Annual Report 2009/10
Caring for animals is never black & white
Contents President’s report
6
CEO’s report
7
Snapshot of the year
8
Pro viding care
12
Campaigns
27
Events
31
Supporters
34
Success stories
38
Financial statements
41
President’s report “Battery hens and battery cage eggs remain a local and national animal welfare problem.”
RSPCA ACT President Sue Gage with Alley
We have had another year of significant achievements in animal welfare by the RSPCA, both locally and nationally. We now have over 3,700 ACT members and, with your support and 20 years of lobbying by the RSPCA, the local government has finally banned the retail sale of fireworks in the ACT. Our first year of a quiet Queen’s Birthday long weekend in Canberra was welcomed by both humans and animals alike. The ban saved many dogs and other animals, not only from the trauma they experience from exploding fireworks, but also death and injury. The ugly problem of puppy factories, also known as puppy mills and puppy farms, was an important national issue this year. The growth of ‘underground’ puppy factories with their appalling conditions for dogs and puppies poses a challenge for animal welfare. Many operations were exposed by the RSPCA and our organisation continues to ensure that the premises are permanently closed down and the owners prosecuted. Although we do not have any puppy factories in the ACT, puppies from interstate puppy factories are sold in Canberra through various outlets which include newspaper advertisements, pet shops, market stalls and the internet. Inevitably, these puppies generally have severe physical, psychological and other health problems and many end up in RSPCA shelters early in their life.
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The RSPCA continues to educate and encourage consumers to buy only humanely produced eggs. Legislation for improved labelling of eggs sold in stores is an achievement, but we still have a long way to go before we secure our policy of banning battery hen cages. The RSPCA’s national success in developing consumer awareness of the cruelty of sow stalls in intensive pig farms is also starting to improve the lives of many sows, particularly in Tasmania where the State Government recently legislated to phase out sow stalls. We also congratulate Coles Supermarkets for their ethical decision to phase out, over the next four years, the sale of pork produced by sows confined in sow stalls. The strong commitment to animal welfare of all our management, staff, volunteer workers, donors and Council Members remains the backbone of the success we have achieved at our ACT Shelter and the results of their dedication and hard work speak for themselves. Congratulations to you all and, on behalf of the animals, thank you for your ongoing support of the RSPCA.
Sue Gage President, RSPCA ACT Vice-President, RSPCA Australia
CEO’s report What a great year we have had! Never doubt that a small committed group can create great change. We continue to punch above our weight—animal care, income, members, donors and event attendance are all up. I see improvements across the board — animal care, welfare and protection services continue to run smoothly. Our income and expenditure are within expected limits, and I am pleased with our small surplus. We strengthened our financial reserves for future planning and our investment portfolio remains strong and healthy. As an employer we have done everything necessary to ensure our workplace is one based on equity and fairness. Managing more than 3,200 native animals is a difficult task that attracts a divergence of views and inputs. Most animals presented are severely compromised and require tactical thinking about future care. To this end we revised all of our care models and began to expect more of our volunteer carers in terms of reporting and liaison with our staff. Over the coming 12 months more will be asked of this volunteer group as we continue to drive change in this area. Our success has been proven in our outcomes; a 35% increase in release rates was recorded over the past 12 months. We can now offer critical care support and more in-house direct care and we rely on our volunteer carers in the network to provide long term ongoing rehabilitation to ensure a full recovery before release. Our very successful companion animal homing program continues, however, we did lose more cats this year than last as a result of infectious disease, something we have quickly moved to correct for the coming year. We remain a leader with dog homing and welfare and our pocket pet program continues to evolve as we work to find better outcomes for rabbits, rodents, guinea pigs and ferrets. We expanded our animal cruelty inspectorate service and now have three animal welfare inspectors on the road in the ACT. We continue to see a rise in cruelty complaints—I don’t think as a community we are increasingly cruel, I believe the reason for an increase in complaints is because the community
sees RSPCA as a real force in this area and as such are providing us with more information. Our promotional events continue to please, with record crowds in attendance and tremendous levels of income being generated by our marketing team. Paid staff and volunteers play a huge role in the success of our fundraising activities and this success converts to funds to provide real action for animals. New Fair Work Laws were introduced and included a range of changes to applicable employment law. This has kept our corporate services team busy ensuring compliance with new regulations to ensure that as an employer, RSPCA ACT offers a work place that is fair, professional and also a fun and great place to work.
“As the CEO and with more than five years at RSPCA ACT, I have never been more committed, more energised or more determined than I am today.” Our best days lie ahead of us and I look forward to continuing to break down the barriers facing animal welfare outcomes. We will continue to forge a unique culture, a culture for others to follow, a culture of animal welfare first.
Michael Linke CEO, RSPCA ACT
ACT Brumbies’ Stephen Hoiles with CEO Michael Linke
7
Snapshot of the year July ACT Brumbies players and pyjama king Peter Alexander were involved in promoting the second annual Cupcake Day for the RSPCA.
RSPCA Awareness Week and Happy Tails Day were also celebrated in October, with our Awareness Week breakfast focusing on native wildlife in the capital.
We appointed a new wildlife manager to roll out a revamped wildlife care model and implement new care protocols to improve release and rehabilitation rates.
Prominent no kill advocate Nathan Winograd and CEO Michael Linke meet on the Gold Coast to discuss ways of improving companion animal homing rates during the national desexing network’s national conference.
August Cupcake Day raised almost $80,000 in the ACT alone, and $1.1 million Australia wide. Centrelink in Canberra was the highest fundraiser in the country, with over $4,000 raised. Well done! Canberrans welcomed the news that backyard fireworks had been banned, something RSPCA had been working toward for over two decades. A series of disturbing attacks on possums in the north of the city highlighted the vulnerability of our native animals.
September A spate of dog poisonings in Canberra saw a number of family pets die and many others requiring extensive veterinary care. Such incidents are particularly devastating for RSPCA staff as we struggle to come to terms with this level of cruelty. We shot a new spring time TV commercial with Jessica Good from WIN TV. RSPCA is supported by WIN TV with a number of free TV advertising spots throughout the year.
October The RSPCA’s annual party for pets, Bark in the Park, hosted a special guest as comedian and animal lover Wil Anderson dropped by to meet some four-legged friends.
8
November Over 1,000 members of the Canberra community signed up to become a Guardian Angel for an animal at Christmas. Santa Paws photographs once again proved to be a hit, with hundreds of animals and their families posing on Santa’s knee in this unique fundraiser. A crew from the television series RSPCA Animal Rescue visited Canberra for a week to film our wildlife staff as they rescued, rehabilitated and released native animals.
December More than 600 animals were handed in to RSPCA in December, a record high. Staff, volunteers, and our ageing facility were put to the test. Businesses and members of the community responded to our pleas for assistance, notably Syndicate Constructions, who extended the space available in our cattery and erected shelter for our rabbits. RSPCA received 19 rabbits that were seized in a puppy farm raid north of Canberra. The CEO hosted an annual cocktail party for supporters, life members, local MPs, MLAs and volunteers.
©The Canberra Times Photo by Marina Neil
January
April
New egg labelling laws came into effect on the first of January requiring retailers to separate and clearly label eggs to show their source, whether it be cage, barn, or free range.
A year-long study into classified advertising in the region revealed some disturbing, but not surprising, results. Over 5,000 animals are sold through newspapers in the region each year. Many of these animals come from interstate, from facilities the RSPCA would class as puppy factories. Less than 1% of puppies advertised were desexed and 75% of animals overall were not microchipped.
We continued our campaign to close down the caged egg production facility in the ACT. . RSPCA’s Humane Food campaign gained strength as more supporters joined our cause.
February RSPCA hosted our annual trivia night with the ACT Liberals team taking top prize, followed closely by an RSPCA team and the ACT Greens. Valentine’s Day saw two events—The Pawfect Match promotion in conjunction with Hill’s Science Diet; and the Richard Luton Valentine’s Day Ball, the proceeds of which were donated to RSPCA. The Education Mobile Unit (or EMU) travelled from Queensland to attend the Royal Canberra Show. This enormous trailer travels the country educating children about animal care and welfare. We launched a blog designed to keep the community in touch with what goes on in an animal sheltering environment.
This research, combined with RSPCA Victoria’s online puppy factory campaign formed the backbone of our work reviewing puppy farming.
May Million Paws Walk was held on Sunday 16 May and was the biggest and best yet. Former prime minister Kevin Rudd cut the ribbon in front of a 12,000 strong crowd plus around 4,000 dogs. The event raised almost $160,000, an outstanding result. Thank you Canberra! Our elegant Gala Dinner was once again held in the Great Hall at Parliament House. Hosted by comedian Bob Downe, the colourful carnivale atmosphere inspired guests to dig deep and raise a massive $80,000 on the night.
June
Staff and volunteers enjoyed a mini Million Paws Walk and preparations for this year’s event were well underway.
Work on reviewing our website and further developing our online community continued. We now enjoy more than 3,500 Facebook followers and have a solid online presence.
An internal audit and review of our business structure and all positions was undertaken to ensure we remain 100% focused on animal welfare and improving outcomes for all animals within our care.
Staff and volunteers held their breaths as the Queen’s Birthday long weekend came and went without any problems or significant impact as a result of illegal fireworks.
March
©Petroglyph Photography
New Fair Work Laws were reviewed to ensure we were fully compliant when they were introduced on 1 July.
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Eddie
Eddie and his companion Trevor came to us in October 2008 after being seized by our inspectors. They were discovered in a severely neglected state. They were emaciated, with no access to food or water, and were desperately trying to stay alive by eating sand. Eddie needed a special home as he was able to jump eight foot fences. He found his new home in October 2009. He has a large property where he can run around, and is able to accompany his owners during their daily activities. As a kelpie cross, Eddie’s working dog instincts and energy level made life in the shelter difficult. His new lifestyle suits him perfectly and his owners describe him as “the most perfect pup in the world”. Eddie’s former owner was convicted of animal neglect in the ACT Magistrates Court in December 2009 and sentenced to 160 hours of community service. The magistrate described photos of Eddie and Trevor when they were seized as ‘disgusting’. Without the intervention of RSPCA ACT Eddie’s future would not have been so bright.
Victoria
In early April, ten months after being brought to RSPCA ACT for a leg injury, Victoria the black swan was released into her natural habitat. She had endured many surgeries and months of rehabilitation and physiotherapy so that she could learn to walk again. It was an emotional goodbye on the lake shore for dedicated RSPCA staff as they watched Victoria make her way to the water and gracefully swim away to join a group of swans. During a visit the next day, staff were overjoyed to see that Victoria had rejoined her mate. He had waited 10 months for her return. On Anzac Day, Victoria came to RSPCA after being badly injured by a dog. It turned out she was unable to flee from the dog because she had received a bullet wound to her leg, crippling her. Sadly, Victoria never regained consciousness and was put to sleep. Her memory will live on with staff and volunteers forever as an example of courage, strength and determination. Please help RSPCA to continue our work giving each and every animal the very best chance at life.
10
Gemma
Gemma stands out as one of our greatest feline success stories of the year. Gemma arrived at RSPCA at the tender age of just one day old and was immediately placed with a surrogate mother. Over the coming weeks she was to have three different surrogates, as her new littermates were having a difficult time getting used to her. She had slowly but surely been gaining weight and finally she was big and healthy enough to be weaned and go into foster care. Because of her tough start in life it was taking her a bit longer than usual to gain the weight she needed to be strong enough for surgery. She was four months old by the time she came back to RSPCA to be desexed. Staff and volunteers are determined to give every animal a chance to flourish, even though the odds may be stacked against them. Gemma just goes to show that even a weak, vulnerable orphaned kitten can grow up to find a great new home if given the right love, care and attention. Read more about our kitten care program on page 14.
Bats
Commonwealth Park welcomed a colony of grey headed flying foxes in March 2010. The flying foxes are fruit eaters and they travelled to feast in suburban backyards each evening. Unfortunately, as many people place nets around their fruit trees, the flying foxes were finding themselves tangled as they crash landed. As the bats attempted to remove themselves from the netting they would tear their wings, break their bones, and cut their mouths and faces as they struggled to chew their way free. Historically, RSPCA ACT was only called upon to care for one or two flying foxes a year. With the arrival of the new colony and subsequent injuries sustained from netting our intake of flying foxes increased to five per day. Specialist care is required for bats and it can take months for them to fully recover. Additional staff and carers in contact with bats had to be vaccinated against the potentially fatal Lyssavirus. What can you do to help? If you have netting around your trees, please check it daily for bats. If you find a bat that is tangled, please do not attempt to free the bat yourself. Call RSPCA on 1300 4 77722 so that one of our trained, vaccinated handlers can remove the bat and place it into our care.
ŠThe Canberra Times – Photo by Andrew Sheargold
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Providing care We already have an excellent canine care model in place, however, we are determined to continue improving our methods and processes to maximise welfare outcomes. We are extremely proud of our 94% homing rate for dogs and we attribute this success to hard work, innovation, and a commitment to finding a home for every healthy animal. Our staff and volunteers work tirelessly with our dogs. We go far beyond meeting their basic needs by providing an environment that is joyful, stimulating and educational. Every interaction between a dog and a staff member or volunteer presents a chance for positive reinforcement. We teach the dogs basic manners, help them build their confidence and provide a safe environment to learn and grow. The shelter environment can be difficult for dogs. It is unfamiliar, sometimes noisy, and certainly different from their last home. We make every effort to ensure that our dogs are comfortable and have a daily routine. We ensure that their kennels are comfortable and welcoming, and that they have ample opportunity to run and play.
Whether a dog is destined to be in our care for a long time, or simply trying to find their way home, they receive the same level of care and attention. While most dogs can adapt to the shelter environment some cannot. At this point we turn to foster carers to provide care for the dogs until they can find their forever home. Our highly skilled behavioural trainers are responsible for assessing dogs and implementing behaviour modification programs if required. Kennel staff and volunteers are trained in dog behaviour and we use only positive reinforcement methods for dogs in our care. While in care our dogs receive daily exercise, socialisation and environmental enrichment. We share our knowledge and experience with the community through our Life Skills pet dog training program. Our training classes focus on building a strong bond between owner and pet and teaching basic manners and skills. We hope that this foundation will lead to a fulfilling harmonious relationship. If a dog is lost, abandoned or surrendered, there is no better place for them to be than RSPCA ACT.
Canines Canines Outcomes Reclaimed Rehomed In stock Transferred1 Euthanased Other2 Total
Puppies
Dogs
This year
Last year
This year
Last year
This year
Last year
757 477 65 255 98 18 1670
735 493 70 191 136 3 1628
57 238 34 3 40 9 381
87 251 39 3 30 3 413
700 239 31 252 58 9 1289
648 242 31 188 106 0 1215
47 51 98
45 91 136
21 19 40
15 15 30
26 32 58
30 76 106
Euthanasia reasons Medical Behavioural Total euthanased
RSPCA works collaboratively with Domestic Animal Services to maximise positive outcomes for dogs. RSPCA also received 63 dogs from DAS, and this figure is included in the total above.
1
Includes dead on arrival, stolen, escaped, unassisted death.
2
12
94% of dogs found a home
Each and every year, management, staff and volunteers strive to improve animal welfare outcomes.Three years ago, orphaned kittens under four weeks of age would have been euthanased. We made a commitment to finding alternatives to euthanasia, and look how far we have come. Kittens under four weeks of age require either a surrogate mother or an experienced foster carer. While presenting a young kitten to a surrogate mother is generally successful, sometimes the new littermates will reject the kitten and prevent it from assimilating with its new family. At this point, dedicated human carers then provide care. RSPCA wildlife staff, who are particularly proficient in tube feeding small creatures, as well as experienced feline foster carers, commit themselves to three-hourly feeds and toileting as well as providing the warmth and love that these tiny creatures need to thrive.
Kittens born to feral parents are given the chance to be socialised and homed. RSPCA classes an animal as able to be homed if the animal displays normal behaviour for its species; has a confident, natural manner and is neither extremely fearful nor aggressive. A surrogate mother can teach these kittens appropriate behaviours such as how to eat, play, toilet and groom. Lots of playtime with our volunteer kitten socialisers helps set the kittens up for life in their new home.They learn that humans are safe and fun and provide lots of love and cuddles. So what is the bottom line for our kitten care program? Only two kittens under four weeks of age were euthanased this breeding season, in contrast to 97 in the previous season. Thank you to our staff and volunteers – your hard work is most definitely saving lives.
Felines Outcomes Reclaimed Rehomed In stock1 Domestic euthanased Feral euthansed2 Other3 Total
Domestic felines
Domestic kittens
Domestic cats
This year
Last year
This year
Last year
This year
Last year
191 1235 139 803 330 50 2748
193 1229 47 744 430 10 2653
28 784 82 425 156 40 1515
7 761 18 365 231 8 1390
163 451 57 378 174 10 1233
186 468 29 380 199 2 1264
606 197 803
540 204 744
401 24 425
335 30 365
205 173 378
205 175 380
Euthanasia reasons
(domestic)
Medical4 Behavioural Total euthanased
A higher number of cats and kittens were in stock due to an extended breeding season. Also, kittens born to feral parents were provided foster care and socialisation to increase their chances of rehoming.
1
Scared and frightened cats are allowed time to settle before an assessment is made to ensure correct classification.
2
Includes dead on arrival, escaped, stolen, unassisted death of unweaned kittens severely affected with cat flu or FIP.
3
A total of 303 cats and kittens were euthanased with severe cat flu/calicivirus as they did not respond to treatment.
4
14
We give them time
15
Other animals Outcomes Reclaimed Rehomed In stock Euthanased Other1 Total
This year
Last year
23 436 45 178 34 716
19 403 38 176 17 653
95 78 4 177
75 93 8 176
Euthanasia reasons Medical Behavioural Feral Total euthanased
Other animals include rabbits, guinea pigs, ferrets, rodents and domestic birds. Other includes unassisted death, stolen, escaped.
1
Livestock Animals in Reclaimed Rehomed In stock Euthanased Other1 Total
This year
Last year
2 68 25 7 – 102
4 60 8 9 2 83
Livestock include pigs, sheep, cattle, goats, horses, and poultry. Died of natural causes.
1
16
RSPCA ACT cares for hundreds of pocket pets each year — rabbits, rats, mice, ferrets, guinea pigs and domestic birds. While these creatures may be smaller than the average cat or dog, they can be just as intelligent and affectionate and require the same care as afforded to other household pets. Pocket pets can be a good choice for those who live in apartments, or for those with young children. Less active people often favour small pets as they have lower exercise requirements. However, these small animals still require feeding, cleaning and human interaction. Animal welfare is not selective. We believe that pocket pets should be afforded the same high standard of care and attention as other companion animals. Pocket pets are for life and should be treated with the same respect as any other animal. Staff and volunteers are committed to providing our pocket pets an enriched, stimulating environment and can often be found creating ‘challenge treats’ – similar to a food puzzle for dogs. A small cardboard container and fresh vegetables can make for a delicious and challenging toy. Regular handling and socialisation is essential to the well being of all animals and also essential in helping them find a new home. Our housing for small animals has been expanded with the construction of new ‘ferret flats’ and we invested in extra hutches for rabbits and guinea pigs. Nineteen rabbits were seized during a puppy factory raid north of Canberra, placing an enormous strain on our resources and housing capabilities. We would like to thank those who assisted us at this difficult time.
Almost 300 other small furry animals rehomed
17
Wildlife Animals in Mammals Marsupials Monotremes Native amphibians Native birds Native reptiles Non-native birds2 Non-native mammals3 Total
This year
77 343 7 11 2431 231 171 18 3289
As the only licensed wildlife carer in Canberra, RSPCA ACT is supported by dedicated wildlife staff and around 50 trained carers across the region. We care for over 3,000 sick, injured and orphaned native animals each year encompassing more than 100 species. Last year1
3221
Animals released Mammals Marsupials Monotremes Native amphibians Native birds Native reptiles Non-native birds2 Non-native mammals3 Total
36 134 4 0 880 112 14 0 1180
807
Other outcomes (total) Euthanasia Unassisted death Other4
1244 746 72
1581 666 167
More animals received in-house intensive care than ever before. The use of hot boxes was increased for birds and mammals of all ages, providing them with the warmth and security they need to grow and heal. The creation of new cage space and aviaries allowed greater flexibility and more opportunities for ongoing care and rehabilitation. Access to dedicated veterinary care and advice also enhanced our care processes. About half of all the animals that come into care have been injured due to unnecessary human intervention. Car strike, cat and dog attacks and unnecessary or inappropriate handling by children all cause injuries and stress. A platypus was strangled by discarded fishing line, and many waterbirds required care after becoming injured or entangled with line, twine, fishing hooks and sinkers. Scores of fruit bats received injuries after becoming entangled in netting over fruit trees. Dozens of turtles were run over suffering cracks to their shells.
Includes foxes, hares, European rabbits and brown rats.
There was a galah who was shot with an arrow, a number of possums poisoned in Ainslie, and the shooting death of Victoria the swan who had been in our care and subsequently released. These incidents were all particularly difficult for staff and volunteers. Deliberate cruelty is abhorrent and we must all work together to stamp it out. If you see a native animal in distress, act fast, contact RSPCA. We are their last line of defence.
Other includes transferred out, dead on arrival, escaped.
Read more about bats and Victoria the swan on pages 10 and 11.
RSPCA’s previous data reporting methods did not support the same level of detail as presented in this year’s figures.The sum of outcomes does not include animals still in care on1 July 2009 or 30 June 2010.
1
Includes blackbirds, pigeons, Indian mynahs, sparrows and starlings.
2 3 4
18
There has been a dramatic increase in the amount of releases due to improvements to our training and service delivery, an increased focus on community awareness and education, and the introduction of innovative care techniques. The number of native animals released back to the wild in 2009/10 increased by 35%.
35% more wildlife released
Our veterinary clinic is one of the most important areas of our shelter. Our dedicated veterinarians and nurses tend to thousands of animals each year. Every companion animal that comes through our door receives a thorough vet check, as well as routine vaccinations, worming, microchipping and desexing as required. Thanks to the efforts of our fundraising committee we own some state of the art equipment that is essential for maximising outcomes for animals in our care. Our building may be old, and space for staff at a premium, but our highly trained and skilled vets and nurses are committed to providing the very best care. Our veterinary staff are also responsible for monitoring the care and rehabilitation of animals that arrive in poor condition – victims of neglect or cruelty. These include malnourished and mistreated animals, those who have a medical condition that has
Veterinary work 1900 consultations 1500 microchips 800 desexings (public) 1500 1800 2000 500 250
20
desexings (shelter) vaccinations (public) vaccinations (shelter cats) vaccinations (shelter dogs) FIV tests (shelter cats)
been ignored, and those who have been abandoned or left to suffer unnecessarily. Broken bones have been mended, injuries healed, and full health and vigour restored through proper diet and medication. Staff are often on call for emergencies outside clinic hours, and one such emergency presented in February when a dog was brought to the clinic after ingesting a foreign object. He had eaten an entire pair of children’s jeans. The surgery to remove the jeans was successful, and one happy dog was soon returned to his grateful owners. In addition to the thousands of companion animals seen by our clinic, our staff have the unique opportunity to treat native wildlife on a daily basis. It is common for our vets to perform surgery on native animals. In the last year we have seen wings and limbs repaired, an arrow removed from a galah, many fishing hooks, and lengths of line and other foreign objects removed from an assortment of animals. Perhaps the most memorable case that our vet clinic saw was that of Victoria the swan. Discarded fishing line had caused severe injuries to her leg, and what followed was five surgeries and months of intensive physiotherapy to bring her back to health.Victoria’s story demonstrates the dedication and perseverance that our staff possess each and every day.Victoria had no owner, no one person responsible for her welfare. At RSPCA ACT all staff take responsibility for those creatures who have no one to care for them. All animals - whether they are a stray, a surrendered pet, seized by our inspectors, or a native animal - are treated with the utmost respect, compassion, and high level of care.
Over 1000 native animals received specialist vet care
21
We provide emergency support to those in need
22
and other routine veterinary work. Inspectors in Canberra continue to do an excellent job. With an ever increasing workload, the demand for our services and support has never been greater. We deliver a vital and important service to our community and know we make a positive difference to the lives of so many animals.
There were over 1,100 complaints during the financial year, leading to a decision to expand our inspectorate to three full time staff. This proved to be a necessary and important step in protecting Canberra’s animals. We were successful in a number of matters that proceeded to court, however, in our opinion fines levied remain too light and the message that animal cruelty is unacceptable is not being backed by tough penalties. Some of the most difficult cases presented this year were the series of poisonings in Richardson. Frustratingly, no offender was ever brought to justice and five dogs died as a result of what we believe to be deliberate poisoning. The majority of our complaints related to dogs. Complaints were about dogs being tied up with insufficient shelter and water, dogs in cars, and thin and malnourished dogs. Of the cat complaints received, the most common was abandonment. Other complaints related to cats with cancer requiring veterinary treatment, and cats and kittens in people’s yards. A significant amount of our time is spent supporting sufferers of mental illnesses, drug and alcohol abusers and other vulnerable members of the community. We are often called on to assist with neighbourhood and domestic disputes where animals are at risk. In one case an inspector dealt with a motorcycle gang, well known names in the underworld, and subsequently removed their cats after someone had taken to their flat with a baseball bat.
Inspectorate Animals investigated Dogs Cats Small domestic1 Horses Stock2 Native3 Other4 Community support5 Total Cruelty types investigated Neglect/Cruelty Abandoned Living conditions Total
699 149 54 29 32 4 10 146 1123
642 86 110 838
Includes guinea pigs, birds, ferrets, rabbits, rodents.
1
Inspectors attended the Squalor Conference held by the Southside Community Centre in January. This was an important gathering of people involved with supporting members of the community who are at risk. On more than 240 occasions inspectors assisted low socio-economically placed members of our community with access to discounted veterinary treatment, including desexing, worming, vaccinating
Includes cattle, poultry, sheep.
2
Includes kangaroos, possums.
3
Includes fish, peacock, turtle, pet shops (various animals).
4
Of animals investigated, 146 were not cruelty related. RSPCA inspectors support vulnerable members of the community experiencing sudden illness or hospitalisation, mental health issues, domestic violence, substance abuse or police matters. Support is provided by way of emergency boarding, feeding, veterinary care and transport. 5
23
24
4369 contented customers
Behaviour Just like people, animals have their own personality traits, temperaments and characteristics. Ask any pet owner about their pet and they will not only be able to describe their pets’ outward behaviour, but their perceived moods, quirks, likes and dislikes, and attitude. Understanding that each and every animal is unique in its temperament is at the core of RSPCA’s system of matching animals with their ideal family. We may not be able to determine the full needs of every animal that comes through our doors looking for a new home, however, we do know this: all animals should be given adequate food and shelter. They should have the opportunity to socialise with other animals of the same species to encourage natural behaviours. They should have regular, positive contact with humans to strengthen bonds between owner and pet, and should always be free from fear or distress in their environment. They should receive regular veterinary care as required, and never suffer any pain or ailments through neglect or cruelty. We give animals time to settle into their new environment at the shelter. We let their personality shine through before we make plans for their future. We provide an enriched, stimulating environment, in which they are afforded every opportunity to flourish. We develop behaviour modification programs to improve the animals’ quality of life and chances of finding their forever home. We treat every animal with the utmost respect and give them the high quality of care that they deserve. Puppies and kittens are undoubtedly adorable, and nurturing and training a young pet is a wonderful experience. It is also hard work, requiring dedication and commitment from you as an owner to guide and shape the behaviour of your new pet so that you may have a strong family bond. Often overlooked
are the older pets available for adoption, from adolescents to adults. One advantage of adopting a pet that has outgrown the puppy or kitten stage is that what you see is what you get. While there will always be more to learn about your animal and how they behave, you may be able to see what type of personality they already possess, as well as identifying their strengths and limitations. We hope that the insight provided to you from our assessment of their behaviour and personality will ensure that you return home with a life-long friend. Our colour matching system for families and pets has now been adopted in RSPCA shelters Australia-wide, a significant step forward in our goal to find a home for every healthy animal in care. The assessment procedure used on our animals is realistic, modern, and focuses on what characteristics we see the animal possesses, rather than what they may be lacking. To some, putting animals to sleep seems like an easy option. But there is nothing easy about euthanasing a healthy, adoptable animal. That is why we instead work harder and smarter, staff and volunteers together, doing everything we possibly can to save lives. Staff and volunteers at RSPCA are passionate about the creatures in our care. We have the enormous responsibility of taking their lives into our hands — they trust us completely, depend on us for their welfare, and in return we see the unconditional love of which they are capable. We realise that no animal or family is perfect, but we strive to facilitate the best possible match. With an exceptional homing rate and a first class care program in place, there is no better place to be than RSPCA ACT if you are an animal looking for a new home.
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Close puppy factories The shocking truth
Puppy farming is a hidden reality that affects the lives of many thousands of dogs every year in Australia. Run for maximum profit, puppy factory operators produce and sell puppies without consideration for the animals themselves. Courtesy of closepuppyfactories.org The negative impact on the dogs’ welfare is significant. In addition to the mother being over-bred, the conditions in which the puppies are born are often despicable. Deprived of socialisation with humans during critical periods of learning, these companion animals rarely receive necessary veterinary care and are confined to crowded and dirty cages.
“ Pet ownership should be about companionship, not profit.” CEO of RSPCA ACT Michael Linke said. Unfortunately, a big proportion of puppies bred in puppy factories end up in pet shops or are advertised for sale through newspaper classifieds or online at a premium price.
Taking action
Determined to put an end to puppy factories and educate the public about this cruel reality, RSPCA has launched a confronting national campaign. From billboard advertising to the launch of a dedicated website, and with the use of photos taken at puppy factories in Australia, the campaign is rapidly reaching a wide audience and exposing the truth about unethical breeding. Since the launch of the website in June, over 26,000 Australians have pledged their support by signing the online petition. This action of support will help RSPCA approach the government and request tougher legislation that will close puppy factories for good. Pledge your support today at closepuppyfactories.org
EMPLOYEE OF
THE MONTH
Those puppies are generally bought by people who are unaware of what is going on behind the scenes and that they are also contributing to and feeding such unethical operations.
It’s the law!
Currently, inspectorates have very limited authority when it comes to puppy factories despite great animal welfare concerns. According to RSPCA ACT inspector Sharon Woods, there is a grey area between ethics and the law, which makes it difficult to prosecute puppy factory operators. Under the current law, only basic care such as water and shelter are required. However, RSPCA ACT inspectors insist that tougher laws taking quality of life into account are needed. 27
APPROVED eggs you can enjoy them When they’re any way you like! RSPCA APPROVED FARMING supports Australian farmers whose farms meet our high animal welfare standards. You can trust your eggs are produced humanely. To find your nearest stockist, visit rspca.org.au/shophumane 28
Humane food Following the enormous success of last year’s Choose Wisely campaign, which focused on the welfare of hens in egg production facilities, RSPCA has pushed the campaign further to include pork and chicken meat under a new umbrella – Humane Food. RSPCA believes that by consuming eggs, chicken and pork that have been produced humanely and choosing to eat at cafes and restaurants that do the same, we can all make a difference to farm animal welfare.
Approved farming
To help consumers choose humane food at the shops, RSPCA has developed its own animal welfare standards for the care of layer hens, pigs and meat chickens. Trusted by Australians who believe in RSPCA’s mission, the standards ensure that animals in these farming systems are provided with an environment that meets their behavioural and physiological needs. Egg producers, pig and meat chicken farmers whose farms meet the RSPCA’s standards can apply to join the RSPCA Approved Farming Scheme. Once the farm has been approved, eggs, pork and chicken products from these farms are stamped and sold with the RSPCA Approved Farming logo.
Business directory
RSPCA has also put in place a directory of businesses that serve humane food to encourage consumers to choose humane animal products even when they are eating out. Available online, the directory features establishments that either use humanely produced eggs, chicken or pork (or all three).
THE FACTS 72% of eggs in Australia are produced from hens housed in battery cages. Caged hens can’t stretch out and flap their wings, roost or satisfy their natural urge to lay their eggs in a nest. In Australia, most meat chickens are farmed in large sheds holding around 40,000 chickens. Conventional meat chickens are kept in barren conditions with little room to move until they reach slaughter weight. The birds’ fast growth can lead to leg, joint, bone and heart problems or sudden death. Most pigs in Australia will never step foot in the outdoors. They can’t root in the dirt or forage for food. Pigs farmed in these systems suffer through a continuous cycle of chronic frustration. www.rspca.org.au
In March 2010, Jamie Oliver’s restaurant Fifteen Melbourne joined the RSPCA’s Choose Wisely movement, showing a shift in the attitude in the food industry.
“You can enjoy eating eggs and still care for the welfare of hens.” - Jamie Oliver Next time you go to the supermarket ‘Choose Wisely’. If you ever need inspiration, visit RSPCA Australia’s All Chefs Great & Small blog for recipes and more information on the use of humane food.
Photo courtesy of Mandie O’Shea
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Other significant campaigns Fireworks
One of RSPCA ACT’s greatest victories is without a doubt the banning of backyard fireworks in the ACT. The ban finally became a reality in August 2009 after 20 years of fighting, relieving pet owners and their pets from unnecessary stress. Before the ban, RSPCA reports showed that many pets in the ACT were affected by fireworks. In addition to pets escaping due to fear, many animals injured themselves trying to flee the sound of fireworks. Moreover, in 2008, seven families suffered the trauma of being told their pet had been killed. While it is difficult to measure the real impact of fireworks on pets RSPCA noted a significant increase in the number of dogs who came to RSPCA for care during the June long weekends while backyard fireworks were still legal. Many dogs were returned home each year, but dozens were never found. With the support of many politicians including Mr John Hargreaves MLA, and the use of scientific research as evidence, legislation was passed. Fortunately, backyard fireworks are now a thing of the past, making the ACT a better place to live for pets and people.
Egg labelling
In January 2010 new egg labelling laws were introduced in the ACT. Originally, the Greens had called for a cage egg production ban but the ACT Legislative Assembly voted down the bill. Instead, the Legislative Assembly supported new labelling laws to have eggs clearly identified. Under the new laws, egg products must be marked free range, barn laid or caged.
To comply with the new laws, retailers must also label the egg shelves with signs describing the conditions in which the eggs were laid. While RSPCA ACT would like to see a cage egg production ban, we believe that with the mandatory
30
labelling of all eggs sold on the supermarket shelves, consumers are more aware of what they are buying and therefore making more informed decisions.
Live export
Around 11% of Australian sheep are exported alive. During the long sea voyage, sometimes lasting more than three weeks, sheep are crammed in pens. Many die during transport and those who make it overseas are often slaughtered in ways that would be illegal in Australia. In 2009 RSPCA Australia commissioned ACIL Tasman, a reputable economic consulting firm, to look at the farm level adjustments that would be required if live sheep exports were phased out. Findings indicated that farmers do not need the live export trade to make a living. Moreover, the report showed that Australia is even losing rural jobs as a result of the live export trade. Live animal export is cruel and RSPCA is committed to putting an end to this unnecessary trade. Instead, RSPCA would like to see the further development and adoption of a chilled and frozen meat-only trade which also complies with Halal requirements.
Events Million Paws Walk
Cupcake Day
In Canberra, participation in the Million Paws Walk grew 20 times in just 12 years. Due to its popularity, the event was moved to the Commonwealth Park and has been held there since 2006.
All government departments, both state and federal, participated in the effort with Centrelink winning the highest fundraiser trophy. Many schools also took the opportunity to bake and learn more about animal welfare and charity work.
Million Paws Walk is RSPCA’s biggest fundraising event. Each year, the walk is held on the third Sunday of May at approximately 70 sites around the country and attracts over 80,000 people and their pets. A fun day out for the community, Million Paws Walk also aims to promote responsible pet ownership.
This year’s walk attracted an estimated 12,000 people and 4,000 animals. The event raised over $160,000 and was the most successful to date. The Canberra walk ranked second only to the Albert Park’s walk in Victoria.
Cupcake Day, our sweetest event, was a great success in 2009. In the ACT alone, supporters helped us raise $80,000 by baking cupcakes for their colleagues, family and friends in exchange of donations. Thousands of morning tea parties were hosted and an estimated 40,000 cupcakes were eaten in the Canberra region.
Million Paws Walk is much more than just the walk itself. Stage entertainment, food and information stalls and activities on-site all contributed to the great day out. Amongst the activities, the Walk of Hope gave the chance for shelter dogs awaiting adoption to get some exposure, while the Walk of Fame showcased some of our successful adoptions. Participants also enjoyed a visit from former prime minister Kevin Rudd, who spoke to the community about the importance of animal welfare. This demonstrated the importance of the event for the Canberra community. The Canberra walk also stole the spotlight nationally, attracting media coverage Australia-wide.
Trivia Night
The RSPCA ACT Rescue an Animal Trivia Night is an annual event that continues to exceed the expectations of participants year after year. During the 2010 event, over 300 participants joined quizmaster Gary Humphries for an evening of fun, trivia and outrageous costumes in response to the Science Fiction & Fantasy theme. After meeting teams such as “Star Paws”, “Men in Black”, “The Royal Society for the Protection of Cruelty to Aliens” as well as political parties such as the Liberals and the Greens, it was clear from the start that we were in for an interesting evening. RSPCA ACT kindly welcomed back ongoing sponsors of the event, The National Convention Centre Canberra and Nova Multimedia. We also welcomed a new sponsor to the event, Lindt Australia. Lindt provided the event with over 350 little pieces of gold in the form of chocolate bunnies that helped fatten up the prize pool for the evening! 31
Gala dinner Fundraising Committee
Another year has passed and thanks to our dedicated fundraising committee we enjoyed another glamorous gala dinner. The RSPCA gala dinner rocked Parliament House again last May, with the Great Hall being decorated with feathers and exotic colours, creating a vibrant carnivale atmosphere. A sumptuous dinner was served while guests enjoyed listening to the annual debate and presentations on animal welfare, which included a special video message of support from Governor-General Quentin Bryce. Always contributing to the financial success of the event, the exciting live and silent auctions featured a unique mix of travel and hospitality opportunities, objets d’art and autographed items.
Photo courtesy of Richard Calver
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Flamboyant Bob Downe took to the stage and entertained the crowd with some cabaret-style music, followed by Canberra musicians Second Movement who kept everybody moving until the early hours of the morning. Five hundred and seventy guests attended the highly anticipated social event, raising much needed funds for animal welfare projects. On the night alone, more than $80,000 was raised. A large proportion of the funds from the 2010 gala dinner have been allocated to the purchase of medicine for animals at the shelter. RSPCA ACT would like to thank all supporters who generously contributed to the success of this fantastic black-tie event.
People for all creatures Staff and volunteers
We are in the business of saving lives. At our core we share a strong belief that every animal is given a chance, every animal is respected, and every animal gets our full attention. Staff operate in an atmosphere of hope and trust. We believe in what we do, and we know we make a difference each and every day. As a protector of the voiceless, RSPCA ACT abhors animal cruelty. We spend every day alleviating suffering, repairing damage and creating a safer world for animals. As a charity RSPCA ACT prides itself on being an employer of choice. We are an institution on which the community can rely on and trust. To this end, one of our core objectives is to recruit and retain empathetic staff who are passionate about animal welfare. We create a sense of community, where hard work and innovation are rewarded. Hearts and minds are exercised to make the best possible choices and take the best course of action for every animal. We stand shoulder to shoulder in the face of adversity as we help each other through the tough days and we celebrate as a team on the good days. As an employer, RSPCA ACT encourages staff to develop both professionally and personally by offering a wide variety of development opportunities. Throughout the year employees had the chance to participate in a number of conferences in order to update their skills. Some staff participated in the annual Association of Pet Dog Trainers Australia conference and the annual wildlife conference, while others enrolled in design, administration or inspectorate courses. Regular development, customer service and technical training are delivered to all staff. As part of ensuring compliance with new fair work laws, we undertook a detailed organisational review and made adjustments to our organisational structure to ensure we offer a fair, professional and dynamic workplace. To stay up to date with new workplace regulations and the National Employment Standards (NES), RSPCA ACT made adjustments to its payroll system to ensure staff are remunerated in accordance with legislative requirements and award entitlements. RSPCA ACT says thank you to our army of volunteers. Volunteers are an integral and valuable resource for us.
We rely on more than 500 volunteers to assist with the important job of caring for animals so they can have a better quality of life. It is estimated that the work done by volunteers contributed more than $300,000 in salary savings throughout the year. Volunteers helped prepare over 500,000 meals, walked hundreds of kilometres, and played a crucial part in many events and fundraising activities. Our dedicated wildlife carers assisted with the more than 3,000 native animals by providing around the clock care. This group of people fed, cleaned and nurtured more than 100 different species during the year. Every volunteer adds value to our cause no matter how big or small the task. Our volunteers receive valuable training and are treated with the same respect as paid staff because they are essential to our daily activities. RSPCA ACT is always in search of more volunteers, and has a number of opportunities for people wishing to get involved. Volunteering at RSPCA is fun, rewarding, worthwhile and enjoyable. We would also like to thank our corporate volunteers— a number of employers across Canberra made their staff available to RSPCA ACT and your support is greatly appreciated. Without volunteers we would not be here. Most importantly we could not care for as many animals as we currently do. Thank you. 33
Supporters Members
Our membership base is at the core of our activities, events and fundraising efforts throughout the year. This financial year we saw our membership numbers increase to their highest level, an outstanding commitment from our supporters in a tough economic climate. At 30 June 2010 we had 3,704 members.
This year we welcomed Commonwealth Motors as a major sponsor. They first joined us for Million Paws Walk and you will see a continued Commonwealth Motors presence at our events, and also around the shelter. As well as direct sponsorship, the team at Commonwealth Motors has provided assistance to RSPCA ACT in reviewing our fleet requirements.
As well as their contribution of membership fees and donations, having a large member base is crucial in raising awareness of RSPCA campaigns, events and fundraisers. Our members have shown they are more engaged than ever in our campaigns to increase the welfare of animals in the ACT.
WIN Television again provided support in the form of a series of commercial spots throughout the year. WIN TV also created commercials for Million Paws Walk, Cupcake Day, and our wildlife care program. News anchor Jessica Good not only starred in these productions but gave her time to MC many events for RSPCA.
The popularity of social media has allowed us to reach an even wider audience than our members alone — we have thousands of followers on our Facebook fan page, we have a dedicated YouTube channel showcasing animals available for adoption as well as other promotional media clips, and many people learn about the workings of RSPCA ACT through our blog. These online supporters are helping us by spreading the message about the important work that we do among their own networks and friends. Over the last year our Paw Prints Club for junior members was revamped and the children now receive regular newsletters, opportunities to help at the shelter, and the chance to take part in fun competitions. Membership to the Paw Prints Club is open to children up to 14 years of age.
Bequests and Legacies
Our Pet Legacy program currently has approximately 130 members who have taken a positive step in planning for their pets’ future in the event of their demise. Funds donated to RSPCA ACT through bequests, legacies and trusts totaled almost $330,000 last financial year. A portion of these funds are part of ongoing annual gifts which help RSPCA plan for the future.
Businesses
Hill’s Pet Nutrition again ensured that every cat and dog in every RSPCA shelter in Australia was well fed. Hill’s Pet Nutrition also provided our staff with training, assistance with funds for uniforms, and shelter signage.
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Capitol Chilled Foods continues to support major RSPCA events with an annual cash donation. The distinctive Canberra Milk van is often supplied chock full of milk, water and juice for our annual party for pets and Million Paws Walk. Dozens of other businesses support RSPCA by donations of cash, access to venues, discounted services, goods and personnel. Helping us promote our animals available for adoption are the Canberra Times, the Sunday Canberra Times, the Chronicle, and radio station 2CC . All feature an RSPCA animal as pet of the week. Running a professional business means that we rely on other professional companies to support us with services. We would like to acknowledge Mallesons Stephen Jaques for their legal support and Ernst & Young for their support in auditing our finances. At times when our site and resources are under pressure we often ask for assistance from the local community. Syndicate Constructions, using supplies donated by Herzog Steel and BlueScope Lysaght, answered our plea for help to extend our cattery and provide adequate shelter for our rabbits when it seemed we might burst at the seams. The National Zoo and Aquarium provided staff and materials to extend our small animal housing.
Businesses that provided over $5,000 in cash, product or in-kind support: Hill’s Pet Nutrition
$46,000
WIN Television
$25,000
Commonwealth Motors
$12,000
Richard Luton
$12,000
Canberra Milk
$10,000
Mallesons Stephen Jaques
$10,000
Telstra
$10,000
Mix 106.3
$10,000
Kydan Monster Vision
$7,000
Nova Multimedia
$6,000
Intervet
$5,000
Cre8ive
$5,000
Crowne Plaza
$5,000
National Convention Centre Canberra
$5,000
Grants ACT government
$440,000
Elsie Cameron Trust
$70,000
ACT Health Promotion - Find Thirty Department of Environment Climate Change, Energy & Water ACT Environment Grant – cat desexing
$20,000
$10,000
ACT Education & Training (ACE) Adult Community Education
$10,000
Mary Kibble Trust – Pet Support program
$10,000
Volunteers ACT – volunteer equipment
$5,000
We would like to recognise the following businesses for supporting the gala dinner: Audi Centre Canberra, Bendigo Community Bank, Canberra Surgicentre, Casella Wines, Clear Complexions Clinic, John Hanna Fine Clothes for Men, National Zoo & Aquarium, Paragon Printers, Parliament House catering by IHG, Prolific International Ltd, Qantas Airways Ltd, RoomRates. com.au, Staging Connections
A total of $328,065 was received from the following bequests and trusts:
Other businesses who supported RSPCA ACT in 2009/10:
Charles Bartholomew Estate Noel Bland Estate Hazel and Arthur Bruce Sylvia Caldwell Margaret McKendrick Dempster Estate June Dorothy Henderson Estate Anna Maria Magris Estate Prance family Trust Audrey Preston Trust Patricia and Kevin Proctor Trust John Webber Venn Estate Fotini Yamas
ActewAGL Aussie Pooch Mobile Barlens BluePackets BlueStar Print Bunnings Camping World Canberra Institute of Technology Ernst & Young Herzog Steel BlueScope Lysaght Magnet Mart Message Media
National Zoo and Aquarium Petroglyph Photography Royal Wolf Trading Sign World Success on Hold Syndicate Constructions The Canberra Times The Chronicle The Sunday Canberra Times The Tradies Westpac
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36
37
Success stories Every animal that finds a home is a success story in our eyes. The following pages showcase just a few of the animals rehomed through RSPCA ACT over the last year and beyond. These animals were some of our special cases – they may have resided at RSPCA for a long period of time, they may have had a special need that meant they needed a special home, or they may have had a tough start to life. All healthy animals are given every chance they need to find their new home and most importantly, we give them as much time as they need.
Frank
is a special boy, so it was hard to believe nobody was missing him when he came to us as a stray. His new family adore him and are grateful to have him in their lives.
me to us y when he ca was so hungr ow has a loving home He n eating sand. omach. that he was t on a full st h ig n ch ea bed and goes to
Trevor 38
kespeareneweedreof a Balzac & s,Sadha vanced in years and in
lifelong companion to find one! ey were lucky enough retirement home. Th
George
was born in 1987 and shared a strong bond with his first owner. He has now bonded beautifully with his new family – lucky boy!
y to be born Dahliabullswaars lue ck es a happy not banned. She liv in the ACT,
ts. where pit e shares with nine ca life in a home that sh
Monty is a Legacy Pet whose owner had planned for his future. His care was entrusted to RSPCA and we found him a loving permanent foster home.
Inky was adopted 20 years ago and is
living out her retirement with her best friend Minty. Her family say they are very much loved and cherished.
Malcolm
came to us in a terrible state. Despite his past he had a wonderful disposition and found a great new home as soon as he was ready.
dor for ro was a great ambassa adoption centre. Frankie in our d greeting customers dents,
meeting an lunteers. issed by staff and vo She will be dearly m
for 16 years s companion out their y’ k In n ee b has e life with nnot imagin the family. ca s er n w o er f to and h who are a par beloved girls, 39
Minty
Lyla
-term residents, and g was one of our long a lovin tiful girl to be offered our wish for this beauafter six months in our care. e new home came tru
Maddie was shy and timid after a rough start in life. A loving home has seen her grow into a confident, playful and affectionate two year old.
Mr Fluffles
was being gi children in a ven away by knew he wo shopping centre, and a uld find a gr k eat home th ind stranger rough RSPC A. 40
Mirrhi
was poorly socialised and quite timid at first, but after lots of TLC from staff and volunteers, she found her new home with an extremely active family.
O’Malley had his ears removed after
being diagnosed with cancer. It took a few months, but he was adopted and will live a happy life indoors.
Bu & Guai
were an inseparable pair, whose owner thought they might have to be put to sleep when she could no longer keep them. We found the lucky pair a new home together.
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc.
(Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991) ABN 35 730 738 037
Financial Report for the year ended 30 June 2010
41
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
CONTENTS Council Report ....................................................................................................................................... 43 Independent Audit Report .................................................................................................................... 45 Statement by Members of the Council ................................................................................................ 47 Statement of Comprehensive Income .................................................................................................. 48 Statement of Financial Position............................................................................................................ 49 Statement of Cash Flows ....................................................................................................................... 50 Statement of Changes in Equity ........................................................................................................... 51 Notes to the Financial Statements ........................................................................................................ 52
Page | i
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Council Report The Council present this report on the association for the financial year ended 30 June 2010. Council Membership The following persons held office as Council Members during the year or since the end of the year: President Vice President Secretary Treasurer Other Members:
Mrs Sue Gage Ms Heidi Pritchard Ms Paula Shinerock Ms Val Chappell Mrs Jill Mail Ms Lee-Anne Shepherd Ms Kasy Chambers Mrs Maureen Hickman Mrs Susan Black
Principle Activities The principle activities of the association during the financial year were those of advocacy and veterinary services, for and on behalf of all animals within Australia with emphasis on the ACT. The association is actively involved in
operating an animal cruelty inspectorate
operating an animal shelter, and provision of a dedicated rescue, rehabilitate and release program for injured or orphaned wild animals
operation of a veterinary clinic
delivery of a public dog and puppy training school
operation of a retail shop and client advice.
Significant Changes No significant change in the nature of these activities occurred during the year. Financial Result The net surplus of the association for the financial year ended 30 June 2010 was $ 278,084 (2009: Deficit of $287,134). After Balance Date Events No matters or circumstances have arisen since the end of the financial year that significantly affected or may significantly affect the operations of the association, the results of those operations, or state of affairs of the association in future financial years. This report is provided in accordance with a resolution of the Council and is signed for and on behalf of the members of the Council by the President, Sue Gage.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Council Report (continued) Likely Developments and Expected Results The future operation of the association involves the continued pursuit of its principal activities. Employees The association employed 43 employees as at 30 June 2010 (2009: 45 employees). Non-audit services The following non-audit services were provided by the association’s auditor, Ernst & Young: Assistance with the preparation of the financial report
$3,000
The members are satisfied that the provision of non-audit services is compatible with the general standard of independence for auditors imposed by APES110 Code of Ethics for Professional Accountants. The nature and scope of each type of non-audit service provided means that auditor independence was not comprised. This report is provided in accordance with a resolution of the Council and is signed for and on behalf of the members of the Council by:
Sue Gage President:
Dated:
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25 August 2010
Independent auditor’s report to the members of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated We have audited the accompanying financial report of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated (the “Association”), which comprises the statement of financial position as at 30 June 2010, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year ended on that date, a summary of significant accounting policies, other explanatory notes and the Statement by Members of the Council.
Council Members Responsibility for the Financial Report
The Council Members of the Association are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and with the Associations Incorporation Act 1991 and the Association’s Constitution and By-Laws. This responsibility includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. In Note 2, the council members also state that the financial report, comprising the financial statements and notes, complies with International Financial Reporting Standards as issued by the International Accounting Standards Board.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, we consider internal controls relevant to the entity’s preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the council members, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Independence
In conducting our audit we have met the independence requirements of the Australian professional accounting bodies. In addition to our audit of the financial report, we were engaged to undertake the services disclosed in the notes to the financial statements. The provision of these services has not impaired our independence.
Liability limited by a scheme approved under Professional Standards Legislation Page | 45
Basis for Auditor’s Qualified Opinion
The following qualifications are made with respect to our audit opinion: 1.
We were appointed auditors of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated on 7 February 2010. It has not been practicable for us to carry out normal audit procedures relating to the confirmation of certain assets and liabilities as at 30 June 2009, or to the statement of comprehensive income, cash flow statement, statement of changes in equity and associated disclosures for the year then ended, which are shown for purposes of comparison. Certain of the balances at 30 June 2009 also enter into the determination of financial performance and cash flows for the year ended 30 June 2010; and
2.
Voluntary donations are a significant source of revenue for Royal Society for the Prevention of Cruelty to Animals ACT Incorporated. The Council Members of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated have determined that it is impracticable to establish control over the collection of voluntary donations prior to entry in its financial records. Accordingly, as the evidence available to us regarding revenue from this source was limited, our audit procedures with respect to voluntary donations had to be restricted to the amounts recorded in the financial records. We are therefore unable to express an opinion whether the voluntary donations obtained by the Association are complete.
Qualified Auditor’s Opinion
Because of the existence of the limitations on the scope of our work as described in the preceding paragraphs, and the effect on the financial report of such adjustments, if any, as might have been determined to be necessary had the limitation not existed, we are unable to and do not express an opinion on the statement of comprehensive income, cash flow statement, statement of changes in equity and the associated disclosures of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated for the year ended 30 June 2010. Furthermore, we are unable to, and do not, express an opinion on the balance sheet as at 30 June 2009 or the statement of comprehensive income, cash flow statement and statement of changes in equity for the year then ended, and the associated disclosures which are shown for purpose of comparison. In our opinion: 1.
the financial report presents fairly, in all material respects, the financial position of Royal Society for the Prevention of Cruelty to Animals ACT Incorporated as of 30 June 2010 in accordance with Associations Incorporation Act 1991 and the Association’s Constitution and By-Laws, including Australian Accounting Standards (including the Australian Accounting Interpretations).
Ernst & Young Canberra 25 August 2010
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Statement by Members of the Council For the financial year ended 30 June 2010 In the opinion of the council members of the Royal Society For The Prevention Of Cruelty To Animals (ACT) Inc., I state that: In the opinion of the Council Members (a)
the financial statements and notes of the association are in accordance with the Association Incorporation Act 1991, including (i) (ii)
(b)
giving a true and fair view of the association’s financial position as at 30 June 2010 and of its performance for the year ended on that date; and complying with Accounting Standards, the Association Incorporation Act 1991 and other mandatory professional reporting requirements; and
there are reasonable grounds to believe that the association will be able to pay its debts as and when they become due and payable.
On behalf of the Committee
Sue Gage President Canberra Dated: 25 August 2010
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Statement of Comprehensive Income FOR THE YEAR ENDED 30 JUNE 2010
Revenue
Note
3
Costs of goods sold
2010 $ 3,918,139
2009 $ 3,397,874
(467,750)
(510,684)
Depreciation expense
4a
(110.890)
(190,941)
Salary and employee benefits expenses
4b
(2,078,624)
(2,085,857)
Other expenses
4c
(982,792)
(897,526)
278,083
(287,134)
-
-
278,083
(287,134)
Net fair value gains (losses) on available-for-sale investments
104,604
(168,984)
Total other comprehensive income for the period
104,604
(168,984)
Total comprehensive income attributable to members of RSPCA (ACT) Inc
382,687
(456,118)
Surplus before income tax expense Income tax expense Net surplus/(deficit) after income tax expense
2h
Other comprehensive income
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Statement of Financial Position AS AT 30 JUNE 2010
2010 $
2009 $
191,299 146,605 62,582 43,346
546,366 93,794 80,195 38,168
443,832
758,523
1,052,730 586,750
849,126 565,182
TOTAL NON-CURRENT ASSETS
1,639,480
1,414,308
TOTAL ASSETS
2,083,312
2,172,831
320,486 145,396 -
503,512 138,173 300,000
465,882
941,685
14,404
10,807
14,404
10,807
480,286
952,492
1,603,026
1,220,339
608,376 994,650
503,772 716,567
1,603,026
1,220,339
CURRENT ASSETS Cash and cash equivalents Trade and other receivables Inventory Prepayments
Note
5 6
TOTAL CURRENT ASSETS NON-CURRENT ASSETS Available-for-sale investments Property, plant and equipment
CURRENT LIABILITIES Trade and other payables Provisions Unearned income
7 8
9 10 11
TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES Provisions
10
TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES NET ASSETS EQUITY Equity attributable to members of RSPCA (ACT) Inc Net unrealised gain reserve Accumulated surplus TOTAL EQUITY
12
Page | 49
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Statement of Cash Flows FOR THE YEAR ENDED 30 JUNE 2010
Note
2010 $
2009 $
3,405,403 (3,623,145)
4,918,804 (4,652,303)
CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers, government and others Payments to suppliers and employees NET CASH FLOWS (USED IN) / FROM OPERATING ACTIVITIES
5 (b)
(217,742)
266,501
Interests Dividends Proceeds from sale of investments Proceeds for sale of property, plant and equipment Payments for investments Payments for property, plant and equipment
12,141 72,657 15,000 (99,673) (137,447)
2,439 89,865 133,997 (38,104)
NET CASH FLOWS FROM / (USED IN) INVESTING ACTIVITIES
(137,322)
188,197
Net (decrease) / increase in cash and cash equivalents Cash and equivalents at beginning of the year
(355,064) 546,366
454,698 91,668
191,299
546,366
CASH FLOWS FROM INVESTING ACTIVITIES
CASH AND CASH EQUIVALENTS AT END OF THE YEAR
Page | 50
5 (a)
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Statement of Changes in Equity FOR THE YEAR ENDED 30 JUNE 2010 Accumulated Surplus $ AT 1 JULY 2008
Net Unrealised Gain Reserve (NOTE 12) $
Total Equity $
1,003,701
672,756
1,676,457
(287,134)
(168,984) -
(168,984) (287,134)
716,567
503,772
1,220,339
AT 30 JUNE 2009
716,567
503,772
1,220,339
Other comprehensive income Surplus for the year Total comprehensive income for the period
278,083
104,604 -
104,604 278,083
278,083
104,604
382,687
AT 30 JUNE 2010
994,650
608,376
1,603,026
Other comprehensive income Deficit for the year Total comprehensive income for the period
Page | 51
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
Notes to the Financial Statements For the year ended 30 June 2010 NOTE 1 – CORPORATE INFORMATION Royal Society For The Prevention Of Cruelty To Animals (ACT) Inc (the association) is domiciled in Australia and is a not-for-profit organisation. The association is incorporated under the Association Incorporation Act 1991 and is an incorporated association. The financial report of the association for the year ended 30 June 2010 was authorised for issue in accordance with a resolution of the members on 24 August 2010. The nature of the operations and principal activities of the association are described in the Council Report. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a)
Basis of preparation
The general-purpose financial report has been prepared in accordance with Australian equivalents to International Financial Reporting Standards (AIFRSs), and the Association Incorporation Act 1991, applicable accounting standards and other mandatory professional reporting requirements. The financial report has also been prepared on a historical cost basis, except for available-for-sale investments, which have been measured at fair value. The financial report is presented in Australian dollars. (b)
Statement of compliance
The financial report complies with Australian Accounting Standards, which include Australian equivalents to International Financial Reporting Standards (AIFRS). During the year, the association adopted AASB 101 Presentation of Financial Statements (revised 2007) and AASB 7 Financial Instruments: Disclosures that did not have a material financial impact on the association. Certain Australian accounting standards and Australian accounting interpretations have recently been issued or amended but are not yet effective and have not been adopted by the association for the annual reporting year ended 30 June 2010. The Council and management have assessed that the impact of these new or amended standards will not be significant to the association. (c)
Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. For the purposes of the statement of cash flows, cash and cash equivalents consists of cash and cash equivalents as defined above, net of outstanding bank overdrafts.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (d)
Trade and other receivables
Trade receivables, which generally have 30-day terms, are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. An allowance for doubtful debts is made when there is objective evidence that the association will not be able to collect the debts. Bad debts are written off when identified. (e)
Investments and other financial assets
Financial assets in the scope of AASB 139 Financial Instruments: Recognition and Measurement are classified as either financial assets at fair value through profit or loss, loans and receivables, held-tomaturity investments, or available-for-sale investments, as appropriate. When financial assets are recognised initially, they are measured at fair value, plus, in the case of investments not at fair value through profit or loss, directly attributable transactions costs. The association determines the classification of its financial assets after initial recognition and when allowed and appropriate, reevaluates this designation at each financial year-end. (i)
Financial assets at fair value through profit or loss
Financial assets classified as held for trading are included in the category “financial assets at fair value through profit or loss”. Financial assets are classified as held for trading if they are acquired for the purpose of selling in the near term. Derivatives are also classified as held for trading unless they are designated as effective hedging instruments. Gains or losses on investments held for trading are recognised in profit or loss. (ii)
Held-to-maturity investments
Non-derivative financial assets with fixed or determinable payments and fixed maturity are classified as held-to-maturity when the association has the positive intention and ability to hold to maturity. Investments intended to be held for an undefined period are not included in this classification. Investments that are intended to be held-to-maturity, such as bonds, are subsequently measured at amortised cost. This cost is computed as the amount initially recognised minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between the initially recognised amount and the maturity amount. This calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate, transaction costs and all other premiums and discounts. For investments carried at amortised cost, gains and losses are recognised in profit or loss when the investments are derecognised or impaired, as well as through the amortisation process. (iii)
Loans and receivables
Loans and receivables including loan notes and loans to key management personnel are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. Such assets are carried at amortised cost using the effective interest method. Gains and losses are recognised in profit or loss when the loans and receivables are derecognised or impaired. These are included in current assets, except for those with maturities greater than 12 months after balance date, which are classified as non-current. (iv)
Available-for-sale investments
Available-for-sale investments are those non-derivative financial assets that are designated as availablefor-sale or are not classified as any of the three preceding categories. After initial recognition, availablefor-sale investments are measured at fair value with gains or losses being recognised as a separate component of equity until the investment is derecognised or until the investment is determined to be impaired, at which time the cumulative gain or loss previously reported in equity is recognised in the statement of comprehensive income. The fair value of investments that are actively traded in organised financial markets is determined by reference to quoted market bid prices at the close of business at the reporting date. For investments with no active market, fair value is determined using valuation techniques. Such techniques include using recent arm’s length market transactions; reference to the current market value of another instrument that is substantially the same; discounted cash flow analysis and option pricing models.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (f)
De-recognition of financial instruments
The de-recognition of a financial instrument takes place when the association no longer controls the contractual rights that comprise the financial instrument, which is normally the case when the instrument is sold, or all the cash flows attributable to the instrument are passed through to an independent third party. (g)
Property, plant and equipment
Cost Plant and equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation Depreciation is provided on a straight-line basis or diminishing value over the estimated useful life of the assets as follows: (i)
Furniture and equipment: 5 years
(ii)
Fixtures and fittings: 10 years
(iii)
Computer equipment and software: 4 years
(iv)
Motor vehicles: 5 years
(v)
Buildings: 40 years
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. Impairment The carrying values of plant and equipment are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. The recoverable amount of plant and equipment is the greater of fair value less costs to sell and value in use. Value in use is the depreciated replacement cost of an asset when the future economic benefits of the asset are not primarily dependent on the asset’s ability to generate net cash inflows and where the association would, if deprived of the asset, replace its remaining future economic benefits. Impairment losses are recognised in the statement of comprehensive income. (h)
Taxes
Income Tax The association is exempt from income tax in accordance with Section 50-40 of the Income Tax Assessment Act 1997. Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of GST except (i)
where the GST incurred on a purchase of goods and services is not recoverable from the taxation authority, in which case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable; and
(ii)
receivables and payables are stated with the amount of GST included.
The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (h)
Taxes (continued)
Cash flows are included in the statement of cash flows on a gross basis and the GST component of cash flows arising from investing and financing activities, which is recoverable from or payable to, the taxation authority are classified as operating cash flows. Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the taxation authority. (i)
Trade and other payables
Trade payables and other payables are carried at amortised cost and represent liabilities for goods and services provided to the association prior to the end of the financial year, which are unpaid and arose when the association becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured and usually paid within 30 days of recognition. (j)
Employee benefits
Provision is made for employee benefits accumulated as a result of employees rendering services up to the reporting date. These benefits include wages and salaries, annual leave and long service leave. Liabilities arising in respect of wages and salaries, annual leave and any other employee benefits expected to be settled within twelve months of the reporting date are measured at their nominal amounts based on remuneration rates that are expected to be paid when the liability is settled. All other employee benefits liabilities are measured at the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. In determining the present value of future cash outflows, the market yields as at the reporting date on national government bonds with terms to maturity approximating the terms of the related liability, are used. Employee benefits expenses and revenues arising in respect of the following categories: (i)
wages and salaries, non-monetary benefits, annual leave, long service leave and other leave entitlements; and
(ii)
other types of employee benefits
are charged against operating results in their respective categories. The contributions made to superannuation funds are charged to the statement of comprehensive income. Superannuation Commitments Employees contribute to external superannuation funds at various percentages of their wages and salaries. Contributions by the association of not less than 9% of employees’ wages and salaries are legally enforceable in Australia and were paid. (k)
Leases
Operating lease payments are recognised as an expense in the statement of comprehensive income on a straight-line basis over the lease term. Operating lease incentives are recognised as a liability when received and subsequently reduced by allocating lease payments between rental expense and reduction of the liability. (l)
Revenue Recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the entity and the revenue can be reliably measured. The following specific recognition criteria must also be met before revenue is recognised.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (l)
Revenue Recognition (continued)
Sale of goods Revenue is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer and can be measured reliably. Risks and rewards are considered passed to the buyer at the time of delivery of the goods to the customer. Rendering of services Revenue from rendering of services is recognised when control of a right to be compensated for the services has been attained and the stage of completion of the service contract can be reliably measured. Stage of completion is measured by reference to the services performed to date as a percentage of total estimated services to be performed for each contract. If a contract outcome cannot be reliably measured, revenue is recognised only to the extent that costs have been incurred. Interest revenue Revenue is recognised as interest accrues using the effective interest method. This is a method of calculating the amortised cost of a financial asset and allocating the interest income over the relevant period using the effective interest rate, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to the net carrying amount of the financial asset. Dividends Revenue is recognised when the right to receive the payment is established. Membership fees The association charges annual fees to its members. The fixed annual membership fee is required to be paid by member if they intend to maintain a membership. Membership fee revenue is recognised upon receipting. Fundraising Fundraising income is recognised when RSPCA obtained the control of the funds. Government grants and other contributions from community Revenue is recognised when the association receives an asset, including the right to receive cash or other forms of asset without directly giving approximately equal value to the other party or parties to the transfer. Contributions received or receivable are recognised immediately as revenue when the association obtains control of the contributions, it is possible that the economic benefits comprising the contribution will flow to the association and the amount of the contribution can be measured reliably. (m)
Provisions
Provisions are recognised when the association has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Where the association expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset but only when the reimbursement is virtually certain. The expense relating to any provision is presented in the statement of comprehensive income net of any reimbursement. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognised as a finance cost.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (n)
Other Resources Received Free of Charge
Resources received free of charge are recognised as gains when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition. (o)
Inventories
Inventories including finished goods in the pet adoption centre and vet clinic are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and conditions are expensed directly. Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale. (p)
Significant accounting judgments, estimates and assumptions
The preparation of financial statements requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and other various factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Provisions for employee benefits Provisions for employee benefits payable after 12 months from the reporting date are based on future wage and salary levels, experience of employee departures, and periods of service. The amount of these provisions would change should any of these factors change in the next 12 months. Valuation of investments The association has decided to classify investments in securities as ‘available-for-sale’ financial investments and movements in fair value are recognised directly in equity.
Page | 57
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
996,275 753,368 136,363 848,147 122,859 265,460 93,899 328,066 366,353 7,349 3,918,139
1,141,655 576,175 75,148 772,519 129,865 243,383 92,304 89,155 275,966 1,705 3,397,874
2010 $
2009 $
110,890 110,890
190,941 190,941
1,855,091 12,982 3,077 161,469 46,004 2,078,624
1,884,697 (6,943) 14,155 165,477 28,471 2,085,857
219,876 213,749 29 146,658 78,321 27,501 11,613 49,698 235,347 982,792
83,496 106,069 7 163,116 71,025 22,992 46,095 404,726 897,526
NOTE 3 - REVENUE Retail sales Grants from Government Sponsorship Fundraising Events Appeal Investment Income Bequest Vet clinic sales Other Total
NOTE 4 - EXPENSES (a) Depreciation Expense Plant and equipment Total (b) Salary and Employee Benefits Expenses Salaries and wages Annual leave expense Long service leave expense Superannuation expense Provision for employee benefits Total (c) Other Expenses Sheltering expense Fundraising expense & advertising Interest expense Facility and equipment IT communication Professional fee Bad debts Discount Loss on sale of assets General expenses Total
Page | 58
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
1,880 189,419 191,299
1,100 545,266 546,366
NOTE 5 - CASH AND CASH EQUIVALENTS (a)
Reconciliation of cash
Cash on hand Cash at bank Total
Cash at bank earns interest at floating rates based on daily bank deposit rates. 2010 $
2009 $
278,084
(287,134)
110,890 12,982 3,077 25,011 (49,005) (12,141) (72,657) (9,101)
190,941 (6,943) 14,155 (758) (2,439) (89,865) 45,971 -
Changes in assets and liabilities Trade debtors Inventory Prepayment Unearned revenue Trade creditors Provision
(44,822) 25,313 (5,178) (300,000) (191,015) 10,820
(3,132) 8,661 (32,534) 300,000 90,742 38,836
Net cash flows (used in)/from operating activities
(217,742)
266,501
(b)
Reconciliation of net surplus to net cash flows from operations:
Net surplus Non-cash items: Depreciation Annual leave expense Long service leave expense Debtors written off Goods received free of charge Interests received Dividend received Loss / (gain) on disposal of available-for-sale investments Loss / (gain) on disposal of property and equipment
Page | 59
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
136,213 7,989 13,016 (10,613) 146,605
72,724 21,070 93,794
NOTE 6 - TRADE AND OTHER RECEIVABLES Current Trade receivables GST receivables Other debtors Provision for doubtful debtors Total Ageing analysis of receivables
Total
2010 2009
157,218 93,794
* *
0-30 days
143,231 93,794
31-60 days PDNI* 2,318 -
61-90 Days PDNI*
+91 days PDNI*
1,056 -
-
+91 Days CI* 10,613 -
Past due not impaired (PDNI) Considered impaired (CI)
Receivables past due but not considered impaired are $3,374. Management have been in contact with relevant debtors and are satisfied that payment will be received in full. Receivables past due but considered impaired are $10,613. A provision of $10,613 is included in the financial statements for doubtful debts. 2010 $
2009 $
102,125 763,125 187,480 1,052,730
679,444 169,682 849,126
NOTE 7 - AVAILABLE-FOR-SALE INVESTMENTS At fair value: Fixed interest securities Listed shares Listed property trust Total
Available-for-sale investments consist mainly of fixed interest securities, listed shares and units in listed property trusts, and therefore have no fixed maturity date or coupon rate. The fair value of the available-for-sale investments is based on market data that is observable and therefore classified as a level one financial instrument.
Page | 60
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
Computer Equipment and Software - At Cost Accumulated depreciation and impairment Net carrying amount
226,714 (166,949) 59,764
180,772 (149,176) 31,596
Furniture and Fittings – At Cost Accumulated depreciation and impairment Net carrying amount
373,273 (298,035) 75,238
343,611 (250,049) 93,561
Building and Fixtures – At Cost Accumulated depreciation and impairment Net carrying amount
1,937,608 (1,569,036) 368,572
1,937,878 (1,558,286) 379,592
Motor Vehicles – At Cost Accumulated depreciation and impairment Net carrying amount
211,871 (128,695) 83,176
187,176 (126,744) 60,432
586,750
565,182
565,182 137,447 (4,990) (110,890) 586,750
718,019 38,104 (190,941) 565,182
NOTE 8 - PROPERTY, PLANT AND EQUIPMENT
Total Property, Plant and Equipment Reconciliations Carrying amount at beginning of the year Additions Disposal Impairment Depreciation expense Carrying amount at end of the year
Page | 61
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
194,967 67,867 17,980 2,850 34,141 2,681 320,486
419,823 62,015 6,121 2,850 11,057 1,646 503,512
2010 $
2009 $
117,705 27,691 145,396
107,840 30,333 138,173
14,404 14,404
10,807 10,807
159,801
148,980
NOTE 9 - TRADE AND OTHER PAYABLES Current Trade creditors Accrued expenses Superannuation payable RSPCA Christmas club PAYG withholding Other payable Total
NOTE 10 - PROVISIONS Current Annual leave Long service leave Non-Current Long-service leave Total Nature and timing of provisions (i)
Annual leave and long service leave Refer to note 2(j) for the relevant accounting policy and a discussion of the significant estimations and assumptions applied in the measurement of this provision. 2010 $
2009 $
-
300,000
NOTE 11 – UNEARNED INCOME Unearned Income
Page | 62
Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 12 – OTHER RESERVES (a)
Movements in other reserves were as follows:
At 1 July 2008
Net unrealised gain reserve $ 672,756
Net fair value loss on available-for-sale investments
Total $
672,756
(168,984)
(168,984)
At 30 June 2009
503,772
503,772
Net fair value gain on available-for-sale investments At 30 June 2010
104,604 608,377
104,604 608,377
(b)
Nature and purpose of reserves
Net unrealised gain reserve This reserve records movements in the fair value of available-for-sale investments. NOTE 13 – EVENTS AFTER THE BALANCE SHEET DATE There have been no significant events that have occurred subsequent to 30 June 2010.
NOTE 14 – RELATED PARTY AND KEY MANAGEMENT PERSONNEL DISCLOSURES (a)
Members of the association in office during the year are disclosed in the Council Report that accompanies these financial statements. Key management personnel include the Chief Executive Officer, Manager Corporate Services, Finance Manager, and the Manager Policy and Purchasing.
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
(b)
Key Management Personnel Compensation 2010 $
2009 $
NOTE 14 – RELATED PARTY AND KEY MANAGEMENT PERSONNEL DISCLOSURES (Continued) The aggregate remuneration paid to key management personnel during the financial year is as follows: Short-term benefits Cash salary Cash bonus Superannuation Total (c)
263,298 22,400 26,088 311,786
254,746 13,000 23,592 291,338
2010 $
2009 $
6,000 3,000 9,000
700 700
The association has no dealings with any related parties.
NOTE 15 – REMUNERATION OF AUDITORS Amounts received or due and receivable by the auditors of the association for: An audit of the financial report Financial report preparation assistance Total
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
2010 $
2009 $
NOTE 16 – EXPENDITURE COMMITMENTS Lease expenditure commitments The association has no lease commitments as at 30 June 2010. NOTE 17 – FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES The association's principal financial instruments comprise cash, trade debtors, trade creditors and available-for-sale investments, i.e., listed shares, listed property trusts and fixed interests securities. The main purpose of these financial instruments is to create income for the association in order to fund future growth. The main risks arising from the association's financial instruments are interest rate risk, price risk, credit risk and liquidity risk. The association uses different methods to measure and manage different types of risks to which it is exposed. These include monitoring levels of exposure to interest rate and equity prices. Ageing analyses are undertaken to manage credit risk and liquidity risk is monitored through cash flow forecasts. The Council reviews and agrees policies for managing each of these risks as summarised below: Risk Exposures and Responses Interest rate risk The association's exposure to market interest rates relates primarily to cash at bank (note 5). The following sensitivity analysis is based on the interest rate risk exposures in existence at the reporting date: At 30 June 2010, if interest rates had moved, as illustrated in the table below, with all other variables held constant, net surplus from operations and equity would have been affected as follows: Judgments of reasonably possible movements
+ 1% (100 basis points) - 1% (100 basis points)
Net Surplus/(Deficit) Higher/(Lower) 2010 2009 1,404 (1,404)
3,941 (3,941)
Equity Higher/(Lower) 2010 2009 1,404 (1,404)
3,941 (3,941)
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 17 – FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Continued) The movements in net surplus from operations and equity are due to higher/lower interest income from variable rate cash balances. The sensitivity is higher in 2009 due to high year-end balance at 2009. Price risk The association's exposure to equity securities price relates primarily to share investments in Australian equities. To limit this risk the association diversifies its portfolio to include fixed interests securities and Australian equities with a low risk. The following sensitivity analysis is based on equity price exposures in existence at the reporting date: At 30 June 2010, if the unit price had moved, as illustrated in the table below, with all other variables held constant, net surplus from operations and equity would have been affected as follows: Judgments of reasonably possible movements
Net Surplus/(Deficit) Higher/(Lower) 2010 2009
+ 10% - 10%
-
-
Equity Higher/(Lower) 2010 2009 105,273 (105,273)
84,913 (84,913)
The movements in equity are due to higher/lower fair value gain/loss from unit balances at year-end. The sensitivity is higher in 2010 because of an additional acquisition of fixed interest securities during 2010. As indicated in note 13, movements in the fair value of available-for-sale investments are recorded in the unrealised gain reserve. Fair value risk The association uses various methods in estimating the fair value of a financial instrument. The methods comprise: Level 1 – the fair value is calculated using quoted prices in active markets. Level 2 – the fair value is estimated using inputs other than quoted prices included in level one that are observable for the asset or liability, either directly (as prices) or indirectly (derived from prices). Level 3 – the fair value is estimated using inputs for the asset or liability that are not based on observable market data. The fair value of the financial instruments as well as the methods used to estimate the fair value is summarised in the table below: Year ended 30 June 2010 Financial assets
Level 1
Level 2
Level 3
Total
Available for sale investments Total
1,052,730 1,052,730
-
-
1,052,730 1,052,730
849,126 849,126
-
-
849,126 849,126
Year ended 30 June 2009 Available for sale investments Total
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 17 – FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (Continued) Credit risk Credit risk arises from the financial assets of the association, which comprise cash, trade debtors and available-for-sale investments (i.e. listed shares, listed property trusts and fixed interests securities). The association's exposure to credit risk arises from potential default of the counter party, with a maximum exposure equal to the carrying amount of these instruments. The carrying amounts of the entity’s financial assets are the same as their net fair value. The association’s maximum exposure to credit risk at reporting date in relation to each class of recognised financial assets is the carrying amount of those assets as indicated in the statement of financial position. The association does not hold any credit derivatives to offset its credit exposure. The association trades only with recognised, creditworthy third parties, and as such, collateral is not requested nor is it the association's policy to securities its trade and other receivables. In addition, trade and other receivable balances are monitored on an ongoing basis with the result that the association's exposure to bad debts is not significant. There are no significant concentrations of credit risk within the association other than those from constituent members whose credit risk is assessed as low. Financial instruments are spread amongst a number of financial institutions to minimise the risk of default of counterparties. Liquidity risk The association's objective is to maintain a balance between continuity of funding and flexibility. The association’s financial liabilities comprise trade and other payables that originate from the ongoing operations. The following table illustrates the maturities for financial assets and liabilities: Maturity analysis of financial assets and liability based on management's expectation The risk implied from the values shown in the table below, reflects a balanced view of cash inflows and outflows. The association’s financial assets are considered in the association’s overall liquidity risk. To monitor existing financial assets and liabilities as well as to ensure an effective controlling of future risks, the association has established a management committee to monitor liquidity. Year ended 30 June 2010 Cash (note 5) Trade and other receivables (note 7) Available-for-sale investments (note 8) Total financial assets Trade and other payables (note 10) Total financial liabilities Net maturity
≤1 month $
2 to 3 months $
6 to 12 months $
> 1 year $
Total $
191,298
-
-
-
191,298
138,616
-
-
-
138,616
329,915
-
1,052,730 1,052,730
-
1,052,730 1,382,645
312,497 312,497 17,418
-
1,052,730
-
312,497 312,497 1,070,148
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Royal Society for the Prevention of Cruelty to Animals (ACT) Inc – Financial Report (Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991)
NOTE 18 – ASSOCIATION DETAILS The registered office of the association is: RSPCA (ACT) Inc. 12 Kirkpatrick Street WESTON ACT 2611
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RSPCA ACT 12 Kirkpatrick Street Weston ACT 2611 PO Box 3082 Weston Creek ACT 2611 1300 4 77722 (1300 4 RSPCA) www.rspca-act.org.au rspca@rspca-act.org.au ABN: 35 730 738 037