2022-12-31-accounts

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

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

Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DHI1 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 2022

		Page
Report ofthe Trustees	1	to	6
Independent Examiner's Report		7
Statement ofFinancial Activities		8
Balance Sheet		9
Cash Flow Statement		10
Notes to the Cash Flow Statement		11
NotestotheFinancialStatements	12	to	18

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 ofthe[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 both a vouchers scheme and payment of part or whole (neutering scheme only).

During 2022, welfare help was issued to the public with a value of £44,911 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 2022

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.

In 2022, we provided welfare help worth £44,911 to cats, dogs and other animals.

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 20,000 hours of their free time during 2022, which equates to a financial contribution of over £190,000.

Once again we have experienced another busy year. Despite the emergency the branch has adopted 37 dogs and 130 cats (167 animals). This is lower than our rehoming figure for 2021 (210 animals) but we had a numberof longer term residents in our care in 2022, as well as those who need additional support, before we were able to find them their forever homes.

Ernie a 6 year old Shih Tzu came to us via the Inspectors. He was severely matted with a hair roller in his coat. The vet groomed and neutered him, but he was starting to shut down with the stress of all that had happened to him, so he went into foster care, where he picked up greatly with the company of Ruth and her two dogs. He again went to the vets having developed a limp and was X-rayed which showed a luxating patella, which required a further operation. He is now enjoying life in a new home. Before and after photos. Wea si pr eee nec nner NSS | ie awe a : cal * ey) 1 ee 4 4 m fC mae ‘ge | ) ¥ ¥ as NN + cy _ \ u

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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 2022

A member of the public reported man in Willington, selling underage, underweight kittens to children at his door. This was reported to NCC. An Inspector went to the road and checked she had the correct address and we confirmed it. She did not enter property due to stench. Following on the man was given an eviction notice by the housing officer, who met with our volunteers and the adult cats were handed over to volunteers. The housing officer, who was changing the lock, took tape off bathroom door, where he found kittens, dead in the toilet. The man came back and took remaining queen and kitten in his back pack and left on his bike. All cats/kittens handed over, had fleas, worms, herpes virus and cat flu and compiler bacta. All animals required intensive care for months.

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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 2022 the Branch organised and held a number of fundraising activities which raised a total of £4,283.

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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 2022

OBJECTIVES AND ACTIVITIES

Volunteers

We would like to thank all the volunteers, both at our shops and with cats and dogs, for their hard work and dedication throughout the year who have helped us in looking after and finding loving new homes for all the animals in our care in 2022. 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, for their work in 2022 with the dogs and cats, who have often gone over and above expectations, to provide support to the Branch.

We have gradually had more dogs in care, using both fosterers and 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 as well as Janet Angus, Barbra Walker, Jen Reeve and for all the help with Pets at Home, Liz Lundy and Sandra Winn

There were a number of changes in our shops in 2022, we have had a successful year in our shops due to a high increased number of donations and customers. The number of volunteers in our shops has also increased and we are so very grateful for all their hard work in helping us raise money. At the back end of 2022 we decided to work with probation by letting people complete their community service by volunteering in our shops. We have also been working with the local community for example Cheesy Waffles the local youth group for disabled people who came and decorated our shop windows. We look forward to seeing what the next year will bring.

The Committee would therefore like to place on record our thanks to Christine Angus our Branch Retail Manager. David Peel and Stephen Kenney at the Langley Moor shop, Cole Waite Jade Lowther Framwellgate Moor shop and Samantha Angus and Natasha Haygarth at our Belmont shop. Thanks also goes to all of our Volunteers for all their work during this last year.

ACHIEVEMENT AND PERFORMANCE

Conclusion and future

During 2022 the Branch was able to hold their Annual General Meeting covering 2021 accounts and in November a very successful Christmas Fayre, though the dog show could not take place again. We would also like to thank the staff at Pets at Home (Consett) who have again supported us has their local Charity.

FINANCIAL REVIEW

Investment policy and objectives

At 31 December 2022 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 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 2022 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.

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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 2022

FINANCIAL REVIEW

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 £905,562 represented by the net current assets of £892,227. This is well in excess of the Trustees intended reserve and has arose from very large legacies received in late 2020; the Trustees therefore designated these sums (in the amount of £650,000) for long term project of building or purchasing a Kennel or Cattery to house animals in our care.

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

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.

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, have the required 3 month membership at the time of the AGM 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 assisting in our shops, 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.

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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 2022

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 Domvville N J Coney K F Tabero T Dominic (appointed 23/6/2022)

Independent Examiner David Holloway BA(HONS) FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DHI ITW

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 ple. 6/7 Market Place. Durham Lloyds. Consett Santander, Merseyside. Liverpool

Approved by order of the board of trustees on 25 May 2023 and signed on its behalf by:

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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 DUREAM 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 2022.

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 Iam qualified to undertake the examination because Iam a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Ihave 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:

ls 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 oh 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.

[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.

OMAeowes

David Holloway BACHONS) FCA DChA

Ribchesters. Chartered Accountants Finchale House Belmont Business Park Durham DHI |1TW ja ¥

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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 2022

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
INCOME ANDENDOWMENTS FROM
Donations and legacies	2	49,497	-	49,497	192,859
Other trading activities	3	281,281	-	281,281	184,919
Investment income	4	356	-	356	233
Total		331,134	-	331,134	378,011
EXPENDITURE ON
Raising funds	5	197,084	-	197,084	176,284
Charitable activities	6
Kennelling and fostering		49,039	-	49,039	33,955
Welfare		77,722	-	77,722	47,712
Other support costs		38,501	-	38,501	35,054
Total		362,346	-	362,346	293,005
NET INCOME/(EXPENDITURE)		(31,212)	-	(31,212)	85,006
RECONCILIATION OF FUNDS
Total funds brought forward		938,189	-	938,189	853,183
TOTALFUNDSCARRIEDFORWARD		906,977	-	906,977	938,189

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 DECEMBIER 2022

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	Se	S	£	£
FIXED ASSETS
Tangible assets	I]	13,335	-	13,335	7.393
CURRENT ASSETS
Debtors Prepayments and accrued income Cash at bank and in hand	12	34.394 10.890 878.702	- - -	34,394 10.890 878,702	21,422 33,107 906,201
		923.986	-	923.986	960,730
CREDITORS
Amounts falling due within one year	13	(30.344)	-	(30.344)	(29.934)
NET CURRENT ASSETS		893.642	-	893.642	930.796
TOTAL ASSETS LESS CURRENT
LIABILITIES		906.977	-	906.977	938.189
NET ASSETS		906.977	-	906.977	938.189
FUNDS	IS
Unrestricted funds				906.977	938.189
TOTALFUNDS				906.977	938.189

The financial statements were approved by the Board of Trustees and authorised for issue on 25 May 2023 and were signed on its behalf by:

J ivfyate- Chat - 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 2022

		2022	2021
	Notes	£	E
Cash flows from operating activities
Cash generated from operations	1	(20,355)	104,364
Net cash (used in)/provided by operating activities		(20,355)	104,364
Cash flows from investing activities
Purchase oftangible fixed assets		(7,500)	(1,682)
Interest received		356	233
Net cash used in investing activities		(7,144)	(1,449)
Change in cash and cash equivalents in
the reporting period		(27,499)	102,915
Cash and cash equivalents at the
beginning ofthe reporting period		906,201	803,286
Cash and cash equivalents at the end of
thereportingperiod		878,702	906,201

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 2022

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
	2022	2021
	£	£
Net (expenditure)/income for the reporting period (as per the
Statement ofFinancial Activities)	(31,212)	85,006
Adjustments for:
Depreciation charges	1,558	1,131
Interest received	(356)	(233)
Decrease in debtors	9,245	6,947
Increase in creditors	410	11,513
Netcash(usedin)/providedbyoperations	(20,355)	104,364

1. ANALYSIS OF CHANGES IN NET FUNDS

	At 1.1.22	Cash flow	At 31.12.22
	£	£	£
Net cash
Cash at bankand in hand	906,201	(27,499)	878,702
	906,201	(27,499)	878,702
Total	906,201	(27,499)	878,702

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 2022

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 AND LEGACIES
	2022	2021
	£	£
Donations	36,656	84,615
Legacies	730	29,950
Grants	12,111	78,294
	49,497	192,859

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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 2022

1. DONATIONS AND LEGACIES - continued Grants received, included in the above, are as follows:

			2022	2021
			£	£
	Adoption forpets		-	1,500
	COVID-19 Support grants		-	49,253
	Kickstart grant		12,111	27,541
			12,111	78,294
3.	OTHERTRADING ACTIVITIES
			2022	2021
			£	£
	Fundraising events		4,283	2117
	Shop income		276,998	182,802
			281,281	184,919
4,	INVESTMENT INCOME
			2022	2021
			£	£
	Deposit account interest		356	233
5.	RAISING FUNDS
	Other trading activities
			2022	2021
			£	£
	Purchases		1,745	769
	Wages		143,973	128,210
	Stationery		499	200
	Telephone		3,148	1,802
	Rent		31,303	31,120
	Light and heat		6,254	2,491
	Insurance		1,237	415
	Cleaning		557	549
	Refreshments		45	49
	Sundry		2,720	2,912
	Rates, water and waste		3,951	3,979
	Repairs and renewals		95	2,657
	Depreciation - shop fittings		988	637
	Depreciation - equipment		304	182
	Depreciation - improvements to	shop	265	312
			197,084	176,284

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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 2022

6. CHARITABLE ACTIVITIES COSTS

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||||||| |---|---|---|---|---|---| |Support| |Direct|costs|(see| |Costs|note|7)|Totals| |£|£|£| |Kennelling|and|fostering|49,039|-|49,039| |Welfare|77,722|-|T122| |Other|support|costs|-|38,501|38,501| |126,761|38,501|165,262| |Te|SUPPORT|COSTS| |Finance|Other|Totals| |£|£|£| |Other|support|costs|1,200|37,301|38,501|

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1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2022|2021| |Number|of trustees|who|were|paid|expenses|5|5| |Nature|of the|expenses|Mileage|allowance| |Total|amount|paid|£3,561|£887| |STAFF|COSTS| |The|average|monthly|number|of employees|during|the|year was|as|follows:| |2022|2021| |Admin|l|1| |Retail|a|9| |8|10| |No|employees|received|emoluments|in|excess|of £60,000.|

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9. STAFF COSTS

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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 2022

10.	COMPARATIVES FORTHESTATEMENTOF	OF FINANCIALACTIVITIES	ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			£	£	£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies		191,359	1,500	192,859
	Other trading activities		184,919	-	184,919
	Investment income		233	-	233
	Total		376,511	1,500	378,011
	EXPENDITURE ON
	Raising funds		176,284	-	176,284
	Charitable activities
	Kennelling and fostering		28,051	5,904	33,955
	Welfare		47,712	-	47,712
	Other support costs		35,054	-	35,054
	Total		287,101	5,904	293,005
	NET INCOME/(EXPENDITURE)		89,410	(4,404)	85,006
	RECONCILIATION OF FUNDS
	Total funds brought forward		848,779	4,404	853,183
	TOTAL FUNDS CARRIED FORWARD		938,189	-	938,189
11.	TANGIBLE FIXED ASSETS
		Improvements	Fixtures
		to	and
		property	fittings	Equipment	Totals
		£	£	£	£
	COST
	At 1 January 2022	14,005	13,529	4,063	31,597
	Additions	-	7,500	-	7,500
	At 31 December 2022	14,005	21,029	4,063	39,097
	DEPRECIATION
	At	January 2022	12,237	9,917	2,050
	Charge for year	265	989	304	1,558
	At 31 December 2022	12,502	10,906	2,354	25,762
	NET BOOKVALUE
	At 31 December 2022	1,503	10,123	1,709	13,335
	At31December2021	1,768	3,612	2,013	7,393

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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 2022

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
		£	£
	Other debtors	4,125	4,125
	Social security and other tax	-	2,115
	VAT	26,467	12,031
	Prepayments	3,802	3,151
		34,394	21,422
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
		£	£
	Trade creditors	17,872	13,823
	Taxation and social security	2,541	-
	Other creditors	9,931	16,111
		30,344	29,934

1. LEASING AGREEMENTS

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

	2022	2021
	£	£
Within one year	33,272	33,272
Between one and five years	57,056	85,702
In more than five years	-	4,626
	90,328	123,600

15.	MOVEMENT INFUNDS
			Net
			movement	At
		At 1.1.22	in funds	31.12.22
		£	£	£
	Unrestricted funds
	General fund	268,189	(11,212)	256,977
	Neutering	20,000	(20,000)	-
	Kennelling and Cattery project	650,000	-	650,000
		938,189	(31,212)	906,977
	TOTALFUNDS	938,189	(31,212)	906,977

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continued...

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 2022

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

			Incoming	Resources	Movement
			resources	expended	in funds
			£	£	£
Unrestricted funds
General fund			331,134	(342,346)	(11,212)
Neutering			-	(20,000)	(20,000)
			331,134	(362,346)	(31,212)
TOTAL FUNDS			331,134	(362,346)	(31,212)
Comparatives for movement in funds
			Net	Transfers
			movement	between	At
	At 1.1.21		in funds	funds	31.12.21
	£		£	£	£
Unrestricted funds
General fund	848,779		89,410	(670,000)	268,189
Neutering		-	-	20,000	20,000
Kennelling and Cattery project		-	-	650,000	650,000
	848,779		89,410	-	938,189
Restricted funds
Adoption for pets	4,404		(4,404)	-	-
TOTAL FUNDS	853,183		85,006	-	938,189
Comparative net movement in funds, included in the above		are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			£	£	£
Unrestricted funds
General fund			376,511	(287,101)	89,410
Restricted funds
Adoption for pets			1,500	(5,904)	(4,404)
TOTALFUNDS			378,011	(293,005)	85,006

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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 2022

1. MOVEMENT IN FUNDS- continued

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

		Net	Transfers
	At 1.1.21	movement in funds	between funds	At 31.12.22
	£	£	£	£
Unrestricted funds
General fund	848,779	78,198	(670,000)	256,977
Neutering	-	(20,000)	20,000	-
Kennelling and Cattery project	-	-	650,000	650,000
	848,779	58,198	-	906,977
Restricted funds
Adoption for pets	4,404	(4,404)	-	-
TOTALFUNDS	853,183	53,794	-	906,977

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

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	707,645	(629,447)	78,198
Neutering	-	(20,000)	(20,000)
	707,645	(649,447)	58,198
Restricted funds
Adoption for pets	1,500	(5,904)	(4,404)
TOTALFUNDS	709,145	(655,351)	53,794

1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022, or for the year ended 31 December 2021.

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