1 January 2021|93,205|610,693|20,000|94,127|13,458|8,500|-|839,983|
||Addition|-|-|-|-|724|-|601,581|602,305|
||Disposal|-|-|-|-|-|-|-|-|
|||–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|––––––––|
||At 31 December 2021|93,205|610,693|20,000|94,127|14,182|8,500|601,581|1,442,288|
|||–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|––––––––|
|_Deprecation_||||||||||
||At 1 January 2021|86,498|576,873|-|91,614|11,859|6,907|-|773,751|
||Charge|1,847|3,406|-|450|710|1,125|-|7,538|
||Disposal|-|-|-|-|-|-|-|-|
|||–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|––––––––|
||At 31 December 2021|88,345|580,279|-|92,064|12,569|8,032|-|781,289|
|||–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|–––––––|––––––––|
|_Net book value_||||||||||
||At 31 December 2021|4,860|30,414|20,000|2,062|1,613|468|601,581|660,999|
|||=======|=======|=======|=======|=======|=======|========|========|
||At 31 December 2020|6,707|33,820|20,000|2,513|1,599|1,593|-|66,232|
|||=======|=======|=======|=======|=======|=======|========|========|



All the closing net book values represent fixed assets used for direct charitable purposes. 

18 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**12**|**Stocks**|||**2021**|**2020**|
|---|---|---|---|---|---|
|||||**£**|**£**|
||Finished goods held for resale|||3,000|3,528|
|||||=======|=======|
|**13**|**Debtors**|||**2021**|**2020**|
|||||**£**|**£**|
||Other debtors|||73,158|12,419|
||Prepayments and accrued income|||25,823|20,880|
|||||–––––––|–––––––|
|||||98,981|33,299|
|||||=======|=======|
||All amounts shown under debtors fall due for payment within one year.|||||
|**14**|**Creditors: amounts falling due within one year**|||**2021**|**2020**|
|||||**£**|**£**|
||Trade creditors|||251,480|12,750|
||Other taxes and social security costs|||4,236|1,309|
||Accruals and deferred income|||76,247|26,898|
||Other creditors|||-|88,205|
|||||–––––––|–––––––|
|||||331,963|129,161|
|||||=======|=======|
|**15**|**Fund balances**||**Unrestricted**|**Unrestricted**||
|||**Restricted**|**Designated**|**General**|**Total**|
|||**£**|**£**|**£**|**£**|
||At 1 January 2021|2,500|-|165,879|168,379|
||Incoming resources|-|-|2,379,566|2,379,566|
||Transfers|-|-|-|-|
||Realised gains on investments|-|-|-|-|
||Resources expended|-|-|(615,249)|(615,249)|
|||––––––––|–––––––|––––––––|––––––––|
||At 31 December 2021|2,500|-|1,930,196|1,932,696|
|||========|========|========|========|



Previously designated funds have been reallocated towards general expenditure in furtherance of the charity’s objectives. 

19 



## **RSPCA ROCHDALE BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

|**16**|**Analysis of net assets between funds**|||**Unrestricted**||
|---|---|---|---|---|---|
|||**Restricted**|**Designated**|**General**|**Total**|
|||**£**|**£**|**£**|**£**|
||Fund balances at 31 December 2021|||||
||are represented by:|||||
||Tangible fixed assets|-|-|660,999|660,699|
||Current assets|2,500|-|1,601,160|1,603,660|
||Current liabilities|-|-|(331,963)|(331,963)|
||Long-term liabilities|-|-|-|-|
||Transfer|-|-|-|-|
|||–––––––|–––––––|––––––––|––––––––|
||Total net assets|2,500|-|1,930,196|1,932,696|
|||=======|========|=========|=========|
||**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|
|||=======|========|=========|=========|



## **17 Trustee indemnity insurance** 

The charity does not pay any indemnity insurance on behalf of the trustees. 

## **18 Commitments under operating leases** 

As at 31 December 2021 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases as set out below: 

|||**2021**||**2020**|
|---|---|---|---|---|
||**Land and**||**Land and**||
||**buildings**|**Other**|**buildings**|**Other**|
|Operating leases which expire:|**£**|**£**|**£**|**£**|
|Within one year|48,693|-|53,685|-|
|Between two and five years|10,500|-|57,208|-|
||–––––––|–––––––|––––––––|––––––––|
||59,193|-|110,893|-|
||=======|=======|========|========|



20 



## **RSPCA ROCHDALE BRANCH** 

**Notes forming part of the financial statements for the year ended 31 December 2021** _**(Continued)**_ 

## **19 Cash generated from operations** 

**Reconciliation of net income/ (expenditure) to net cash flow from operating activities** 

||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Surplus/(deficit) for the year|**1,764,317**|**115,958**|
|**Adjustments for:**|||
|Depreciation of tangible fixed assets|**7,538**|**8,898**|
||________|________|
||**1,771,855**|**124,856**|
|**Operating cash flows before movement in working capital**|||
|Decrease in stock|**528**|**219**|
|Decrease/(Increase) in debtors|**(65,682)**|**17,239**|
|Increase/(decrease) in creditors|**202,802**|**(15,324)**|
||**________**|**________**|
|Net cash provided by operating activities|**1,909,503**|**126,990**|
||**________**|**________**|



## **20 Analysis of changes in net debt** 

||**1 January 2021**|**Cash flows**|**31 December 2021**|
|---|---|---|---|
||**£**|**£**|**£**|
|Cash at bank and in hand|194,481|1,307,481|1,501,679|
|Borrowings excluding|(88,205)|88,205|-|
|overdrafts|–––––––|–––––––|–––––––|
||**106,276**|**1,395,686**|**1,501,679**|
||========|========|========|



## **21 Related party transactions** 

At the year end the branch owed the RSPCA National Society an amount of £Nil (2020: £88,205) in relation to a loan. 

In addition, during the year and in the normal course of business on an arms length basis, the charity received sundry income from and incurred expenditure to RSPCA National Society. 

The charity is constituted in accordance with the rules of the RSPCA National Society. 

## **22 Ultimate controlling party** 

The charity's ultimate controlling party is its board of trustees. 

21 



**RSPCA ROCHDALE BRANCH** 

The following page does not form part of the statutory 

financial statements of the charity 



## **RSPCA ROCHDALE BRANCH** 

## **Income and expenditure accounts for the year ended 31 December 2021** 

||**Restricted**|**Unrestricted**|**Unrestricted**||
|---|---|---|---|---|
||**funds**|**funds**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Income**|||||
|Legacies|-|-|-|4,634|
|Donations and gifts|-|21,943|21,943|36,313|
|Grants|-|-|-|-|
|Branch appeals and fundraising|-|30,304|30,304|25,093|
|Animal centre adoptions etc|-|17,025|17,025|19,858|
|Internet sales|-|53,076|57,036|64,790|
|- Charity shop (Rochdale)|-|35,099|35,099|16,391|
|- Charity shop (Rochdale 2)|-|21,128|21,128|12,267|
|- Charity shop (Rochdale 3)|-|-|-|15,945|
|- Charity shop (Middleton)|-|55,473|55,743|36,974|
|- Charity shop (Middleton 2)|-|-|-|10,012|
|- Charity shop (Littleborough)|-|34,911|34,911|23,501|
|- Charity shop (Heywood)|-|27,229|27,229|22,023|
|- Charity shop (Todmorden)|-|49,436|49,436|26,835|
|- Charity shop (Milnrow)|-|21,777|21,777|12,541|
|- Charity shop (Castleton)|-|-|-|2,422|
|- Charity shop (Whitworth)|-|33,884|33,884|18,378|
|- Animal Centre|-|4,523|4,523|4,704|
|- Bank interest and investment income|-|129|129|89|
|- Compensation from sale of property|-|1,800,000|1,800,00|-|
|- Sundry receipts|-|173,630|173,630|352,687|
||–––––––|––––––––|––––––––|––––––––|
|Total incoming resources|-|2,379,567|2,379,567|705,456|
||–––––––|––––––––|––––––––|––––––––|
|**Expenditure**|||||
|Total consumables|-|15,133|15,133|19,382|
|Wages and salaries|-|383,613|383,613|393,118|
|Rent, rates, water, heat and light|-|104,207|104,207|82,859|
|Insurance|-|3,066|3,066|4,369|
|Telephone|-|3,395|3,395|3,598|
|Repairs and renewals|-|9,112|9,112|9,041|
|Motor and travel expenses|-|16,052|16,052|12,645|
|Postage, printing and stationery|-|6,490|6,490|5,951|
|Advertising|-|365|365|1,060|
|Vet fees|-|22,195|22,195|17,871|
|Bank charges and interest|-|4,011|4,011|3,923|
|Loan interest|-|-|-|-|
|Legal and professional fees|-|23,316|23,316|10,116|
|Audit and accountancy|-|6,500|6,500|5,850|
|Sundry expenses and cleaning|-|10,256|10,256|9,784|
|Depreciation|-|7,538|7,538|8,898|
|Profit on sale of fixed asset|-|-|-|1,301|
||–––––––|––––––––|––––––––|–––––––|
|Total resources expended|-|615,250|615,250|589,498|
||–––––––|––––––––|––––––––|–––––––|
|**Net (outgoing)/incoming resources**|-|1,764,317|1,764,317|115,958|
||=======|========|========|========|