| Page | |||
|---|---|---|---|
| Reference and administrative | details ofthe Charity, its Trustees and advisers | ||
| Trustees' report |
2-7 | ||
| Independent examiner's report |
|||
| Statement offinancial | activities | ||
| Balance sheet | 10 | ||
| Notes to the financial | statements | 11-22 |
| As restated | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | ||||
| funds | funds | funds | ||||
| 2021 | 2021 | 2020 | ||||
| Note | ||||||
| Income from: | ||||||
| Donations and |
legacies | 45,236 | 45,236 | 58,662 | ||
| Charitable activities |
100,367 | 100,367 | 97,002 | |||
| Other trading activities |
46,504 | 46,504 | 36,762 | |||
| Investments | 745 | 745 | 1,526 | |||
| Total income | 192,852 | 192,852 | 193,952 | |||
| Expenditure on: |
||||||
| Raising funds | 46,730 | 46,730 | 42,787 | |||
| Charitable activities |
153,842 | 153,842 | 119,733 | |||
| Total expenditure | 200,572 | 200,572 | 162,520 | |||
| Net movement | in funds | (7,720) | (7,720) | 31,432 | ||
| Reconciliation | of funds: | |||||
| Total funds brought |
forward | 217,610 | 217,610 | 186,178 | ||
| Net movement | in funds | (7,720) | (7,720) | 31,432 | ||
| Total funds carried forward | 209,890 | 209,890 | 217,610 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Note | |||||||
| Current assets | |||||||
| Stocks | 13 | 7,211 | 5,641 | ||||
| Debtors | 14 | 10,285 | 11,247 | ||||
| Cash at bank | and | in hand | 260,163 | 204,145 | |||
| 277,659 | 221,033 | ||||||
| Creditors: amounts | falling due within one | ||||||
| year | 15 | (67,769) | (3,423) | ||||
| Net current | assets | 209,890 | 217,610 | ||||
| Total net assets | 209,890 | 217,610 | |||||
| Charity funds | |||||||
| Unrestricted | funds | 17 | 209,890 | 217,610 | |||
| Total funds | 209,890 | 217,610 |
| As restated | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | |||||
| funds | funds | funds | |||||
| 2021f | 2021 | 2020 | |||||
| Donations, | memberships | and | legacies | 3,914 | 3,914 | 6,456 | |
| RSPCA HQ | Contribution | D2D | 24,134 | 24,134 | 25,173 | ||
| Government | grants | including | furlough | 17,188 | 17,188 | 27,033 | |
| 45,236 | 45,236 | 58,662 | |||||
| Total 2020 | as restated | 58,662 | 58,662 |
| Unrestricted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2021 | 2021 | 2020 | ||
| Animal | Clinic income | 94,967 | 94,967 | 90,807 |
| Neutering Voucher income |
3,760 | 3,760 | 3,460 | |
| Animal | Adoptions | 1,640 | 1,640 | 2,735 |
| 100,367 | 100,367 | 97,002 | ||
| Total 2020 | 97,002 | 97,002 |
| Unrestricted | Total | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| 2021f | 2021 | 2020 | |||
| Fundraising | events | 641 | 641 | 702 | |
| Shop sales | and online sales | 45,863 | 45,863 | 36,060 | |
| 46,504 | 46,504 | 36,762 | |||
| Total 2020 | 36,762 | 36,762 | |||
| 6. | Investment | income |
| Unrestncted | Total | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2021 | 2021 | 2020 | ||
| Bank | interest | 745 | 745 | 1,526 |
| Total | 2020 | 1,526 | 1,526 |
| Unrestricted | Total | Total | ||||
|---|---|---|---|---|---|---|
| funds | funds | funds | ||||
| 2021 | 2021 | 2020 | ||||
| Fundraising | expenses | 58 | 58 | 85 | ||
| Card and link charges | 2,013 | 2,013 | 555 | |||
| Insurance | 513 | 513 | 644 | |||
| Subscriptions | 233 | 233 | ||||
| Stationery, | postage and telephone | 916 | 916 | 2,171 | ||
| Shop rent | 17,000 | 17,000 | 17,055 | |||
| Shop rates | 707 | 707 | 1,921 | |||
| Equipment | not | capitalised | 257 | 257 | ||
| Electricity | 1,228 | 1,228 | 588 | |||
| General waste | 396 | 396 | ||||
| HSE 8 Security | 28 | 28 | ||||
| Sundry expense | 18 | 18 | 49 | |||
| Miscellaneous | expenses | 1,314 | 1,314 | |||
| Shop storage | 426 | 426 | ||||
| Fundraising | trading expenses | -wages and salaries | 21,623 | 21,623 | 19,719 | |
| 46,730 | 46,730 | 42,787 | ||||
| Total 2020 | 42,787 | 42,787 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total | Total | ||
| 2021f | 2021 | 2020 | ||
| Animal | Clinic | 153,842 | 153,842 | 119,733 |
| Total 2020 | 119,733 | 119,733 |
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Support | Total | Total | ||
| directly | costs | funds | funds | ||
| 2021 | 2021 | 2021 | 2020 | ||
| Animal Clinic |
119,473 | 34,369 | 153,842 | 119,733 | |
| Total 2020 | 107,833 | 11,900 | 119,733 | ||
| Analysis of direct costs | |||||
| As restated | |||||
| Animal | Total | Total | |||
| Clinic | funds | funds | |||
| 2021 | 2021 | 2020 | |||
| Wages and salaries costs | 13,176 | 13,176 | 12,423 | ||
| Vet fees and drug costs | 71,996 | 71,996 | 74,728 | ||
| Rent and rates | 4,100 | 4,100 | 5,030 | ||
| Microchipping fees |
29 | ||||
| Out of Date Stock | 426 | 426 | |||
| Boarding shelter costs | 9,189 | 9,189 | 3,105 | ||
| Medical and neutering | welfare costs | 10,425 | 10,425 | 11,979 | |
| Rehoming costs |
706 | 706 | |||
| Clinic waste disposal | 463 | 463 | 422 | ||
| Clinical supplies | 1,116 | 1,116 | |||
| External lab testing |
3,676 | 3,676 | |||
| Out of hours provisions | 4,200 | 4,200 | 117 | ||
| 119,473 | 119,473 | f07,833 | |||
| Total 2020as restated | 107,833 | 107,833 |
| As restated | ||||
|---|---|---|---|---|
| Animal | Total | Total | ||
| Clinic | funds | funds | ||
| 2021 | 2021 | 2020f | ||
| Annual contribution |
82 | 82 | 3,003 | |
| Bank and card | charges | 450 | 450 | 1,693 |
| Clinic electricity | 1,181 | 1,181 | ||
| Repairs and servicing | 100 | 100 | 1,787 | |
| Equipment not |
capitalised | 2,839 | 2,839 | 184 |
| Cleaning | 1,701 | 1,701 | ||
| General waste | 218 | 218 | ||
| IT and software | support | 949 | 949 | 843 |
| Stationery, postage and telephone |
2,321 | 2,321 | 3,124 | |
| Misc expenses | 2,808 | 2,808 | ||
| Insurance | 223 | 223 | 332 | |
| Irrecoverable VAT |
308 | 308 | ||
| HR, H8S and security | 1,893 | 1,893 | ||
| Sundry | 7,962 | 7,962 | ||
| Bad debts | 5,795 | 5,795 | ||
| Governance costs |
5,539 | 5,539 | 934 | |
| 34,369 | 34,369 | 11,900 | ||
| Total 2020as restated | 11,900 | 11,900 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Fees payable | to the Charity's | independent | examiner | for the independent | |||
| examination | of the Charity's | annual accounts |
750 | 934 | |||
| Fees payable | to the Charity's | independent | examiner | in respect of: | |||
| All other services not included | above | 500 |
| Staff costs | fo | r the year | ended 31 Dec | ember | 2021 | ||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| Wages and | salaries | 34,799 | 32,142 | ||||
| 34,799 | 32,142 | ||||||
| The average | number | of persons | employed | by the Charity | during | the year was as follows: | |
| 2021 | 2020 | ||||||
| No. | No. | ||||||
| Number ofemployees |
| Stocks | |||
|---|---|---|---|
| 2021f | 2020 | ||
| Clinic Drug Stocks | 7,138 | 5,568 | |
| Clinical Sundry | items | 73 | 73 |
| 7,211 | 5,641 |
| 2021 | 2020 | |||
|---|---|---|---|---|
| Due within one year | ||||
| Debts owed to branch | 1,927 | |||
| VAT refund due | 3,232 | |||
| Prepayments and accrued income |
876 | 6,997 | ||
| Shop rent deposit | 4,250 | 4,250 | ||
| 10,285 | 11,247 | |||
| 15. | Creditors: Amounts | falling due within one year | ||
| 2021 | 2020 | |||
| RSPCA Head office | 35,830 | |||
| Trade creditors | 30,699 | (368) | ||
| Other taxation and social security | 2,231 | |||
| Accruals and deferred | income | 1,240 | 1,560 | |
| 67,769 | 3,423 |
| 2021 | 2020 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| E | |||||||||||
| Financial | assets | ||||||||||
| Financial | assets | measured | at | fair | value | through | income | and | expenditure | 260,163 | 204,145 |
| Balance at | ||||||
|---|---|---|---|---|---|---|
| Balance at 1 | 31 | |||||
| January | December | |||||
| 2021 | Income | Expenditure | 2021 | |||
| Z | f. | |||||
| Unrestricted | funds | |||||
| General | Funds | 217,610 | 192,852 | (200,572) | 209,890 |
| Stateme | nt o |
ffunds (continued) | ||||
|---|---|---|---|---|---|---|
| Balance at | ||||||
| Balance at | 31 | |||||
| 1January | December | |||||
| 2020f | Income f |
Expenditure | 2020 | |||
| Unrestricted | funds | |||||
| General | Funds | 186,178 | 193,950 | (162,518) | 217,610 |
| Summary | offunds - current year | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at 1 | 31 | ||||
| January | December | ||||
| 2021 | Income | Expenditure | 2021 | ||
| General funds | 217,610 | 192,852 | (200,572) | 209,890 | |
| Summary | offunds - prior year | ||||
| Balance at | |||||
| Balance at | 31 | ||||
| 1January | December | ||||
| 2020f | Income | Expenditure | 2020 | ||
| General funds | 186,178 | 193,950 | (162,518) | 217,610 |
| Analysis | of net assets between funds | -current year | ||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | funds | |||
| 2021f | 2021 | |||
| Current | assets | 277,659 | 277,659 | |
| Creditors | due within one year | (67,769) | (67,769) | |
| Total | 209,890 | 209,890 | ||
| Analysis | of net assets between funds | - prior year | ||
| Unrestricted | Total | |||
| funds | funds | |||
| 2020 | 2020f | |||
| Current | assets | 221,033 | 221,033 | |
| Creditors | due within one year | (3,423) | (3,423) | |
| Total | 217,610 | 217,610 |
| cancellable | o | perating leases as follows: |
||
|---|---|---|---|---|
| 2021 | 2020 | |||
| f. | ||||
| Not later than | 1 year | 17,292 | 17,292 | |
| Later than | 1 year and not later than 5 years | 22,667 | 39,959 | |
| 39,959 | 57,251 |