## **RSPCA Southport Ormskirk & District Branch**
## **The Branch Trustees’ Report**
## **For the Year Ended 31 December 2020**
## STRUCTURE, GOVERNANCE AND MANAGEMENT:
The RSPCA Branch is an unincorporated charitable association and a separately registered charity to that of the RSPCA (the Society), carrying out its direct animal welfare work in the areas of North Sefton and parts of West Lancashire. It operates as an autonomous Branch subject to its Rules for Branches (as updated in 2006). The RSPCA (Society) is a Registered Charity and is constituted under the RSPCA Acts 1932 to 1958.
The Branch Committee Members, who were elected at the 2019 AGM, are Trustees of the Branch. All new Trustees are briefed on their responsibilities prior to their acceptance of the role. The Committee has the power to co-opt up to three persons (at any one time) to serve as Committee Members and may appoint new Officers to fill casual vacancies arising during the year. The names of the Branch Committee Members during 2020 are held on record. The Trustees hold monthly meetings at which decisions are made. The day-to-day running of the Animal Centre and Charity Shop is delegated to the Branch Manager under the line management of the Branch Chairman.
STATEMENT OF TRUSTEES RESPONSIBILITIES:
Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom generally accepted Accounting Practice.
The law applicable to charities in England and Wales, the Charities Act 1993, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustees to prepare Financial Statements for each financial 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, including the income and expenditure of the Charity for that period. In preparing those financial statements, the Trustees are required to: -
Select suitable accounting policies and then apply them consistently; Observe the methods and principals in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
Prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy, the financial position of the Charity and which will enable them to ensure that the financial statements comply with applicable law, regulations and the trust deed. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Internal Controls:
The Branch Committee has put in place effective internal financial control systems. These safeguard the assets of the Branch, ensure the maintenance of proper accounting records and provide reliable financial information for use by the Hon Treasurer and the Branch Committee. The key features are: -
A clear organisational and management structure with defined responsibility and accountability;
Proper control over income and expenditure;
Authorisation limits for the purchase of goods, services and other commitments;
A budgeting and forecasting system, coupled with monthly reviews against actual performance; and
The employment of an external accountant who provides all payroll and accounting activities.
Risk Management:
The Trustees actively review the operational and financial risks that the Charity faces. The Trustees consider that it has put in place appropriate policies, procedures and controls that will mitigate the identified risks and assist in maintaining the future financial viability of the Branch. The Branch utilises a Risk Management Framework to identify significant risks, for example:
Our reliance upon legacies as a major source of income;
Loss of reputation, income or confidence through error, fraud or other actions of Trustees or staff (Branch, regional and national);
Loss of income or capital through poor investment decisions or the effects of a recession on investments and potentially on income;
Insufficient number of Trustees and Volunteers to support of the activities for the Branch;
Insufficient funds to continue to provide the determined level of service to the public and others; and
Difficulties in recruiting and retaining staff and volunteers of the required standard to provide the determined level of service.
The Branch Committee keeps under regular review the Health and Safety requirements at both the Animal Centre and the Charity Shop. The Committee examines the Accident Book at each Committee Meeting and takes appropriate action with regard to all reported accidents. During 2020 there were no accidents to any employee requiring notification to the enforcing authority.
The Trustees have a duty to identify 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 Branch maintains a Risk Management Framework, Trustees’ Code of Conduct and Conflict of Interests Policy, together with a number of other management policies, which are reviewed annually.
OBJECTIVES AND ACTIVITIES:
Objectives, Aims and ‘Public Benefit’:
The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied that the Charity has met these requirements through its activities as described in this Report.
The objects of the Branch are to promote the work and objects of the National Society - “to promote kindness and to prevent or suppress cruelty to animals by all lawful means” - with particular reference to the area of operation of the Branch, in accordance with the policies of the Society.
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 2006 to have due regard to public benefit guidance published by the Commission.
Under the Charities Act 2006, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This 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. 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 following sections of this report highlight the Branch’s main activities and 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.
The key aim of the Branch is to find suitable homes for as many of the accepted animals as possible, and to provide for the welfare of mistreated or abandoned animals. Our policy to charge a reasonable Adoption Fee for animals 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 or reasonably meet the ongoing costs.
The main activities are the operation of the Animal Centre at New Cut Lane Southport. Animals in our care receive veterinary treatment, vaccination, flea'd, wormed, neutered, micro-chipped and are assessed before being re-homing. We support the RSPCA Inspectorate by taking in, mistreated or abandoned animals.
We provide subsidised or free micro-chipping of ‘owned’ animals. We provide limited subsidised neutering of companion animals and veterinary treatment for sick or injured animals for those people in the branch area on low incomes and in receipt of certain benefits. This is administered for the Branch by Independent Veterinary Care (IVC) Ltd through a business arrangement.
Other services provided include free animal care advice and microchipping as finance allows. Volunteering opportunities are also available for those who wish to support our work by trusteeship, animal care, and in our many and varied fund-raising activities.
Volunteers:
Volunteers make a significant contribution to the management, funding and overall operation of the Charity. This includes care of the animals at the Animal Centre, dog walking and home checking. Volunteers also assist with fund-raising in many ways: the Charity Shop, collections, emptying collection boxes and at the Annual Fun Dog Show and Christmas Fair. The Trustees, as well as their responsibilities for the management of the charity, attend Regional Board Meetings, Inter Branch Animal Welfare Group Meetings and other activities organised on a regional or national level.
The number of volunteers and the time devoted to the branch was very severely impacted by the Covid-19 pandemic. The Charity Shop was only able to be open for 25% of the year. Similarly, the volunteering at the Animal Centre was reduced by some 25% as volunteers were either previously infrequent attendees or some of the older volunteers were unable to attend. It is estimated that the total time given in 2020 by Volunteers to the Charity is of the order of 5,000 hours by some 80 individuals with an estimated value of £50,000. (2019: 11,000 hours, 135 volunteers, estimated value of £95,000,) In 2020 we did not hold a Christmas Fayre or a Fun Dog Show and it was not necessary to use the parking facilities usually offered by the owners of the farm premises across the road.
ACHIEVEMENT AND PERFORMANCE:
Charitable activities, Developments, Activities & Achievements in 2020:
The Branch Committee continued to implement its agreed policies concerning the operation of the Branch. The Branch Manager’s Report on page 9 gives details of the number of animals passing through the Animal Centre. In the Annual Report for 2019 the Branch Committee set out a number of the priority objectives during 2020.
From March 2020 the Covid-19 Regulations severely impacted on the activities of the Branch in the re-homing of animals, fundraising activities and the operation of the Charity Shop. A strict adoption process was implemented which had been approved by Department for Environment, Food and Rural Affairs (Defra) during the pandemic. This was updated as Government Covid-19 guidance varied by specific local and / or national restrictions. Nevertheless, the achievements made in the year include: -
The Branch Committee Meetings were held using Google Meet. Whilst successful face to face meetings give Trustees the ability to be more involved.
The Trustees are aware of the dependence of the Branch on legacies and a Finance Working Group consisting of Trustees and the Branch Manager met on several occasions to seek possible cash savings or the means to increase income.
The staffing requirement of the branch was constantly under review bearing in mind the use & capacity of the facilities and the Branch’s overall financial position.
The recruitment of volunteers and the work they were able to perform was limited by the Covid-19 restrictions.
The branch further developed the staff training policy.
The Shop Coordinator continued to use EBay for the sale of Charity Shop items.
The re-homing of animals continued within the Government Covid-19 guidance, RSPCA and Defra restrictions.
The care of animals by fostering continued which was successful.
The fund-raising activities were severely restricted, but the Branch did achieve a successful Christmas Draw which raised £2,222
A number of fundraising projects were organised by Animal Centre staff which raised over £4,800.
The Trustees reviewed, on a monthly basis, the financial resources and commitments of the branch and took corrective action when required.
The number and percentage of RSPCA Inspectorate animals accepted by the branch continued at a high level.
Action was continuously taken to ensure that the Branch complied with the Data Protection Act 2018.
The communication with Members, supporters, volunteers and the general public was further developed by way of Newsletters, emails and social media.
The awareness of the branch was further developed using social media.
The Branch Manager continued to contribute a bi-weekly item to the local newspaper.
The opportunity was taken to ‘advertise’ long-stay dogs and cats in the Branch Manager’s column.
The computer systems at the Animal Centre and Charity Shop continued to be developed.
The branch continued to be involved in the regional and national activities of the RSPCA.
The Branch leasing agreement with Cats Protection providing them with 10 Cat Pods continued.
The branch reviewed, on a regular basis, the Health and Safety Risk Assessments for the New Cut Lane site and the Charity Shop.
Branch properties were maintained to a high standard.
The Operating Theatre set up in the Branch for the use of Greater Manchester Animal Hospital’s veterinary surgeons continued to be a great asset. However, GMAH staffing issues prevented full and consistent use.
The Trustees agreed to the training a member of our staff to assist during operations.
An application was made to join the Association of Dog and Cats Homes (ADCH) towards the end of the year.
Joint sub-committee meetings took place with the Trustees of Liverpool Branch with a view to a merger. By reason of the continued delay in the sale of the former Halewood Animal Centre site it was agreed to put merger plans on hold
The Trustees of the Branch became incorporated on 11 March 2020 by order of the Charity Commission for England and Wales
FINANCIAL POLICIES AND REVIEW FOR 2020:
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. General Reserves are those funds that are freely available for general purposes and are uncommitted. The Trustees have established a policy of holding a level of free reserves that will enable the Branch to ensure a continuity of activities and the ability to adjust, in a measured way, to any significant change in resources. The Branch has determined this to be equivalent to one and a half year’s total expenditure - currently this is of the order of £650,000. At 31st December 2020 the Branch had unrestricted free reserves of £441,100. A further sum of £14,000 had previously been designated for future capital development at the Animal Centre. These include works associated with the Staff Base / Grooming Unit at the New Cut Lane site and roof repairs at the Charity Shop.
Investment policy and objectives:
The Trustees invest, until required, part of its capital and income not required for the immediate running of the Branch. The Trustees, bearing in mind the level of cash holdings, the forecast requirements during 2021 for planned capital projects and the budgeted running costs of the Animal Centre, agreed to retain a portion of its reserves on deposit with the Royal Bank of Scotland and The Nationwide Building Society. Additionally, a portion of funds held are invested in a 1-year business bond with The Hampshire Trust Bank. The breakdown of the amounts invested is shown in the Notes to the Financial Statements.
The Financial Review for 2020:
The Statement of Financial Activity for the year is shown in the Notes to the Financial Statements together with the Audit Certificate.
The total income received in the year 2020 was £254,300. Expenditure in the year was £437,000. There were realised and unrealised investment gains at the year-end of £1,500. The total net deficit for the year 2020 was £181,200 compared with a deficit of £35,400 in 2019. Legacies recorded in the Accounts for 2020 were £2,300 (2019: £95,500).
The main fund-raising activities of the Branch are Re-homing Fees, the Charity Shop, the Animal Centre Shop, Open Days and other Fundraising events all of which were severely impacted upon by the Pandemic. The overall financial result, however, demonstrates how dependent the Branch is on the receipt of legacies for both day-to-day running costs and the financing capital projects. Reference to this is shown in the Risk Management section of this Report. The Branch cannot anticipate legacy income in advance. Consequently, the Trustees have continued to seek activities to reduce our reliance on them.
The Branch makes full use of the Gift Aid Donation arrangements whereby donations made by Income Tax payers are increased by 25%.
In accordance with charity accounting requirements (SORP 2005) the charitable activity costs of the Branch have been allocated to three headings, representing the following functions:
Animal Re-homing: Receiving and re-homing of donated animals involving neutering and micro-chipping;
Animal Welfare: Animal welfare work of animals in the care of the branch;
Welfare Assistance: Assistance to qualifying people with vet fees, neutering and micro-chipping for their own animals.
FUTURE ACTIVITIES:
The Branch Committee recognises that our work will need to continue within Department for Environment, Food and Rural Affairs Regulations and the updated Government Covid-19 guidance and Regulations varied by specific local and / or national restrictions. The Branch will endeavour to achieve its stated objectives in 2021 which includes: -
The Branch Committee Meetings continued to be held using Google Meet. Face to face Meetings will be held when Regulations allow.
The Trustees are aware of the dependence of the Branch on legacies and a Finance Working Group will continue to meet to seek possible cash savings or the means to increase income.
To review the staffing requirements of the Animal Centre bearing in mind the use & capacity of its facilities and the Branch’s overall financial position.
To continue to recruit, when possible, volunteers for the Charity Shop, Fund-raising activities and tasks at the Animal Centre.
The continue the successful care of animals by fostering which is an activity overseen by specific Trustees.
To further develop our staff training policy.
To seek new fund-raising activities when the Pandemic allows.
To continue the ‘Volunteer Evenings’ as a ‘thank you’ to our many volunteers.
To review monthly the financial resources and commitments of the branch and take corrective action when required.
To continue the policy of offering animal accommodation to the RSPCA Inspectorate to the extent of at least 50% and other Society branches by agreement,
To ensure that the Branch continues to comply with the Data Protection Act 2018 and the GDPR.
To communicate with RSPCA Members, supporters, volunteers and others by way of newspaper articles, emails and social media.
To further develop the awareness of the branch by advertising in local newspapers, social media, and in collaboration with other charities and organisations viewed as appropriate.
To ensure that computer systems at the Animal Centre and Charity Shop are up to date.
To continue to be involved in the regional and national activities of the RSPCA.
To review the Branch Development Plan in conjunction with the Regional and National Development Plans where applicable.
To review on a regular basis the Health and Safety Risk Assessments for the New Cut Lane site and the Charity Shop.
To discuss, and provide, practical assistance to other local RSPCA branches brought about by changes to their funding and other major events.
To maintain Branch properties to a high standard and
To seek out new funding streams and ways to realise savings by working closely with other neighbouring branches.
To continue to use the newly setup Operating Theatre for the Greater Manchester Hospital veterinary surgeons.
APPROVAL OF THIS REPORT:
This Report was recommended for approval on 30th June 2021 to be ratified at the AGM, and signed on behalf of the Committee of Trustees by:
Dr David West, Branch Chairman
16 August 2021
**RSPCA SOUTHPORT, ORMSKIRK & DISTRICT BRANCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|**INCOME AND ENDOWMENTS FROM**
Notes
Donations andlegacies
2
**Charitable activities**
5
Animal welfare
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Animal welfare
Animal Re-homing
Welfare Assistance
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total fundsbroughtforward**
**TOTAL FUNDS CARRIED FORWARD**|2020
2019
Unrestricted
Restricted
Total
Total
funds
fund
funds
funds
£
£
£
£
60,855
60,855
147,966
93,029
93,029
93,762
99,040
99,040
115,418
1,397
1,397
1,379|
|---|---|
||254,321
254,321
358,525
35,040
35,040
36,261
263,417
263,417
241,266
111,497
111,497
104,566
27,066
27,066
25,009|
||437,020
437,020
407,102
1,516
1,516
13,155|
||(181,183 )
(181,183 )
(35,422 )
2,191,943
2,191,943
2,227,365|
||2,010,76 0
2,010,760
2,191,943|
The notes form part of these financial statements
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**RSPCA SOUTHPORT, ORMSKIRK** & **DISTRICT BRANCH**
## **BALANCE SHEET**
## **31 DECEMBER 2020**
|**FIXED ASSETS**
Notes
Tangible assets
12
**CURRENT ASSETS**
Stocks
13
Debtors
14
Investments
15
Cash in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds:
General fund
17
Designated fund
Fixed Assets fund
**TOTAL FUNDS**|Unrestricted
funds
£
1,569,686
600
20,705
86,516
346,865|Restricted
fund
£|2020
Total
funds
2019
Total
funds
£
£
1,569,686
1,601,633
600
600
20,705
110,155
86,516
85,000
346,865
408,622|
|---|---|---|---|
||454,686
(13,612)||454,686
604,377
(13,612)
(14,067)|
||441,074||441,074
590,310|
||2,01 0,760||2,01 0,760
2,191,943|
||2,010,760||2,010,760
2,191,943|
||||441,074
576,310
14,000
1,569,686
1,601,633|
||||2,010,760
2,191,943|
||||2,010,760
2,191,943|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
D West-Trustee
S Watson - Trustee
The notes fonn part of these financial statements
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA SOUTHPORT, ORMSKIRK & DISTRICT BRANCH**
## **Opinion**
We have audited the financial statements of RSPCA Southport, Ormskirk & District Branch (the 'charity') for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet 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).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 December 2020 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; 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.
## **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.
**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA SOUTHPORT, ORMSKIRK & DISTRICT BRANCH**
## **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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- We obtained an understanding of the legal and regulatory frameworks applicable to the Charity and the sector in which they operate. We determined that the following laws and regulations were most significant; the Charities Act 2011, Employment regulation and Health and Safety legislation.
- We obtained an understanding of how the Charity is complying with those legal and regulatory frameworks by making inquiries to the management.
- We assessed the susceptibility of the Charity's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the audit engagement team included:
- Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud.
- Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process.
- Challenging assumptions and judgements made by management in its significant accounting estimates;
- Identifying and testing journal entries; in particular any journal entries posted with unusual account
combinations;
- Reviewing material variation from our expectation in the income, expenses and balances; and
- Assessing the extent of compliance with the relevant laws and regulations.
There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or inherent misrepresentations, or through collusion.
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.
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA SOUTHPORT, ORMSKIRK & DISTRICT BRANCH**
## **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.
TLL Accountants Ltd Chartered Accountants & Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 7-9 Station Road Hesketh Bank Preston Lancashire PR4 6SN
Date: 30[th] June 2021
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This page does not form part of the statutory financial statements
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