annual report and accounts 2012 - RSPB

More documents

Recommendations

Info

RSPB trustees’ report and accounts 2011-12 Independent Auditor’s Report to the Trustees of Royal Society for the Protection of Birds. We have audited the financial statements of Royal Society for the Protection of Birds for the year ended 31 March 2012 set out on pages 22 to 42. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011 and section 44(1c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Respective responsibilities of trustees and auditor As explained more fully in the Statement of Trustees' Responsibilities (Accounts and Trustees’ responsibilities) , the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. We have been appointed as auditor under section 151 of the Charities Act 2011 and section 44(1c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with those Acts. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors. Independent auditor’s report In addition, we read all the financial and non-financial information in the Trustees’ Report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report. Opinion on financial statements In our opinion the financial statements: • give a true and fair view of the state of the group’s and the charity’s affairs as at 31 March 2012 and of the group’s incoming resources and application of resources for the year then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and • have been prepared in accordance with the requirements of the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities Act 2011 or the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: • the information given in the Trustees’ Report is inconsistent in any material respect with the financial statements; or • sufficient accounting records have not been kept; or • the financial statements are not in agreement with the accounting records and returns; or • we have not received all the information and explanations we require for our audit. Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charity's circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. Crowe Clark Whitehill LLP Statutory Auditor London Crowe Clark Whitehill LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. www.rspb.org.uk 21
RSPB trustees’ report and accounts 2011-12 Financial statements Consolidated statement of financial activities for the year ended 31 March 2012 INCOME AND EXPENDITURE Note Unrestricted( funds( £’000( Restricted( funds( £’000( Endowment( funds( £’000( 2012) Total( £’000( INCOMING RESOURCES Voluntary income ( Membership subscriptions and donations 2 35,524) 3,491) -( 39,015) 39,205( Grants, corporate and trusts 3 1,207) 26,831) (1,208) 26,830) 29,666) Legacies 4 26,008) 1,030) -) 27,038) 27,489) _______ _______ _______ _______ _______) Total voluntary income 62,739) 31,352) (1,208) 92,883( 96,360) Activities to generate funds ( Commercial trading 20,413( -) -) 20,413) 20,933) Investment income and interest 5 200( 163( 13( 376) 528) Incoming resources from charitable activities ( Fees and grants for services 1,984) -) -) )11,984( 2,196) Land and farming income 1,766) 1,231) -) 2,997) 1,606) Events and media sales 829) _______) -) _______) -) _______) 829) _______) 672) _______) Total income from charitable activities 4,579( 1,231) -) 5,810) 4,474) Other income ) ) Net gains on disposals of fixed assets 5 195) _______) -) _______) -) _______) 195) _______) 224) _______) Total incoming resources 88,126) 32,746) (1,195) 119,677) 122,519) _______) )_______) )_______) )_______) )_______) RESOURCES EXPENDED ( Cost of generating funds ( Costs of generating voluntary income 13,033) -) -) 13,033) 11,236) Costs of activities to generate funds (inc cost of goods) 17,304) -) -) 17,304) 17,218) Investment management costs 43) _______) 9) _______) 9) _______) 61) _______) 54) _______) Total cost of generating incoming resources 30,380) 9) 9) 30,398) 28,508) Net resources available for charitable purposes 57,746) 32,737) (1,204) 89,279( 94,011) Charitable revenue expenditure ( Conservation on RSPB nature reserves 15,007( 14,272( -) 29,279( 28,860) Conservation – research, policy and advisory 21,632( 12,548( -) 34,180( 33,722) Education and communication 12,684( 885( -) 13,569( 13,257) Membership services and enquiries ))4,072( _______) -) _______) -) _______) 4,072) _______) 3,949) _______) Total charitable revenue expenditure 53,395) 27,705) -) 81,100) 79,788) Governance costs 483) _______) Total resources expended 6 84,258) _______) -) _______) 27,714) _______) -) _______) 9) _______) 483) _______) 111,981) _______) 2011) Total) £’000) 498) _______) 108,794) _______) NET MOVEMENT IN FUNDS BEFORE TRANSFERS 3,868( 5,032) (1,204) 7,696) 13,725) Transfers ( Gross transfers between funds 18 1,422) (1,422) _______) -( _______) -) _______) -) _______) _______) NET MOVEMENT IN FUNDS BEFORE OTHER RECOGNISED GAINS / (LOSSES) 5,290( 3,610( (1,204) 7,696( 13,725) Other recognised gains / (losses) ( Movement in value of investment assets 11 100( 9( 27( 136( 855) Actuarial loss on pension scheme 22 (16,192) _______) -) _______) -) _______) (16,192) _______) (1,198) _______) (10,802) 3,619( (1,177) (8,360) 13,382) Reconciliation of funds Total funds brought forward )37,091( _______) 94,139) _______) 3,312) _______) 134,542) _______) 121,160) _______) TOTAL FUNDS CARRIED FORWARD 26,289) _______) 97,758) _______) 2,135) _______) 126,182) _______) 134,542) _______) All the above results arise from continuing activities. Notes 1 to 22 form an integral part of these accounts. 22 www.rspb.org.uk
Page 1 and 2: RSPB TRUSTEES’ REPORT AND ACCOUNT
Page 4 and 5: RSPB trustees’ report and account
Page 6: RSPB trustees’ report and account
Page 27: RSPB trustees’ report and account
Page 58: However you support the RSPB, wheth

annual report and accounts 2012 - RSPB

Create successful ePaper yourself

Delete template?

Save as template?