REGISTERED CHARITY NUMBER: 275326
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
FOR
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021
The trustees present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the branch are to promote the work and objects of the National RSPCA, with particular reference to the area of the branch.
The key aim is to find suitable new homes for as many animals as possible rescued by the Inspectorate, and to provide proper care for those who have been mistreated or abandoned.
The main activities to achieve this is the operation of an animal re-homing programme and helping provide veterinary care and financial support to pet owners on low incomes.
The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure 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 2006 to have due regard to the public benefit guidance published by the Commission.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The activities and achievements of the charity during the year were:
We supported our local inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions.
We provided subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. This work benefits those on means-tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment.
We supported companion animals of local vulnerable people who are homeless/living in shelters.
We provided subsidised neutering of companion animals for those in the Branch area on low incomes. This work helps to control dog/cat/small furry populations through neutering and benefits those on means- tested benefits by giving them financial help to neuter companion animals, thereby promoting responsible pet ownership.
Animals in our care received veterinary treatment, vaccination, neutering, and micro-chipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.
We rehomed animals in need at low cost to people willing and able to have a companion animal.
The organisation is grateful for the volunteers who temporarily foster animals in their homes.
FINANCIAL REVIEW Financial position
During the year ended 31 December 2021 the charity had a net surplus of £206,980 (2020: £178,082).
The charity has unrestricted powers of investment which must be exercised in accordance with the Trustee Act 2000. The charity does not actively make investments and retains the bulk of the assets in bank accounts.
The charity aims to have reserves to cover the costs associated with the activities for a year.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021
FUTURE PLANS
The charity intends to continue with its existing activities, with a primary focus on local animal welfare, both in education, behaviour advice, and financial support for low incomes families.
We will endeavour to increase our brand awareness via marketing projects, social media videos and fundraising activities to increase both volunteer numbers and donations.
With the changing landscape of retail, and in particular charity shops, the trustees are committed to evolving both our in-store and online presence and performance.
The trustees are in the process of securing a kennel space for dogs and evaluating the possibility of a cattery. Both would allow the charity to help a much larger number of animals in the future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity is constituted as an unincorporated association. The charity operates as a separately registered branch of the National RSPCA, subject to its rules for branches (as updated in 2009).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
275326
Principal address
9 Market Square Buckingham Buckinghamshire MK18 1NJ
Trustees
Mr S Graham Chair Mr N Perry (appointed 7/6/2021) Ms C Watling (appointed 10/2/2021) Ms S Robbie M A Cote Ms L Palmer Mr D Rushmere
Independent Examiner
Shaun Brownsmith FCA Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF 31/03/2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mr S Graham - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
Independent examiner's report to the trustees of Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch
I report to the charity trustees on my examination of the accounts of Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch (the Trust) for the year ended 31st December 2021.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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.
Shaun Brownsmith FCA Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF
Date: .............................................
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| 31/12/21 | 31/12/20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 37,498 | 11,834 | |
| Other trading activities | 2 | 101,697 | 79,370 |
| Total | 139,195 | 91,204 | |
| EXPENDITURE ON | |||
| Raising funds | 2,148 | 4,549 | |
| Charitable activities | |||
| General | 58,689 | 37,424 | |
| Other | 47,643 | 42,877 | |
| Total | 108,480 | 84,850 | |
| NET INCOME | 30,715 | 6,354 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 178,082 | 171,728 | |
| TOTAL FUNDS CARRIED FORWARD | 208,797 | 178,082 | |
The notes form part of these financial statements
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
BALANCE SHEET 31ST DECEMBER 2021
| 31/12/21 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 7,183 CURRENT ASSETS Stocks 7 5,000 Debtors 8 3,494 Cash at bank and in hand 202,053 210,547 CREDITORS Amounts falling due within one year 9 (8,933) NET CURRENT ASSETS 201,614 TOTAL ASSETS LESS CURRENT LIABILITIES 208,797 NET ASSETS 208,797 FUNDS 10 Unrestricted funds 208,797 TOTAL FUNDS 208,797 |
31/12/20 Total funds £ 9,007 5,000 5,249 170,092 180,341 (11,266) 169,075 178,082 178,082 178,082 178,082 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 31/03/2023
.............................................
Mr S Graham - Trustee
The notes form part of these financial statements
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The presentation currency of these financial statements is in sterling.
The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In particular, in response to the COVID-19 pandemic, the trustees have tested their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Tangible fixed assets are stated at cost less impairment and accumulated depreciation. Depreciation is provided at the following rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis:
| Fixtures and fittings | - 25% on cost |
|---|---|
| Motor vehicles | - 5% on cost |
| Computer equipment | - 33% on cost |
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
continued...
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES - continued
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
----- Start of picture text -----
||||
|---|---|---|
|31/12/21|31/12/20|
|£|£|
|Shop income|65,229|49,107|
|Door 2 Door|35,650|29,965|
|Sale of donated goods|818|298|
|101,697|79,370|
----- End of picture text -----
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2021 nor for the year ended 31st December 2020.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
----- Start of picture text -----
||||
|---|---|---|
|31/12/21|31/12/20|
|Admin|3|3|
----- End of picture text -----
No employees received emoluments in excess of £60,000.
continued...
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 11,834 |
| Other trading activities | 79,370 |
| Total | 91,204 |
| EXPENDITURE ON Raising funds Charitable activities General Other |
4,549 37,424 42,877 |
| Total | 84,850 |
| NET INCOME RECONCILIATION OF FUNDS Total funds brought forward |
6,354 171,728 |
| TOTAL FUNDS CARRIED FORWARD | 178,082 |
6. TANGIBLE FIXED ASSETS
| COST | Fixtures Plant and and Motor Computer machinery fittings vehicles equipment Totals £ £ £ £ £ |
|---|---|
| At 1st January 2021 and | |
| 31st December 2021 | 2,002 6,614 7,690 3,739 20,045 |
| DEPRECIATION | |
| At 1st January 2021 | 2,002 6,294 1,154 1,588 11,038 |
| Charge for year | - 197 384 1,243 1,824 |
| At 31st December 2021 | 2,002 6,491 1,538 2,831 12,862 |
| NET BOOK VALUE | |
| At 31st December 2021 | - 123 6,152 908 7,183 |
| At 31st December 2020 | - 320 6,536 2,151 9,007 |
continued...
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
| 7. STOCKS Stocks 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Taxation and social security 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 10. MOVEMENT IN FUNDS At 1/1/21 £ Unrestricted funds General fund 178,082 TOTAL FUNDS 178,082 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 139,195 TOTAL FUNDS 139,195 |
31/12/21 31/12/20 £ £ 5,000 5,000 31/12/21 31/12/20 £ £ 1,282 73 2,212 5,176 3,494 5,249 31/12/21 31/12/20 £ £ 6,095 4,958 187 1,108 2,651 5,200 8,933 11,266 Net movement At in funds 31/12/21 £ £ 30,715 208,797 30,715 208,797 Resources Movement expended in funds £ £ (108,480) 30,715 (108,480) 30,715 |
|---|---|
continued...
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1/1/20 £ Unrestricted funds General fund 171,728 TOTAL FUNDS 171,728 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 91,204 TOTAL FUNDS 91,204 |
Net movement At in funds 31/12/20 £ £ 6,354 178,082 6,354 178,082 Resources Movement expended in funds £ £ (84,850) 6,354 (84,850) 6,354 |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/20 £ 171,728 171,728 |
Net movement in funds £ 37,069 37,069 |
At 31/12/21 £ 208,797 208,797 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 230,399 230,399 |
Resources Movement expended in funds £ £ (193,330) 37,069 (193,330) 37,069 |
|---|---|---|
continued...
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021, nor for the year ended 31 December 2020.
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| 31/12/21 | 31/12/20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 11,725 | 3,000 |
| Legacies | 24,398 | - |
| Grants | 1,375 | 8,834 |
| Other trading activities | 37,498 | 11,834 |
| Shop income | 65,229 | 49,107 |
| Door 2 Door | 35,650 | 29,965 |
| Sale of donated goods | 818 | 298 |
| 101,697 | 79,370 | |
| Total incoming resources | 139,195 | 91,204 |
| EXPENDITURE | ||
| Other trading activities | ||
| Social security | - | 2,270 |
| Pensions | 323 | 380 |
| Fixtures and fittings | 197 | 271 |
| Motor vehicles | 385 | 385 |
| Computer equipment | 1,243 | 1,243 |
| Charitable activities | 2,148 | 4,549 |
| Insurance | 3,468 | 680 |
| Postage and stationery | 701 | 549 |
| Advertising | 3,636 | 609 |
| Sundries | 448 | 678 |
| Re-homing expenses | 27,219 | 19,422 |
| Computer costs | 899 | 207 |
| Subscriptions | 37 | 35 |
| Animal costs | 4,746 | 3,612 |
| Waste disposal | 526 | 336 |
| Cost of Sales | 1,705 | 5,237 |
| Grants to institutions | 8,830 | - |
| 52,215 | 31,365 | |
| Other | ||
| Wages | 27,813 | 24,688 |
| Other operating leases | 12,563 | 13,913 |
| Shop costs - rates and water | 1,082 | 1,262 |
| Carried forward | 41,458 | 39,863 |
This page does not form part of the statutory financial statements
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CHILTERN BRANCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| 31/12/21 | 31/12/20 | |
|---|---|---|
| £ | £ | |
| Other | ||
| Brought forward | 41,458 | 39,863 |
| Shop costs - light and heat | 1,173 | 1,273 |
| Shop costs - telephone | 1,410 | 864 |
| and stationery | 131 | 117 |
| Motor expenses | 3,471 | 760 |
| Support costs | 47,643 | 42,877 |
| Information technology | ||
| Repairs and renewals | 986 | 629 |
| Governance costs | ||
| Auditors' remuneration for non audit work | 1,386 | 1,200 |
| Accountancy and legal fees | 2,227 | 2,649 |
| Bank interest | 1,875 | 1,581 |
| 5,488 | 5,430 | |
| Total resources expended | 108,480 | 84,850 |
| Net income | 30,715 | 6,354 |
This page does not form part of the statutory financial statements
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