**REGISTERED CHARITY NUMBER: 275326** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 December 2022** **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 31 December 2022** ||**Page**| |---|---| |**Report of the Trustees**|1 to 3| |**Independent Examiner's Report**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7 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 31 December 2022** The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 are the operation of an animal re-homing programme and to help provide veterinary care 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 2011 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 provided subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this by a voucher scheme. This work helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership. Animals in our care received veterinary treatment, vaccination, neutering, 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 home animals. Page 1 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Report of the Trustees for the Year Ended 31 December 2022** ## **FINANCIAL REVIEW** ## **Financial position** During the year ended 31 December 2022 the charity had a net surplus of £5,098 (2021: £30,751). 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. ## **FUTURE PLANS** The charity intends to continue with its existing activities, mainly a larger focus on animal welfare and education within their community. The Trustees are excited for a new shop premises in Buckingham, and will continue to explore further opportunities to fundraise outside of the retail market. The Trustees are evaluating the possibility of acquiring a cattery, and are in the early stages of discussing usage in a new kennel facility for dogs. This would allow the Branch to help a higher volume of animals, though their main focus will always be maintaining and growing their network of foster homes. ## **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 Ms L Palmer Mr A Cote Mr D Rushmere Mrs S Robbie Ms C Watling Mr N Perry ## **Independent Examiner** Bianca Permal FCA Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF Page 2 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Report of the Trustees for the Year Ended 31 December 2022** 27/03/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by: .................................................................... Mr S Graham - Trustee Page 3 ## **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 31 December 2022. ## **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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; 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. 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. Bianca Permal FCA Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF 19/03/2024 Date: ............................................. Page 4 ## **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Statement of Financial Activities for the Year Ended 31 December 2022** |||31.12.22|31.12.21| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||9,686|37,494| |Other trading activities|2|112,174|101,697| |**Total**||121,860|139,191| |**EXPENDITURE ON**|||| |Raising funds||377|320| |**Charitable activities**|||| |General||65,964|52,214| |Other||49,914|55,942| |**Total**||116,255|108,476| |**NET INCOME**||5,605|30,715| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||208,797|178,082| |**TOTAL FUNDS CARRIED FORWARD**||214,402|208,797| The notes form part of these financial statements Page 5 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Balance Sheet 31 December 2022** |31.12.22
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
6,275
**CURRENT ASSETS**
Purchased Stocks
7
5,000
Debtors
8
7,688
Cash at bank and in hand
225,694
238,382
**CREDITORS**
Amounts falling due within one year
9
(30,255)
**NET CURRENT ASSETS**
208,127
**TOTAL ASSETS LESS CURRENT LIABILITIES**
214,402
**NET ASSETS**
214,402
**FUNDS**
10
Unrestricted funds
214,402
**TOTAL FUNDS**
214,402|31.12.21
Total
funds
£
7,184
5,000
3,494
202,053| |---|---| ||210,547
(8,934)| ||201,613| ||208,797| ||208,797| ||208,797| ||208,797| The financial statements were approved by the Board of Trustees and authorised for issue on 27/03/2024 ............................................. and were signed on its behalf by: ............................................. Mr S Graham - Trustee The notes form part of these financial statements Page 6 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Notes to the Financial Statements for the Year Ended 31 December 2022** ## **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 financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. ## **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. ## **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** Fixtures and Fittings - 25% on cost. Motor Vehicles - 5% over 20 years straight line Computer Equipment - 33% on cost ## **Stocks** Purchased Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Donated goods are included at estimated sales value. ## **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. continued... Page 7 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **1. ACCOUNTING POLICIES - continued** ## **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** |**OTHER TRADING ACTIVITIES**||| |---|---|---| |Shop income
Door 2 Door
Sale of donated goods|31.12.22
£
76,694
34,276
1,204
112,174|31.12.21
£
65,229
35,650
818| |||101,697| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **4. STAFF COSTS** The average monthly number of employees during the year was as follows: ||31.12.22|31.12.21| |---|---|---| |Admin|1|3| |No employees received emoluments in excess of £60,000.||| ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** All funds in the years ended 31 December 2022 and 31 December 2021 were unrestricted. continued... Page 8 ## **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **6. TANGIBLE FIXED ASSETS** |**6.**|**TANGIBLE FIXED ASSETS**||||||| |---|---|---|---|---|---|---|---| |||||Fixtures|||| |||Plant|and|and|Motor|Computer|| |||machinery||fittings|vehicles|equipment|Totals| |||£||£|£|£|£| ||**COST**||||||| ||At 1 January 2022 and||||||| ||31 December 2022|2,002||6,614|7,690|3,740|20,046| ||**DEPRECIATION**||||||| ||At 1 January 2022|2,002||6,491|1,538|2,831|12,862| ||Charge for year||-|-|-|909|909| ||At 31 December 2022|2,002||6,491|1,538|3,740|13,771| ||**NET BOOK VALUE**||||||| ||At 31 December 2022||-|123|6,152|-|6,275| ||At 31 December 2021||-|123|6,152|909|7,184| |**7.**|**PURCHASED STOCKS**||||||| |||||||31.12.22|31.12.21| |||||||£|£| ||Stocks|||||5,000|5,000| |**8.**|**DEBTORS: AMOUNTS FALLING**|**DUE WITHIN ONE YEAR**|||||| |||||||31.12.22|31.12.21| |||||||£|£| ||Other debtors|||||3,000|1,282| ||Taxation and social security|||||-|2,212| ||Prepayments|||||4,688|-| |||||||7,688|3,494| continued... Page 9 ## **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Taxation and social security
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.22
£
208,797
208,797
Incoming
resources
£
121,860
121,860
At 1.1.21
£
178,082
178,082|31.12.22
31.12.21
£
£
22,920
6,095
364
187
6,971
2,652
30,255
8,934
Net
movement
At
in funds
31.12.22
£
£
5,605
214,402
5,605
214,402
Resources
Movement
expended
in funds
£
£
(116,255)
5,605
(116,255)
5,605
Net
movement
At
in funds
31.12.21
£
£
30,715
208,797
30,715
208,797| |---|---|---| continued... Page 10 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022** ## **10. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
139,191
139,191|Resources
Movement
expended
in funds
£
£
(108,476)
30,715
(108,476)
30,715| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.21
£
178,082
178,082|Net
movement
in funds
£
36,320
36,320|At
31.12.22
£
214,402| |---|---|---|---| ||||214,402| 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
£
261,051
261,051|Resources
Movement
expended
in funds
£
£
(224,731)
36,320
(224,731)
36,320| |---|---|---| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2022. Page 11 **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2022** ||31.12.22|31.12.21| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|9,686|11,721| |Legacies|-|24,398| |Grants|-|1,375| ||9,686|37,494| |**Other trading activities**||| |Shop income|76,694|65,229| |Door 2 Door|34,276|35,650| |Sale of donated goods|1,204|818| ||112,174|101,697| |**Total incoming resources**|121,860|139,191| |**EXPENDITURE**||| |**Other trading activities**||| |Pensions|377|320| |**Charitable activities**||| |Insurance|2,052|3,468| |Postage and stationery|132|701| |Advertising|2,692|3,636| |Sundries|1,250|447| |Re-homing expenses|27,364|27,219| |Computer costs|456|899| |Subscriptions|35|37| |Animal costs|11,275|4,746| |Waste disposal|184|526| |Cost of Sales|475|1,705| |Grants to institutions|20,360|8,830| ||66,275|52,214| |**Other**||| |Wages|18,833|27,813| |Other operating leases|10,121|12,563| |Shop costs - rates and water|1,627|1,082| |Shop costs - light and heat|3,124|1,173| |Shop costs - telephone|1,437|1,410| |and stationery|73|131| |Carried forward|35,215|44,172| This page does not form part of the statutory financial statements Page 12 ## **Royal Society For The Prevention Of Cruelty To Animals Chiltern Branch** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2022** ||31.12.22|31.12.21| |---|---|---| ||£|£| |**Other**||| |Brought forward|35,215|44,172| |Motor expenses|3,794|3,471| |Depreciation of tangible fixed assets|1,782|1,825| ||40,791|49,468| |**Support costs**||| |**Information technology**||| |Repairs and renewals|(188)|986| |**Other**||| |Fixtures and fittings|(123)|-| |**Governance costs**||| |Auditors' remuneration for non audit work|1,458|1,386| |Accountancy and legal fees|4,799|2,227| |Bank interest|2,866|1,875| ||9,123|5,488| |Total resources expended|116,255|108,476| |**Net income**|5,605|30,715| This page does not form part of the statutory financial statements Page 13