2020-12-31-accounts

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

FOR

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

		Page
Report of the Trustees	1	to	6
Independent Examiner's Report		7
Statement of Financial Activities		8
Balance Sheet		9
Cash Flow Statement		10
Notes to the Cash Flow Statement		11
Notes to the Financial Statements	12	to	19
Detailed Statement of Financial Activities	20	to	21

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the branch are to promote the work and objects of the National Society of the RSPCA - to promote kindness or to suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society. The key aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned. The Trustees have reviewed the outcomes and achievements of the Branch's objectives and activities for the year to ensure they remain focussed on the charity's aims and continue to deliver benefits to the public.

Public benefit

The Trustees have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission which can be illustrated as follows:

The Branch supports the local Inspectors by taking in, free of charge, mistreated or abandoned animals including pets whose owners suffer ill health or financial difficulties or pass away.

The Branch provides education, information and advice, benefiting the public by promoting compassionate human sentiments towards animals.

The Branch provides subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. This is achieved through a voucher scheme.

During 2020, 102 welfare vouchers were issued to the public with a value of £6,000 thus benefiting those on means tested benefits by giving financial help to obtain veterinary care for companion animals.

The Branch offers subsidised neutering and micro-chipping of companion animals for owners on low incomes. This helps to control dog and cat populations and promotes responsible pet ownership.

Animals in the care of the Branch receive veterinary treatment, vaccination, neutering, and micro-chipping and are assessed for rehoming.

Free animal care advice is offered to pet owners, and talks are given by invitation to local school children about caring for pets. These activities benefit the public through the promotion of responsible pet ownership.

RSPCA Durham & District Branch provides volunteering opportunities for those who wish to support our work including trusteeship, fundraising and some animal care via help with our animals or fostering. This benefits local people, schools and companies by providing the possibility of doing work which is compassionate and rewarding.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

OBJECTIVES AND ACTIVITIES

Significant activities

The main activities to achieve this are the operation of an animal re-homing programme and an animal welfare service to help provide subsidised veterinary care to animals in need.

Our force of volunteers provides invaluable support. The current emergency has however meant that our vulnerable shop volunteers have not been able to help and whilst closed most of the rest of the shop volunteers and staff have been unavailable. We estimate that our volunteers contributed some 10,000 hours of their free time during 2020, which equates to a financial contribution of over £87,000.

Once again we have experienced another busy year despite the emergency the branch has adopted 27 dogs and 272 cats. This is slightly higher than our rehoming figure for 2019 (243 animals) we had a number of longer term residents in our care in 2020 who need additional support before we were able to find them their forever homes.

Lucy, a 2 year old, had many litters of kittens. She has a sweet nature. Lucy has now been spayed and chipped and ready for the right home, but is missing right front leg.

Angel, a 14 year old King Charles Cavalier Spaniel, came to us from the Inspectors with severe hair loss and blind in one eye. Taken into foster care by one of our Trustees, now doing very well, with a beautiful full coat. The previous owner was banned for 10 years.

Income for the Branch is raised in a number of ways including through our shops at Langley Moor, Framwellgate Moor and more recently Belmont, from donations, adoption fees and fundraising.

We are also extremely grateful to the customers and members of the public who support our shops by buying items and donating goods and without whom we would not be able to operate and help the animals we do.

During 2020 the Branch organised and held a number of fundraising activities which raised a total of £2,436. These events included collections at the Pets at Home store in Consett, Durham and, with thanks to the RSPCA Darlington and District Branch, Bishop Auckland.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

OBJECTIVES AND ACTIVITIES

Volunteers

As mentioned, we estimate our volunteers provide over 10,000 hours of their time to support the Branch and we would like to thank all the volunteers for their hard work and dedication throughout the year. Volunteering opportunities provide through trusteeship, fostering, fundraising, retail work in our shops, home visiting and website and social media administration.

We would like to thank all the volunteers for their hard work and dedication throughout the year who have helped us in looking after and finding loving new homes for all of the animals in our care in 2020. Without their support, we would not be able to help the number of animals and the new adopters we do. We would also like to thank the staff and owners at Deerness Boarding Kennels & Cattery who often go over and above expectations to provide support to the Branch.

The leaving of Deerness kennels with resident cats threw us on our own resources in a way we could not have imagined we were lucky in finding foster families within the people we had dealt with over the years. Cats and all equipment needed had to be collected from end of the drive by fosterers because of the lockdown.

The next best ever offer came from Janet Angus and her sister Joanne who were Deerness dog walkers previously. They came to us with the offer of help as fosterers within their own homes, including in the Conservatory, Bedrooms and Dining room. All stripped out and made safe for cats.

Hilda, Barbara, Jen and I continue to offer our spaces including Cages, time and vet runs, animal collections as over the proceeding times.

Welfare help, including neutering vouchers is always available. The vets we deal with have accommodated us well throughout the pandemic. Weardale at Crook, Vets4pets, Durham and Scott Mitchell at Tow Law. We are very grateful for the price reductions at Scott Mitchell for operations.

Consequent of the lockdown we had only one dog left in Deerness Kennels, luckily we were able to foster him until rehomed. Since then we have been extremely lucky with offers of foster homes, although not many dogs have come into care during this time.

We have gradually had more dogs in care, using both fosterers and also Deerness Kennels on a casual basis. We would like to thank all our many supporters during this difficult time and especially our regular helpers, Jane Swinney, Ruth Dolan and Susan Fleming.

There were a number of changes in our shops in 2020, the closure of the shops due to the Covid and changes in staffing and although we endured a difficult start to our new Belmont shop, including closure for November after our opening on 14 October 2020, we are indebted to the staff and volunteers at all of our shops, including Langley Moor and Framwellgate Moor and the new Belmont store. Their dedication and passion not only helped support the Branch in a difficult period but have been instrumental in putting in sound foundations which we hope to build on in 2020 to help meet the increasing costs of our animal welfare work.

The Committee would therefore like to place on record our thanks to Christine Angus our Branch Retail Manager. David Peel and Debra Hind at the Langley Moor shop, Stephen Kenny and Amy Haywood at the Framwellgate moor shop and Samantha Angus and Ruth Anderson at our Belmont shop. Thanks also goes to all of our Volunteers for all their work during this last year.

During 2020 the Branch were unable to hold their usual fayres and dog show due to the Covid Emergency. These events included collections at the Pets at Home stores in Consett and Durham. We would also like to thank the staff at Pets at Home who came along and helped on the day.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

ACHIEVEMENT AND PERFORMANCE

Conclusion and future

This has been a difficult year for everyone, however we are in a very good financial position due to legacies and grants. For the future Pets at Home, Consett has again chosen the Branch as their charity of the year and we hope to hold a number of fundraising events at the store when the Covid epidemic allows. The Branch also intends to increase the net income, i.e. the income after taking into account cost of raising the money, we are also looking at ways of using the legacies to provide long term help, in the short term we ran (2021) a neutering campaign.

As mentioned earlier Volunteers are important in this, from assisting at events, helping with dog walking, fostering animals, as rehoming visitors, helping to get animals out to their new homes, administration, raising new ideas and ways to increase income, and finally especially assisting at our shops and working as a volunteer Trustee.

FINANCIAL REVIEW

Investment policy and objectives

At 31 December 2020 the Branch investment policy was:

" That the Barclays Bank current account not fall below £1,000."

" That the Santander current account balance should not fall below £1,000."

" That the Lloyds TSB account balances should not fall below £10,000."

The Trustees recognise that this policy should be reviewed on an annual basis following the publication of the independently examined accounts for the previous year. In line with the Investment policy at December 2010 we continue to review the investment in short term Treasury funds and these continue to produce a substantial increase in interest over available bank accounts.

Reserves policy

The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branch's general purposes after all commitments have been met.

The trustees consider that holding twelve months of running costs to be an appropriate level of reserves. Holding this level of reserves is considered to be prudent and allows the trustees to meet obligations under leases and meet urgent requirements for funding. It also allows flexibility of reacting to events and running campaigns. The charity is required, under the terms of the leases, to maintain the shops to a minimum standard. The trustees are also conscious that they need to continually invest in the look of the premises so as to remain competitive.

In addition the Branch may hold "restricted reserves" which represent funds donated for a specific purpose, which cannot be used for anything other than the purpose for which they were donated.

The branch holds unrestricted reserves of £848,779 and restricted reserves of £4,404 represented by the net current assets of £846,341. It is very important for the branch to generate enough funds to run day to day expenses.

It is the opinion of the Trustees that the existing reserves are sufficient to meet any reduction in incoming resources.

The Branch is currently holding reserves well in excess of our normal reserve due to the large amount of Legacies received in 2020. The Trustees are looking at how best to use these legacies for the long-term benefit of the Branch and the animals.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The RSPCA Durham and District Branch is an unincorporated charitable organisation and a separately registered branch of the Royal Society of the Prevention of Cruelty to Animals (the Society) carrying out its direct animal welfare work in the northern part of County Durham. Its registered charity number is 232263.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment, appointment and training of new trustees

Trustees are recruited mostly through being personally known to current Trustees and who have been associated with the branch for some time. If not already members of the Society they are asked to join and wait the required three months. An initial interview is made by the Chairman with the potential Trustee to explain the duties and responsibilities of trusteeship. They will be asked to attend a Committee meeting as a visitor to introduce themselves to the other Trustees and thereafter if they feel they can fulfil their duties and would like to stand, they are entered into the election process at the AGM or they may be co-opted at other times of the year. Other Trustees may join through enquiry to the branch offering to volunteer and Trusteeship is offered as an option along with other alternatives such as fostering or home visiting.

Organisational structure

All policy, planning, major financial or strategic decisions are made by the Trustees in committee. Operational decisions on a day to day basis are made by the appropriate people who have responsibility for their areas of activity such as the animal rehoming co-ordinators. One Trustee is designated as the Shop Co-ordinator and is the Line Manager for the shop manager. The Committee meet once a month to discuss all matters relating to the work of the branch but issues are also discussed by the animal co-ordinators when they meet at the kennels weekly.

Induction and training of new trustees

After new Trustees have been elected they are given the Trustee Induction Pack, the RSPCA publications 'Guidance for Branch Trustees' and the 'Branch and RSPCA Rules'. As part of their induction they are taken to the branch shop to meet the staff and to the Kennels to see the animals and meet the staff there.

Related parties

We have been assisted throughout the year by regional and local RSPCA staff.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

232263

Principal address

20 High Street Langley Moor Co. Durham DH7 8JN

Trustees

J Myatt - Chair Mrs C Whillis Mrs L Whittle Mrs P Bartlett - Treasurer Mrs K Myatt Mrs H Domville N J Coney K F Tabero

Independent Examiner

David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

REFERENCE AND ADMINISTRATIVE DETAILS

The Trustees are elected annually from the Branch membership at the Annual General Meeting and form the management Committee of the Branch.

Other relevant organisations are as follows:

Bankers: Barclays Bank plc, 6/7 Market Place, Durham Lloyds TSB, Consett Santander, Merseyside, Liverpool

Approved by order of the board of trustees on 10 June 2021 and signed on its behalf by:

J Myatt - Chair - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Durham and District Branch

I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Durham and District Branch (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

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

Independent examiner's statement

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

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

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW

10 June 2021

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 742,056 Other trading activities 3 128,835 Investment income 4 159 Total 871,050 EXPENDITURE ON Raising funds 5 135,528 Charitable activities 6 Kennelling and fostering 22,832 Welfare 16,126 Other support costs 36,312 Total 210,798 NET INCOME 660,252 RECONCILIATION OF FUNDS Total funds brought forward 188,527 TOTAL FUNDS CARRIED FORWARD 848,779	Restricted funds £ 15,000 - - 15,000 - 10,596 - - 10,596 4,404 - 4,404	2020 Total funds £ 757,056 128,835 159 886,050 135,528 33,428 16,126 36,312 221,394 664,656 188,527 853,183	2019 Total funds £ 71,361 192,929 18
			264,308 115,945 65,337 4,271 30,511
			216,064
			48,244 140,283
			188,527

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

BALANCE SHEET 31 DECEMBER 2020

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 11 6,842 CURRENT ASSETS Debtors 12 7,970 Prepayments and accrued income 53,506 Cash at bank and in hand 798,882 860,358 CREDITORS Amounts falling due within one year 13 (18,421) NET CURRENT ASSETS 841,937 TOTAL ASSETS LESS CURRENT LIABILITIES 848,779 NET ASSETS 848,779 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - - - 4,404 4,404 - 4,404 4,404 4,404	2020 Total funds £ 6,842 7,970 53,506 803,286 864,762 (18,421) 846,341 853,183 853,183 848,779 4,404 853,183	2019 Total funds £ 7,484 7,395 5,781 180,180 193,356 (12,313) 181,043 188,527 188,527 188,527 - 188,527

The financial statements were approved by the Board of Trustees and authorised for issue on 10 June 2021 and were signed on its behalf by:

J Myatt - Chair - Trustee

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2020

Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2020 £ 623,473 623,473 (526) 159 (367) 623,106 180,180 803,286	2019 £ 46,663
		46,663
		- 18
		18
		46,681 133,499
		180,180

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2020

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
		2020	2019
		£	£
	Net income for the reporting period (as per the Statement of Financial
	Activities)	664,656	48,244
	Adjustments for:
	Depreciation charges	1,168	1,321
	Interest received	(159)	(18)
	Increase in debtors	(48,300)	(2,713)
	Increase/(decrease) in creditors	6,108	(171)
	Net cash provided by operations	623,473	46,663

2.

ANALYSIS OF CHANGES IN NET FUNDS

	At 1.1.20	Cash flow	At 31.12.20
	£	£	£
Net cash
Cash at bank and in hand	180,180	623,106	803,286
	180,180	623,106	803,286
Total	180,180	623,106	803,286

The notes form part of these financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

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

Tangible fixed assets

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

Improvements to property	- 15% on reducing balance
Fixtures and fittings	- 15% on reducing balance
Equipment	- 15% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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

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

2. DONATIONS AND LEGACIES

Donations Legacies Grants	2020 £ 54,273 647,996 54,787 757,056	2019 £ 61,361 10,000 -
		71,361

continued...

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

2. DONATIONS AND LEGACIES - continued

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

Adoption for pets Covid-19 Support grants 3. OTHER TRADING ACTIVITIES Fundraising events Shop income Neutering claim Dog show income 4. INVESTMENT INCOME Deposit account interest 5. RAISING FUNDS Other trading activities Purchases Wages Stationery Telephone Rent Light and heat Insurance Cleaning Refreshments Sundry Rates, water and waste Repairs and renewals Depreciation - shop fittings Depreciation - equipment Depreciation - improvements to shop	2020 £ 15,000 39,787 54,787 2020 £ 2,436 126,183 216 - 128,835 2020 £ 159 2020 £ 16,469 84,719 391 1,257 21,891 2,000 405 176 42 1,316 3,281 2,413 711 90 367 135,528	2019 £ - - - 2019 £ 1,233 189,911 1,000 785	2019 £ - -
			-
		192,929
		2019 £ 18 2019 £ 1,823 75,162 149 1,296 20,911 3,395 344 198 185 985 6,725 3,451 783 106 432
		115,945

continued...

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

6. CHARITABLE ACTIVITIES COSTS

Kennelling and fostering Welfare Other support costs 7. SUPPORT COSTS Other support costs	Support Direct costs (see Costs note 7) £ £ 33,428 - 16,126 - - 36,312 49,554 36,312 Governance Other costs £ £ 35,112 1,200	Totals £ 33,428 16,126 36,312
		85,866
		Totals £ 36,312

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

	2020	2019
Number of trustees who were paid expenses	4	5
Nature of the expenses	Mileage allowance
Total amount paid	£1,445	£1,726

9. STAFF COSTS

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

Admin Retail No employees received emoluments in excess of £60,000.	2020 1 6 7	2019 1 6
		7

continued...

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 71,361 Other trading activities 192,929 Investment income 18 Total 264,308 EXPENDITURE ON Raising funds 115,945 Charitable activities Kennelling and fostering 65,337 Welfare 4,271 Other support costs 30,511 Total 216,064 NET INCOME 48,244 RECONCILIATION OF FUNDS Total funds brought forward 140,283 TOTAL FUNDS CARRIED FORWARD 188,527	Restricted funds £ - - - - - - - - - - - -	Total funds £ 71,361 192,929 18
		264,308 115,945 65,337 4,271 30,511
		216,064
		48,244 140,283
		188,527

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

11. TANGIBLE FIXED ASSETS

Improvements Fixtures to and property fittings Equipment £ £ £ COST At 1 January 2020 14,005 13,003 2,381 Additions - 526 - At 31 December 2020 14,005 13,529 2,381 DEPRECIATION At 1 January 2020 11,558 8,569 1,778 Charge for year 367 711 90 At 31 December 2020 11,925 9,280 1,868 NET BOOK VALUE At 31 December 2020 2,080 4,249 513 At 31 December 2019 2,447 4,434 603 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2020 £ Other debtors 4,125 Social security and other tax - VAT 3,801 Prepayments 44 7,970 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2020 £ Trade creditors 10,715 Taxation and social security 930 Other creditors 6,776 18,421	Totals £ 29,389 526	Totals £ 29,389 526
	29,915
	21,905 1,168
	23,073
		6,842
		7,484
		2019 £ 1,000 1,608 4,169 618
		7,395
		2019 £ 8,892 - 3,421
	12,313

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years In more than five years	2020 £ 33,272 109,722 13,878 156,872	2019 £ 13,523 34,800 -
		48,323

15. MOVEMENT IN FUNDS

Unrestricted funds General fund Restricted funds Adoption for pets TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Adoption for pets TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS	At 1.1.20 £ 188,527 - 188,527 Incoming resources £ 871,050 15,000 886,050 At 1.1.19 £ 140,283 140,283	Net movement At in funds 31.12.20 £ £ 660,252 848,779 4,404 4,404 664,656 853,183 Resources Movement expended in funds £ £ (210,798) 660,252 (10,596) 4,404 (221,394) 664,656 Net movement At in funds 31.12.19 £ £ 48,244 188,527 48,244 188,527	At 31.12.20 £ 848,779 4,404
			853,183
			664,656
			At 31.12.19 £ 188,527
			188,527

continued...

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 264,308 264,308	Resources Movement expended in funds £ £ (216,064) 48,244 (216,064) 48,244	Resources Movement expended in funds £ £ (216,064) 48,244 (216,064) 48,244
			48,244

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Adoption for pets TOTAL FUNDS	At 1.1.19 £ 140,283 - 140,283	Net movement in funds £ 708,496 4,404 712,900	At 31.12.20 £ 848,779 4,404
			853,183

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

Incoming resources £ Unrestricted funds General fund 1,135,358 Restricted funds Adoption for pets 15,000 TOTAL FUNDS 1,150,358	Resources Movement expended in funds £ £ (426,862) 708,496 (10,596) 4,404 (437,458) 712,900	Resources Movement expended in funds £ £ (426,862) 708,496 (10,596) 4,404 (437,458) 712,900
		712,900

continued...

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

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

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020, or for the year ended 31 December 2019.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Grants Other trading activities Fundraising events Shop income Neutering claim Dog show income Investment income Deposit account interest Total incoming resources EXPENDITURE Other trading activities Shop fittings and purchases Wages Stationery Telephone Rent Light and heat Insurance Cleaning Refreshments Sundry Rates, water and waste Repairs and renewals Depreciation - shop fittings Depreciation - equipment Depreciation - improvements to shop Charitable activities Welfare costs Kennelling and fostering costs Adoption costs	2020 £ 54,273 647,996 54,787 757,056 2,436 126,183 216 - 128,835 159 886,050 16,469 84,719 391 1,257 21,891 2,000 405 176 42 1,316 3,281 2,413 711 90 367 135,528 11,102 18,865 19,587 49,554	2019 £ 61,361 10,000 -
		71,361 1,233 189,911 1,000 785
		192,929 18
		264,308 1,823 75,162 149 1,296 20,911 3,395 344 198 185 985 6,725 3,451 783 106 432
		115,945 4,271 44,770 20,567
		69,608

This page does not form part of the statutory financial statements

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
Support costs Other Cybertill licence Travelling expenses Telephone, postage and stationery Advertising Card charges Administration wages Legal & professional fees Payroll fees Irrecoverable VAT Governance costs Accountancy fees Total resources expended Net income	2020 £ 3,318 1,664 1,544 - 1,228 17,700 6,848 1,829 981 35,112 1,200 221,394 664,656	2019 £ 2,658 2,813 2,332 75 1,202 17,254 2,166 811 -
		29,311 1,200
		216,064
		48,244

This page does not form part of the statutory financial statements

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