TRUSTEES' REPORT AND ACCOUNTS 2022 35
Structure, governance and management
Charity constitution
The RSPCA was founded in 1824, was incorporated by an Act
of Parliament (the RSPCA Act) in 1932 and is a charity registered
in England and Wales (no. 219099). Its charitable objects are to
promote kindness and to prevent or suppress cruelty to animals
and to do all such lawful acts as the charity may consider to be
conducive or incidental to the attainment of those objects.
RSPCA Board of Trustees' statement
of responsibilities
The trustees are responsible for preparing the annual report
and the financial statements in accordance with applicable law
and regulations.
Charity law requires the trustees to prepare financial statements
for each financial year in accordance with United Kingdom
Generally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable law including Financial
Reporting Standard 102: The Financial Reporting Standard
applicable in the UK and Republic of Ireland - United Kingdom
Generally Accepted Accounting Practice). Under charity law
the trustees must not approve the financial statements unless
they are satisfied that they give a true and fair view of the state
of affairs of the group and charity and of the incoming
resources and application of resources, including the income
and expenditure, of the group and charity for that period.
In preparing these financial statements, the trustees are
required to:
l select suitable accounting policies and then apply
them consistently
l observe the methods and principles in the Charities SORP
l make judgements and accounting estimates that are
reasonable and prudent
l state whether applicable UK Accounting Standards have
been followed, subject to any material departures disclosed
and explained in the financial statements
l prepare the financial statements on the going-concern
basis unless it is inappropriate to presume that the charity
will continue in business.
The trustees are responsible for keeping adequate accounting
records that are sufficient to show and explain the charity's
transactions and disclose with reasonable accuracy at any time
the financial position of the charity and enable them to ensure
that the financial statements comply with the Charities Act
2011. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Financial statements are published on the charity's website in
accordance with legislation in the United Kingdom governing
the preparation and dissemination of financial statements,
which may vary from legislation in other jurisdictions. The
maintenance and integrity of the charity's website is the
responsibility of the trustees. The trustees' responsibility also
extends to the ongoing integrity of the financial statements
contained therein.
RSPCA people
The RSPCA is committed to recruiting, developing and
supporting a diverse and talented team of employees and
volunteers who reflect the diversity across the communities
in which we operate.
We are developing a seven-year equity, diversity and inclusion
(ED&I) plan, which will interweave with our people plan and
allow us to ensure our work benefits from the contributions,
reach and insights of a true cross-section of society. It will set
out the case for why ED&I is important to animal welfare.
We aim to use the insights acquired from our LGBTQ+ inclusion
work to reach out to more ethnically diverse groups, with whom
we have historically failed to connect. Ahead of the official
launch of that plan we have started to look at how we can
diversify our recruitment, celebrate the diversity we have in
the organisation already and inform and educate our staff,
volunteers and branches on different cultures.
Building bird nesting boxes in the wood
workshop at RSPCA Newbrook Farmhouse
Education Centre in Birmingham.