2020-12-31-accounts - Royal Society for the Prevention of Cruelty to Animals Central London Branch

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Report ofthe trustees			1-6
Report ofthe Independent		Auditors	7-8
Statement ofFinancial	Activities
Balance Sheet			10
Cash Flow Statement
Notes to the Financial	Statements		12-18

welf	are wo	rk is	delegated to the animal welfare staff and volunt	eers under the super	vision	ofColet	te	Jensen.
The	branch	has	carried out arisk assessment and identified the	following key risks:
			~ Health and safety ofstaff and volunteers	working with the most abused and neglected animals					and	their owners in the most
			difficult areas ofanimal welfare
			~Health and safety ofstaff and volunteers-	risk ofzoonoses and	now COVID-19 risk from interacting					with others.
			~Insufficient resources to help all the animals that need us. The		reality	ofanimal rescue in London is				that all our resources	and those
			ofother charities are always overwhelmed	with many more animals		needing	our	help than can	be accommodated.
			~Insufficient suitable homes for the animals	rescued and rehabilitated,		particularly		the elderly and abused
			~ Risk ofinadvertent non-compliance with	complex legislation	such as GDPR
			~insufficient volunteers to rehabilitate animals and fundraise
			~Risk ofclaims against volunteers and stalT
			~ Risk ofclaims by volunteers, statT, or the	public
			~Loss ofincome through error or &aud
			~ Lossofreputation through error or fraud
			~ Lossofincome through outside forces such as the Pandemic
			~ InsutTicient trustees to continue
			~Risk ofadverse publicity
			~Over reliance on charity shop income, uncertainty in the sector

					Unrestricted	Unrestricted	Restricted	Restricted	Restricted	Restricted	2020	2019
					fund		C4 fund		Enfield	Richmond	Total	Total
							Note f	8	Note 8 f	Note 8 f
Income from:
Donations	and	legades		2	560098				40916	33886	634900	179923
Trading activities				3	601	248					601 248	1294763
Investments				4		936				128	1 064	2075
Charitable	activities:			5	45	907	293577		9455	5330	354269	356219
Total income					1 208189		293577		50371	393441	1 591 481	1832980
Expenditure	on:
Raising funds:				6	733715						733715	794540
Charitable	Acfivities:			7	448	965	298299		102869	58439	908572	1 071914
Total expenditure					1 182	680	298299		102869	58439	1 642 287	1866454
Net movement		in funds			25509			(4722)	(52498)	(19095)	(50806)	(33474)
Total funds	at	start ofperiod			967	630		44665	241 172	105998	1359465	1 156910
Revaluation	ofthe fre eh okl		En fiekl Cattery									236 029
Total funds	at	end ofperiod			993	139		39943	188674	86903	1308659	354445

							8		8
							2020		201a
			Notes
Flxiid Assiiis
Tangible Assets							$73,168
Investments - war stcck Richmond
Cunent Assets
Debtors receivable within one year Debtors receivable after more than Bank	one	year				257,127 44,855 704,8'		167,595 37,980 697,305
						1,008,889		1,102,880
Creditors psychic vnthin one year Provisions for liabilibes and charges					12 1$	(7(.178)		(103.962)
Net Cuwent Assets						P1,178)	9$5r481	(139,308)	98$,674
Net Assets
FUND8
Unrestricted Funds (General Purposes		Fund)			14	704,598		765,857
Unrestncted Funds - Designated Furid					16
Total Unrsstncted Funds Restricted Fund - C4 Ncutenng Proiect					14		99$,138 39,943		967,6M
Restricted Fund Enfield operational Restricted fund Enfield Revaluation Net restncted fund Enfield RestriGed Fund Richmond	lasses Reserve				14 14 14	(47,%5)	188,674	5,143 236,020	241,172
									1.359 65
These accounts were approved by the Trustees on			g Q/O	&y/g	f
Trustee:vLC~TF3Q- 5 (QCkrv.vM CQ;Ckdp sS			—~C)-~)
~~LTINlOyik- I(uE«~
5-FVW ~	)	8~+	&ayg	vq T					Page 10

							2020	2019
Cash Flcvrs from operating	acinrities:
Net cash provided by (used in) operating			actxritres			A	175572	229 962
Cash flora from investing	activities.
Purchase oftangible fixed	assets						(18110)	(6250)
Proceeds from the sale of	fixed assets
Interest received							1 064	2 075
Net cash provided by (used in) imresting			actxnties				17046	4175
Change in cash and cash	equivalents	in	the	reporting	period		(192618)	225 787
Cash and cash equivalents	at the beginning			ofthe reporbng		penod	897305	671 518
Cash and cash equnralents	at the end	of	the	reporting	penod		704687	897305

					2020	2019
					6
Net income		for the reporting penod			(50806)	(33474)
Adjustments		for.
(Increase)		/ decrease	in debtors recexmble vathrn one year		(89432)	207109
(Increase)		/ decrease	in debtors receivable after more than one year		(6875)
Increase	/	(decrease)	in creditors		(32784)	1 956
Increase	/	(decrease)	in provisions		(35344)	5844
Add back	non cash depremation charge				40633	50602
Add loss on disposal			offixed assets		100
Bank interest					(1064)	(2 075)
Net cash	provided by		(used in) operating	acinrities	175572	229962

			Forthe Year	Ended 31Decem	ber 2020
				Unrestrkted	Restrkted	Restricted	Resbtckd	2020	2019
					C4	Enaeld	lhchmond	TotalFunds	TotalFunds
					8	8	8	8	E
2.Income from Donations	and Legacks
Legaues and trunk				14609		475		15084	34460
Donatons				11220				11220	5289
Subscnptions				1066		118	170	1354	2436
Local auth only grants for remit		support -CDVID		255715				255715
Fudough grants- retal staff				123443				123443
Fudough grants animaluolfare		stan		37186		8446	4763	50395
RSR'A Branches Emergency		fund - CCYID		29516		6704	3780	40000
In lkmng memory ofAlex Deuce									50
Donatone Pets At Home				741				741	1425
Spenal cdlections and fun draising Door Grant				11083 75519		25173	25173	11083 125865	2568 133695
				560098		40916	33886	634900	179923
3.Income from tradkg ac0tdges
Shop Sales				601248				60124$	1294763
4.income from inuestments
Bank interest				936			128	1064	2075
5.Income from charaable activiTies
C4 Free Cat Neub'. in g Scheme Contrada for semess wth other RSFCA Branches			8	5485	293577	1246	702	293577 7433	289613
Lend A Paw garo an Arimal	monthly gneng donations			4280				4280	3323
Animal foalenng and mhoming		scheme income		36142		8209	4628	48979	63283
				45907	293577	9455	5330	354269	356219
6.Expenditure on rmsing funds
Shop operating costs				706 606				706606	791503
N13shop stan up costs				18673				16673	600
Fundraising cods				216				216	216
Supponcoas				8220				8220	2 221
				733715				733715	794540
7.Expendaure on chargable		activiTies
Fosk nng and animal Centre	vet fees			91982		20892	11780	124654	160932
Fosknng and animal centre	food, Irtkr and consumables			36081		8195	4621	48897	111155
Animal centre premises and Animal centre depreoabo n	ub	lees costs		70134 19701		15930 5475	8981 2523	95045 27699	102992 34687
Animal centre and outreach sages and satanas Other VetFees C4				201902	293157	45858	25857	273617 293157	293717 316289
Emergency Boarding fees				2600		591	333	3524	9559
Clinic fees									3040
Fretduorkers'uehcle and trartd		costs		20150		4577	2580	27307	23443
Frelduorkers' mobile telephone		costs		3346		760	429	4535	2837
Enfield catkry detolopment	propct								3774
Don eton toC4Free Neutenng		Scheme					1000	1000
Pnnting, postage, stationery	and admin ofC4scheme				3550			3550	5232
SuppcnCtias				3069	1592	591	335	5587	4257
				448965	298299	102869	58 439	908572	1071914

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C4Free Hemedng for Cele Scheme Th 8 h th ounu gmuymth CIC t p I N~ d dt ddplm c ndn Ih F H OU gf cd Edorem onarre t shdb MNFN e,bonersll h lmdbrth s h D glh I NCDUIDNd											dC I IC om ddhl d d Nmt d th dl movmsvlth ILMN I g						(0 t I Ih unt utb danv Ih pu d *d d				d ), g pd d I mdhtt b dlh m 8060 td 6						d I & N glmy I d Th puudth d ye byom g ~ sh t (20190176on)uere d mm hp th 6							0	h
Fmtdlrtg Nm prov(dad RSPCAB d	asfoes do~																								2824 IM4NI				2418 Im)122
Cats Protect(oh Grata																									152087				169491
Cot lmtlmt lttst Nyr		Orant																							20	000
Anlmslmd Sndvlce	Orant																								5	000			2 COO
Sattersea Dogsa Cam Home																									IDOOO				IOMO
																									283	577			2M 813
Eallng, Hounsla aOlsblct nnmch C 15F b ~20(0RSPCAC I I Ih El g u N Ull. d						Merger dN nhE d,			UL hip		d 8 d~ gE(0 I					domE I g H 4 Nmpnu					I	I I	ILDU dB I th					h Y y ONNU4AII		II	Ng		Nrmd u I			th
aePCA ann on Tmmeadn C 26Msy2018th 8 dnmg				ecamas erancn Mennr dvNhRSPCAndm dlv4d										hmt		dim			8	h	F	d	I		d	nod		df	d * b m		tly	~	4		llys	N	d du df		Ih	Idb	h
RspcA Enn std IL D lett(et C I A g 12018th 8 Ydh Ih E iud d d		stanch Msrgm d gmoGRSPCAE dh d N622219vn								I IdaDU dB h h Nu dl						F	d	I dn d dm I gEmddCM							d b Uh		q b	Ntyn rmd hnydl d				I NNU				Ih		Idb h
lh 2018 MN utah			N		1Fl			IUActlvltles				80th	behm			blNMIUM*l					hdah			bdnrl
		24M															U	Ndcmd				R N			I I	d		R	blond		R	Nd	hd				2810
																		fUhd					C4 fUnd					Eneeld			RlchrAertd						Total
																													6								6
Income from:
Donations Md legades																			125	868									26951				27	104				\79 923
ltadlng act(velar																		I	2)9	2M									55469								1294763
Inveslmenls																			2	075																		2 075
Charnable actlvltles:																			49	203					209	613			I I 075				6	328				356219
TCIBI Irtcmm
EsprhdlUra ort:
RBlrlhg hthds:																			750	682									43058									794 540
Charltablencevnles																			560	084					322167				158464				31	199			1071914
atd p dt																		1310766							322167								31	199			I	066454
Nl Nl IM																			185474						P2	554)			(188327I				2233					D3474)
Tmdl d N ron mp																			861	Ma					77	210			113074			103745					I	156014
Funds tran sfened In on		mm	ger
Revaluae on ofthe freehold			Ense	l	d	Calta	ty																															238 420
Toto(ends al Ntd of pm(ed																			087	834					44	885			241 172			185OHI					1358485
ILNlocaaNt of Support		Costs										NlocatNI			lo		Nlomded			la		NIOMtNI 16						Nlocaledto			Nlocaledlo							2824	2418
												char(table					ftrtdrttlslrtg							reslrlcted					Iaslrlctad			raehlctad
												actlvltles					Umaetr'(cled								fund C4			tmd Em(std			fund	Richmond
												Mreslrlcted
A dtf														I	371				2	975						929			312					176				5 183	I4Q
AGM															03					\ 61						63			21						13			351	M7
0 h															5M					077						343			115						BE			1 909	I 641
															471				I	200																		1871	018
Mo															Ihl					320						125			42						24			M5	I 182
mtb t															179					311						121			41						23			8F5	254
															586				I	535									133						75			2 323	754
Dn IG														(1006)					(2	036)									(22S)				(I		20(			(4 ass)	1888)
HRM nbhSN ly M															463 15				1214 20										105 4						60 2			I 342 84	580 84
															207				2	835									47						26			3115	182
I ml																									I	502												13BD7
Sppn ~ II tm 2020mb Np dl			d ddlyb N th sm ppm~t						t	ultutddt I d 0 N ly(2018'						Nt tm		hmbl, hd m N lp					g a~dmbd I* dl I )								Th	pit	~		ON		lly			Page	15

							RSPCA Central, West IL North	RSPCA Central, West IL North	RSPCA Central, West IL North	RSPCA Central, West IL North	RSPCA Central, West IL North	RSPCA Central, West IL North	RSPCA Central, West IL North	East	East	London	London		Branch	Branch
									Charily	No. 240409
							NOTES To THE ACCOUNTS
							For	lhe Year		Ended 31 December 2020
10.T gbl Aeacus		dbyth Ch ly									Designated					Designated			Ed			Id Carne			R	tddE		~ ldR IddEfld					Tdd
											Vehicles IL					Leasehold			Fmehold						Fixtures,		fiNings			Motor vehicle
Cmt											Epp			t f.		9 memenls f. P					p		f.		Equlpmenl f.					f.			f.
At IJ V 2020														09	693			309663					300	000			36	646		0	204		746 206
Addi I Y																			10110														10110
DiSiceals )eer														14	256				1 305														15561
AI31 Deca ber2020														75	437			326460					300	000			38	646		8	204		740 755
D p
At IJanuaa 2020														57	527			254 006									30	402		7	780		350515
Dmmalsnthelear														(14	256)				(I 305)														(15561)
Ch g NrYear At 31 D ~ 2020														13 57	960 239			24 799 278 300					1 I	000 000			31	824 226		7	42 022		40 633 375 587
NHB*kVd
AI31 Deca ber2020														18190					48 160				299	000			7	420			382		373160
AI31 Deca ber2019														32	166				54 857				300	000			8	244			424		395691
Restricted										Note 15													177	901			7	420			382		185703
Designated unrestricted										Note 15				IB180 IB\90					48 160 48 \60				121 299	099 000			7 420 return				382		187465 373 160
The Freehold property		Enfield Cattery sos radioed as								at 31 December	2019 at	f300		000	based on its		dmolop ment			pote		nial
The caNay is situated		i~	5 reside		nial area but				is 5 customi sad building		foriahich	it	is difficuIt to			find comp		arsblas but		the		trustees		believe		that 6300 000 represents the mimmum							schinmble	on 5ale
ThevalueaiEnfieldCaNen)				thd		I	dp		t th	smluaiontmscostfg675I				pl	9	p ny pmementsf734411								d 9		t	p	p	ny	pommentsf65221			=f63,971
The revaluakon to	marlret			value off300,000 led to 5 revaluakon resene							off236,029
The Eraski rest ncted	fund		ran out ofcad to				and	the Errfiekl		operal on so part	ofthe vabe		dlh	eke	shelf	pro pery	vms trarnbned				into the unrestncted					fund n			for	ape rai and aspen		dture
II.D bt														2020					2019
R Nabl vslhi				year
VAT														14	399				11209
L fimYDebtor														21	012				5 926
oovernnent grants(		I	I	dnirb	gh)									34	716
Gfi Ad														2	194
Proponents and accrued mccme														104	006			150550
														257	127			I	67695
Receivable after	more		than one yaar
Leasehca depmm														44	055				37980
12.Creditors payable		vdlhln one yaar												2020					2019
Trade creditors														50	033				03 111
Accriials														20	034				39010
															311				i Sei
														71	178			I	03 962
13.Provlslohs
Opening balance	I Januam 2020													35	344				29500
P msion for shop repairs				raised	in m														11 631
Prrnisions remcm:d		h		p										(5	000)
Prmt 5 ion 5 u tilt sad for shop repairs														(4	966)				(5 987)
Plin(5imi ieniiiu.*d
Closing balance 31 December 2020																			35344
The prrnisions related		to	shop repairs and dilspidations							at the lease ends Hoemer			due to lack			of uklisakon			i~ the past		they		hme	nou	been fullyrumrsed
14.Statement offunds			2020									gal		ance at				Income			Expenditure					Transfers				Balance		al
											I January2020															Ih arid (oul)				31 Dec 2020
General fund														705	007		I	206 189				(I	102	6801		(106		7981		704	596
Designated fund														161	743												106796			206	541
														967	630		\|208 189				I	I62	680						993	139
C4 fund														44	665			293577					(298	2991						39	943
Enfield fund														241	172				50 371				(102	8691						100	674
Richmond fund														105	990				39344				50	439						86	903
														391	035			303292					459	607						315	520
Totalfunds													I	359	465		I	591481				I	642	287						I 300	659

Statement	of Funds	of Funds	2019	Balance at	Income	Expenditure	Transfers	Balance at
				1 January 2019			in and (out)	31 Dec 2019
Unrestricted		funds
General fund				630478	1 416440	(1310766)	49 735	785 887
Designated		fund		231 478			49735	181743
				861 956	1 416440	1310766		967630
Restricted		funds
C4 fund				77219	289613	(322 167)		44 665
Enfield fund				113970	93495	(202 322)	236 029	241 172
Richmond	fund			103765	33432	31 199		105998
				294954	416540	555688	236 029	391 835
Total funds				1 156910	1 832980	(1866454)	236 029	1 359465
15.Analysis		ofassets and liabilities		Unrestricted	Restricted C4	Restricted	Restricted	Total funds
				Fund including		Enfield	Richmond
				part revaluation		including part
				reserve		revaluation
						reserve
Tangible		fixed assets		187465		185703		373168
Debtors	receivable		within one year	167034	87122	2 971		257 127
Debtors	receivable		after one year	44 855				44855
Cash at	bank and		in hand	617784			86903	704687
Creditors		payable	within one year	23999	47 179			71 178
Net assets at 31 December 2020				993139	39943	188674	86903	1 308659

							2020	2019
							Unrestricted	Unrestricted
Capitalised equipment		and leasehold		improvements	and part revaluation	reserve	187465	87023
Cash deposits held	by landlords		ofunit and charily		shops		44855	37980
Potential redundancy		costs at 31	December 2020				56 221	56740
Money unavailable	for	expenditure	at	31December	2020	Designated	288 541	191743

	Th hilda gvn«dltom ~SPCA8 d dB	Th hilda gvn«dltom ~SPCA8 d dB	Th hilda gvn«dltom ~SPCA8 d dB	Th hilda gvn«dltom ~SPCA8 d dB	Th hilda gvn«dltom ~SPCA8 d dB	p d	p d	dt	RSPCAHQ p M ty	RSPCAHQ p M ty	RSPCAHQ p M ty	ddb«RSPCA ~ NIM di	ddb«RSPCA ~ NIM di	ddb«RSPCA ~ NIM di	ddb«RSPCA ~ NIM di	ddb«RSPCA ~ NIM di	ddb«RSPCA ~ NIM di		h	E hl!		h	h	p	p	ah	gaMMG	gaMMG	gaMMG	ovtcmth	ovtcmth	ovtcmth	m		RSPCA	RSPCA	RSPCA	dltcm	dltcm
	Related party	t	Ml*																	2e2e					2e2e									2ets						2am
																				Tbtal Omni			raystr			end								Toed			Omni td toBTahd
	0 hnrwg		GF dG		tltcmp			IMRSPCAB					hF	d						40000
	D 0 mt	RspcAHQ																		125865													133695
	N I gg	tf	RSPCAHQ																	I 547 77020				55141										12130 70 030					3 624 33474
	C4 R 0 I 8		dG If		RSPCAHQ															7500				7	500									15000
	C4d t RSPCAB	f h	RSPCA8 h m Ia«																	21 970 7MB				6 5	148 SRI									23093 21017					2 093 4 002
	Related pmtytnmsacdons				espendllure
																				34D9														I I	004
																				37Bm				5	9m!									71	6$1				\8 030
																				4 985														2	581
	RSPCAHII	gd	~ d																															3	04tt
	KeyMsnagement persomel					Remunendlon														45802													40		763
18.Stan Costs																				2e2e					2els
	R																			622 927				671		934
	Dmin bn	t	dr			ddnmln					tAII									30041				36454
																				0351				0	emt
																										4S
																				3'I						34
	N M«d~thm *				g		th	Mncmt
Ia. Opendlng lease			comnltmeam
At 31December		2e2e later Mure				mlnlmum			lease		phon	ante	M	der	rmn		mmceeatle operating					leases		were as			fdlowe.
																		Leasehold				Lmoehdd					Leasehdd				Lmlmh4ld
																		bmldngs				nuedlros						bmldngs			nmldlngs
																		unrestricted				restricted					unestrlcted				restncted
																			2e2e				2a2e					2ets				2ets
Nd Ld	td«th th	7 d alt th			I	y														327001 020027									3ol 135 004 6mt					3	333
LM th I YMT5
																			I	?to 22s								I	717 Dml
Td	tpmn bm	d	d u		m	gl			0~tearvere8337332							(201913043sn
2a	Nel Incomef(espendllurel																			2e2e					2els
	The odd d	t	h g	0	dth															5IM				3	?M
21.Grants Receivable																				2e2e					2els
Dcar DIMI																				125ae5				133ald
NmltNlhg glcld																				I 547				12		Ias
L	I lb*oh?Isles		glaldl																	255715
Funouth mettle		Teton staff																		123443
FUnauth maltta		tatlmBI Bmlla				staff														5e3s5
SrahchEthalgdnlrFsml martt																				4e aee
Th	Ib IDM	dmbt			dh		Mha			g		tth		e		h	f	th		N S	nOIh						dt		dt	hdt	th	g
Th	M gg I t«g Md		0 tn I dg		d dt RSPCAb«h d bbtf nn g							wet dfm		*Ih I		d	F dt		I I It d			I	dm	t 5OJ, ddth ddt					2020
Th	I I Ihovd		tg t	nmtmt				h	dr			m	.			I	I hm	d		I th CQVIDIBP				dnl				hovd		o
Thht ghg		I	ttdtuMPI				d	ht		ghd		tth		I		d			mdho			dtdd				M		m		I	t				I	d		df	p	d
Th8 dB D I th I		g d	GF dg I h Iyho				oh	ad g			byRSPCAB h f bumdlybt							g hdl th ~t			Iggtgd M I dl					tthp I		d If			bt	t	b	mtf			th	hd
2?.Ulllmate cont RSPCAB d		roe	intr patty pnmty			gm	Mm		I		a	Ih		3		nb	d			M tdr		gd		dt			M	dth«			tt	N	Mmt			gpm