RSPCA BASINGSTOKE & ANDOVER BRANCH
2022 ANNUAL REPORT
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Email: enquiries@rspca-basingstokeandover.org.uk
RSPCA BASINGSTOKE & ANDOVER BRANCH
Agenda for the Annual General Meeting of the Basingstoke & Andover Branch
Date: 28 June 2023
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Opening Address and Welcome
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Apologies for Absence
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Adoption of Minutes of last Annual General Meeting
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Matters Arising
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To Receive the Accounts for the 2022 Financial Year
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Appointment of Auditor/Independent Examiner
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To Receive the Committee’s Report for 2022
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Committee Election
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Consideration of Resolutions
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Any Other Business
RSPCA BASINGSTOKE & ANDOVER BRANCH
Minutes of the Annual General Meeting held on Saturday 18 June 2022 at the Rucstall Community Centre, Holbein Close, Black Dam, Basingstoke RG21 3QN
1. Welcome & Introduction
Kerri Swinfield welcomed everyone to the meeting.
2. Apologies for absence None
3. Adoption of Minutes of the last Annual General Meeting
- The minutes of the AGM held on Saturday 25 September 2021 were agreed as a correct record - proposed by Peter Romain and seconded by Dan Hubert.
4. Matters arising
None.
5. Annual Accounts
The accounts were formally adopted – proposed by Peter Romain, seconded by Kerri Swinfield, and agreed unanimously.
6. Appointment of Auditor/Independent Examiner
- The Treasurer proposed that the Independent Examiners, Moore Stephens (Guildford) LLP, continue to be used as the independent examiners for the Branch. This was seconded by Lou Braham and passed unanimously.
7. Committee report
- The report was formally adopted – proposed by Lou Braham, seconded by Peter Romain, and agreed unanimously.
8. Election of Committee
Three Trustees (Michael Howard-Sorrell, Lynne Romain and Ron Mulholland) had resigned since the last AGM. The outgoing Committee were grateful to them for their contribution.
Seven members had submitted properly proposed and seconded nominations for the Branch Committee. The following were duly elected to the Committee: Lou Braham, Vivien El-Felah, Dan Hubert, Peter Romain, Andy Smith, Kerri Swinfield and Sarah Young.
9. Consideration of Resolutions
None received
10. Any other business
- None
Andy Smith Branch Secretary
Kerri Swinfield Branch Chair
RSPCA BASINGSTOKE & ANDOVER BRANCH
Welcome to the 2022 Annual report of the Basingstoke & Andover Branch of the RSPCA.
Branch News
2022 was a very challenging year for the Branch. For years we have relied on income from our Basingstoke Charity Shop to fund our activities. As reported in our 2021 Annual Report, our shop is now closed, and we have failed to find suitable alternative premises. With neither a Shop nor an Animal Centre in the area, the Branch lacks a physical presence, a sustainable source of income generation, or any obvious reason for recruiting or retaining volunteers.
Against this background, the Trustees decided that the interests of the Branch might best be served by joining with another Branch (or Branches). We embarked on a consultation exercise but were unable to find a suitable partner. We are therefore continuing to operate as an independent Branch, whilst exploring other ways of collaborating with neighbouring Branches to reduce costs and/or generate income.
The Committee would like to thank all the staff and volunteers that have worked for the Branch during 2022 for the benefit of the animals that come into our care. We rely heavily on Mandy, our rehoming coordinator who always goes above and beyond in carrying out her duties. She in turn is supported by a network of volunteers for fostering, fundraising, vet trips, home checks and post home checks.
Particular thanks go to
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Sarah who fosters cats and dogs, hand-rears kittens, tames feral kittens, fundraises and so much more
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Pam who fosters, fundraises, knits all year round for events including our purple poppies for remembrance.
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Caz who fosters, fundraises and collects stuff for all our fundraising.
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Rhian, Emma, Paula, Patrick, Karl, Lily, Jo, Kev, Sue, David, Bruce, Ann, Steve, Gail, Alistair and more.
They all do such a wonderful job, and we couldn't do it without them. We are always on the lookout for others to join us for Fund Raising and other activities.
RSPCA BASINGSTOKE & ANDOVER BRANCH
Animal Welfare
We exist as a Charity to improve and safeguard the lives of vulnerable animals. The following sections look at the Branch’s achievements during 2022, with comparable figures for 2021 in ().
Rehoming Figures
Mandy James, the Branch’s Re-homing Coordinator, has led this work with support from other Trustees and volunteers, most notably, Sarah Stoneman.
165 (91) Animals re-homed 230 (121) Home checks 132 (80) Animals micro-chipped 101 (59) Animals neutered (excluding the Neutering Scheme) 6 (3) Animals put to sleep (on Vets’ advice)
Welfare Assistance
The following table shows the help pledged via the ‘Form 1 & 2’ welfare assistance scheme to members of the public with their vets’ bills in 2022 (2021 figures in brackets):
----- Start of picture text -----
Number of Cost of Initial Number of Cost of Further
Initial Treatments Further Treatments
Treatments Treatments
Cats 25 (13) £1,141 (£522) 10 (3) £1,079 (£540)
Dogs 31 (22) £1,323 (£909) 14 (14) £1,840 (£2,344)
Other Animals 1 (0) £43 (£0) 0 (0) £0 (£0)
Totals 57 (35) £2,507 (£1,431) 24 (17) £2,919 (£2,844)
----- End of picture text -----
The actual amount paid to vets for welfare assistance in 2022 was £5,372 (£4,175) which differs slightly from the total in the table above as the amount pledged was not always the final amount paid.
Neutering Scheme
The RSPCA and local vets jointly run the restricted Neutering Scheme.
Members of the public on specified income related benefits can pay for a voucher to neuter their pets at approximately one third of the actual cost. The RSPCA contributes a further one third and the participating vets contribute the final third as a discount when the pets are neutered.
The number of animals neutered is shown in the table below:
----- Start of picture text -----
Animals Number Neutered Number Neutered Number Neutered
2022 2021 2020
Male Cats 12 8 15
Female Cats 10 17 17
Male Dogs 25 14 20
Female Dogs 20 17 21
----- End of picture text -----
RSPCA BASINGSTOKE & ANDOVER BRANCH
| Rabbits | 9 | 7 | 4 |
|---|---|---|---|
| Totals | 76 | 63 | 77 |
The cost of the scheme to the Branch in 2022 appears in the Annual Accounts as £8,955 (£6,793 in 2021) which is totally vets fees. This is offset by an income of £4,682 (£3,108 in 2021) which comes from the people who use the scheme.
Animal rehoming report
In 2022 we re-homed 101 cats (including 53 kittens), 61 dogs, 1 hamster, 1 parrot and 1 tortoise.
These two mums and kittens were left outside a vets in a crate. The mums looked like sisters, so we re-homed them together, then the kittens in pairs. Luckily for them they were left in the right place - all were successfully re homed.
Alice is a 17-year-old feral cat that had been living rough for years after her owner passed away. We thought she was too old to go out on a farm so advertised for a summer house in a garden. She spent her first 3 months in a summer house with an outside run. It had heating, lights, and a radio. Now, 6 months later she is living in the main house. Her new owners can't touch her yet. but she sits close to them. She looks wonderful now.
RSPCA BASINGSTOKE & ANDOVER BRANCH
Murphy came in as a puppy when he was dropped over someone's back fence. He was about 14 weeks old and in a bad way with not much hair and bad eyes. Murphy's fur did not all grow back. but is enjoying his new life with a big brother .
Trustee Changes
There were two changes to the Committee during 2022, with Michael Howard-Sorrell and Ron Mulholland stepping down as Trustees. We were particularly sorry to lose Michael who had been a valued member of the Committee for several years.
We are seeking potential Trustees with relevant business skills and experience. We would particularly welcome applications from those with experience in Fund Raising and/or living in Andover where we have less representation.
RSPCA BASINGSTOKE & ANDOVER BRANCH
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Moore (South) LLP Chartered Accountants Priory House Pilgrims Court Sydenham Road Guildford Surrey GU1 3RX
RSPCA BASINGSTOKE AND ANDOVER BRANCH
CONTENTS
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Branch Committee Report | 2 – 5 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 17 |
Page 1
RSPCA BASINGSTOKE AND ANDOVER BRANCH
LEGAL AND ADMINISTRATIVE INFORMATION
BRANCH MANAGEMENT COMMITTEE
Kerri Swinfield Chair Peter Romain Treasurer Andy Smith Secretary Michael Howard-Sorrell Member (Resigned 18 June 2022) Daniel Hubert Member Lou Braham Member Sarah Young Member Vivien El Felah Member Ron Mulholland Member (Resigned 18 June 2022)
CHARITY REGISTRATION NUMBER:
258321
REGISTERED OFFICE:
31 Saxon Way Basingstoke Hampshire RG24 8SA
INDEPENDENT EXAMINER:
Danielle Griffin FCA Moore (South) LLP Priory House Pilgrims Court Sydenham Road Guildford Surrey GU1 3RX
BANKERS:
Barclays Bank Basingstoke Branch North Hampshire Group PO Box 71 Basingstoke Hampshire RG21 7LY
SOLICITOR:
Wills Chandler 76 Bounty Road Basingstoke Hampshire RG21 3BZ
Page 2
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022
The Branch Committee present their financial statements for the year ended 31 December 2022.
PRINCIPAL OBJECTS AND OBJECTS FOR THE PUBLIC BENEFIT
The principal objects of the Branch are to promote the animal welfare objectives of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) in the Basingstoke and Andover Districts including the re-homing of stray or unwanted animals. Also to work with other Branches and regional headquarters operating with the same objectives.
The Basingstoke & Andover Branch of the RSPCA is an unincorporated charitable association and a separately registered branch of the RSPCA (the Society), carrying out its direct animal welfare work in the Basingstoke and Andover areas.
The objects of the Branch are to promote kindness and 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 Trustees have reviewed the outcomes and achievements of our objectives and activities for the year to ensure that they remain focused on our charitable aims and continue to deliver benefits to the public.
We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Under the Charities Act 2011 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole.
The Branch’s animal welfare work, although local in nature, benefits society at large and also aims to help people in need with the care of their animals.
The following sections of this report highlight the Branch’s main activities and clearly demonstrate the benefits provided to the public
LEGAL AND ADMINISTRATIVE DETAILS
The Branch operates in accordance with Branch Rules, revised in 2022 and periodically reviewed by the Head Office of the RSPCA. As a registered charity, the Branch must conform with relevant legislation and related authoritative documents issued by the Charities Commission.
The Branch's registration number is 258321 and the main charity's registered number is 219099.
BRANCH MANAGEMENT COMMITTEE
At every Annual General Meeting of the Branch, a new Branch Committee is elected from the members of the Branch to carry on the work for the ensuing year. The Branch Committee consists of not less than seven or more than fourteen elected members. The elected Branch Committee can also decide to co-opt up to a maximum of three persons onto the Committee.
Page 3
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
BRANCH MANAGEMENT COMMITTEE (continued)
The following served on the Committee for the complete year unless otherwise indicated:
Kerri Swinfield Chair Peter Romain Treasurer Andy Smith Secretary Michael Howard-Sorrell Member (Resigned 18 June 2022) Daniel Hubert Member Lou Braham Member Sarah Young Member Vivien El Felah Member Ron Mulholland Member (Resigned 18 June 2022)
RECRUITMENT AND APPOINTMENT OF BRANCH COMMITTEE MEMBERS
The Branch Committee seeks to recruit new members to balance various skills required to manage the charity.
INDUCTION AND TRAINING OF COMMITTEE MEMBERS
All new members are welcomed onto the committee and spend time meeting the other members and the staff to understand the operations of the charity. Training is, by necessity, tailored to individual needs depending on the knowledge gaps and experience of the individual involved.
FINANCIAL REVIEW
The main financial news of 2022 is that the Branch’s expenditure exceeded its income by £35,852 (2021 - £44,478).
The worrying decline in the Branch’s reserves resulted in a concerted effort to reduce costs which started at the end of the year and continues into 2023.
The increase of donation and legacy income of £11,353 was due mainly to the receipt of a legacy of £15,000 and increased re-homing donation of £16,553 offset by there being no government grants in 2022. The Branch rehomed a fantastic 53 more cats and 18 more dogs than were rehomed than in 2021. Cat donations increased by £6,117 and dog donations increased by £10,336 due to the increase number of animals re-homed. Other donations reduced slightly but the neutering scheme income was slightly higher (£1,574) after an increase in the cost of vouchers implemented in August 2022 and an increase in vouchers issued. Fundraising increased by £4,171 with Pets at Home fundraising, car boot sales and town centre collections contributing the most.
There was no charity shop income but there were still costs as the shop manager was retained until July 2022 in the hope that we could secure a new premises. There were also storage costs as we retained some shop stock and fittings but this was reduced in June after the stock was transferred to another RSPCA Branch for use in their shops. As this stock had all been donated, no amount has been recorded in the accounts in respect of this transfer.
General expenditure increased by £29,975 with a mainly due to an increase in cat expenses of £14,558 and an increase in dog expenses of £11,452 due to the increase in re-homed animals.
Due to the critical nature of the Branch’s finances the Branch entered negotiations with the North Wiltshire Branch with a view to merging with them. Unfortunately, these negotiations ended with no agreement to merge. However, an offer to open charity shops in the Basingstoke & Andover area made with 10% of the profits coming to the Branch. This proposal will be examined further in 2023.
Page 4
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
POLICY FOR RESERVES
The aim of the Branch is to use as much of its incoming resources as possible to fund the animal welfare activities that it undertakes.
In previous years a number of designated reserves were identified but, since the reserves of the Branch have reduced, the meaning of such funds was called into question and a decision taken to transfer their contents into general funds.
Due to the financial position of the Branch, the trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately four months of unrestricted charitable expenditure, equating to £31,000
RISK MANAGEMENT
The Branch Committee has identified the major risks it faces as follows:
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loss of income through error or fraud
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insufficient funds to cover costs incurred by the Branch
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failure to deal correctly with employment matters
In the opinion of the Trustees the Branch’s policies, procedures and controls are adequate to mitigate the above risks.
GRANTS AND DONATIONS
The Branch occasionally receives requests to make grants or donations to external organisations or to further other areas of the RSPCA’s work. The committee reviews these requests at its normal meetings and decides whether the grants/donations will be made. Grants/donations to projects that will directly benefit animals in the Branch’s area or to organisations that work directly with the Branch on animal welfare issues are looked on favourably. Grants/donations will only be made if the Branch has sufficient reserves not to compromise its own animal welfare work.
All grants/donations need to be authorised by RSPCA HQ. There were no grants/donations made by the Branch in the year.
VOLUNTEERS
The Branch Committee relies heavily on the generosity of a dedicated group of volunteers to be able to help the animals that come into its care. Animal welfare volunteers look after the animals that come into our care until they can be rehomed and other volunteers help out at various fund raising and other activities organised for, and by, the Branch.
FUTURE PLANS
The Branch has improved and increased its social media output and plans to build on this to reach more people with messages of its animal welfare successes and appeals for funds. With no shop the Branch is facing difficult times, financially, and is looking to address this by cutting costs where it can, increasing fundraising and researching closer liaisons with neighbouring Branches.
Page 5
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
TRUSTEES’ RESPONSIBILITIES STATEMENT
The Branch Committee is responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Branch Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the Branch Committee are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP 2019 (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Branch Committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounting and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Branch Management Committee
Peter Romain, Treasurer
Approved by the Committee Members on the 28/06/2023
Page 6
RSPCA BASINGSTOKE AND ANDOVER BRANCH INDEPENDENT EXAMINER'S REPORT TO THE BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the charity’s Trustees on my examination of the accounts of RSPCA Basingstoke and Andover Branch for the year ended 31 December 2022, which are set out on pages 7 to 17.
Responsibilities and basis of report
As the charity’s Trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
D L Griffin, FCA
Date
Moore (South) LLP Chartered Accountants Priory House Pilgrims Court Sydenham Road Guildford GU1 3RX
Page 7
RSPCA BASINGSTOKE AND ANDOVER BRANCH STATEMENT OF FINANCIAL ACTIVITIES
| Total | Total | ||
|---|---|---|---|
| Note | 2022 | 2021 | |
| £ | £ | ||
| Income and endowments from: | |||
| Donations and Legacies | 2 | 73,386 | 62,033 |
| Other trading activities | 3 | 12,817 | 7,309 |
| Investments | 4 | 21 | 15 |
| ______ | ______ | ||
| Total | 86,224 | 69,357 | |
| ======== | ======== | ||
| Expenditure on: | |||
| Raising funds | 5 | 18,914 | 41,522 |
| Charitable activities | 6 | 99,937 | 69,962 |
| Other | 7 | 3,225 | 2,351 |
| ______ | ______ | ||
| Total | 122,076 | 113,835 | |
| ======== | ======== | ||
| Net deficit | (35,852) | (44,478) | |
| ______ | ______ | ||
| Reconciliation of funds: | |||
| Total funds brought forward | 102,292 | 146,770 | |
| ______ | ______ | ||
| Total funds carried forward | 66,440 | 102,292 | |
| ======== | ======== |
The financial statements were approved by the Branch Committee on the 28/06/2023 .
They were signed on its behalf by:
P. Romain
Treasurer
Page 8
RSPCA BASINGSTOKE AND ANDOVER BRANCH BALANCE SHEET AS AT 31 DECEMBER 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible fixed assets | 9 | - | - |
| Current Assets | |||
| Debtors | 10 | 1,810 | 4,059 |
| Cash at bank and in hand | 11 | 72,179 | 103,963 |
| ______ | ______ | ||
| 73,989 | 108,022 | ||
| Current Liabilities | |||
| Creditors: Amounts falling due within one year | 12 | (7,549) | (5,730) |
| ______ | ______ | ||
| Net Current Assets | 66,440 | 102,292 | |
| ______ | ______ | ||
| Total Net Assets | 66,440 | 102,292 | |
| ======== | ======== | ||
| Funds | |||
| Unrestricted funds | 13 | 66,440 | 102,292 |
| ======== | ======== |
The financial statements were approved by the Branch Committee on the 28/06/2023. They were signed on its behalf by:
Treasurer
P. Romain
Page 9
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies
a.
Company Status
The RSPCA Basingstoke and Andover Branch is an unincorporated charitable association, and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (RSPCA). The charity is registered with the Charity Commission, registered number 258321, and the RSPCA’s registered number 219099. The registered office address is given in the Legal and Administrative data on page 1.
The objectives of the charity are to promote kindness and suppress cruelty to animals, in accordance with the policies of the society in their local area.
The charity constitutes a public benefit entity as defined by FRS102.
b. Basis of Preparation
The financial statements have been prepared in accordance with 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 (FRS102), Charities SORP 2019 (FRS102) second edition, and the Charities Act 2011.
The financial statements are prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency and have been rounded to the nearest pound.
c. Going concern
The Trustees recognise that the Branch’s reserves have been reduced over the last few years to a level that causes some concern about the future viability of the Branch. The Trustees have tried to address this by appealing for new Trustees who could focus on fund raising but no candidates have put themselves forward. Another avenue still being explored is a merger with an adjacent Branch which could bring economies of scale and increased fundraising potential.
With the above in mind, the Trustees are regularly monitoring the Branch’s reserves so that, in the worst case scenario, the Branch could stop its activities with enough funds remaining to cover its liabilities (employee redundancy, outstanding vet’s bills, etc.).
At the current point in time, the Trustees believe that they have sufficient funds to continue for a period of at least 12 months from the date of signature of the accounts, and are satisfied that the entity is a going concern.
d. Income Recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, the amount can be reliably measured and it is probable that the income will be received.
Donations and other forms of voluntary income are recognised when receivable by the charity.
Income from neutering scheme is recognised in the period the work was completed.
Gift aid is recognised in the period the donation it relates to was received.
Page 10
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
Interest receivable from funds held on deposit is recognised in the period the charity is entitled to its receipt and can be measured reliably. This is normally on notification from the bank.
Income from government grants is recognised at fair value when the charity has entitlement, after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from legacies are accounted for at the earlier of:
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the date on which the charity is aware that probate has been granted;
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the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made: or
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when a distribution is made from the estate.
Receipt of a legacy, in whole or part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
e.
Donated Time
In accordance with the Charities SORP (FRS102) second edition the general volunteer time is not recognised.
f. Expenditure Recognition
All expenditure includes unrecoverable VAT and is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the obligation can be measured reliably.
Expenditure on raising funds includes all costs related to the running of the shop and fund raising.
Expenditure on charitable activities includes costs of looking after and rehoming animals. The cost of looking after animals includes veterinary costs, neutering costs, boarding costs and rehoming costs including salary of rehoming officer.
Other costs include all costs involving the public accountability of the charity and its compliance with regulation and good practice.
g.
Support Costs
Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. The support costs are allocated directly between the provision of care for animals and the running of the shop.
Page 11
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
h. Tangible Fixed Assets and Depreciation
Individual fixed assets costing £250 or more are capitalised at cost.
Depreciation is calculated as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset at the following rates:
Motor vehicles 25% straight line Office equipment 25% straight line
i. Debtors
Trade and other debtors are recorded at settlement amount. Prepayments are valued at the amounts prepaid at balance sheet date.
j. Cash at Bank and in Hand
Cash at bank and in hand includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
k. Creditors
Trade and other creditors are recognised when the charity has a present obligation resulting from past events and can be measured or estimated reliably. Creditors are recognised at their settlement amounts.
l. Financial Instruments
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
m. Retirement Benefits
The charity contributes to the separately administered defined contribution scheme, whose assets are held separately from the charity. Payments to the scheme are charged to the Statement of Financial Activities as they fall due.
n. Funds
Unrestricted reserves are funds that can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds are unrestricted funds of the charity which the Trustees have decided, at their discretion, to set aside for a specific purpose.
Restricted reserves are funds that 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.
Page 12
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
o.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no judgements or estimates to note that affect these accounts.
2. Donations and Legacies
| Donations and Legacies | ||
|---|---|---|
| Unrestricted Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Cat re-homing donations | 10,702 | 4,585 |
| Dog re-homing animal donations | 19,566 | 9,230 |
| Other re-homing animal donations | 100 | - |
| Donations | 27,878 | 30,869 |
| Collecting boxes | - | 36 |
| Legacies | 15,000 | - |
| Misc Refunds | 140 | - |
| Government grants | - | 17,313 |
| ______ | ______ | |
| 73,386 | 62,033 | |
| ======== | ======== |
Included in Government grants is £Nil (2021 - £12,857) Council grants and £Nil (2021 - £4,456) for furloughed staff.
There was no restricted income in 2021 or 2022.
3. Trading Activities
| Trading Activities | ||
|---|---|---|
| Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Shop takings – Basingstoke | - | 237 |
| Neutering scheme | 4,682 | 3,108 |
| Income from fundraising events | 8,135 | 3,964 |
| ______ | ______ | |
| 12,817 | 7,309 | |
| ======== | ======== |
There was no restricted income in 2021 or 2022.
Page 13
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
| 4. | Investment Income | ||
|---|---|---|---|
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Bank interest | 21 | 15 | |
| ======== | ======== | ||
| There was no restricted bank interest in 2021 or 2022. | |||
| 5. | Raising Funds | ||
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Shop Expenses | |||
| - Rent | - | 12,478 | |
| - Salaries | 8,615 | 22,951 | |
| - Storage costs | 4,473 | 5,628 | |
| - Heat, light & telephone | 57 | (634) | |
| - Vehicle running costs | 1,416 | 1,712 | |
| - Insurance | 529 | ||
| - Stationery | - | ||
| - Credit/debit card machine fees | 88 | 155 | |
| - Other | 1,325 | 1,234 | |
| - Dilapidations | - | (2,531) | |
| - Irrecoverable VAT | 2,500 | - | |
| ______ | ______ | ||
| 18,474 | 41,522 | ||
| Fundraising goods | 5 | - | |
| Administration fee re legacies | 435 | - | |
| ______ | ______ | ||
| 18,914 | 41,522 | ||
| ======== | ======== | ||
| There were no restricted expenses in 2021 or 2022. | |||
| 6. | Charitable Activities | ||
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Cat expenses | 33,115 | 18,557 | |
| Dog expenses | 36,831 | 25,379 | |
| Other animal expenses | 43 | - | |
| Neutering scheme expenses | 8,955 | 6,793 | |
| Homing co-ordination | 20,883 | 18,682 | |
| Regional contribution | 110 | 551 | |
| ______ | ______ | ||
| 99,937 | 69,962 | ||
| ======== | ======== |
There were no restricted expenses in 2021 or 2022.
Page 14
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
7. Other Costs
| Other Costs | ||
|---|---|---|
| Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Independent Examiner fee | 1,525 | 1,500 |
| Other accountancy costs | 900 | - |
| Committee meetings & office expenses | 800 | 851 |
| ______ | ______ | |
| Total | 3,225 | 2,351 |
| ======== | ======== |
There were no restricted costs in 2021 or 2022.
These other costs represent the governance costs of the charity.
8. Salaries and National Insurance Costs
| Salaries and National Insurance | Costs | |
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Salaries paid | 22,799 | 37,091 |
| Pension | 352 | 647 |
| ______ | ______ | |
| 23,151 | 37,738 | |
| ======== | ======== |
The average number of staff in the year was 2 (2021 – 3).
No employee received total remuneration of more than £60,000 (2021 – None).
None of the management committee received any remuneration in the year (2021– £Nil).
Amounts can be reimbursed to committee members when reasonable, authorised expenses are wholly necessarily incurred in the performance of their duties as Trustees. In the year, no (2021 – 1) committee member received expenses of £Nil (2021 - £20 for sundry items).
Page 15
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
9. Tangible Fixed Assets
| 9. | Tangible Fixed Assets | |||
|---|---|---|---|---|
| Office | ||||
| Motor Van | Equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| Balance at 1 January 2022 | 12,148 | 2,295 | 14,443 | |
| Disposal | (12,148) | (2,295) |
(14,443) | |
| Balance at 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| Depreciation | ||||
| Balance at 1 January 2022 | 12,148 | 2,295 | 14,443 | |
| Eliminated on disposal | (12,148) | (2,295) |
(14,443) | |
| Balance at 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| Net book values: | ||||
| 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| 31 December 2021 | - | - | - | |
| ======== | ======== | ======== | ||
| 10. | Debtors | |||
| 2022 | 2021 | |||
| £ | £ | |||
| VAT recoverable | 742 | 2,520 | ||
| Sundry debtors | 1,068 | 1,539 | ||
| ______ | ______ | |||
| 1,810 | 4,059 | |||
| ======== | ======== | |||
| 11. | Cash at Bank and in Hand | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Current account | 2,150 | 1,301 | ||
| Current account - Shop | 1,128 | 941 | ||
| Current account - Card machine | 7 | 22 | ||
| Deposit account | 68,494 | 101,523 | ||
| Petty cash | 400 | 176 | ||
| ______ | ______ | |||
| 72,179 | 103,963 | |||
| ======== | ======== |
Page 16
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
12. Creditors
| Creditors | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Trade creditors | 5,076 | 4,163 |
| Shop creditors | 123 | 117 |
| Accrual | 2,350 | 1,450 |
| ______ | ______ | |
| 7,549 | 5,730 | |
| ======== | ======== |
13. Funds
Designated funds in 2021 were closed at the end of 2022 and their balances transferred into general funds.
| Opening | Closing | ||||
|---|---|---|---|---|---|
| Balance | Income | Expenses | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| General | 40,021 | 81,542 | (94,112) | 38,989 |
66,440 |
| Designated | |||||
| - Shop fund | 30,000 | - | (4,473) | (25,527) |
- |
| - Van fund | 10,271 | - | - | (10,271) | - |
| - Rehoming co-ordinator | 15,000 | - | (14,536) | (464) |
- |
| - Neutering scheme | 7,000 | 4,682 | (8,955) | (2,727) |
- |
| ______ | ______ | ______ | ______ | ______ | |
| 102,292 | 86,224 | (122,076) | - |
66,440 | |
| ======== | ======== | ======== | ======== | ======== |
Funds for year ended 31 December 2021
| Opening | Closing | ||||
|---|---|---|---|---|---|
| Balance | Income | Expenses | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| General | 95,872 | 66,248 | (87,052) | (35,047) |
40,021 |
| Designated | |||||
| - Shop fund | 19,628 | - | (5,628) | 16,000 |
30,000 |
| - Van fund | 10,270 | 1 | - | - | 10,271 |
| - Rehoming co-ordinator | 14,000 | - | (14,362) | 15,362 |
15,000 |
| - Neutering scheme | 7,000 | 3,108 | (6,793) | 3,685 |
7,000 |
| ______ | ______ | ______ | ______ | ______ | |
| 146,770 | 69,357 | (113,835) | - |
102,292 | |
| ======== | ======== | ======== | ======== | ======== |
Page 17
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
14. Funds Analysis
| Fixed | Net Current | 2022 | |
|---|---|---|---|
| Assets | Assets | Total | |
| £ | £ | £ | |
| Unrestricted | |||
| General | - | 66,640 | 66,640 |
| ======== | ======== | ======== | |
| Fund analysis for the year ended 31 December 2021 | |||
| Fixed | Net Current | 2021 | |
| Assets | Assets | Total | |
| £ | £ | £ | |
| Unrestricted | |||
| General | - | 40,021 | 40,021 |
| Shop refurbishment | - | 30,000 | 30,000 |
| Van | - | 10,271 | 10,271 |
| Rehoming – Co-ordination | - | 15,000 | 15,000 |
| Neutering | - | 7,000 | 7,000 |
| ______ | ______ | ______ | |
| - | 102,292 | 102,292 | |
| ======== | ======== | ======== |
15. Related Party Transactions
The charity is a branch of RSPCA, and is entitled to a share of door to door collections made by head office. The total received in the year was £23,218 (2021 - £24,134).
RSPCA BASINGSTOKE & ANDOVER BRANCH
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Moore (South) LLP Chartered Accountants Priory House Pilgrims Court Sydenham Road Guildford Surrey GU1 3RX
RSPCA BASINGSTOKE AND ANDOVER BRANCH
CONTENTS
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Branch Committee Report | 2 – 5 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 17 |
Page 1
RSPCA BASINGSTOKE AND ANDOVER BRANCH
LEGAL AND ADMINISTRATIVE INFORMATION
BRANCH MANAGEMENT COMMITTEE
Kerri Swinfield Chair Peter Romain Treasurer Andy Smith Secretary Michael Howard-Sorrell Member (Resigned 18 June 2022) Daniel Hubert Member Lou Braham Member Sarah Young Member Vivien El Felah Member Ron Mulholland Member (Resigned 18 June 2022)
CHARITY REGISTRATION NUMBER:
258321
REGISTERED OFFICE:
31 Saxon Way Basingstoke Hampshire RG24 8SA
INDEPENDENT EXAMINER:
Danielle Griffin FCA Moore (South) LLP Priory House Pilgrims Court Sydenham Road Guildford Surrey GU1 3RX
BANKERS:
Barclays Bank Basingstoke Branch North Hampshire Group PO Box 71 Basingstoke Hampshire RG21 7LY
SOLICITOR:
Wills Chandler 76 Bounty Road Basingstoke Hampshire RG21 3BZ
Page 2
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022
The Branch Committee present their financial statements for the year ended 31 December 2022.
PRINCIPAL OBJECTS AND OBJECTS FOR THE PUBLIC BENEFIT
The principal objects of the Branch are to promote the animal welfare objectives of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) in the Basingstoke and Andover Districts including the re-homing of stray or unwanted animals. Also to work with other Branches and regional headquarters operating with the same objectives.
The Basingstoke & Andover Branch of the RSPCA is an unincorporated charitable association and a separately registered branch of the RSPCA (the Society), carrying out its direct animal welfare work in the Basingstoke and Andover areas.
The objects of the Branch are to promote kindness and 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 Trustees have reviewed the outcomes and achievements of our objectives and activities for the year to ensure that they remain focused on our charitable aims and continue to deliver benefits to the public.
We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Under the Charities Act 2011 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole.
The Branch’s animal welfare work, although local in nature, benefits society at large and also aims to help people in need with the care of their animals.
The following sections of this report highlight the Branch’s main activities and clearly demonstrate the benefits provided to the public
LEGAL AND ADMINISTRATIVE DETAILS
The Branch operates in accordance with Branch Rules, revised in 2022 and periodically reviewed by the Head Office of the RSPCA. As a registered charity, the Branch must conform with relevant legislation and related authoritative documents issued by the Charities Commission.
The Branch's registration number is 258321 and the main charity's registered number is 219099.
BRANCH MANAGEMENT COMMITTEE
At every Annual General Meeting of the Branch, a new Branch Committee is elected from the members of the Branch to carry on the work for the ensuing year. The Branch Committee consists of not less than seven or more than fourteen elected members. The elected Branch Committee can also decide to co-opt up to a maximum of three persons onto the Committee.
Page 3
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
BRANCH MANAGEMENT COMMITTEE (continued)
The following served on the Committee for the complete year unless otherwise indicated:
Kerri Swinfield Chair Peter Romain Treasurer Andy Smith Secretary Michael Howard-Sorrell Member (Resigned 18 June 2022) Daniel Hubert Member Lou Braham Member Sarah Young Member Vivien El Felah Member Ron Mulholland Member (Resigned 18 June 2022)
RECRUITMENT AND APPOINTMENT OF BRANCH COMMITTEE MEMBERS
The Branch Committee seeks to recruit new members to balance various skills required to manage the charity.
INDUCTION AND TRAINING OF COMMITTEE MEMBERS
All new members are welcomed onto the committee and spend time meeting the other members and the staff to understand the operations of the charity. Training is, by necessity, tailored to individual needs depending on the knowledge gaps and experience of the individual involved.
FINANCIAL REVIEW
The main financial news of 2022 is that the Branch’s expenditure exceeded its income by £35,852 (2021 - £44,478).
The worrying decline in the Branch’s reserves resulted in a concerted effort to reduce costs which started at the end of the year and continues into 2023.
The increase of donation and legacy income of £11,353 was due mainly to the receipt of a legacy of £15,000 and increased re-homing donation of £16,553 offset by there being no government grants in 2022. The Branch rehomed a fantastic 53 more cats and 18 more dogs than were rehomed than in 2021. Cat donations increased by £6,117 and dog donations increased by £10,336 due to the increase number of animals re-homed. Other donations reduced slightly but the neutering scheme income was slightly higher (£1,574) after an increase in the cost of vouchers implemented in August 2022 and an increase in vouchers issued. Fundraising increased by £4,171 with Pets at Home fundraising, car boot sales and town centre collections contributing the most.
There was no charity shop income but there were still costs as the shop manager was retained until July 2022 in the hope that we could secure a new premises. There were also storage costs as we retained some shop stock and fittings but this was reduced in June after the stock was transferred to another RSPCA Branch for use in their shops. As this stock had all been donated, no amount has been recorded in the accounts in respect of this transfer.
General expenditure increased by £29,975 with a mainly due to an increase in cat expenses of £14,558 and an increase in dog expenses of £11,452 due to the increase in re-homed animals.
Due to the critical nature of the Branch’s finances the Branch entered negotiations with the North Wiltshire Branch with a view to merging with them. Unfortunately, these negotiations ended with no agreement to merge. However, an offer to open charity shops in the Basingstoke & Andover area made with 10% of the profits coming to the Branch. This proposal will be examined further in 2023.
Page 4
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
POLICY FOR RESERVES
The aim of the Branch is to use as much of its incoming resources as possible to fund the animal welfare activities that it undertakes.
In previous years a number of designated reserves were identified but, since the reserves of the Branch have reduced, the meaning of such funds was called into question and a decision taken to transfer their contents into general funds.
Due to the financial position of the Branch, the trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately four months of unrestricted charitable expenditure, equating to £31,000
RISK MANAGEMENT
The Branch Committee has identified the major risks it faces as follows:
-
loss of income through error or fraud
-
insufficient funds to cover costs incurred by the Branch
-
failure to deal correctly with employment matters
In the opinion of the Trustees the Branch’s policies, procedures and controls are adequate to mitigate the above risks.
GRANTS AND DONATIONS
The Branch occasionally receives requests to make grants or donations to external organisations or to further other areas of the RSPCA’s work. The committee reviews these requests at its normal meetings and decides whether the grants/donations will be made. Grants/donations to projects that will directly benefit animals in the Branch’s area or to organisations that work directly with the Branch on animal welfare issues are looked on favourably. Grants/donations will only be made if the Branch has sufficient reserves not to compromise its own animal welfare work.
All grants/donations need to be authorised by RSPCA HQ. There were no grants/donations made by the Branch in the year.
VOLUNTEERS
The Branch Committee relies heavily on the generosity of a dedicated group of volunteers to be able to help the animals that come into its care. Animal welfare volunteers look after the animals that come into our care until they can be rehomed and other volunteers help out at various fund raising and other activities organised for, and by, the Branch.
FUTURE PLANS
The Branch has improved and increased its social media output and plans to build on this to reach more people with messages of its animal welfare successes and appeals for funds. With no shop the Branch is facing difficult times, financially, and is looking to address this by cutting costs where it can, increasing fundraising and researching closer liaisons with neighbouring Branches.
Page 5
REPORT OF THE RSPCA BASINGSTOKE AND ANDOVER BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022 (continued)
TRUSTEES’ RESPONSIBILITIES STATEMENT
The Branch Committee is responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Branch Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the Branch Committee are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP 2019 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Branch Committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounting and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Branch Management Committee
Peter Romain, Treasurer
Approved by the Committee Members on the 28/06/2023
Page 6
RSPCA BASINGSTOKE AND ANDOVER BRANCH INDEPENDENT EXAMINER'S REPORT TO THE BRANCH COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the charity’s Trustees on my examination of the accounts of RSPCA Basingstoke and Andover Branch for the year ended 31 December 2022, which are set out on pages 7 to 17.
Responsibilities and basis of report
As the charity’s Trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
D L Griffin, FCA
Date
Moore (South) LLP Chartered Accountants Priory House Pilgrims Court Sydenham Road Guildford GU1 3RX
Page 7
RSPCA BASINGSTOKE AND ANDOVER BRANCH STATEMENT OF FINANCIAL ACTIVITIES
| Total | Total | ||
|---|---|---|---|
| Note | 2022 | 2021 | |
| £ | £ | ||
| Income and endowments from: | |||
| Donations and Legacies | 2 | 73,386 | 62,033 |
| Other trading activities | 3 | 12,817 | 7,309 |
| Investments | 4 | 21 | 15 |
| ______ | ______ | ||
| Total | 86,224 | 69,357 | |
| ======== | ======== | ||
| Expenditure on: | |||
| Raising funds | 5 | 18,914 | 41,522 |
| Charitable activities | 6 | 99,937 | 69,962 |
| Other | 7 | 3,225 | 2,351 |
| ______ | ______ | ||
| Total | 122,076 | 113,835 | |
| ======== | ======== | ||
| Net deficit | (35,852) | (44,478) | |
| ______ | ______ | ||
| Reconciliation of funds: | |||
| Total funds brought forward | 102,292 | 146,770 | |
| ______ | ______ | ||
| Total funds carried forward | 66,440 | 102,292 | |
| ======== | ======== |
The financial statements were approved by the Branch Committee on the 28/06/2023 .
They were signed on its behalf by:
P. Romain
Treasurer
Page 8
RSPCA BASINGSTOKE AND ANDOVER BRANCH BALANCE SHEET AS AT 31 DECEMBER 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible fixed assets | 9 | - | - |
| Current Assets | |||
| Debtors | 10 | 1,810 | 4,059 |
| Cash at bank and in hand | 11 | 72,179 | 103,963 |
| ______ | ______ | ||
| 73,989 | 108,022 | ||
| Current Liabilities | |||
| Creditors: Amounts falling due within one year | 12 | (7,549) | (5,730) |
| ______ | ______ | ||
| Net Current Assets | 66,440 | 102,292 | |
| ______ | ______ | ||
| Total Net Assets | 66,440 | 102,292 | |
| ======== | ======== | ||
| Funds | |||
| Unrestricted funds | 13 | 66,440 | 102,292 |
| ======== | ======== |
The financial statements were approved by the Branch Committee on the 28/06/2023. They were signed on its behalf by:
Treasurer
P. Romain
Page 9
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies
a.
Company Status
The RSPCA Basingstoke and Andover Branch is an unincorporated charitable association, and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (RSPCA). The charity is registered with the Charity Commission, registered number 258321, and the RSPCA’s registered number 219099. The registered office address is given in the Legal and Administrative data on page 1.
The objectives of the charity are to promote kindness and suppress cruelty to animals, in accordance with the policies of the society in their local area.
The charity constitutes a public benefit entity as defined by FRS102.
b. Basis of Preparation
The financial statements have been prepared in accordance with 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 (FRS102), Charities SORP 2019 (FRS102) second edition, and the Charities Act 2011.
The financial statements are prepared on a going concern basis under the historical cost convention modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency and have been rounded to the nearest pound.
c. Going concern
The Trustees recognise that the Branch’s reserves have been reduced over the last few years to a level that causes some concern about the future viability of the Branch. The Trustees have tried to address this by appealing for new Trustees who could focus on fund raising but no candidates have put themselves forward. Another avenue still being explored is a merger with an adjacent Branch which could bring economies of scale and increased fundraising potential.
With the above in mind, the Trustees are regularly monitoring the Branch’s reserves so that, in the worst case scenario, the Branch could stop its activities with enough funds remaining to cover its liabilities (employee redundancy, outstanding vet’s bills, etc.).
At the current point in time, the Trustees believe that they have sufficient funds to continue for a period of at least 12 months from the date of signature of the accounts, and are satisfied that the entity is a going concern.
d. Income Recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, the amount can be reliably measured and it is probable that the income will be received.
Donations and other forms of voluntary income are recognised when receivable by the charity.
Income from neutering scheme is recognised in the period the work was completed.
Gift aid is recognised in the period the donation it relates to was received.
Page 10
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
Interest receivable from funds held on deposit is recognised in the period the charity is entitled to its receipt and can be measured reliably. This is normally on notification from the bank.
Income from government grants is recognised at fair value when the charity has entitlement, after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from legacies are accounted for at the earlier of:
-
the date on which the charity is aware that probate has been granted;
-
the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made: or
-
when a distribution is made from the estate.
Receipt of a legacy, in whole or part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
e.
Donated Time
In accordance with the Charities SORP (FRS102) second edition the general volunteer time is not recognised.
f. Expenditure Recognition
All expenditure includes unrecoverable VAT and is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the obligation can be measured reliably.
Expenditure on raising funds includes all costs related to the running of the shop and fund raising.
Expenditure on charitable activities includes costs of looking after and rehoming animals. The cost of looking after animals includes veterinary costs, neutering costs, boarding costs and rehoming costs including salary of rehoming officer.
Other costs include all costs involving the public accountability of the charity and its compliance with regulation and good practice.
g.
Support Costs
Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. The support costs are allocated directly between the provision of care for animals and the running of the shop.
Page 11
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
h. Tangible Fixed Assets and Depreciation
Individual fixed assets costing £250 or more are capitalised at cost.
Depreciation is calculated as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset at the following rates:
Motor vehicles 25% straight line Office equipment 25% straight line
i. Debtors
Trade and other debtors are recorded at settlement amount. Prepayments are valued at the amounts prepaid at balance sheet date.
j. Cash at Bank and in Hand
Cash at bank and in hand includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
k. Creditors
Trade and other creditors are recognised when the charity has a present obligation resulting from past events and can be measured or estimated reliably. Creditors are recognised at their settlement amounts.
l. Financial Instruments
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
m. Retirement Benefits
The charity contributes to the separately administered defined contribution scheme, whose assets are held separately from the charity. Payments to the scheme are charged to the Statement of Financial Activities as they fall due.
n. Funds
Unrestricted reserves are funds that can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds are unrestricted funds of the charity which the Trustees have decided, at their discretion, to set aside for a specific purpose.
Restricted reserves are funds that 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.
Page 12
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
1. Accounting Policies (continued)
o.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no judgements or estimates to note that affect these accounts.
2. Donations and Legacies
| Donations and Legacies | ||
|---|---|---|
| Unrestricted Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Cat re-homing donations | 10,702 | 4,585 |
| Dog re-homing animal donations | 19,566 | 9,230 |
| Other re-homing animal donations | 100 | - |
| Donations | 27,878 | 30,869 |
| Collecting boxes | - | 36 |
| Legacies | 15,000 | - |
| Misc Refunds | 140 | - |
| Government grants | - | 17,313 |
| ______ | ______ | |
| 73,386 | 62,033 | |
| ======== | ======== |
Included in Government grants is £Nil (2021 - £12,857) Council grants and £Nil (2021 - £4,456) for furloughed staff.
There was no restricted income in 2021 or 2022.
3. Trading Activities
| Trading Activities | ||
|---|---|---|
| Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Shop takings – Basingstoke | - | 237 |
| Neutering scheme | 4,682 | 3,108 |
| Income from fundraising events | 8,135 | 3,964 |
| ______ | ______ | |
| 12,817 | 7,309 | |
| ======== | ======== |
There was no restricted income in 2021 or 2022.
Page 13
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
| 4. | Investment Income | ||
|---|---|---|---|
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Bank interest | 21 | 15 | |
| ======== | ======== | ||
| There was no restricted bank interest in 2021 or 2022. | |||
| 5. | Raising Funds | ||
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Shop Expenses | |||
| - Rent | - | 12,478 | |
| - Salaries | 8,615 | 22,951 | |
| - Storage costs | 4,473 | 5,628 | |
| - Heat, light & telephone | 57 | (634) | |
| - Vehicle running costs | 1,416 | 1,712 | |
| - Insurance | 529 | ||
| - Stationery | - | ||
| - Credit/debit card machine fees | 88 | 155 | |
| - Other | 1,325 | 1,234 | |
| - Dilapidations | - | (2,531) | |
| - Irrecoverable VAT | 2,500 | - | |
| ______ | ______ | ||
| 18,474 | 41,522 | ||
| Fundraising goods | 5 | - | |
| Administration fee re legacies | 435 | - | |
| ______ | ______ | ||
| 18,914 | 41,522 | ||
| ======== | ======== | ||
| There were no restricted expenses in 2021 or 2022. | |||
| 6. | Charitable Activities | ||
| Total | Total | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Cat expenses | 33,115 | 18,557 | |
| Dog expenses | 36,831 | 25,379 | |
| Other animal expenses | 43 | - | |
| Neutering scheme expenses | 8,955 | 6,793 | |
| Homing co-ordination | 20,883 | 18,682 | |
| Regional contribution | 110 | 551 | |
| ______ | ______ | ||
| 99,937 | 69,962 | ||
| ======== | ======== |
There were no restricted expenses in 2021 or 2022.
Page 14
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
7. Other Costs
| Other Costs | ||
|---|---|---|
| Total | Total | |
| 2022 | 2021 | |
| £ | £ | |
| Independent Examiner fee | 1,525 | 1,500 |
| Other accountancy costs | 900 | - |
| Committee meetings & office expenses | 800 | 851 |
| ______ | ______ | |
| Total | 3,225 | 2,351 |
| ======== | ======== |
There were no restricted costs in 2021 or 2022.
These other costs represent the governance costs of the charity.
8. Salaries and National Insurance Costs
| Salaries and National Insurance | Costs | |
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Salaries paid | 22,799 | 37,091 |
| Pension | 352 | 647 |
| ______ | ______ | |
| 23,151 | 37,738 | |
| ======== | ======== |
The average number of staff in the year was 2 (2021 – 3).
No employee received total remuneration of more than £60,000 (2021 – None).
None of the management committee received any remuneration in the year (2021– £Nil).
Amounts can be reimbursed to committee members when reasonable, authorised expenses are wholly necessarily incurred in the performance of their duties as Trustees. In the year, no (2021 – 1) committee member received expenses of £Nil (2021 - £20 for sundry items).
Page 15
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
9. Tangible Fixed Assets
| 9. | Tangible Fixed Assets | |||
|---|---|---|---|---|
| Office | ||||
| Motor Van | Equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| Balance at 1 January 2022 | 12,148 | 2,295 | 14,443 | |
| Disposal | (12,148) | (2,295) |
(14,443) | |
| Balance at 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| Depreciation | ||||
| Balance at 1 January 2022 | 12,148 | 2,295 | 14,443 | |
| Eliminated on disposal | (12,148) | (2,295) |
(14,443) | |
| Balance at 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| Net book values: | ||||
| 31 December 2022 | - | - | - | |
| ======== | ======== | ======== | ||
| 31 December 2021 | - | - | - | |
| ======== | ======== | ======== | ||
| 10. | Debtors | |||
| 2022 | 2021 | |||
| £ | £ | |||
| VAT recoverable | 742 | 2,520 | ||
| Sundry debtors | 1,068 | 1,539 | ||
| ______ | ______ | |||
| 1,810 | 4,059 | |||
| ======== | ======== | |||
| 11. | Cash at Bank and in Hand | |||
| 2022 | 2021 | |||
| £ | £ | |||
| Current account | 2,150 | 1,301 | ||
| Current account - Shop | 1,128 | 941 | ||
| Current account - Card machine | 7 | 22 | ||
| Deposit account | 68,494 | 101,523 | ||
| Petty cash | 400 | 176 | ||
| ______ | ______ | |||
| 72,179 | 103,963 | |||
| ======== | ======== |
Page 16
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
12. Creditors
| Creditors | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Trade creditors | 5,076 | 4,163 |
| Shop creditors | 123 | 117 |
| Accrual | 2,350 | 1,450 |
| ______ | ______ | |
| 7,549 | 5,730 | |
| ======== | ======== |
13. Funds
Designated funds in 2021 were closed at the end of 2022 and their balances transferred into general funds.
| Opening | Closing | ||||
|---|---|---|---|---|---|
| Balance | Income | Expenses | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| General | 40,021 | 81,542 | (94,112) | 38,989 |
66,440 |
| Designated | |||||
| - Shop fund | 30,000 | - | (4,473) | (25,527) |
- |
| - Van fund | 10,271 | - | - | (10,271) | - |
| - Rehoming co-ordinator | 15,000 | - | (14,536) | (464) |
- |
| - Neutering scheme | 7,000 | 4,682 | (8,955) | (2,727) |
- |
| ______ | ______ | ______ | ______ | ______ | |
| 102,292 | 86,224 | (122,076) | - |
66,440 | |
| ======== | ======== | ======== | ======== | ======== |
Funds for year ended 31 December 2021
| Opening | Closing | ||||
|---|---|---|---|---|---|
| Balance | Income | Expenses | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| General | 95,872 | 66,248 | (87,052) | (35,047) |
40,021 |
| Designated | |||||
| - Shop fund | 19,628 | - | (5,628) | 16,000 |
30,000 |
| - Van fund | 10,270 | 1 | - | - | 10,271 |
| - Rehoming co-ordinator | 14,000 | - | (14,362) | 15,362 |
15,000 |
| - Neutering scheme | 7,000 | 3,108 | (6,793) | 3,685 |
7,000 |
| ______ | ______ | ______ | ______ | ______ | |
| 146,770 | 69,357 | (113,835) | - |
102,292 | |
| ======== | ======== | ======== | ======== | ======== |
Page 17
RSPCA BASINGSTOKE AND ANDOVER BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2022
14. Funds Analysis
| Fixed | Net Current | 2022 | |
|---|---|---|---|
| Assets | Assets | Total | |
| £ | £ | £ | |
| Unrestricted | |||
| General | - | 66,640 | 66,640 |
| ======== | ======== | ======== | |
| Fund analysis for the year ended 31 December 2021 | |||
| Fixed | Net Current | 2021 | |
| Assets | Assets | Total | |
| £ | £ | £ | |
| Unrestricted | |||
| General | - | 40,021 | 40,021 |
| Shop refurbishment | - | 30,000 | 30,000 |
| Van | - | 10,271 | 10,271 |
| Rehoming – Co-ordination | - | 15,000 | 15,000 |
| Neutering | - | 7,000 | 7,000 |
| ______ | ______ | ______ | |
| - | 102,292 | 102,292 | |
| ======== | ======== | ======== |
15. Related Party Transactions
The charity is a branch of RSPCA, and is entitled to a share of door to door collections made by head office. The total received in the year was £23,218 (2021 - £24,134).