Charity registratlon number 232259 RSPCA WARRINGTON, HALTON & ST HELENS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 RSPCA WARRINGTON, HALTON & ST HELENS LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrJ Lavery Ms L McKechnie Mr P Draycoll Mrs J Draycoll Mr M Peers M Higham (Appoinled 22 Septembèr 2022) {Appoinled 22 Sèptember 2022) (Appointed 25 March 20221 S Davies C M¢Geo Charlty Mumbey 232259 Irldependent examlner Champion TLL Limited 7-9 Slalion Road Heskelh Bank Preston Lancashire PR4 6SN RSPCA WARRINGTON, HALTON & ST HELENS CONTENTS Page Trusloos, report Sta18menl of Iruslees, responsibilllie8 Independent exarninerfs report Slalement of financlal advllles Balanca sheet 10 Nolas lo the financial 81alemenls RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Thg trustees present theii annual report and financAal statements for the year ended 31 December 2022. The firTrancial slalemenls have been prepared in accordance with the accounting poli¢les sel out in note 1 to Ihe finanaal slatemenls and comply with the charily's Igoverning documen1], the Charitres Ael 2011 and "Accounting and Reporting by Charilies.- Statement ol Recommended Practice applicable lo charllies prep8rlng thelr accounts In acoordance with lh6 Financi81 Réporting Sl8ndard applieAbla in thè UK and Rèpubllc of Irèland (FRS 1021" leffeclive l January 2019}. Objectlves and actlvilies Thè oblèclivès of the Bran¢h are lo promote the work and oblecllves ol the National Sociely of the RSPGIK with particular refÈfÈiice to the areas covered by the Branch. The primary aims to provide proper care for animals wh￿h have been mistrèated or neg16cled and lo facilit818 Ihe rehoming of as many animals as possible, onc6 Ihey beeomè available for rehoming. Thls Is achigved Ihiough providing accomtnodalion for cats and dogs removed from Ih8ir owners by RSPCA InspocloTS duo to wolfaro concoms. Once animals bocome available for lehom￿9. in Ihe majoiily of cases they a t)èlworkèd out Its other RSPCA branches that focus on rehomlng, lo erbsure a quick lurnaround or) the availability or spacÈs for case anlmals under Ihe case boarding coRlracl. The Branch also runs an animal clinic in Runcorn lo pmide low-cosl Irealmenl lo animals whose owners are in receipt ol certain benefits. Our volunteers provide invaluable support in the runnlng of this service. The Irusl¥ets have paid due regard lo guldan¢e issued by the Charlty Commlssion In deading what aclivi1198 the ¢harily should undertake. Volunteer Hours 11 is eslimaled that the charity benefiled from approximately 9,138 (2021.. 7,800) hours of volunteers, time lo assist wilh horne wsiling. fostering, fundraising a￿1 Ihe runnino il the Animal Centre and the Clininc. At an hourly rale of Ihe National Minimum Wage, for 23 and over. the value of this time is £86,811 12021.. £69,498}. RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Achlèvèmènts and performance In 2022 the branch look in a lolal 01118 animals- 70 cats and 48 dogs1102 animals in 20211. The vast malorlly of these worè ¢8$e animals, cared for by the Branch whilst prosecution casès were going through oourt. The Branch rehomed a lolal of 76 direelly154 animals in 20211, with a furthèr 1 animal transferred lo anolhei RSPCA branch for rehoming 120 anlmals in 20211. The inorÈa$e in dlrecl iehomlng and rÈducing in numbèr of animals Iranslerced to other branches reflects the branch's slralegy lo increase engagement with the loc81 communily of W8rringlon, H8Ftc>n and St Helens. The Blanch continues lo focus on supporting the Nalignal Society, taking In cals and dogs which have been removed by RSPCA Inspector8 due ID concems aboul Ihoii welfaro. This provides the Branch wfth a basic level of income. The Branch has limited TesOur￿S and the T¥uslees conlinue to largol these resourctss al anlmals mo${ in need, i.e. those which have suffered neglect, cruelly or abuse and ale most al risk. The Blanch conlinues lo bulld ielationshlps with olher charities. including Dogs TrLJsI and Warringlon Animal Welfare that lake in unwanted anima18 and so ¢xn 81111 provlde some a$si$lan¢¢ lo peopla whts approach us lor help. 2022 wa5 a challenging year for thè branch owlng lo thè ci)nlinualion ol global COVID-19 pandem￿ which had a significant impact on the branch's fundralsing and volunleeTing aGlivilies due lo continued uncotiainly al Ihe beginning of Ihe yèar. Based on Ihe situation with regards lo fundrai8ing and volunleering the plan lo regenerate th old dcyJ block at the anim81 canlra was auain postponed for 2022. There was Ininimal disruption to the anifflal cale operalions al Ihe animal centre with Ihg branch opgraling as normal throughout the yeai. In Q1 2D22 the branch launched ils 'Save Our Shelter. catnpaign a8 part ol plan$ lo rals8 fund$ following Ih Impa¢1 ol COVID 19 over Ihe previous years which has significantly reduced income generation durlng Ihls perlod. In June the branch held Ils Ilrsl open day in recent memory organised by staff, volunteers and Iruslees with supporters and members of the publlc Invited on sile. The open day WBS a resounding success with hundreds of people allending the evenl and falslng money. The campaign, open day and wder fundraising ￿tIVitIeS in 2022 saw a significar¢l increase lo fundraislng cnmpargd lo prÈvious Y6￿&, howèvèr thè op&ration81 eosts ol the branch continue lo exceed the general income of the branch. Givèn lh8 conlinued lack of use ol Runcorn Cllnic and the limited cash reserves held by the branch a decision was tllade by Tru81ee8 10 8ell the Clinic. The sale was compl¥l¥d on 07110122 for £80,OOQ Inel £57.224.061. In 2022 the branoh managemenl was restructured lo reduce the overall head count and oxpendllur8, this w8S achloved Ihrough natural allrition. wilh no redundancies or roles pul al risk. ob19c￿V*S and publlc bèneftt Statèmènt The Trustees have reviewed the ou{wm￿ and achlovemonls ol our oblecllves for Ihe year, lo ensure that we remain focused on our charitable aims and continu8 lo deliver bonofils lo the publlc, We have complied with the duty under Ihe Charities Act 2006 to have due regard lo public bgnefil guidance published by the Commlsslon. Advancement of Anlmal Welfare Our animal wellafe work, taking in animals lor the Inspe¢lorale benèflls soclely al larg6 8nd also aims lo help people In need with Ihe care of Iheir animals. Under the Chaiilies Act 2006 thè advancèmènt of 8nlmal wélfaré is recognlsed as a distlnct slatulory charitable purpose. The legi51allon and the Anlmal Walfare Act of the 8am8 yaar ndl¢alo an accèptance by sociely Ihal Irealing living creatures wilh coinpassion has a moral benefit for the public as a whole. Our m81n aclivllles, hlghlightad below, demonslrale the benefil provided lo the public. Al ol OUT charitable activities locus on promollng klndness 8ncl pravonling or suppressing cruelly lo animals and ale undertaken lo further these Pufposes lor the public benefit. RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charitablè activities pursued for tha publlc beneflt We support RSPCA Inspectors by taking in, caring for, and rehabililaling animals which have been removed 8S 2 result of cruelly. neglecl or abuse. The Sodely's Inspeclordle r¥s¢ugts anitnals in dislross 01 al risk and onfoices laws against the mistrealmenl of anlmals In England and Vvales by bringing prosecutions. The work is key lo th6 prevention and suppresslon of ¢urrenlly, part of the RSPCA objects, and prornolos humane senlimenls lowaids animals which involvas moral bènèf(I lo humankind as a whole. We providg subsidised veterinary Irealmenl via the clinic lor animals that are sick or injured, whose owners are on low incomes and unable lo meet the full cost ol Ifealmenl. Animals in our caie received velelillary and prevenlalive care, induding vaocination to help control the spread of zoonotic di8ea8es. Dogs are microchipped lo comply with the law al thè earliest opportunity. One6 animals become available for rehoming they undergo assessment, and all animals are neuterèd and microchippéd. Animals are rehomed al a reasonable cost lo adopters. Whllsl we rewgnisg Ihal companion animals prowde measurable benefits lo people's physi¢81 and mental health, we consider tho promsion of pols as subsidiary lo Ihe main chari18bl8 sim of Ihl8 Charlty, whlch 18 lo redu￿ anlmal sufferlng. Our policy lo charge a Teasonable adoption f66 for animals aims lo highllghl the ongolng personal and financial commilrnenl of pel ownership. il would noi be in the best interest of anima18 to rehome lo those who could nol afford lo keep Ihem. We provide volunteering opportunllles for those who wish lo support our work, Includlng Irusté6shlp, prè-adopllon home vtsiling, (undraising, foslering, clSnl¢ support and Involvtrmenl In all aspgcls of Ihe running of the animal enlie, from reception. lo maintenance and anlmal ¢are. This b¢ntrfils local people by pioviding the PDssibilily ol doing voluntary work whieh Is both ¢ompasslonalo and rtswarding, Flnancl81 rèvlèw The lolal Incomlng resources for the year amounted 10 £251,001112021.. £173,367) including legacies and g¥an18 of £43,75012021: £53,747). Exp8ndilur8s In the year amoun18d lo £332.934 (2021.. £343.403 }. The deficit for the year was £81,934 {2021'. £170,036). Resttrve8 Pollcy The Branch holds reserves In order Ihal the Servi￿ level for animal welfare is maintained shoLJld thèr6 be a reduclion in incoming resources. Reserves are those funds that are Ireely available foi ggnoral PUFposes and ate uncommitted. The 'l'rustees have established a poli¢y ol holdlng rgserves of unreslricled funds equivalenl lo six months of expenditure whleh, al thè ¢urrenl levels of gxpendlluro, amoullls lo aTound. £170k. As 0131 DeceJnber 2022 the Branch h8s unreslrlclèd, unde$lgnaled, free reserves of £22.974. Investment Policy Our poll¢y remalns unchange¢f, our surplus ieserves will be held in a high inleresl account as we do not have the reserves lo risk investing in equities. Rlsk Rèvlèw Currendy the malor rlsk lo the charity Ss the conlinulng monlhly1088 reducing the reserves. Meetings are held on a monthly basis 8nd this is the main discussion point in the meetsng. The board of trustees has taken an active slandpoinl on this risk, and have following year end, developed a business plan lo address these issues, looking al all aspecls of costs and ievenue wilhin the charity. This business plan has been shared with the nalional society who have endeavoured lo assist the charily whllsl changes and actlons documented ill Ihg business plan aro rollod out lo the charity over the nexl 12 months. RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEIWBER 2022 Plans for future perlods The Branch looks forward lo 2023, wllh the ftsllowlng kay ot4éelives'. Increase fundraising and community engagemenl aclivili8s Ihrwghoul th8 yè8r Conlinue implemenling efficienGy Improvements lo reduce operalional costs, with a spo¢Sflc foous on redu¢lng ulililies usaga Increase Ihè numbèr of. and skills of volunteers lo enable more flexible operalions whilsl mainlainino the highesl level of animal care. Structure. governonco ond management The charlly Is ¢onslilLÈled as an unincorporated association. The Chaiily operates as an autonomous branch ol the National RSPCA subjÉcl lo Ils ru16s lor branches. Thè Iruslees who served during Ihe year and up lo the dale ol signature of the finandal slalamenls were.. MrA Heyes (Re¥luned 1 De¢emb8r 2022) Mr J Lavery Ms L McKechnio Ms S Greenway Mr P Draycoll Mrs J Draycoll Mr M Peers M Higham S Davies C McGee (Resigned 30 October 20221 (Appolnled 22 September 20221 (Appointed 22 September 20221 IAppDinled 25 March 2022) The Trustees ar8 fully briefed on Ihoir rospDnsibllllles ils Truslees prior lo their acceptance of the role and are Issued with a guidance handbook on the iolo and responslbilllies of a Iruslee. The Iruslees are elected al the AGM and form a committee which governs the Blanch. The Tiuslees hold monlhly meellngs al which management deasions are made. The day to day running ol the Branch FS delegated lo the Bran¢h Opèrallons Manager. Support and slralegic direcUon18 given by the Trustee8. The princtpal lunding sources lor the Branch for 2022 continued lo bo from lees paid by the National RSPCA lor btsarding and caring of case animals al Warringlon Anitllal Cenlie. Invèstm¢ht Poll¢y The Truslee8 have, as a maller ol policy, only mado Investmenls in cash deposils with our nominaled bank(s) as tha reserves are insufficielll to allow for the inevitable r15ks Snvolved wllh equllles and olher longer-lerrn inveslmenls. The Branch does own a small number of shares whi¢h have been left lo the Branch as a legacy. The Trustees actively review the risks thal Ihe Charily faces on a regular bagls through r&g￿lar meelings ol the Trustees Ihal covgr operallonal and flnancial revSews. RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 The Iiuslees, report was approved by the Board ofTruslèes. S Dav68$ Tru5t¢g Dale.. 2410412023 RSPCA WARRINGTON, HALTON & ST HELENS STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 310ECEMBER 2022 The trustees are restK)nsible fDr preparing the Truslees. Report and Ihe financial slalemenls in accordance wllh applicable law and United Kingdom Accounling Slandards (United Kingdom Gènarally Accepted Accounllng Praclifyel. The law applicable lo charities in England and Wales Tequiies the IIu8lee8 to prepare financial slalemenls for each rinancxal yeai which give a Iiue and fair view of Ihe slate of affaiTS of the chaiily and of the incoming resources and applicalion of resources of Ihe charity for Ihal year. In preparlng thesé financlal slal&mènls, the Irusleès arè required lo.. select suitable accounting policles and then apply them conslslenlly,. obs0t￿ thè methods and princlples In lh& Charities SORP. make judgernenls and e51imales that are reasonable and prudenl.. stale whether applicable accounting standards have been followed, subject lo any maleTial deparlures disclosed and explalned In Ihe flnancial slalemenls., and prepare the flnancial slalements on the golng concern basls unle$s11 Is Inapproprlale lo pyé$umè thal Ihè charity will continue in operation. Thè Irusleés 8rè responsible for keeping sufficient aceounling records Ih21 disclos6 with reasonable acauracy al any time the financial position of the charily and enable them lo ensure that Ihe financial statements comply with Ihe Chalilios Act 2011, Ihg Charity IAcGounl& and Repprtsl Regulations 2008 and Iho provlsions of the Irusl deed. They ai8 also responsible for safeguarding the assets of the charity and hence for iaklng reasonable steps for Ihe pievention and detection ol fiaud and other irregulaiilies. RSPCA WARRINGTON, HALTON & ST HELENS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA WARRINGTON, HALTON & ST HELENS I report lo the Iruslees on my èxamlnallon of th8 Ilnancial slalemenls of RSPCA WaNinglon, Halton & Sl Helens {Ih8 charilyl lor the year ended 31 December 2022. Responslbllitles and basls of report As the Iruslees of the charily you are re8FM)n8lNe for the wepBralion of the Ilnancial statements in accordance wllh the requirom8nls of Ihé Charilies Act 2011 Ilhe 2011 Acll. I report in respeol of my examination of tho charlly's financial stalemenis carriad out under $8Ctlon 145 of the 2011 Act. In carrying oul my examlnalSon I have followed all Ihe dpplioable Directions glvon by the Charity Commissk)n under 8ecllon 14515llbl of tha 2011 Acl. Indepandènt éxamln&r's statement- matter of concern Id8ntlfle(I Since the charfly's gross Income exce8ded £250,000 your examlner musl bo a member of a body listed in section 145 of th8 2011 Acl. l ¢onfimi Ihal l am 4ualilied lo undertake Ihe ox8minalion because l am a member of ICAEW, which is one of the Ilslgd iM)dies. Your attention is drgwn lo lh8 fact Ihal the charily has prepared ftnancial 81alemenls in accordance with Accounllng and Reporting by Cha¥illes preparir>g Ilieir accounts in accordancé with tha Financial Reporting Standard applcable in the UK and Republic of Ireland IFRS 1021 in preference lo the Ac¢ounling and Reporting by Charill&s.' Slal6m8nl of Recommèndéd Practice issued on l April 2005 whlch is referred lo in the extant regulations bul has now been wilhdmwn. l undaisland that thls ha8 been done in order for financial slal¢monls lo provide a true and fair view in accordonco wilh GenerallyAccepled Accounllng Pracllce effecliva for reportlng p8rfod8 beginning on or afler q January 2015. I hava completed my examlnallon. I have identified a maller of ooncem In my r81)ort b&cause I have concems Ihal as menlloned in Note 24 there18 an uncertainty around th8 ability ol the Charity lo continue as a Going Conoom, The Trustees ar8 aw8re and are conslanlly monitoring Ihis maller and have plans lo mlliga18 this risk. I confimi Ihal no other mallers have come lo my allenlion In connealion wilh th8 gxamlnalfjon g5ving me cause lo believe Ihal in any malerial r6spÉcl'. accounllng recoré8 were not k8pl in respect of the charfly as roquired by section 130 of the 2011 Act., or 2 the financlal sialemenls do not accord wSlh Ihosa racord8,' or 3 the financial slalemenls do not comply with the applicable requirements concarning thé form and conlenl ol accounls sel oul In tha Chgrftl8s (Accounls and Reports) Regulations 2D08 olhgr than any requiTem8nl that the aocounts give a true and fair viow which Is not a maller consSdered as part of an indÉp8ndènl examination. I conflmi that Ihere are no other m8llers in connacllon ￿1￿ the examination lo whlch allenllon should bè drawn in Ihls report in order to enable a proper undersl¢indlng of the financial slalemenls to be reaehed. Champlon TLL Llrnli8d P Buck FCA. DChA 7-9 station Road Heskelh Bank Preston Lancashlre PR4 6SN Daled.. ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**Unrestricted Unrestricted**
**funds**
**funds**
**general**
**designated**
**2022**
**2022**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
95,739
-
Charitable activities
**4**
88,589
-
Other trading activities
**5**
16,663
-
Investments
**6**
9
-
Other income
**7**
50,000
-
**Total income**
251,000
-
**Expenditure on:**
Raising funds
**8**
188
-
Charitable activities
**9**
332,746
-
**Total expenditure**
332,934
-
**Net outgoing resources**
**before transfers**
(81,934)
-
Gross transfers between
funds
26,521
(26,521)
**Net expenditure for the year/**
**Net movement in funds**
(55,413)
(26,521)
Fund balances at 1 January
2022
78,387
793,219
**Fund balances at 31**
**December 2022**
22,974
766,698|**Total Unrestricted Unrestricted**
**funds**
**funds**
**general**
**designated**
**2022**
**2021**
**2021**
**£**
**£**
**£**
95,739
103,716
-
88,589
65,115
-
16,663
4,434
-
9
2
-
50,000
100
-
251,000
173,367
-
188
3,152
-
332,746
340,251
-
332,934
343,403
-
(81,934)
(170,036)
-
-
(793,219)
793,219
(81,934)
(963,255)
793,219
871,606
1,041,642
-
789,672
78,387
793,219|**Total**
**2021**
**£**
103,716
65,115
4,434
2
100
173,367
3,152
340,251
343,403
(170,036)
-
(170,036)
1,041,642
871,606| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 8 - RSPCA WARRINGTON, HALTON & ST HELENS BALANCE SHEET AS AT31 DECEM8ER 2022 2022 2021 NotÈ8 Flxed assets Tangible a88els Inveslmenls 13 14 766,698 1,252 793,219 1,252 767,950 794,471 Current assets Slocks Debtors Cash al bank and in hand 1,000 51,659 101,306 1,OOfl 12.451 140,154 17 153.965 153,605 Crèdltors.. amounts falling due wlthln ona year 19 188.4471 133.6741 Nel cuiienl assels 85.518 119,931 Totsl a85èts less current Ilabllities 833.468 914,402 Credltors.. amounts falllng duè after more than one year 20 143,796} {42,796) Net a$$8ts 789.672 871,806 Income funds UnreslriGled funds- designated Unréslricled funrfs- general 766.698 22,974 793,219 78,387 789,672 871,606 The financial slalemen18 were approved by Ihe Trustees on . 2410412023 S Davies Trustee **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **Charity information** RSPCA Warrington, Halton & St Helens is a local branch of the national RSPCA organisation. It is controlled by it's governing document which is the RSPCA branch rules and is an unicorporated charity ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds are items that the trustees have agreed to set aside for specific purposes. Further explanation of the nature of each fund is included in the notes to the financial statements. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. - 10 - **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **(Continued)** Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. The charity's primary activity is housing animals and the treatment and care of animals is mostly with the animals that are housed. The treatment of non-boarding animals is not material and, as such, has not been segregated within the accounts. ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **Support costs** Since the majority of activities/costs relate to the sole charitable activity heading all support costs have been allocated to the charitable activity and as such a separate analysis or allocation basis for support costs is not required. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: |Freehold land and buildings|2% p.a. straight line| |---|---| |Leasehold land and buildings|20% p.a. straight line| |Fixtures and fittings|15% p.a. reducing balance| |Equipment|25% p.a. reducing balance| |Motor vehicles|25% p.a. straight line| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Fixed asset investments** Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. ## **1.8 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). - 11 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **(Continued)** ## **1.9 Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. ## **1.10 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.11 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. - 12 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **(Continued)** ## **1.12 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.13 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **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 ongoing 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. ## **3 Donations and legacies** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Donations and gifts|51,989|49,969| |Legacies receivable|-|42,627| |Grants|43,750|11,120| ||95,739|103,716| |**Grants receivable for core activities**||| |NWRB Grant|-|11,120| |RSPCA Door to Door Grant|23,218|-| |RSPCA Energy Grant|3,905|-| |RSPCA General Grant|10,490|-| |RSPCA CCTV Grant|5,937|-| |Other|200|-| ||43,750|11,120| - 13 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **4 Charitable activities** ||**Housing**|**Housing**| |---|---|---| ||**animals**|**animals**| ||**2022**|**2021**| ||**£**|**£**| |Services provided under contract|81,014|57,457| |Other income|7,575|7,658| ||88,589|65,115| ## **5 Other trading activities** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Fundraising events|81|1,929| |Shop income|16,582|2,505| |Other trading activities|16,663|4,434| |**Investments**||| ||**Unrestricted**|Unrestricted| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Interest receivable|9|2| |**Other income**||| ||**Unrestricted**|Unrestricted| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Net gain on disposal of tangible fixed assets|50,000|100| ## **6 Investments** ## **7 Other income** - 14 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **8 Raising funds** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**general**|general| ||**2022**|2021| ||**£**|£| |Fundraising and publicity||| |Other fundraising costs|188|3,152| ||188|3,152| ## **9 Charitable activities** |Staff costs
Depreciation and impairment
Direct costs
Information technology
Share of governance costs (see note 10)|**Raising**
**funds**
**2022**
**£**
175,418
18,519
116,330
18,094
328,361
4,385
332,746|**Raising**
**funds**
**2021**
**£**
219,577
18,617
97,782
4,275| |---|---|---| |||340,251
-| |||340,251| ## **10 Support costs** |Accountancy
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
4,385
-
4,385
-
4,385|**2022**
**£**
4,385| |---|---|---| |||4,385| |||4,385| ## **11 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. - 15 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **12 Employees** The average monthly number of employees during the year was: |The average monthly number of employees during the year was:||| |---|---|---| |**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
10
**2022**
**£**
167,933
3,602
3,883
175,418|**2021**
**Number**
10| |||**2021**
**£**
205,383
10,424
3,770| |||219,577| There were no employees whose annual remuneration was more than £60,000. - 16 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **13 Tangible fixed assets** |**Freehold land**
**and buildings**
**£**
**Cost**
At 1 January 2022
1,174,964
Additions
-
Disposals
(10,000)
At 31 December 2022
1,164,964
**Depreciation and impairment**
At 1 January 2022
388,888
Depreciation charged in the year
15,721
At 31 December 2022
404,609
**Carrying amount**
At 31 December 2022
760,355
At 31 December 2021
786,076|**Leasehold**
**land and**
**buildings**
**Fixtures and**
**fittings**
**£**
**£**
5,649
23,955
-
-
-
-
5,649
23,955
5,649
22,321
-
245
5,649
22,566
-
1,389
-
1,634|**Equipment Motor vehicles**
**£**
**£**
38,815
5,413
1,998
-
-
-
40,813
5,413
36,013
2,706
1,200
1,353
37,213
4,059
3,600
1,354
2,802
2,707|**Total**
**£**
1,248,796
1,998
(10,000)
1,240,794
455,577
18,519
474,096
766,698
793,219| |---|---|---|---| - 17 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **14 Fixed asset investments** |**Cost or valuation**
At 1 January 2022 & 31 December 2022
**Carrying amount**
At 31 December 2022
At 31 December 2021
**15**
**Financial instruments**
**Carrying amount of financial assets**
Instruments measured at fair value through profit or loss
**16**
**Stocks**
Finished goods and goods for resale
**17**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**18**
**Loans and overdrafts**
Other loans
Payable after one year|**Unlisted**
**investments**
**£**
1,252
1,252
1,252
**2022**
**2021**
**£**
**£**
1,252
1,252
**2022**
**2021**
**£**
**£**
1,000
1,000
**2022**
**2021**
**£**
**£**
47,609
7,134
-
506
4,050
4,811
51,659
12,451
**2022**
**2021**
**£**
**£**
43,796
42,796
43,796
42,796| |---|---| - 18 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **18 Loans and overdrafts** **(Continued)** The loan relates to an amount advanced from the National Royal Society for the Protection of Animals, of which the charity is an independent branch. In previous years it was agreed with the National Society that repayments on the loan could be deferred, and repayment was therefore deferred. The National charity has proposed a repayment of the loan over 5 years, however this remains suspended at this time with the agreement of the National Society. ## **19 Creditors: amounts falling due within one year** |Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
**Creditors: amounts falling due after more than one year**
Borrowings|**2022**
**£**
7,674
34,031
-
46,742
88,447
**2022**
**£**
43,796|**2021**
**£**
10,767
17,279
1,181
4,447| |---|---|---| |||33,674| |||**2021**
**£**
42,796| ## **20 Creditors: amounts falling due after more than one year** ## **21 Designated funds** The designated fund of £766,698 represents the net book value of fixed assets shown in the Balance Sheet - i.e. balances within funds that are not liquid resources but already spent on capital items. ## **22 Analysis of net assets between funds** |**Unrestricted**
**funds**
**Designated**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
December 2022 are
represented by:
Tangible assets
-
766,698
Investments
1,252
-
Current assets/(liabilities)
65,518
-
Long term liabilities
(43,796)
-
22,974
766,698|**Total**
Unrestricted
funds
Designated
funds
**2022**
2021
2021
**£**
£
£
766,698
-
793,219
1,252
1,252
-
65,518
119,931
-
(43,796)
(42,796)
-
789,672
78,387
793,219|Total
2021
£
793,219
1,252
119,931
(42,796)| |---|---|---| |||871,606| ## **23 Related party transactions** - 19 - ## **RSPCA WARRINGTON, HALTON & ST HELENS** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **23 Related party transactions** **(Continued)** ## **Transactions with related parties** The branch is a member of the RSPCA National legacy scheme under which the national society administer the legacies left to the branch for a nominal fee of 2.5%. Legacies shown in these accounts are net of the 2.5% deducted by the national society. The amount received through this scheme during the year was £NIL (2021: £42,627). The branch also transacts with the national society by providing boarding services to animals rescued by the national society in their region. The amount charged to RSPCA national for these services in the year amount to £81,014 (2021: £60,304). The balance outstanding at the year end is £43,150 (2021: £7,137) and is shown in Trade Debtors. The branch purchase items of medical equipment and other items from the national society. The amount charged by the national society in the year amounted to £11,923 (2021: £8,765). The balance owing at the year end is £20,219 (2021: £14,325) and is shown in Trade Creditors. ## **24 Going Concern** The Trustees regularly assess the Charity’s ability to continue as a Going Concern and are aware that the continuation of losses at the current level are unsustainable. Whilst this has been identified the Trustees have also drawn up contingency plans which would enable the Charity to continue. As a Strategic Centre for the National Society there are options of accessing assistance from them which would ensure the future of the Branch. Alongside this option the Trustees continue to evaluate strategic options which would ensure that animal welfare is still met. In addition the charity has received substantial legacies since the year end which will help improve results in the year to December 2023. - 20 -