## **RSPCA South East Somerset Branch**
## **Charity number: 264783**
## **Trustees report and accounts**
**for the year ended 31 December 2022**
**1972 - 2022 50 YEARS AS A BRANCH**
Two feral kittens were rescued from a hazardous yard on a very busy, main road. They were taken into care, checked over, blood tested and neutered. They were then kept in a cattery while looking for long-term home. When the time was right, they were soft released onto a farm where they are now living with an old farm cat, who is showing them the ropes. Both kittens are now being fed and well cared for and are becoming more socialised. They are now very happy and contented as you can see from the photo of one of them.
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Contents**
||**Page**|
|---|---|
|Trustees information and advisors|4-6|
|Report of the trustees|7-16|
|Independent examiner's report to the members of the charity|17|
|Statement of financial activities|18|
|Balance sheet|19|
|Cash flow statement|20|
|Notes to the financial statements|21-33|
Page 3
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Reference and and administrative information**
## **Reference and administrative information**
## **Trustees**
Lee Chapman Chairperson (& paid bookkeeper) Margaret Baker Treasurer Ken Comber Secretary Colin Baker Piers Farley Sarah Harris Until October 2022 Peter Luscombe Shani Thomas Michele Westlake
**Welfare Officers** Michele Westlake and Margaret Baker
## **Professional advisors**
Accountants Milsted Langdon LLP Motivo House, Bluebell Road, Yeovil Bankers National Westminster Westminster Street, Yeovil Co-operative Bank Southway, Skelmersdale Lloyds The Borough, Yeovil **Charity address for all correspondence** Dairy House Farm, Lufton, Yeovil, BA22 8SU **Branch email** southeastsomerset.rspca@gmail.com
Page 4
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Cattery Supervisor**
**Cattery Supervisor** Margaret Baker **Shop Teams** Shops Area Manager Paula Cullingford
## **Crewkerne Staff**
Supervisor Kim Studley Supervisor Niki Crofts Assistants Alice Crofts and Alana James **Glastonbury Staff** Deputy Manager Lesley Phillips Supervisor Kirsten Chapman Supervisor Alison Walsh Supervisor Polly Taylor **Somerton Staff** Deputy Manager Colleen Wolski Supervisor Janice McHale **South Petherton Staff** Supervisor Stella Allen
Supervisor Stella Allen **Yeovil Staff** Deputy Manager Toni Graham Supervisor Sheila Ackerley **Online** Linda Perry **Transport** Sharon Eglon **Warehouse Supervisor** Alana James
Page 5
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
The Branch Trustees wish to thank all who have helped in any way throughout yet another difficult year. With this support both financial or otherwise the Charity has been able to assist both animals and owners who have asked for support during the year. The support was not always financial, sometimes it was time to listen. We do not entirely limit this to our Branch area but extend to parts of Branches in West Dorset and North Somerset where they have the added responsibility of operating animal centres. If we are alerted to the problem in time this usually means a positive outcome for the animals and their owners. Above all our aim is to **PREVENT SUFFERING** . From the volunteers, the staff, the donors, the customers, the Inspectorate team, the vets and our accountants many of whom are extremely patient with the questions fired at them, thank you from all the animals and owners that the South East Somerset Branch has assisted in 2022.
Page 6
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **REPORT FOR 2022**
This has been another testing year with the Branch dealing with large numbers of welfare issues as a consequence of the Cost-of-Living Crisis and also coming out of the pandemic lockdowns. However, the Branch Trustees are pleased to submit their Annual Report and Financial Statements of the charity for the year ended 31st December 2022. The South East Somerset Branch of the RSPCA is a separate registered charity governed by a constitution. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102 applicable in the UK and Republic of Ireland (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES FOR PUBLIC BENEFIT**
The purpose of the charity is “ **To prevent cruelty and promote kindness** ”. The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.
Our purposes are, by lawful means, to prevent cruelty, promote kindness and alleviate suffering to animals in the area of South East Somerset according to the rules and objectives of the Royal Society for the Prevention of Cruelty to Animals.
The branch carries out these purposes by: -
1. Providing support for the Inspectorate in their work. The priority of the branch is to support this work by providing funds for veterinary assistance to animals identified by the inspectorate as “in need” and when possible to accept animals for rehoming that are found neglected or cruelly ill-treated.
2. The branch will also identify animals with a similar need before they come to the attention of the Inspectorate thus attempting to reduce the work of the Inspectors in the field where possible.
3. Providing welfare assistance and neutering facilities for those on low incomes. Welfare officers Michele and Maggie are very experienced and always available to the public for help and advice. The branch has provided this support whenever possible to enable the Inspectorate to improve the lives of many animals in the area.
4. Rehoming animals accepted by us for this purpose after vaccinating, neutering and microchipping.
5. Providing advocacy, advice and information to members of the public on matters related to animal welfare.
6. Promoting the campaigning work of the RSPCA.
7. Presenting a welcoming and helpful shop window for the RSPCA.
In planning the branch activities, the Trustees have considered the Charity Commission guidance on public benefit. The value of owning an animal has become recognised to benefit the mental health of the owner and as such the branch feels it adds benefit to human life where possible. The trustees are pleased that the sections below report on the achievements and performance of the charity describe our main activities and demonstrate the benefit provided to the public.
Page 7
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
The benefits of the charity’s work are demonstrated by the branch undertaking as its prime purpose to assist the Inspectorate in accommodating and rehabilitating neglected or cruelly ill-treated animals. It is not the prime purpose of the branch to rehome unwanted animals and the branch does not always have the capacity to do so, but when there is the space it will try to help. As the branch has no animal centre we need to undertake our role to support the Inspectors work and local animal welfare in other ways.
## **A REVIEW OF OUR ACHIEVEMENTS AND PERFORMANCE: HOW OUR ACTIVITIES DELIVERED PUBLIC BENEFIT**
Once again, this year the emphasis of the Branch has been on welfare, not just the welfare of the animals but the welfare of their owners. Our welfare officers have spent hours every week listening to people’s problems and concerns – bereavement, people going into hospital, health issues and increasing numbers of people not knowing how they will get through the day.
The Branch regularly supplied animal food to both Yeovil and Glastonbury/Street food banks, the recipients were amazed and very appreciative.
Our volunteer Welfare Officers have continued to “keep an eye out” for vulnerable people who need our support and continue to deliver that support on a daily basis.
Our Welfare Officers have dealt with a large number of distressed people during the year. This has included cases of neglect which are passed to the Inspectorate team. One instance was where an individual was buying and selling dogs with the intention that the Branch pay their costs. Fortunately, the vast majority of cases we deal with are genuine.
We implemented an extremely successful dog neutering campaign. Neutering costs had been down the previous two years because of covid and so the campaign became a priority. We covered all the post code areas of our Branch and over 200 dogs were neutered and micro-chips were provided where they were missing.
For more than 8 years now we have successfully partnered with St Giles Kennels who look after our cats and dogs before re-homing and 2022 was another busy year.
The Branch produced a “Vet Guide” enabling the local vets to access emergency finance from the Branch, not the main Society. It’s quick and efficient and means that animals in need are likely to be seen immediately within working hours.
We celebrated the 50th Anniversary of the South East Somerset Branch! We have been going since 1972.
It has been a very good year for our retail shops and ebay sales, raising funds but also providing a much needed and valued service in the local community.
Page 8
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **WELFARE SUPPORT**
## **1. WELFARE AND NEUTERING**
Michele, Paula and Maggie operate a dedicated, often 24/7, welfare line (07971 175491). Along with the branch web site www.rspca-eastsomerset.org.uk. This is a prompt and efficient way in which to engage with the public to promote animal welfare advice and support to the public. The line provides not only financial advice, but an increased number of calls regarding wildlife, how to manage their animals and how to find a new home where lack of finance for their animals is forcing this decision. Where possible we try to resolve the last with offers of food. Where appropriate calls are referred to the Inspectorate call centre on 0300 1234999.
## **2. ADVICE**
We are often asked for advice covering a wide range of issues. Our welfare team is very experienced and have a strong network of professionals to contact.
## **3. COMPARISON OF ANIMAL WELFARE NUMBERS**
|**3. COMPARISON OF ANIMAL WELFARE NUMBERS**|**3. COMPARISON OF ANIMAL WELFARE NUMBERS**|**3. COMPARISON OF ANIMAL WELFARE NUMBERS**|**3. COMPARISON OF ANIMAL WELFARE NUMBERS**|**3. COMPARISON OF ANIMAL WELFARE NUMBERS**|
|---|---|---|---|---|
|Welfare numbers over theprevious fouryears|||||
||**2022**|**2021**|**2020**|**2019**|
|Cats|332|323|401|421|
|Dogs|412|288|393|361|
|Rabbits|1|8|0|2|
|Misc mainlyequines|19|88|38|39|
|**Annual Total**|**764**|**707**|**832**|**823**|
|Cost|£64,275|£48,409|£46,818|£67,354|
|Averageper animal|£84.13|£68.47|£56.27|£81.84|
Neutering numbers over four years
|Neuteringnumbers over fouryears|Neuteringnumbers over fouryears|Neuteringnumbers over fouryears|Neuteringnumbers over fouryears|Neuteringnumbers over fouryears|
|---|---|---|---|---|
||**2022**|**2021**|**2020**|**2019**|
|Cats|74|83|107|82|
|Dogs|253|39|106|95|
|Rabbits|0|5|0|13|
|Equines|3|1|1|5|
|**Annual Total**|**330**|**128**|**214**|**195**|
|Micro-chippingover fouryears|Micro-chippingover fouryears|Micro-chippingover fouryears|Micro-chippingover fouryears|Micro-chippingover fouryears|
|---|---|---|---|---|
||**2022**|**2021**|**2020**|**2019**|
|Cats|127|28|96|77|
|Dogs|21|25|58|45|
|**Annual Total**|**148**|**53**|**122**|**122**|
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
We are fortunate to work alongside Yeovil and District Cats Protection who carry out a neutering programme annually with co-operation from local vets using RSPCA micro-chips. Our use of micro-chips should show a greater number, but unfortunately the vets don’t always notify us of use. All animals chipped are recorded on the Petlog database directly by the vets.
## **4. REHOMING**
We took in 76 animals of which 27 were dogs and 49 were cats. We rehomed a total of 63 animals – 22 dogs and 41 cats.
## **VOLUNTEERS**
We recognised that volunteers are a much-undervalued resource for any charity.
We have volunteers at our shops, providing animal welfare, providing transport for delivery stock, house clearances, trips to the recycling centre etc, PAT testing, Trustees, etc. We believe this comes to approximately 20,000 hours in total. We cannot express our thanks sufficiently to all these people.
## **CATTERY**
The cattery has again been decidedly less occupied this year with only the main pens in emergency use for the Inspectors. Nothing has been turned away but they have been taken to St Giles Animal Centre as soon as possible.
## **FUND RAISING**
Our main efforts went into the promotion and income generation provided by the shops. We do have a small number of collection boxes in shops and cafes.
## **SOCIAL MEDIA**
The branch operates a web site www.rspca-eastsomerset.org.uk. We also have Facebook and Twitter sites and “followers” are continuing to increase. The marketing and promotion of the Branch was a key priority for 2022 and professional advice was obtained to improve our social media presence and influence.
## **SHOPS**
Coming out of COVID lockdown there was a high level of uncertainty regarding how the shops would perform. There were still reductions in rates in place on the shops, but the high street had become a very different place to trade. Fortunately with eBay already in place there was more than one outlet. The team pulled out all the stops and returned an impressive net income of £178,621, with grateful thanks due to both staff and customers.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
Crewkerne, Glastonbury and Somerton again remained the main income generators and Yeovil used for both eBay and the administrative centre. After re-opening the shops were buzzing with enthusiasm.
At the end of the year a review was underway for the South Petherton shop. New ideas were being considered and a business plan put together.
During the year as part of the lease agreement the Branch paid to replace all the windows, except the kitchen, in the Somerton shop at a cost of nearly £9,000. As a concession for this the lease was extended a further 14 years with no rent increase for a future 5 years.
## **INVESTMENT POLICY**
The Trustees reviewed the investment policy during the year. The decision was made not to invest in shares due to the level of risk. Trustees chose to move an initial £100,000 into a Co-operative Bank 95 days account, earning a small dividend. By the end of 2022 a further £100,000 had been moved to this account.
## **RISK MANAGEMENT**
The branch carried out a risk assessment and identified the following risks:-
- Loss of income through fraud or theft
- Damage to reputation through fraud
- Damage to reputation through adverse publicity
- Risk of activities of RSPCA the main Society
- Risk of reputation of RSPCA, the main Society
- Loss of income through outside forces, including severe inclement weather
- Risk of pandemic
- Insufficient trustees to continue
- Insufficient funds to continue
- Managing risk for succession
- o Insufficient volunteers to fundraise o Severe changes in trading o Risk of claims against volunteers
- Health, Safety and Welfare of volunteers and staff
- Risk of claims by volunteers or the public
- Risk of non-compliance with such as GDPR
Having identified these risks, the charity continued to take active steps to manage them and to reduce both the likelihood of incidents occurring and to minimise the impact should an incident occur. It is the opinion of the trustees that the branch’s procedures, policies and controls are adequate to mitigate financial loss and damage to reputation through error or fraud and to maintain the future financial viability of the branch.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **RESERVES POLICY 2022**
The Trustees reviewed the Reserve Policy at their January 2023 meeting. This included consideration of the committed costs of the shops’ leases and their respective break clauses. Trustees also considered salary costs, animal welfare and potential loss of income if shops closed again due to further pandemic. They took reputational damage into consideration also. The Branch has no animal centre and animal welfare support could be temporarily reduced. The staff consideration would be those employed at the shops. Therefore, the Trustees would be responsible for redundancy payments, the ongoing rents and winding up costs for these properties. The Branch is responsible currently for five shops. Somerton, Crewkerne, Glastonbury, South Petherton and Yeovil. The shops are a liability for up to five years maximum according to the terms of our leases. It may be possible but unlikely to sub-let should it be necessary to close prior to the end of the lease. However, Trustees are required to consider the total length of the lease when considering branch liabilities. Taking all these points into consideration the free reserves are £431,842 (2021 - £335,941) with a further restricted fund of £6,768 for Out of Area welfare. The Trustees consider this adequate and will further review this figure late in 2023 after completion of the 2022 accounts.
## **LEGAL INFORMATION**
The charity was registered with the Charity Commission on the 24th November 1972.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The current constitution of the Royal Society for the Prevention of Cruelty to Animals (the Society) was created under the Parliamentary Act 1932. The work of the Society is governed by this act and the accompanying rules.
The Society is governed by an elected Council, which is assisted by staff and branches.
A committee that is elected annually by the branch members governs the South East Somerset branch. Committee members are members of and trustees of the branch. They have individual and collective responsibility for the management of the branch and its funds. The committee controls and monitors all fundraising and animal welfare initiatives subject of the overall approval and rules of the Society.
The branch is an independent charity but may be considered a “franchise” of the main society in order to use the logo and benefit from the expertise and purchasing power of the main society. However the branch must raise its own funds. The branch is guided by the main society and expected to undertake work locally in a variety of ways to support the work of the Inspectorate.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **HEALTH AND SAFETY POLICY**
Staff undertake training for H&S on line via our insurers’ web site. They are expected to renew this on a regular basis. All staff hold First Aid certificates. These were renewed during the year.
- **a.** The RSPCA South East Somerset branch will ensure so far as is reasonably practicable, the health and safety of volunteers and staff and also exercise its duty of care in respect of the health and safety of all persons visiting branch premises or events (e.g. volunteers, members of the public, staff and contractors). The branch requires the full co-operation of members of staff and others in meeting these objectives. Risk assessments are undertaken as necessary and held by the trustee responsible for the event or at the premises concerned. In return it is expected that all persons will behave in a responsible manner in order that the health and safety of everyone is ensured
- **b.** The branch will comply with all relevant regulations, which are designed to ensure good standards of health and safety at work
- **c.** The branch will ensure so far as is reasonably practicable o Safe and healthy work conditions
- Safe plant and equipment and systems of work
- Appropriate protective equipment and clothing will be provided in order to minimise risks
- where these are unavoidable. The branch will provide such information, undertake training and supervision as are necessary to ensure compliance with current legislation
- **d.** A trustee is appointed as a “competent” person who is responsible for advising on health and safety matters within the branch. Day to day management of health and safety in the workplace lies with the staff and volunteers themselves
## **TRUSTEES INDUCTION AND TRAINING**
Every prospective trustee is provided with information about the work of the branch and invited to attend one or more trustee meetings as an observer. Training is offered as appropriate to trustees; however with many volunteers working full or part time, requests for take up tends to be low. The newsletters from the Charity Commission are distributed to Trustees to assist in their role. The Treasurer and Trustee/book keeper hold qualifications suitable for their roles and undertake regular training.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **BRANCH POLICIES**
The branch is registered for Data Protection and the following policies were either complete or completed during the year.
Safeguarding Privacy Policy. Data Protection Code of Conduct Health and Safety Volunteering Young persons Equality and Diversity Conflict of interest Trustee Recruitment Shop Staff/ Volunteer Purchasing Policy Coronavirus Policy Dogs at work Policy
## **KEY MANAGEMENT AND PERSONNEL REMUNERATION**
The trustees consider that the board of trustees comprise the key management personnel of the charity in charge of the directing and controlling the charity and running and operating the charity on a day-today basis. All trustees give of their time freely and no trustee remuneration was paid in the year except for;
• Lee Chapman who was paid £3,360 for undertaking preparation of the monthly accounts and wages.
- Piers Farley kindly donated time last year undertaking various maintenance at the shops and Maggie
- Baker donated any costs she incurred.
Details of trustee expenses and related party transactions are disclosed in notes 11 and 21 to the accounts. Trustees are required to disclose all relevant interests and register them and in accordance with the charity’s policy withdraw from decisions where a conflict of interest arises. Where there is a conflict of interest a waiver will be obtained through the Regional Board. This is the case for Piers Farley who will undertake a limited amount of maintenance (related to Paula Cullingford and Alana James) and for Lee Chapman who is the branch's bookkeeper.
## **FINANCIAL REVIEW**
## **Income**
With effect from 1st April 2021 the Branch is now registered for VAT. Our HMRC Registration Number is 376532182.
The overall income was £576,173. This has increased from 2021's total of £444,603.
General fund raising, grants, donations and legacies totalled £65,659 which included “door to door” money raised by the national society and given back to the branches as a grant annually.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
Donations from rehoming cats and dogs totalled £7,680 (2021 - £3,880).
The total income from shops of £502,577 is broken down in note 4, with a detailed breakdown of shop expenditure totalling £323,956 in note 7.
The shops income includes the recycling of bric a brac, clothes etc through an external merchant. The branch currently holds new stock to the value of £6,075 having purchased £8,038 in total. Both figures are exclusive of VAT. New items to the net value of £20,059 were sold in the shops.
## **Expenditure**
To highlight some of the costs:
- £139,976 (2021 - £80,666) was spent on direct animal welfare.
- £463 of veterinary and food spend is still held in stock as of December 31st.
- The cost of expenses for the van was £6,684 (2021 - £2,091).
- The cost of £3,360 for book keeping services for the year includes the cost of salary administration.
- The branch is required to have the accounts independently examined which cost a further £2,700 (2021 - £2,569).
- The branch spent £337 (2021 - £957) on postage, website maintenance, printing and computer
- supplies.
Unfortunately, as governance takes a more prominent role these items will escalate. All efforts are made to keep these to a minimum.
## **FUTURE PLANS**
The Trustees will continue to monitor the viability of the shops, look to increase ebay sales and explore other potential income streams. This has materialised into changing the South Petherton Shop into a Boutique Shop selling pre-loved clothing for prom events and other special occasions.
The Branch is looking to recruit new Trustees with specific areas of responsibility as it moves to becoming a Charitable Incorporated Organisation (CIO), inline with the Society’s vision. Job Profiles have been written for these key posts in preparation. New Trustees with experience in legal matters and marketing are high priorities.
The Branch is also keen to further promote the excellent service that it continues to deliver for local animals in the local community. It recognises it needs to continue to increase its profile and its social media presence.
We will be piloting dog first aid courses and if successful will roll out the courses across our district.
The Branch will continue to play a very active role in the local community with welfare and safeguarding issues. This will include supporting local Food Banks and helping the vulnerable.
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Statement of trustee's responsibilities**
The charity trustees are responsible for preparing a trustees’ annual report and 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 and Wales requires the charity trustees to prepare financial statements for each 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 the period. In preparing those financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- • Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution.
The trustees are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved and signed on behalf of the trustees by;
M A Baker L Chapman Treasurer Trustee Date: 01/06/2023
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Independent examiner's report to the trustess of RSPCA South East Somerset Branch**
I report to the trustees on my examination of the accounts of RSPCA South East Somerset Branch for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
Having satisfied myself that the accounts of the Charity are not required to be audited under section 144(2) of the 2011 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the Charity's gross income exceeded £250,000 your examinar must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Charities Act 2011; or
2. the accounts do not accord with those records; or
3. 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
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.
## **Gill Freeman ACA**
**Date** 13/06/2023
Milsted Langdon LLP Chartered Accountants Motivo House Alvington Yeovil Somerset, BA20 2FG
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## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Statement of financial activities**
|**Notes**
**Income and Endowments from:**
Donations and legacies
**2**
Charitable activities
**3**
Other trading activities
**4**
Government grants
**5**
Investment income
**6**
Total income
**Expenditure on:**
Raising funds
**7**
Charitable activities
**8**
Total expenditure
Net gains on investments
Total funds brought forward
Total funds carried forward
**18**
Net income before gains and losses on
investments
Net income/(expenditure) and
movement in funds|**Unrestricted Restricted**
**2022**
**funds**
**funds**
**Total**
**£**
**£**
**£**
65,659
-
65,659
7,680
-
7,680
502,577
-
502,577
-
-
-
257
-
257
576,173
-
576,173
323,956
-
323,956
157,386
1,066
158,452
481,342
1,066
482,408
94,831
(1,066)
93,765
-
-
-
94,831
(1,066)
93,765
339,365
7,834
347,199
434,196
6,768
440,964|**2021**
**Total**
**£**
30,769
3,880
324,672
85,180
102|
|---|---|---|
|||444,603|
|||263,902
96,943|
|||360,845|
|||83,758
875|
|||84,633
262,566|
|||347,199|
Page 18
## **RSPCA South East Somerset Branch Charity number: 264783**
## **Accounts for the year ended 31 December 2022**
## **Statement of financial position as at 31 December 2022**
|**Notes**
**Fixed assets**
Tangible assets
**13**
Total fixed assets
**Current assets**
Stocks
**14**
Debtors
**15**
Cash at bank and in hand
Total current assets
**16**
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
General funds
Designated funds
**Restricted income funds**
Equine Welfare
**Total charity funds**
**18**
**Creditors:**
**amounts**
**falling**
**due within one year**|**£**
**£**
2,354
2,354
6,563
6,696
450,965
464,224
(25,614)
438,610
440,964
431,652
2,544
6,768
440,964
**2022**|**£**
**£**
3,424
3,424
6,748
12,395
338,050
357,193
(13,418)
343,775
347,199
334,456
4,909
7,834
347,199
**2021**|**£**
**£**
3,424
3,424
6,748
12,395
338,050
357,193
(13,418)
343,775
347,199
334,456
4,909
7,834
347,199
**2021**|
|---|---|---|---|
||||3,424
343,775|
||464,224
(25,614)|357,193
(13,418)||
|||||
||||347,199|
||||334,456
4,909
7,834|
||||347,199|
The financial statements were approved by the trustees, and authorised for issue on 01/06/2023 and signed on their behalf by:
M A Baker Treasurer
L Chapman Trustee
Page 19
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Statement of Cash Flows**
|**Note**
**Net cash generated in operating activities**
**20**
**Cash flows from investing activities:**
Proceeds from disposal of investments
Interest and dividends
**Net cash generated in investing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**Total**
**Funds**
**2022**
**£**
112,620
-
257
257
112,877
338,050
450,927|**Total**
**Funds**
**2021**
**£**
86,169
5,598
102|
|---|---|---|
|||5,700
91,869|
|||246,181|
|||338,050|
Page 20
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **1 Accounting policies**
## **Basis of preparation**
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP 2015 (FRS 102) - effective 1 January 2019) and the Charities Act 2011.
RSPCA South East Somerset Branch meets the definition of a public benefit entity under FRS 102.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Funds structure**
Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the Charity. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Restricted funds are those donated for use in a particular area of for specific purposes, the use which is restricted to that area or purpose by the donor. The restricted funds are specifically for the purpose of contributing to the cost of veterinary treatment and other fees associated with animals from outside of the RSPCA South East Somerset Branch area which for reasons of animal welfare and logistics are more conveniently handled by the branch.
Further details of each fund are disclosed in note 18.
## **Income recognition**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfillment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Income from the sale of donated goods in the shops operated by the charity is recognised once sold due to there not being a practical method of valuing the goods being donated by the general public.
Page 21
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Donated services and facilities**
Donated services or facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit can be measured reliably. On receipt, donated services and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable settlement is required and the amount of the obligation can be measured reliably.
All expenditure is recognised on an accruals basis. All costs, including support costs and governance costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Irrecoverable VAT**
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
## **Cost of raising funds**
The costs of generating funds consist of costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 22
**RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination, strategic management and Trustee’s meetings and reimbursed expenses.
## **Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £150 or more are capitalised and valued at historical cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Leasehold property improvements over lease of the property Fixtures, fittings and equipment 20% straight line Cattery 10% straight line
## **Fixed asset investments**
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The charity does not acquire put options, derivatives or other complex financial instruments. The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.
Page 23
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **Pensions**
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Any annual contributions are charges to the Statement of Financial Activities.
## **Realised gains and losses**
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between the sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Goods donated by the general public to be sold in the shops operated by the charity are not included in the value of stock due to there being no practical method of determining the value prior to sale.
## **Financial instruments**
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows;
Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.
Cash at bank - is classified as a basic financial instrument and is measured at face value.
Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
Page 24
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **2 Income from donations and legacies**
|**Income from donations and legacies**|||
|---|---|---|
|Legacies
Donations
Subscriptions
Door to door
Donated services|**Unrestricted Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
33,592
-
33,592
1,775
-
1,775
500
-
500
23,108
-
23,108
6,684
-
6,684
65,659
-
65,659|**Total**
**2021**
**£**
1,000
4,433
238
24,024
1,074|
|||30,769|
Included in 2021 was £nil of restricted funds.
## **3 Income from charitable activities**
|Rehoming income|**Unrestricted Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
7,680
-
7,680
7,680
-
7,680|**Total**
**2021**
**£**
3,880|
|---|---|---|
|||3,880|
Included in 2021 was £nil of restricted funds.
Page 25
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
|**4 Other trading activitites**
**Unrestricted Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
**Shop income by RSPCA branch shops**
Crewkerne
110,719
-
110,719
Glastonbury
148,838
-
148,838
Somerton
122,958
-
122,958
South Petherton
39,410
-
39,410
Yeovil
33,357
-
33,357
Recycling and online
47,295
-
47,295
502,577
-
502,577
Included in 2021 was £nil of restricted funds.
**5 Government grants**
**Unrestricted Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
Coronavirus business support grants
-
-
-
Coronavirus job retention scheme
-
-
-
-
-
-|**Total**
**2021**
**£**
71,624
93,748
82,523
20,751
18,889
37,137|
|---|---|
||324,672|
||**Total**
**2021**
**£**
52,343
32,837|
||85,180|
Included in 2021 was £nil of restricted funds.
|**6 **|**Investment income**|**Unrestricted **|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**fund**|**fund**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
||Interest receivable and similar income|||||
||Bank interest|257|-|257|6|
||Dividend income|-|-|-|96|
|||257|-|257|102|
Included in 2021 was £nil of restricted funds.
Page 26
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **7 Individual shop costs**
|**2022**
Rent
Rates and water
Electricity
Telephone
Wages
Repairs
Other
Goods for resale
**2021**
Rent
Rates and water
Electricity
Telephone
Wages
Repairs
Other
Goods for resale|**Crewkerne**
**Glastonbury**
**Somerton**
**South**
**Petherton**
**Yeovil**
**Other**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
15,051
17,976
13,566
7,186
6,226
2,284
62,289
849
1,027
1,214
173
535
272
4,070
2,006
1,726
1,521
1,567
1,358
219
8,397
162
157
140
336
126
339
1,260
37,849
58,339
32,427
28,049
29,473
19,888
206,025
2,819
751
3,711
228
321
191
8,021
3,541
3,767
4,442
1,774
3,149
8,562
25,235
2,690
3,236
1,192
1,070
1,000
(529)
8,659|
|---|---|
||64,967
86,979
58,213
40,383
42,188
31,226
323,956|
||**Crewkerne**
**Glastonbury**
**Somerton**
**South**
**Petherton**
**Yeovil**
**Other**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
14,346
17,125
12,762
6,000
5,940
1,100
57,273
385
(108)
456
143
210
-
1,086
618
594
434
343
902
-
2,891
139
193
309
107
173
193
1,114
34,483
45,416
31,808
18,982
24,530
15,870
171,089
1,820
564
6,048
52
504
-
8,988
2,940
2,008
2,952
1,147
1,686
8,689
19,422
919
941
104
41
34
-
2,039|
||55,650
66,733
54,873
26,815
33,979
25,852
263,902|
Page 27
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
|**8 Costs of charitable activities**
**Unrestricted**
**Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
Neutering
45,051
250
45,301
Veterinary welfare
63,459
816
64,275
Kennels
28,956
-
28,956
Microchips
935
-
935
Cattery consumables
509
-
509
Vehicle costs
6,684
-
6,684
Advertising
1,418
-
1,418
Insurance
932
-
932
Printing, stationery and office supplies
337
-
337
Postage, carriage and telephone
187
-
187
Other expenses
816
-
816
Depreciation
1,032
-
1,032
Loss on disposal of fixed assets
38
-
38
RSPCA Headquarters Donation
-
-
-
150,354
1,066
151,420
Governance and support costs
7,032
-
7,032
157,386
1,066
158,452
Included in 2021 was £620 of restricted funds.|**Total**
**2021**
**£**
8,894
48,409
23,175
188
-
2,091
232
681
957
-
72
4,590
-
1,000|
|---|---|
||90,289|
||6,654|
||96,943|
|||
## **9 Governance and support costs**
|**Governance and support costs**|||
|---|---|---|
|Independent examiner's fees
Other accountancy fees
Bookkeeping|**Unrestricted**
**Restricted**
**Total**
**fund**
**fund**
**2022**
**£**
**£**
**£**
2,700
-
2,700
972
-
972
3,360
-
3,360
7,032
-
7,032|**Total**
**2021**
**£**
2,340
714
3,600|
|||6,654|
Included in 2021 was £nil of restricted funds.
## **10 Net income/(expenditure)**
|**Net income/(expenditure)**||||
|---|---|---|---|
|Net income/(expenditure) for|the year includes:|**2022**|**2021**|
|||**£**|**£**|
|Independent examiner's fees|Independent examination|2,700|2,340|
||Other|972|714|
|Depreciation of fixed assets||1,070|4,590|
|Operating leases||62,289|57,273|
Page 28
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **11 Trustees remuneration and expenses**
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2021: £nil).
During the year, the charity made the following transactions with trustees:
## **Margaret Baker**
Margaret Baker has made a van available to the charity. A donation in kind of £6,684 (2021: £1,074) has been included in respect of the running costs of the vehicle and for shop insurance paid privately.
## **Lee Chapman**
£3,360 (2021: £3,600) was paid to Lee Chapman during the year for bookkeeping services.
## **12 Staff costs**
|**Staff costs**|||
|---|---|---|
|The aggregate payroll costs were as follows;
Wages and salaries
Social security costs
Pension contributions|**2022**
**£**
200,119
3,705
2,201
206,025|**2021**
**£**
167,470
2,079
1,540|
|||171,089|
The monthly average number of persons (including senior management team) employed by the charity during the year is as follows:
|Full time
Part time|**2022**
**No**
3
13
**16**|**2021**
**No**
3
13|
|---|---|---|
|||**16**|
No employee received emoluments of more than £60,000 during the year.
Page 29
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **13 Tangible fixed assets**
|**Cost**
At 1 January 2022
Disposals
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for the year
Eliminated on disposal
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021|**Total**
**£**
**£**
40,105
38,758
78,863
(18,388)
(2,771)
(21,159)
**Leasehold**
**property**
**improvements**
**Fixtures,**
**fittings &**
**equipment**|
|---|---|
||21,717
35,987
57,704|
||37,655
37,784
75,439
613
419
1,032
(18,388)
(2,733)
(21,121)|
||19,880
35,470
55,350|
||1,837
517
2,354|
||2,450
974
3,424|
Page 30
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
|**14 **|**Stock**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
||Stock held at shops|6,075|5,465|
||Veterinary stock|463|1,177|
||Stationery stock|25|106|
|||6,563|6,748|
|**15 **|**Debtors**|**2022**|**2021**|
|||**£**|**£**|
||Trade debtors|443|639|
||Accrued income|-|1,000|
||Prepayments|3,459|6,981|
||VAT recoverable|2,794|3,775|
|||6,696|12,395|
|**16 **|**Creditors: amounts falling due within one year**|**2022**|**2021**|
|||**£**|**£**|
||Trade creditors|20,849|8,528|
||Pension creditor|434|381|
||Accruals|4,331|4,509|
|||25,614|13,418|
|**17 **|**Obligations under leases and hire purchase contracts**|||
||Operating lease commitments|||
||Total future minimum lease payments under non-cancellable operating leases are as follows:|||
|||**2022**|**2021**|
|||**£**|**£**|
||**Land and buildings**|||
||Within one year|42,750|42,750|
||Between two and five years|80,917|122,167|
||Over five years|-|1,500|
|||123,667|166,417|
Each shop lease has a break clause as part of the agreement with the landlord. If the charity chose to initialise the break clauses currently in place the total future minimum lease payments at 31 December 2022 would be £22,167 (2021: £45,167).
Page 31
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
|**18 Funds**
**Unrestricted funds**
General funds
Designated funds
**Restricted funds**
Out of Area Welfare
**Total funds**
**Unrestricted funds**
General funds
Designated funds
**Restricted funds**
Out of Area Welfare
**Total funds**|**Balance**
**Balance at**
**1 January**
**31 December**
**2022**
**Income Expenditure**
**Transfer**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
334,456
576,173
(478,977)
-
-
431,652
4,909
-
(2,365)
-
-
2,544
7,834
-
(1,066)
-
-
6,768
**Other**
**recognised**
**gains/(losses)**|
|---|---|
||347,199
576,173
(482,408)
-
-
440,964|
||**Balance**
**Balance at**
**1 January**
**31 December**
**2021**
**Income Expenditure**
**Transfer**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
245,116
444,603
(356,138)
-
875
334,456
8,996
-
(4,087)
-
-
4,909
-
8,454
-
(620)
-
-
7,834
**Other**
**recognised**
**gains/(losses)**|
||262,566
444,603
(360,845)
-
875
347,199|
The unrestricted funds are available to be used at the trustees discretion to further the objects of the charity.
The designated fund represents money trustees wish to spend directly on equine welfare.
The restricted funds were raised and donated specifically for the purpose of contributing to the cost of veterinary treatment and other fees associated with animals from outside of the RSPCA South East Somerset Branch area which for reasons of animal welfare and logistics are more conveniently handled by the branch.
Page 32
## **RSPCA South East Somerset Branch Charity number: 264783 Accounts for the year ended 31 December 2022**
## **Notes to the financial statements**
## **19 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
||**Unrestricted **|**Restricted**|**Total**|
||**funds**|**funds**|**funds**|
||**£**|**£**|**£**|
|Tangible fixed assets|2,354|-|2,354|
|Current assets|457,456|6,768|464,224|
|Current liabilities|(25,614)|-|(25,614)|
|Total net assets|434,196|6,768|440,964|
## **20 Reconciliation of net movement in funds to net cash flow from operating activities**
|Net movement in funds
Removal of bank interest and dividends
Add back depreciation charge
(Remove gains)/add back losses in investments
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase in creditors
Net cash generated from operating activities|**2022**
**2021**
**£**
**£**
93,765
84,633
(257)
(102)
1,032
4,590
-
(875)
185
(2,233)
5,699
(246)
12,196
402|
|---|---|
||112,620
86,169|
## **21 Related parties**
Other than as detailed in note 11 of the accounts and on page 14 in the trustees report the following related party transactions arose in the year.
The step-daughter of Mr P Farley, a trustee of the charity, was employed by the branch and her remuneration was £10,408 (2021 - £5,845). Expenses totalling £nil (2021 - £nil) were reimbursed.
Page 33
RSPCA South East Somerset Branch
Charity number: 264783
Page 34