Page 1

Annual Report 2015 - 2016

THE YEAR OF CHRIS THE SHEEP


TABLE OF CONTENTS 04 08 13 16

FROM THE PRESIDENT

KEY NUMBERS

OUR SUPPORTERS

FINANCIAL REPORT

06 10 15

FROM THE CEO

STATISTICS

MAJOR DONORS


. RSPCA ACT ANNUAL REPORT 15/16 .

FROM THE PRESIDENT A milestone in the history of the governance of our organisation occurred on 28 July 2015 when RSPCA ACT members approved a new constitution. The new constitution introduced many significant changes, including a provision for the appointment of three Directors to the Board to ensure the Board had sufficient expertise in critical areas such as finance, risk management and business planning. As a result, two outstanding Directors were appointed to the Board in December 2015. Paul Allen is a founding Director of Callida Consulting, a professional services firm operating in Canberra focussing on the Commonwealth and ACT governments. His background includes over fourteen years experience with the Australian Federal Police where he worked in a variety of financial and audit positions; and a period as Partner with Oakton’s responsible for the Assurance and Risk Management service line. He was also 4

a Partner with Professional Services firm Acumen Alliance responsible for leading the Audit and Assurance Team. His area of expertise covers a wide range of activities, but Paul’s interest is focussed on improving corporate governance arrangements across the public sector and not for profit sector. He has a particular interest in indigenous and social policy affairs and has completed a number of reviews in this area. Alexandra Wedutenko is a leading Government and ICT lawyer, and has been voted by her peers as one of Australia’s Best Lawyers: Government (2008-2016) and Information Technology Law (2015-2016). She has an enviable reputation for her success in strategic procurement and governance. Specialising in complex services agreements in a regulated environment, ICT, select sourcing and business process sourcing, Alexandra has acted for a range of private sector and government

clients. Alexandra also regularly presents on the latest developments in commercial law and related topics and provides pragmatic advice on today’s trending, cutting-edge issues. These appointed Directors joined the five Directors elected at the Annual General Meeting on 24 November 2015: Jeff Butler, Sara Goldsworthy, Andrew Lander, Michael Sassella and Catherine Walsh (previously Mahoney). The biographies of all Directors can be found at: http://www.rspca-act.org. au/about-us/meet-the-team. This year is the second year of a threeyear strategic plan for 2015-2018, and in that context, the Board held its annual strategic planning session on 7 February 2016. In addition to the Board and senior RSPCA ACT staff, Gary Humphries (RSPCA Australia’s national chair) and Fiona Doherty (specialist quantity surveyor) participated


. RSPCA ACT ANNUAL REPORT 15/16 .

Photo credit: George Serras, National Museum of Australia

in the workshop. After considering current organisational assets and vulnerabilities and defining organisational characteristics to be strived for in the future, a number of strategic positions were reached. These included a commitment to growing the scope of our services and operations sustainably through exploring an extension of our commercial veterinary and boarding activities; anticipating additional funding in the future, giving renewed focus to education and prevention activities; and through considering options for a new facility, investigation of our capacity to care for animals, whether seized, surrendered or stray. On behalf of the Board I thank Tammy Ven Dange and her dedicated staff for another outstanding year – making it possible for RSPCA ACT to achieve a surplus of $401,102.

The hardworking staff of the Inspectorate again faced a difficult year, and had a 100% success rate in terms of cases taken forward for prosecution. Our dedicated army of volunteers contributed significantly to the achievements of 2015-16. Special thanks go to the volunteers who supported our fundraising events – including the very successful inaugural Cat Film Festival on 13 November last year. The volunteers who work in the shelter again made a great difference to the quality of the lives of the animals in our care. Many supporters, sponsors and donors contributed to our work this year, and on behalf of the Board, I thank them all and look forward to their continued involvement with us.

Louise Douglas President

This report outlines another strong year for RSPCA ACT and on this basis, we will move forward on a very sound foundation. . 5


. RSPCA ACT ANNUAL REPORT 15/16 .

FROM THE CEO On 26 September 2015 RSPCA ACT celebrated our 60th year of existence, a huge milestone for any organisation. While our outstanding animal welfare statistics are a testament to the focus and values of our history, by many other indicators we are still a ‘start-up’. That is, we are an organisation running as fast as we can to keep up with the needs and expectations of the community while trying to fund our work in an extremely competitive charity market. In 2015-16, we once again achieved records in our animal welfare work. Our inspectors had a 15 out of 15 success rate for prosecutions. We also had the highest number of kitten adoptions ever, as well as the lowest number of animals euthanased on record. While we love to brag about these statistics, the incremental improvements as we edge closer to the 90-100% rehoming rates come at a significant price. The improvements we made this year were thanks to investments such as the addition of a full time staff role to care for long-term court hold dogs that may be here for 12+ months. We also tested new drug protocols to control and prevent ringworm in felines. Both investments were expensive, but are helping us to reduce euthanasia rates further. Over the last decade or so, RSPCA ACT has grown to an unsustainable size while trying to achieve better animal welfare outcomes every year. We are now large enough where we need multiple managers, significant 6

IT infrastructure, facility maintenance, standardised processes and procedures, and a structured training program. However, we are still too small to spread the overhead costs effectively across the rest of the organisation. Our choices moving forward are to contract (and reduce our community services further) or to expand to make ourselves more financially viable. With the Board’s support, last year we chose to grow our financial base to support more preventative programs and a new facility plan moving forward. With these decisions in mind, 2015-16 was the year for building ourselves a strong foundation to support our growth for the future. To do this, we first invested in our people by allocating 2% of the payroll budget to training and education and trying to ensure that salaries were competitive enough to attract good people to fill our 50+ paid roles. We added a full time Volunteer Coordinator and full time Learning and Development Coordinator role to ensure that we prepared our team for success. We began a Mentor Program for our future leaders to give them learning pathways towards management roles. Furthermore, we offered scholarships and other opportunities for staff members to apply for work-related conferences and training programs elsewhere. From an infrastructure perspective, we invested in a dedicated commercial grade internet line and replaced end of life

desktops to increase staff efficiency. We redesigned and deployed a new website and added additional functionality through our Customer Relationship Management (CRM) database system to be more responsive to our supporters’ and customers’ needs. We relocated our call centre from the front desk to our cat boarding facility, Tangos, to provide better and uninterrupted customer service (and some extra human interactions for the cats in our care). We also hired a part-time person to manage all of the data in our possession to ensure that we are both better at protecting it and using it more effectively to communicate. With well trained and more efficient staff, as well as mechanisms in place to improve our customer service, in 2015-16 we invested in preventative programs. One of our more ambitious initiatives was the first of our three year ‘Frisky Tom’ desexing program. The purpose of ‘Frisky Tom’ was to assist lower income feline owners who have not desexed their cats due to financial barriers. We desexed 380 cats that September, but continued to see a rise in unwanted kittens arriving through our front door. We expect this will continue until we complete the full three years of the program. As part of our preventative initiatives, we relaunched our children’s education program beginning with a school holiday program called ‘Kids N’ Kritters’. For adults, we began a partnership with the Canberra Institute


. RSPCA ACT ANNUAL REPORT 15/16 .

Chris the Sheep after he was sheared. of Technology (CIT) with their Companion Animal and Veterinarian Nursing programs which allowed their students to do 6 week rotations through the Shelter. This is only the beginning of what we hope to do in the future with education programs.

greyhound racing was too hard, that ending their funding would result in the demise of the local industry regardless. Stay tuned this next financial year to see what happens in this space locally.

With people, infrastructure and new preventative programs in motion, we also spent a good part of the year lobbying for changes to both the Animal Welfare Act and for a ban to greyhound racing in the ACT. While some of this work would be visible to the public, what you could not see were the countless hours in preparation and in meetings with Government to achieve our objectives.

Of course, none of these investments could have occurred if we were unable to fund them. The entire team continued to drive commercial revenue through our public vet clinic, our dog training school, cat boarding facility, and retail. The vet clinic in particular showed incredible promise as it lifted revenue by 91% this year – mostly by helping owners through our various payment plan options, particularly those supported by Centrelink.

In April, we saw amendments to the Animal Welfare Act unanimously pass the Legislative Assembly. While it did not include higher penalties for animal cruelty crimes, most of our other requested changes were achieved in record time including the provision of a general “Duty of Care” requirement as seen in other States.

Furthermore, our Admin Team was crucial in bringing in a 26% increase in fundraising and marketing income through old and new events like the High Tea with Peter Alexander and the Cat Film Festival. We also welcomed new Shelter Partners including Duesbury Nexia and Cre8ive, and began a serious focus on recruiting monthly donors.

On the greyhound ban issue, we made some serious traction with the current government knowing that the existing funding arrangement for the local club was scheduled to end in 2016-17. We believed that if banning

Our constant presence in the media in 2015-16 certainly helped our finances too. Thanks to ‘Chris the Sheep,’ we even found international supporters as this story of a lone sheep in need of a serious haircut went

viral and swamped our team with media requests for months. As I look back at 2015-16, I know that we are tired, but we have successfully set down the foundations required for our bigger goals in the future including a financial surplus of $401,102 to help fund our future plans. On behalf of the 4933 animals that entered the Shelter (including 916 that were brought in via our inspectorate in 2015-16), plus the approximately 3000 privately owned animals we also helped through our public vet clinic, I would like to thank our many supporters, sponsors, event participants, donors, volunteers, Board, members and staff for making this possible. As I frequently say, the prevention of cruelty to animals in the ACT is truly a team effort!

Tammy Ven Dange Chief Executive Officer

7


Numbers Numbersfor for2015/ 2015/ INcoming INcomingANIMALS ANIMALS

910 910 INCOMING INCOMINGwildlife wildlife

8.0% 8.0% INCOMING INCOMINGKITTENS KITTENS

inspectors inspectorsbroughT broughT916 916animals animalsinintotal total

TOTAL TOTAL2772 2772animals animalsdesexed desexed

93.94 93.94%%canines caninesrehomed rehomed lowest lowestnumber numberofofeuthanased euthanased

animals animalsever ever

15/15 15/15successful successfulpros pro


/16 /16financial financialyear year OUTGOing OUTGOingANIMALS ANIMALS

27.6% 27.6%

Did Didyou youknow? know?

cat catadoptions adoptions

We Weadopt adoptout out4 4x xmore morefelines felinesthan thancanines canines with with1628 1628felines felinesfinding findingforever foreverhomes homes

13.6% 13.6%

90 90animals animalswere wereborn bornatatthe theShelter Shelter during during2015-16 2015-16

KITTEn KITTEnADOPTIONS ADOPTIONS

2796 2796

Chris Christhe theSheep Sheepwas wasone oneofofthe thesix sixlivestock livestock that thatcame cameinto intothe theShelter. Shelter.His Hisrecord recordbreaking breaking fleece fleeceisisnow nowon ondisplay displayatatthe theNational NationalMuseum Museum

Animals Animalsadopted adopted

ofofAustralia Australia The The910 910wildlife wildlifethat thatcame cameinto intothe theShelter Shelter included includednative nativebirds, birds,reptiles, reptiles,amphibians, amphibians, mammals mammalsand andmarsupials marsupials

ANIMALS ANIMALS EUTHANASED EUTHANASED FOR FORSPACE SPACE

We Wehave havemore moresmall smallanimals animalscoming cominginto into the theShelter Shelterthan thandogs dogs

Hi HiI’m I’mDevon! Devon!

I was I wasone oneofofthe the549 549 dogs dogsthat thatRSPCA RSPCAACT ACT cared caredfor forinin2015-16 2015-16

osecutions secutions ofofcruelty cruelty

www.rspca-act.org.au www.rspca-act.org.au| rspca@rspca-act.org.au | rspca@rspca-act.org.au| 02 | 026287 62878100 8100 1212Kirkpatrick KirkpatrickStreet, Street,Weston WestonACT ACT2611 2611| PO | POBox Box3082, 3082,Weston WestonCreek CreekACT ACT2611 2611


. RSPCA ACT ANNUAL REPORT 15/16 .

STATISTICS Canines

Dogs

Puppies

Outcomes

2015

2016

2015

2016

2015

2016

Reclaimed

671

293

626

271

45

22

Rehomed

388

389

191

187

197

202

In care

54

53

42

36

12

17

Transferred**

168

69

168

67

-

2

Euthanased

88

39

72

36

16

3

Other#

8

3

2

1

6

2

Total

1377

846

1101

598

276

248

Domestic euthanasia reasons Medical

39

13

30

12

9

1

Behavioural

44

24

41

22

3

2

Infectious

4

-

-

-

4

-

Owner Requested Via Inspectors

1

2

1

2

-

-

Total

88

39

72

36

16

3

**Transferred: RSPCA works collaboratively with Domestic Animal Services to maximise positive outcomes for dogs. RSPCA also received dogs from DAS and this figure is included in the total above. #Other: includes, stolen, escaped, unassisted death.

Domestic Felines

Domestic Cats

Domestic Kittens

Outcomes

2015

2016

2015

2016

2015

2016

Reclaimed

165

144

150

133

15

11

Rehomed

1376

1628

464

592

912

1036

In care

134

144

76

54

58

90

Domestic euthanased

259

279

150

176

109

103

Feral euthanased

348

241

219

143

129

98

Other#

32

47

4

8

28

39

Total

2314

2483

1063

1106

1251

1377

Domestic euthanasia reasons Medical

287

74

188

44

99

30

Behavioural

41

127

35

94

6

33

Infectious

109

78

47

38

62

40

Organisational*

3

-

-

-

3

-

Total

259

279

150

176

109

103

#Other: Includes stolen, escaped, unassisted death *Organisational: Infantile kitten with no available foster carers

10


. RSPCA ACT ANNUAL REPORT 15/16 .

Rabbits Outcomes

2015

Other (Rodents, ferrets, fish, reptiles, amphibians)

Guinea Pigs 2016

2015

2016

2015

2016

Reclaimed

13

7

3

1

8

5

Rehomed

183

153

100

40

235

99

In care

16

8

4

0

4

61

Euthanased

34

15

11

1

13

9

Other#

25

10

4

-

11

2

Total

271

193

122

42

288

176

Euthanasia reasons Medical

17

6

11

1

5

3

Behavioural

15

6

-

-

11

3

Infectious

2

3

-

-

14

3

Total

34

15

11

1

30

9

#Other: Includes stolen, escaped, unassisted death.

Domestic Birds

Poultry

Livestock

Outcomes

2015

2016

2015

2016

2015

2016

Reclaimed

13

17

2

4

-

-

Rehomed

217

288

231

194

8

4

In care

79

9

43

33

-

1

Euthanased

9

15

39

24

1

1

Other#

7

11

4

16

-

-

Total

325

340

319

271

9

6

Euthanasia reasons Medical

9

15

33

15

1

1

Behavioural

-

-

6

9

-

-

Infectious

-

-

-

-

-

-

Total

9

15

39

24

1

1

#Other: Includes stolen, escaped, unassisted death.

11


. RSPCA ACT ANNUAL REPORT 15/16 .

STATISTICS Inspectorate Investigation Type of animal

Number of complaints

Number of prosecutions

Number of animals involved

Complaints investigated

2725

Dogs

752

2 (12)

1245

Complaints revisited

-

Cats

136

(5)

501

Prosecutions finalised

15

Cattle

4

-

>25

Number of charges laid

83

Sheep

18

-

>50

Number of people charged

16

Horses

30

-

108

Number of successful prosecutions (charges found and proven)

15

Poultry/Birds

78

(3)

>1100

Number of convictions recorded

-

Rabbits

11

(1)

>50

Cases examined (trials / hearings)

-

Guinea Pigs

3

-

3

Cases pending (trials / hearings)

18

Other

41

(1)

>209

Note: Numbers in brackets are animals from the previous financial year with prosecutions occuring this financial year - some of the prosecutions had multiple species.

Wildlife Report Animals in

2015

2016

Animals released

2015

2016

Mammals

15

2

Mammals

6

1

Marsupials

151

105

Marsupials

29

18

Monotremes

5

1

Monotremes

2

1

Native amphibians

2

3

Native Amphibians

1

1

Native birds

1040

728

Native Birds

187

52

Native reptiles

76

71

Native Reptiles

31

8

Total

1289

910

Total

256

69

Euthanasia

691

480

Other Outcomesâ€

398

344*

†Other Outcomes: Includes transferred out, escaped, unassisted death *249 transferred to other wildlife groups

12


. RSPCA ACT ANNUAL REPORT 15/16 .

OUR SUPPORTERS SHELTER PARTNERS

coateshire.com.au 13 15 52

SHELTER SPONSORS

13


. RSPCA ACT ANNUAL REPORT 15/16 .

SHELTER SUPPORTERS

CL AVIGER TRUST PERFORMANCE RESULTS

JOSH

TONIA

SHY

COREY

JACK

SIGN

PHIL

SIGN World The Sign People

14


MAJOR DONORS We rely on the community to help us continue our vital work with animals in need. A big thank you to all who have supported and continue to support RSPCA ACT. Every single dollar counts. Although we would love to list all of you who donated, we simply do not have the space. We would like to thank the following people who have donated significant amounts to our mission in the 2015-16 financial year. Elsie Cameron Foundation . Don’t Panic Plumbing Pty Ltd . Clayton Utz . Songland Records . Kokoloco . David Owen Rolfe Trust . Quintessential Murrumbateman Winery . The Green Shed . Gift Fund TDF Wishing Well . Canberra Institute of Technology (CIT) . Callida Consulting. The Bagnall Foundation Petbarn . Victoria Shakespeare Trust . LNB Computing . Ms Louise Douglas . M & L Buszynski . Mrs Patricia Schuberth . Ms Alexandra Wedutenko Ms Stephanie Collet . Ms Christa Moore . Ms Maureen Watson . Dr Lesley Potter . Ms Margaret McMillan . Mr Bruce Collins . Ms Rachel Love Mrs Edith Woodhams . Ms Marlene Le Brun . Miss Elizabeth Flora . Mr John Miller . Mr Peter Osborne . Mr John Leonard . Mr Colin Hauff Mr/S T Falkingham . Sue Carpenter . Mr Kevin Heindl . Mrs Wendy Kupkee . L Meredith . Shayne & Trudi Lynch . Mr Mark Sampson . Mrs Merilyn Perceval Betty & Dennis Richardson . Mrs Marilyn Allen . Janet Patterson . Mr Scott Huxtable . Teena Wallace . Jan Doyle . Mrs Hermana Blaxland . Lam Mel Susan . Quercini . Ms Shannan Langford Salisbury . Ms Margaret King . Mrs Jean Higgie . Mr Mark Gale . Kate Beaton . Anne Davis . Mr John Davenport . Mrs Pearl Moyseyenko . Ms Eva Beaton . Ms Pam Behncke . Ms Kelli Jones . Dianne Anderson . Ms Shamali Weeraratne . Dr Matthew Gray Mrs Celia Hodgson . Mr Robert Cuttell . Mrs Barbara Hamburger . Dr Ian Doherty . Ms Martina Mills . Mr Tuck Soo . Dr Lindy Orthia . Ms Patricia Richardson Mr Michael Sassella . Ms Jade Ho . Ms Rhona Kenyon . Mr Gary Humphries . Mrs Susan Strickland . Mrs Judith Avery . Ms Maria Grainger Ms Ann Thompson . Ms Shea Moran . Ms Helen Furniss . Miss Elizabeth Allen . Mr Albert Alyta . Mr Arne Brauer . Mr Anthony Bergin . Mrs Mary Clements Mr Allan Dau . Mrs Joanna Dowse . Mr Matthew Frawley . Ms Patricia Gardner . Mr Mark Hillis . Ms Leonie Hunt . Ms Leanne Kossatz . Ms May Lok Mrs Pat May . Ms Melanie O’Flynn . Ms Liz Swain . Ms Margaret Pfanner . Mrs Gayle Philip . Mr John Prytz . Mr Saul Schneider . Mrs G Walker Mrs A Whyte . Ms Georgina Withers . Mr Hans Oberg . Ms Shannon Read . Ms Carolyn Toms . Mr Ronald Sait . Mr Rick Williams . Miss Sandra Lauer Mr Terry Lee . Ms Pam Gatenby . Mr Michael Brown . Mr Scott Lambeth . Mrs Marilyn Scott-Findlay . Mrs Alison Wishart . Ms Pam Stagg Mrs Peta Mitterfellner . Miss Lynne O’Brien . Ms Anne Daly . Mr Ken Meikle . Ms Dorothy Jauncey . Mrs H Keech . Mrs Loris Trainor Mrs Pauline Bairnsfather . Ms Judy Lind . Lady Elizabeth Synnot . Dr Susan Meek . Ms Rowena Davey . Ms Shirley Brown . Ms Robyn McVean Mrs Susan Redstone . Ms Karen Surgey . Mr Edward Helgeby . Miss Gina Kikos . Miss Vickie Forsyth . Mr Ian Deane . Ms J Richardson Miss Tracy Webb . Ms Michele Leslie . Mr R Briggs . Ms Margaret Jones . Mrs Dorothy Arugay . Mr Frank Breglec . Mr Jim Aravanis . Mr T Baker Mr Ian Albrey . Mrs Linda Collings . Ms Joanne Palmer . Ms Miranda Rawlinson . Ms Victoria Leaver . Mrs Monique Butselaar . Mrs Barbara Cattell Mrs Emily Canning. Dr Ray Lindsay . Ms Kathy Dunn . Mr John & Susan Alcock . Lesley Edwards . Mrs Pam Robbins . Miss Esther Macdonald Miss June Riley . Mrs Shirley Llorens . Miss Joan White . Mr Peter Fricker . Mr Bruce Sinclair . Mrs Karen Jones . Ms Rachael Henson . Ms Christine Keur Mrs E Law-Smith . Ms Sarah Crichton . Mr Robert Taylor . Mr Wayne Grant . Ms Sue Cannon . Mrs Elizabeth Swanton . Mr Robert McHugh Mrs Marcia Smith . Mr William Laurie . Ms Jennifer Kruse . Mr Michael Lynch . Dr Vickie Bennett . Mrs Elaine Waring . Mr Graham O’Brien . Elizabeth Toledo . Dr Eva-Maria Bernoth . Mr Frederick Monk . Ms Marion Gras . Mrs Kathryn Nelson . Ms Janet Marshall . Mr David Heim . Ms C Edwards Mrs Rieteke Chenoweth . Mr John Brain . Mr John Bellinger . Mrs Natalie Bobbin . Ms Clare Bleys . Dr Peter Sack . Ms Sanora Dell . Ms Sarah Whitty Mrs Jan Crowe . Mr Barry Woods . Miss Lynette Brown . Mr John Dobson . Mr Geoff Clark . Ms Pauline Reynolds . Ms Ruth Smith . Mr Peter Cahill Ms Katharine Devitt . Miss Beverley Ragless . Ms Jane Press . Mrs Dorothy McConnell . Mrs Morna Vellacott . Mrs Kay Michel . Ms Diane Johnstone Ms Carol Wattam . Ms Rhonda Dunlop . Miss Vicki Schuhardt . Mrs Simone Rowell . Ms Lorraine Goodman . Ms Judith Hurlstone . Mr Prin Chegwanich Ms Rosemary Mckenzie . Mrs Margaret Kelemen . Ms Felicity Roberts . Ms Marg Vidler . Mrs Heather Boyd . Ms Monica Allami . Mrs June Carthy Ms Jan Wryell . Ms Wendy Whitham . MrbMike Hillman . Miss Susan Doyle . Ms Gael Stewart . Mr Anthony Errey . Mr Tom Halstead Ms Roz Bruhn . Mrs D Higgins . Mrs J Harmsworth . Mrs Dorothy Leslie . Mrs Dilys Ketley . Ms Hilary Nicholson . Mr John Simpson . Mrs Alison Hogan Miss Margaret Atkinson . Mr Keith Simpson . Mrs Elizabeth Munro-Ashman . Dr Margaret R.Middleton . Mrs Barbara EdwardMr Guy Bennett Ms Jane Allen . Ms Alison Clifton . Mr Paul Davis . Ms Anita Hancock . Mr Antony Horrocks . Mr John Kung . Ms Jane Lambert . Ms Elizabeth Thomson Mr Richard Rye . Mrs Sylvia Budynek . Ms Deborah Knight . Mr Douglas Prescott . Mr Peter Norrie . Ms Ayesha Perry . Mrs Sheila Lynch Ms Kannika Rangsayapan . Ms Wai Yee Cheah . Dr Russell Parkin . Mrs Joan Skipper . Ms Deborah Poulton . Ms Jillian Moses . Mr Damien Penny Ms Margaret Blumer . Ms Julie Paterson . Ms Marika Hammerling . Mr Ryan Genero . Mr Gary Dunne . Ms Peta McGhee . Ms Kirsti Van der Steen Graham Smith . Miss Natasha Welsh . Ms Victoria Cotton . Mrs Ann Gibson . Miss Celia Cruttwell . Ms Susan McLay . Mr Bentley William Gavine Mrs C Johnstone . Denyse Fitzsimmons . Liz Howard . Mrs Colleen Caranleese . Mrs Alison Ramage . Prashant Patel . Rebecca Stockley Mr Thomas Allen . Ms Leonarda Richards . Ms Leonie Jones . Mr Aaron Lewis . Mrs Margaret Hughes . Ms Jenelle Kenner

THANK YOU 15


Royal Society for the Prevention of Cruelty to Animals (ACT) Incorporated

(Incorporated in the Australian Capital Territory under the Associations Incorporation Act 1991) ABN 35 730 738 037

General Purpose (Reduced Disclosure Requirements) Financial Report for the year ended 30 June 2016


Table of Contents Board Report ............................................................................................................................................. 1 Statement of Comprehensive Income ........................................................................................................... 3 Statement of Financial Position ................................................................................................................... 4 Statement of Cash Flows ............................................................................................................................ 5 Statement of Changes in Equity ................................................................................................................... 6 Notes to the Financial Statements ............................................................................................................... 7


Board Report The Board presents this report on the Royal Society for the Prevention of Cruelty to Animals (ACT) Incorporated “the Association” for the financial year ended 30 June 2016. Board Membership The Board is responsible for the management of the Association. The Board members in office during the financial year are: President Ms Louise Douglas Vice President Mr Jeff Butler Other Members: Mr Andrew Lander Mr Michael Sassella Mr Paul Allen Ms Catherine Walsh Ms Alexandra Wedutenko Ms Sara Goldsworthy Principal Activities The principal activities of the Association during the financial year were those of advocacy, sheltering 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;  providing a veterinarian service for injured or orphaned native wild animals;  operating a public and shelter veterinary clinic for domestic animals;  delivery of a public dog and puppy training school;  operating a public cat boarding facility;  providing educational programs for kids during school holidays; and  operating a retail shop. Significant Changes This financial year, the organisation continued to drive focus towards generating more revenue from its commercial services and fundraising efforts off the back of the successful 2014/15. This was the first time in over a decade that RSPCA ACT managed to have two financial years in a row with a surplus, and the first time for that surplus across both years to exceed any individual bequest. The vet clinic’s income grew by 91% and supporting our overall growth in commercial revenue. We were fully staffed throughout the year, and this increase was despite investing in the free desexing of 380 felines through our Frisky Tom Cat Desexing program for lower income owners. The training school missed budget significantly as we put these services on hold for a few months in order to revamp the curriculum and structure. However, overall commercial services completed the year well above budget. Fundraising efforts were also successful as new events were unveiled, and we began to manage our donors better resulting in additional income. This did require a financial investment though with a new website and added functionality for our customer relationship management system. 1|Page


General sheltering expenses remained fairly steady while employee related costs increased as we invested in the team and added a few more people to improve animal welfare, as well as to generate more income. Financial Result The net surplus of the Association for the financial year ended 30 June 2016 was $401,102 (2015: $288,576 surplus). After the 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 Board and is signed for and on behalf of the members of the Board by the President, Louise Douglas. Likely Developments and Expected Results The future operation of the Association involves the continued pursuit of its principal activities and financial sustainability. Employees The Association employed 53 employees as at 30 June 2016 (2015: 47 employees).

This report is provided in accordance with a resolution of the Board and is signed for and on behalf of the members of the Board by:

President: Louise Douglas (President) Dated: 25 October 2016

2|Page


Statement of Comprehensive Income

FOR THE YEAR ENDED 30 JUNE 2016

Revenue

Note

3

Costs of Goods Sold

2016

2015

$

$

4,899,830

3,903,390

(386,458)

(309,511)

Depreciation expense

4a

(53,100)

(60,246)

Salary and employee benefits expenses

4b

(2,746,269)

(2,287,419)

Other expenses

4c

(1,312,901)

(957,638)

401,102

288,576

−

−

Net surplus after income tax expense

401,102

288,576

Other comprehensive income Unrealised (loss) on available-for-sale investments

(46,985)

(7,242)

(46,985)

(7,242)

354,117

281,334

Net surplus before income tax expense Income tax expense

Total other comprehensive income for the period

Total comprehensive surplus attributable to members of the Association

2l

3|Page


Statement of Financial Position

2016

2015

$

$

569,564 134,272 67,019 31,320

305,006 104,324 48,504 21,155

802,175

478,989

399,006 185,418

445,991 165,661

584,424

611,652

1,386,599

1,090,641

162,653 186,965

286,468 121,307

TOTAL CURRENT LIABILITIES

349,618

407,775

TOTAL LIABILITIES

349,618

407,775

1,036,981

682,865

162,398 874,583

209,384 473,481

1,036,981

682,865

AS AT 30 JUNE 2016

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

7 8

TOTAL NON-CURRENT ASSETS TOTAL ASSETS CURRENT LIABILITIES Trade and other payables Provisions

9 10

NET ASSETS EQUITY Equity attributable to members of the Association Net unrealised gain reserve Accumulated surplus TOTAL EQUITY

12

4|Page


Statement of Cash Flows

2016

2015

$

$

4,969,776 (4,658,478) 3,472 22,644

3,978,895 (3,781,161) 3,515 33,392

337,414

234,641

Receipts for property, plant and equipment Payments for property, plant and equipment

16,302 (89,159)

(52,430)

NET CASH FLOWS USED IN INVESTING ACTIVITIES

(72,857)

(52,430)

Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of the year CASH AND CASH EQUIVALENTS AT END OF THE YEAR

264,558 305,006

182,211 122,795

569,564

305,006

FOR THE YEAR ENDED 30 JUNE 2016

Note

OPERATING ACTIVITIES Receipts from customers, government and others Payments to suppliers and employees Interest received Dividends received

NET CASH FLOWS FROM OPERATING ACTIVITIES

5 (b)

INVESTING ACTIVITIES

5 (a)

5|Page


Statement of Changes in Equity

FOR THE YEAR ENDED 30 JUNE 2016 Accumulated Surplus

$

Net Unrealised Gain Reserve (Note 12) $

Total Equity

$

AT 30 JUNE 2014

184,905

216,625

401,530

Transfer of realised gains to the statement of comprehensive income on disposal of available-for-sale investments Unrealised (loss) on available-for-sale investments Surplus for the year Total comprehensive loss for the period

− _ 288,576 288,576

(7,242) − (7,242)

(7,242) 288,576 281,334

AT 30 JUNE 2015

473,481

209,383

682,864

Unrealised (loss) on available-for-sale investments Surplus for the year Total comprehensive income for the period AT 30 JUNE 2016

− 401,102 401,102 874,583

(46,985) − (46,985) 162,398

(46,985) 401,102 354,117 1,036,981

6|Page


Notes to the Financial Statements For the year ended 30 June 2016

NOTE 1 – CORPORATE INFORMATION The Royal Society for the Prevention of Cruelty to Animals (ACT) Incorporated (“the Association”) is domiciled in Australia and is a not-for-profit organisation. The Association is incorporated under the Associations Incorporation Act 1991 and is an incorporated Association. The financial report of the Association for the year ended 30 June 2016 was authorised for issue in accordance with a resolution of the Board on 25th October 2016. The nature of the operations and principal activities of the Association are described in the Constitution.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a)

Basis of preparation

The general-purpose financial report has been prepared in accordance the Association Incorporation Act 1991, Australian Accounting Standards – Reduced Disclosure Requirements 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)

New Accounting Standards and Interpretations

Adoption of new Australian Accounting Standard requirements Australian Accounting Standards and Interpretations issued or amended that are applicable to the current reporting period did not have a financial impact in the financial statements or performance of the Association, and are not expected to have a future financial impact on 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 which 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.

7|Page


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 uncollectable 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)

Inventories

Inventories include finished goods and are valued at the lower of cost and net realisable value. Costs incurred in bringing each product to its present location and condition is accounted for as follows: Finished goods – purchase cost on a first-in, first-out basis. The cost of purchase comprises the purchase price and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), transport, handling and other costs directly attributable to the acquisition of inventory. Volume discounts and rebates are included in determining the cost of purchase. 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. (f)

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. (g)

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. Gains or losses on investments held for trading are recognised in profit or loss. (h)

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. (i)

Loans and receivables

Loans and receivables including loan notes and loans to key management personnel are nonderivative 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.

8|Page


NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(j)

Available-for-sale investments

Available-for-sale investments are those non-derivative financial assets that are designated as available-for-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. (k)

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. (l)

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 vehicle: 5 years

(v)

Building: 40 years

The assets’ residual values, useful lives and amortisation 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. 9|Page


NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(m)

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.

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. (n)

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 arise 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. (o)

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.

10 | P a g e


NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (o)

Employee benefits

Superannuation Commitments Employees contribute to external superannuation funds at various percentages of their wages and salaries. Contributions by the Association of not less than 9.5% of employees’ wages and salaries are legally enforceable in Australia and were paid. (p)

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. (q)

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. 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. Trust Payments Trust payments are received from charitable trusts set up by members of the community. Revenue is recognised upon receipt in bank. RSPCA Australia Distribution RSPCA Australia distributes revenue received from certain income streams to member states. The distribution is based upon a ratio of population. The association receives 1.6%of the distribution. The revenue is recognised upon receipt. Membership fees The Association charges annual fees to its RSPCA 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 the RSPCA obtains control of the funds. 11 | P a g e


NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (q) Government grants and other contribution 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. (r)

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. (s)

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. (t)

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.

12 | P a g e


NOTE 3 - REVENUE

Retail sales Income from Government Contract Grants Sponsorship Donations Fundraising events Memberships Raffle Events Dividend income Interest income Realised gain on disposal of available-forsale investments Bequest Veterinary clinic sales Trust Payments Inspector recovery costs RSPCA Australia distribution Other Total

2016 $ 1,075,268 743,579 22,727 110,682 1,307,792 177,977 7,092 252,289 151,308 31,082 3,472

2015 $ 1,111,024 605,340 _ 111,576 1,138,591 200,546 14,977 4,740 118,630 33,392 3,515

1880

_

247,058 728,851 95,541 7,200 72,525 14,816

279,019 381,505 _ _ _ 19,166

4,899,830

3,903,390

NOTE 4 - EXPENSES 2016 $ 53,100 53,100

2015 $ 60,246 60,246

(b) Salary and Employee Benefits Expenses Salaries and wages Superannuation expense Provision for employee benefits Total

2,440,305 220,940 85,024 2,746,269

1,990,546 191,753 105,119 2,287,418

(c) Other Expenses Sheltering expense Fundraising expense and advertising Facility and equipment IT communication Professional fee Bad debts General expense Total

261,593 369,467 226,917 154,266 18,895 43,153 238,609 1,312,900

236,004 166,106 221,540 83,552 16,922 13,290 220,223 957,637

(a) Depreciation Expense Plant and equipment Total

13 | P a g e


NOTE 5 - CASH AND CASH EQUIVALENTS (a)

Reconciliation of cash

Cash on hand Cash at bank Total

(b) Reconciliation of net surplus/(deficit) to net cash flows from/(used in) operating activities: Net surplus Other non cash items Adjustments to reconcile net surplus (deficient) to net cash flows from operating activities: Depreciation Changes in assets and liabilities Trade and other receivables Prepayments Inventory Trade and other payables Provision Net cash flows from/(used in) operating activities

2016 $

2015 $

1,400 568,164 569,564

1,592 303,414 305,006

2016 $ 401,102

2015 $ 288,576

53,100

60,246

(29,948) (10,165) (18,515) (123,815) 65,655 337,414

(10,619) (2,445) 6,257 (59,309) (48,065) 234,641

14 | P a g e


NOTE 6 - TRADE AND OTHER RECEIVABLES

Current Trade receivables GST receivable/payable Other debtors

2016 $ 122,129 3,705 8,438

2015 $ 88,883 1,839 13,602

Total

134,272

104,324

Ageing analysis of receivables 2016 2015

Total

0-30 days

31-60 days PDNI*

61-90 days PDNI*

+91 days PDNI*

+91 days CI**

$134,272

$22,768

$17,123

$9,646

$84,735

-

$104,324

$42,048

$17,619

$24,672

$19,985

-

* Past due not Impaired (PDNI) ** Considered Impaired (CI) Receivable past due date but not considered impaired are $111,504 (2015: 77,376). Management is satisfied that payment will be received in full. Receivables past due but considered impaired are nil (2015: nil)

15 | P a g e


NOTE 7 - AVAILABLE-FOR-SALE INVESTMENTS

2016 $ 93,101

2015 $ 99,049

Listed shares

305,905

346,942

Total

399,006

445,991

At fair value: Fixed interest securities

Available-for-sale investments consist mainly of fixed interest securities and listed shares 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 level one financial instruments. The following table provides the fair value measurement hierarchy as at 30 June 2016.

At fair value: Fixed interest securities Listed shares

Fair value measurement using Quoted prices Significant Significant in active observable unobservable markets inputs inputs (Level 1) (Level 2) (Level 3)

Date of valuation

Total

30 June 2016 30 June 2016

93,101 305,905

93,101 305,905 -

-

399,006

399,006 -

-

The following table provides the fair value measurement hierarchy as at 30 June 2015.

Date of valuation At fair value: Fixed interest securities Listed shares

30 June 2015 30 June 2015

Total

Fair value measurement using Quoted prices Significant Significant in active observable unobservable markets inputs inputs (Level 1) (Level 2) (Level 3)

99,049 346,942

99,049 346,942 -

-

445,991

445,991 -

-

16 | P a g e


NOTE 8 - PROPERTY, PLANT AND EQUIPMENT

Computer Equipment and Software - At cost Accumulated depreciation and impairment Net carrying amount

2016 $ 292,954 (265,510) 27,444

2015 $ 262,452 (257,531) 4,921

Furniture and Fitting - At cost Accumulated depreciation and impairment Net carrying amount

567,084 (507,216) 59,868

539,842 (479,246) 60,596

Building and Fixtures - At cost Accumulated depreciation and impairment Net carrying amount

1,396,463 (1,343,748) 52,715

1,394,963 (1,339,175) 55,788

Motor Vehicles - At cost Accumulated depreciation and impairment Net carrying amount

138,414 (93,023) 45,391

135,296 (90,940) 44,356

Total Property, Plant and Equipment

185,418

165,661

Reconciliations Carrying amount at beginning of the year Additions Disposals Depreciation expense Carrying amount at end of the year

165,661 89,159 (16,302) (53,100) 185,418

173,477 52,430 (60,246) 165,661

17 | P a g e


NOTE 9 - TRADE AND OTHER PAYABLES Current Trade creditors Accrued expenses Superannuation PAYG withholding Other payable Total Trade and Other Payables

2016 $ 81,278 6,638 18,111 45,572 11,054 162,653

2015 $ 141,090 19,853 17,396 34,580 73,548 286,467

NOTE 10 – PROVISIONS Current Annual Leave Long service leave

2016 $ 127,117 59,848

2015 $ 85,938 35,370

Total

186,965

121,308

Nature and timing of provisions (h) Annual leave and long service leave Refer to note 2(o) for the relevant accounting policy and a discussion of the significant estimations and assumptions applied in the measurement of this provision.

18 | P a g e


NOTE 11 – FINANCIAL ASSETS & FINANCIAL LIABILITIES AFS financial assets at fair value through OCI Fixed interest securities

2016 93,101

2015 99,049

Listed shares

305,905

346,942

Total financial instruments at fair value

399,006

445,991

AFS financial assets at fair value through OCI include AFS financial assets that are invested in equity shares of listed companies and fixed interest debt securities. Fair values of these equity shares are determined by reference to published price quotations in an active market. Financial instruments risk management objectives and policies Interest rate risk The Association manages its interest rate risk by investing surplus cash in high interest bank accounts. The Association does not have any borrowings and is therefore not exposed to interest on loans

NOTE 12 –NET UNREALISED GAIN RESERVE (a) Movements in the Net Unrealised Gain Reserve was as follows: $ 216,626 (7,242)

At 1 July 2015 Unrealised (loss) on available-for-sale investments At 30 June 2015

209,384 (46,985) 162,399

Unrealised (loss) on available-for-sale investments At 30 June 2016

(b) Nature and purpose of the Net Unrealised Gain Reserve This reserve records movements in the fair value of available-for-sale investments.

NOTE 13 – EVENTS AFTER THE REPORTING DATE th

There have been no significant events that have occurred subsequent to 30 June 2016

19 | P a g e


NOTE 14 – RELATED PARTY AND KEY MANAGEMENT PERSONNEL DISCLOSURES

(a) Members of the Board in office during the year are disclosed in the Board report that accompanies these financial statements. Key management personnel include the Chief Executive Officer, Director of Animal Welfare and Director of Support Services. (b) Key Management Personnel Compensation The aggregate remuneration paid to key management personnel during the financial year is as follows:

Short term benefits Cash Salary Superannuation Bonus Total

(c)

2016 $ 241,171 33,317 14,721 289,209

2015 $ 214,652 28,899 243,551

The association has no dealings with any other related parties.

NOTE 15 – REMUNERATION OF AUDITORS

Amounts due to the auditors of the Association for: Audit of the financial report Financial report preparation assistance Total

2016 $

2015 $

8,500 1,800

7,725 4,532

10,300

12,257

20 | P a g e


Ernst & Young 121 Marcus Clarke Street Canberra ACT 2600 Australia GPO Box 281 Canberra ACT 2601

Tel: +61 2 6267 3888 Fax: +61 2 6246 1500 ey.com/au

Auditor’s Independence Declaration to the Directors of Royal Society for the Prevention of Cruelty to Animals (ACT) Incorporated In relation to our audit of the financial report of Royal Society for the Prevention of Cruelty to Animals (ACT) Incorporated for the financial year ended 30 June 2016, and in accordance with the requirements of Subdivision 60-C of the Australian Charities and Not-for profits Commission Act 2012, to the best of my knowledge and belief, there have been no contraventions of the Australian Charities and Not-for profits Commission Act 2012 or any applicable code of professional conduct.

Ernst & Young

Ben Tansley Partner 25 October 2016

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation


Ernst & Young 121 Marcus Clarke Street Canberra ACT 2600 Australia GPO Box 281 Canberra ACT 2601

Tel: +61 2 6267 3888 Fax: +61 2 6246 1500 ey.com/au

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 2016, 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 board report.

Board Members’ Responsibility for the Financial Report The Board members of the Association are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards – Reduced Disclosure Requirements, the Australian Charities and Not-for-Profits Commission Act 2012, the Associations Incorporation Act 1991 (ACT), the Association’s Constitution and By-Laws and for such internal controls as the Board members determine are necessary to enable the preparation of the financial report that is free from material misstatements, whether due to fraud or error.

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. Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance about 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 Association’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 Association’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board 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 complied with the independence requirements of the Australian professional accounting bodies and the Australian Charities and Not-for-Profits Commission Act 2012.

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation


Opinion In our opinion 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 2016, and its financial performance and cash flows for the year then ended in accordance with Australian Accounting Standards Reduced Disclosure Requirements, the Australian Charities and Not-for-Profits Commission Act 2012 and Associations Incorporation Act 1991 (ACT).

Ernst & Young

Ben Tansley Partner Canberra 25 October 2016

A member firm of Ernst & Young Global Limited Liability limited by a scheme approved under Professional Standards Legislation


“The greatness of a nation and its moral progress can be judged by the way its animals are treated.” ― Mahatma Gandhi


RSPCA ACT A - 12 Kirkpatrick Street Weston ACT 2611 W - rspca-act.org.au P - 02 6287 8100 E - rspca@rspca-act.org.au

Annual Report 2015/16  
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