2021-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals West Dorset Branch

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			Pacae
Reference and Administrative		Details
Trustees' Report			2 —10
Independent Examiner's	Report to the Trustees
Statement of Financial	Activities		12
Balance Sheet			13
Notes to Financial Statements			14 —26


Trustees				Paul Weston		Chair
				Angela Smith		Treasurer
				Martin Bailey
				Cathy Briggs
				Julie Burgess
				Graham Burridge
				Colette Weston
Key management		personnel		Tessa Every		Taylors Centre			Manager
				Cara Watts		Taylors Centre			Deputy		Manager
Charity Number				248616
Principal Address		and Registered	Office	PO Box5460
				Weymouth
				Dorset, DT3 6WH
				Website: www. westdorsetrspca.			org
				Email: mail@westdorsetrspca.			org
Branch (runs and		owns)		Taylor's Re-homing		Centre
				Higher Dairy
				Kingston Maurward		College
				Dorchester
				Dorset, DT2 8PY
				Email: taylors@westdorsetrspca.			org
Independent	Examiner			Michelle Ferris BSc(Hons) FCA DChA
				Albert Goodman		LLP, Goodwood			House,		Blackbrook	Park
				Avenue, Taunton,	Somerset, TA1 2PX
Bankers				Lloyds, 92St Mary		Street, Weymouth,			Dorset,		DT4 8PA
Investment	Managers			Epworth Investment		Management		Limited, 9 Bonhill Street,
				London, EC2A 4PE
Employment	Advisors			Croner, Croner House, Wheatfield				Way,		Hinckley LE10 1YG
Legal Advisors				Womble Bond Dickinson, Temple Quay,						3Temple Back		East,
				Bristol, BS16DZ
RSPCA National Society				Wilberforce Way, Southwater,			Horsham,			West Sussex, RH13
				9RS
				Cruelty line: 0300		1234999
				Advice line: 0300	1234555
				Website: www. rspca.org.uk

			CATS	CATS	DOGS	DOGS	OTHER	OTHER
	IVI	ED	ICAL	NEUTERING	MEDICAL	NEUTERING	MEDICAL	NEUTERING
2019		21		16	23	14
2020				17
2021					10

				Unres-	Res-		Unres-	Res-
			Note	trictedf	tricted f	Total 2021	tricted	tricted	Total 2020
Income:
Donations and legacies			2	142,458	21,193	163,651	'l33,314	57,567	190,881
Income from other trading
activities
Trading income			3	170,383		170,383	121,261		121,261
Other fundraising	income			2,019		2,019	939		939
Investments			4	4,914		4,914	6,566		6,566
Total income				319,774	21,193	340,967	262,080	57,567	319,647
Expenditure:
Costs of raising funds
Investment manager's		fees		59		59	1,816		1,816
Trading expenditure			3	138,863		138,863	123,088		123,088
Other fundraising	and
publicity costs
Charitable activities			5	194,077	13,226	207,303	198,050	'l3,512	211,562
Total expenditure				332,999	13,226	346,225	322,954	13,512	336,466
Net income/(expenditure)
before other recognised
(losses)/gains				(13,225)	7,967	(5,258)	(60,874)	44,055	(16,819)
Realised losses on
disposal of investments							(41,909)		(41,909)
Unrealised gains/(losses)		on		23,218		23,218
investments
Net income/(expenditure)
before transfers				9,993	7,967	17,960	(102,783)	44,055	(58,728)
Transfers between	funds		12
Net movement in	funds			9,993	?,967	17,960	(102,783)	44,055	(58,728)
Reconciliation offunds
Total funds brought	forward		12	570,060	214,115	784,175	672,843	170,060	842,903
Total funds carried	forward			580,053	222,082	802,135	570,060	214,115	784,175

				2021		2020
		Note
Fixed assets
Tangible fixed assets			113,053		133,865
Investments			473,218
				586,271		133,865
Current assets
Stock			7,073		9,161
Debtors		10	17,954		14,791
Cash at bank and	in hand		206,674		633,687
			231,701		657,639
Liabilities
Creditors falling due	within one year		(15,837)		(7,329)
Net current assets				215,864		650,310
Total net assets				802,135		784,175
The funds ofthe charity:
Restricted funds		12		222,082		214,115
Unrestricted funds
General		12	'I06,835		120,060
Designated		12	473,218		450,000
Total unrestricted	funds			580,053		570,060
Total charity funds				802,135		784,175

2 Donations and legacies
		Unrest-	Restrict-	Total	Unrest-	Restrict-	Total
		ricted	ed	2021	ricted	ed	2020
Legacies, bequests and funeral	donations	33,879	6,558	40,437	1,769	44,964	46,733
National RSPCA door to door		24,134		24,134	25,173		25,173
National RSPCA neutering grants,
donations and pet insurance		488		488	510		510
National RSPCA members subscriptions		405		405	782		782
Rehoming donations		7,385		7,385	10,462		10,462
Collections and general donations
(incl Gift Aid)		22,393		22,393	16,756		16,756
Kingston Maurward contribution
towards Centre running costs			8,208	8,208		7,970	7,970
Taylors Friends			6,427	6,427		4,633	4,633
Exceptional government funding
Coronavirus Job Retention
Scheme grant*		16,103		16,103	28,194		28,194
Other Covid grants*		37,671		37,671	49,668		49,668
Total		142,458	21,193	163,651	133,314	57,567	190,881

3	Trade incoming	Trade incoming	and expenditure	and expenditure	and expenditure
						Charity	Othe r		Charity		Other
						Shops f	Trading	2021 f	shops		trading	2020f
Turnover from donated			goods sold			130,130		130,130	94,771			94,771
Turnover from purchased				goods sold		34,423	4,542	38,965	19,892		5,023	24,915
Turnover from boarding			at	Taylors			1,288	1,288			1,575	1,575
Total	trading Income					164,553	5,830	170,383	114,663		6,598	121,261
Cost	ofgoods sold					19,186	2,912	22,098	9,986		4,233	14,219
Shop	wages					59,134		59,134	56,813			56,813
Shop	rent					42,500		42,500	37,125			37,125
Shop	running costs					12,556		12,556	12,825			12,825
Depreciation of shop		fixtures			&equipment	2,575		2,575	2,106			2,106
Total	trading expenditure					135,951	2,912	138,863	118,855		4,233	123,088
Net trading income						28,602	2,918	31,520	(4,192)		2,365	(1,827)
All income and expenditure					is unrestricted	(2020: all unrestricted).
4	Investment	income			and interest
						Unrest-	Restrict-	Total	Unrest-		Restrict-	Total
						ricted	ed	2021	ricte	d	ed	2020
						f		f		f		f
Dividends & interest		on
UK	listed investments					4,206		4,206	5,251			5,251
Interest on UK cash		deposits				708		708	1,315			1,315
Total						4,914		4,914	6,566			6,566

5 Expenditure	on	on	charitable	charitable
					Unrest-	Restrict-	Total	Unrest-	Restrict-	Total
					ricted	ed	2021	ricted	ed	2020
								P	f
Direct costs
Wages					94,333		94,333	106,089		106,089
Food and litter					24,104		24,104	23,140		23,140
Vet fees					34,940		34,940	29,359		29,359
Neutering					442		442	791		791
Centre running costs					13,962	432	14,394	13,621	718	14,339
Motor expenses					1,809		1,809	2,069		2,069
Depreciation of Rehoming				Centre building		12,794	12,794		12,794	12,794
Depreciation ofshed	and			pens	4,780		4,780	5,031		5,031
Total direct costs					174,370	13,226	187,596	180,100	13,512	193,612
Support costs
Office and miscellaneous				expenses	494		494	561		561
Printing, postage and		AGM			1,747		1,747	1,582		1,582
Insurance					315		315	1,872		1,872
Legal and professional		fees			7,369		7,369	6,108		6,108
RSPCA HQ Quota payment					551		551	551		551
Depreciation ofcomputer				and
other equipment					663		663	1,018		1,018
Independent examiners			remuneration		1,000		1,000	1,000		1,000
Accountancy					7,568		7,568	5,258		5,258
Total support costs					19,707		19,707	17,950		17,950
Total					194,077	13,226	207,303	198,050	13,512	211,562

Employment costs
		2021	2020
		E	f
Wages and salaries		148,937	155,383
Social security costs		3,063	6,084
Pension costs -defined	contributions	1,467	1,435
		153,467	162,902

Tangible fixed assets
	Rehoming	Shed,	Shop	Other
	Centre	pens &	Fittings &	furniture &	Motor
	buildings	fencing	Equipment	equipment	Vehicles	Total
Cost
At 1 January 2021	319,846	55,798	45,400	15,667	10,601	447,312
Additions
At 31 December 2021	319,846	55,798	45,400	15,667	10,601	447,312
Depreciation
At 1 January 2021	209,046	41,412	38,840	13,548	10,601	313,447
Charge for the year	12,794	4,780	2,578	660	-	20,812
At 31 December 2021	221,840	46,192	41,418	14,208	10,601	334,259
Net book value
At 31 December 2021	98,006	9,606	3,982	1,459		113,053
At 31 December 2020	110,800	14,386	6,560	2,119		133,865

Fixed asse	t investme	nts
				2021	2020
					F
Listed shares	&funds			370,376
Cash held by	investment	manager		102,842
				473,218
Listed Shares				2021	2020
Market value
At 1 January	2021				380,822
Additions				450,000
Disposals					(338,913)
Realised loss	on disposals		of investments		(41,909)
Unrealised gains I(losses)			on revaluation	23,218
At 31 December 2021				473,218
Historical cost
At 1 January	2021				363,981
Additions				450,000
Disposals					(363,981)
Other movements
At 31 December 2021				450,000
Debtors
				2021	2020
Other debtors				10,467	4,799
Prepayments				6,958	9,208
Accrued income				529	784
				17,954	14,791

Creditors:
	2021	2020
Accruals	7,903	4,274
Other creditors	7,027	3,044
Taxation and social security	907	11
	15,837	7,329

Summary ofmov	ement in f	unds
		Opening					Closing
		Balance			Transfers	&	Balance
		1Jan 2021	Income	Expenditure	gains/(losses)	f	31 Dec 2021
Restricted funds
Taylor's Rehoming	Centre	110,800		(12,794)			98,006
Friends ofTaylor's		8,653	6,427				15,080
Kingston Maurward		14,997	8,208	(432)			22,773
Janice Ashman Legacy		4,365					4,365
Margaret Freeman	Legacy	30,336					30,336
Rosaile Joyce Ward Legacy		44,964	6,558				51,522
Total restricted funds		214,115	21,193	(13,226)			222,082
Unrestricted funds
General fund		120,060	319,774	(332,999)			106,835
Designated fund		450,000			23,218		473„218
Total unrestricted	funds	570,060	319,774	(332,999)	23,218		580,053
Total funds		784,175	340,967	(346,225)	23,218		802,135

ary of movement	in funds-	2019
		Opening					Closing
		Balance			Transfers	&	Balance
		1Jan 2020f	Income f	Expenditure	gains/(losses)	f	31 Dec 2020
Restricted funds
Taylor's Rehoming	Centre	123,594		(12,794)			110,800
Friends ofTaylor's		4,020	4,633				8,653
Kingston Maurward		7,745	7,970	(718)			14,997
Janice Ashman Legacy		4,365					4,365
Margaret Freeman	Legacy	30,336					30,336
Ultrasound Appeal			44,964				44,964
Total restricted funds		170,060	57,567	(13,512)			214,115
Unrestricted funds
General fund		280,327	262,080	(322,954)	(99,393)		120,060
Designated fund		392,516			57,484		450,000
Total unrestricted	funds	672,843	262,080	(322,954)	(41,909)		570,060
Total funds		842,903	319,647	(336,466)	(41,909)		784,175

					2021
		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	funds
			F		F
Tangible	assets	15,047		98,006	113,053
Investments			473,218		473,218
Current	assets	107,625		124,076	231,701
Current	liabilities	(15,837)			(15,837)
		106,835	473,218	222,082	802,135

					2020
		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	funds
Tangible	assets	23,065		110,800	133,865
Investments
Current	assets	104,324	450,000	103,315	657,639
Current	liabilities	(7,329)			(7,329)
		120,060	450,000	214,115	784,175

			2021	2020
0 eratin	leases which e	ire:
Premises:
Within one	year		45,901	45,901
2-5 years			89,704	119,104
In more than five years			41,254	57,754
			176,859	222,759

						2021f	2020f
Financial	assets measured	at fair value through
the income and expenditure			account			473,218
Financial amortised	assets that are debt instruments cost			measured	at	207,203	636,933
						680,421	636,933
Financial	liabilities measured		at amortised	cost		14,575	6,972
						14,575	6,972
				Income f	Expense	Net gains f	Net losses f
2021
Financial	assets measured	at	fair	4,206		23,218
value	through the income
and expenditure account
Financial	assets measured	at
amortised cost
Financial	liabilities measured		at
amortised cost
				4,206		23,218
2020
Financial	assets measured	at	fair	5,251			(41,909)
value	through the income
and expenditure account
Financial	assets measured	at
amortised cost
Financial	liabilities measured		at
amortised cost
				5,251			(41,909)