Annual Report 2011 - RSPCA Western Australia

Annual Report 2011The Royal Society for the Prevention of Cruelty to Animals Western Australia (Inc.)

MissionTo prevent cruelty to animals in Western Australia by actively promoting their care and protection

VisionThat all animals, great and small, are:

§ Free from hunger and thirst

§ Free from discomfort

§ Free from pain, injury and disease

§ Free to express normal behaviour

§ Free from fear and distress

Purposes The purposes of the Society will be to:

§ promote animal welfare and kindness to animals.

§ prevent or suppress cruelty to animals.

§ do all such lawful acts as the Society may consider conducive or incidental to the attainment of these purposes.

ActivitiesWithout limiting the activities to which the Society may apply its resources, activities may include the application of resources to:

§ Ensure the enforcement of laws protecting animals from cruelty and promoting animal welfare

§ Take whatever steps are necessary to educate the community with regard to the humane treatment of animals

§ Sustain an informed public opinion regarding animal welfare

§ Disperse information about the care, protection and treatment of animals

§ Procure the passage of such amending or new legislation and policy as is necessary for the protection of animals

§ Conduct, manage, operate or encourage clinics, hospitals, homes or shelters for the care, treatment, maintenance and protection of animals

§ Develop and maintain productive relationships with key stakeholders for the benefit of animal welfare

President’s ReportIn my role as President of both RSPCA Western Australia and RSPCA Australia, I am in a position to see the community’s progressively changing attitude both at a State and National level towards the Royal Society for the Prevention of Cruelty to Animals (‘RSPCA’ or ‘Society’) and the animal welfare issues we champion. What I’ve noticed has been eye opening.

A new view of animal welfareI believe the community’s faith and trust in RSPCA is at an all time high. This has been reflected over the past 12 months in the increasing support for our fundraising,with donations continuing to rise; events being well supported – a record attendance at this year’s RSPCA Million Paws Walk; and, of course, an overwhelming response to our campaigns, which I’ll mention more about shortly.

RSPCA relies on community support through donations, corporate sponsorships and fundraising to cover over 92% of our operational costs. RSPCA WA has an operating budget of over $6 million annually - in other words we have to raise the money to cover the costs of running our Inspectorate, Shelter, Education, Dog Training, campaigns and the administration which underpins these services. The demand on our services is always increasing and as a Society we face a never ending quest to generate more income.

But, even though times have become very tight for many households around the State, the public continues to show its generosity to RSPCA WA. The Society is not experiencing the same downturn in financial support faced by many other charities and not-for-profit organisations.

I believe the reason for this is quite straightforward: animal cruelty will not be tolerated in any form.

This is definitely an attitude that has changed greatly since I joined the Board of RSPCA WA more than 10 years ago, after seeing a particularly shocking case of animal cruelty in the news. Now, more than ever, the public will not condone an act of cruelty against an animal, especially companion animals, but increasingly the community is speaking out against inhumane practices within intensive farming, such as sow stalls and caged egg production. I believe support for better animal welfare is now a part of the Australian psyche. It goes right to our core. It is part of our very essence of our being to say no to wanton and unnecessary cruelty.

Campaign to phase out live exportsThis was demonstrated most powerfully with the recent campaign to phase out live export of Australian animals for slaughter. RSPCA has been opposed to the export of live animals for slaughter for 30 years due to both the suffering

caused by long-distance transport and the lack of control over animal welfare practices in importing countries. RSPCA has continually advocated strongly to Governments and stakeholders throughout the export industry ever since to have the trade phased out and replaced by a carcass only trade.

Since the launch of this new campaign, more pressure than ever before has been placed on the industry. The onus is now on the industry to get it’s act together. When ABC’s Four Corners program broadcast shocking images of the brutal slaughter of Australian cattle in Indonesian abattoirs, the vision wasn’t censored or toned down. The full horror of their treatment was exposed and Australian viewers were shocked. The Society’s decision to take part in the Four Corners exposé and ongoing campaign was not a move to activism but was based on pure scientific fact. RSPCA Chief Scientist Bidda Jones conducted a full analysis of the vision and found every slaughter facility visited by investigators had breached international animal welfare standards. And it was upon that assessment RSPCA joined this campaign.

RSPCA is committed to a phase out of live export but if the Australian Government continues to endorse it, we will continue to work alongside Government and industry to drive improvements to animal welfare within all stages of the trade. This is a difficult balance but it is RSPCA’s role to ensure their welfare is protected.

All animals exported should be part of a controlled supply chain which includes pre-slaughter stunning. The new export arrangements for Indonesia require full supply chain traceability to ensure certain welfare standards are met. Unfortunately the new requirements, which were imposed when the trade suspension to Indonesia was lifted, do not include compulsory pre-slaughter stunning. This is unacceptable as cattle processed by abattoirs without stunning will suffer a slow, painful death. There is no religious reason preventing stunning prior to slaughter.

By far, the greatest outcome of this campaign has been the community awareness it has created and the overwhelming response from Australians from all walks of life. Support hasn’t just come from animal welfare supporters, who like RSPCA, have long been opposed to live export but from mainstream sectors of the community who until recently have not expressed an opinion on this issue, certainly not this loudly. It was observed through the hits on our websites, support of online petitions, debate in social media, messages to Members of Parliament, including the Prime Minister, and most recently the involvement of over 20,000 Australians in the National Day of Action. While the campaign was met with public opposition by many industry stakeholders, privately RSPCA has heard from many producers distraught at the footage and unaware of the treatment inflicted on cattle they had raised. 1

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Welfare in food production at homeIncreasingly Australians are thinking that we can and should treat animals with greater respect.

It’s not just regarding the treatment of animals exported for slaughter but those involved in food production on our own shores. Many intensive farming practises are no longer seen as acceptable and more and more consumers are demanding to know how their food is produced and are voting with their wallets by paying the extra for humane alternatives such as humanely produced eggs, pork, chicken and turkey. RSPCA is seeing greater traction on this issue as the number of organisations involved in the RSPCA Approved Farming Scheme expands. In the past 12 months, WA free-range chicken and turkey producer Mt Barker became the first chicken producer in Australia to join the Scheme and we continue our long term partnership with MMM eggs.

Again the support for improved local food production hasn’t come from the fringes of society but it’s the mainstream community calling for change. Yes, decisions used to be made on the dollar but we as a community are now better informed and progressively more will not compromise on the welfare of animals to save money, despite these tough economic times.

New era for RSPCA WAIn the recent State Budget, there were two announcements which impacted on RSPCA WA.

The annual State Government grant to RSPCA WA has been doubled from $250,000 to $500,000. This is a welcome boost which will assist with the increasing costs of the day-to-day running of the Society’s operations, with the Inspectorate just one area set for expansion in the year ahead.

The Government also announced the Animal Welfare Act (2002) will be administered in future by the Depart-ment of Agriculture and Food WA (DAFWA). Historically WA was in the minority by having

this legislation administered by the Department of Local Government (DLG) and this change brings us in line with most of the country.

I am sure we won’t always agree on every issue with our new Department but I believe we are at the start of a new era in animal welfare. I am hopeful it will be one of cooperation, where we can partner to achieve further improvements in the care and conditions of animals in this State.

Acknowledgements The Society’s achievements during 2010-11 were many, as you will read further in the CEO’s report

Firstly, my thanks to our corporate sponsors and pro Bono partners, who provide invaluable support to RSPCA WA. Your in-kind assistance this year has allowed us to do more for animals in need throughout Western Australia.

I am honoured to head a Board of professional and hardworking Directors, who give generously of their time and skill base, often when many others have headed home for the night. RSPCA WA’s Board of Directors, including myself, do this voluntarily, without any pay. We do it because we love it. Our Directors are passionate about animals and want to use our skills, knowledge and experience to further RSPCA WA and improve welfare outcomes.

The Board is working hard to move this organisation into a new era of activity, cooperation and partnership with key stakeholders linked to animal welfare, while engaging more closely with the community. There will also be a greater focus in regional areas.

Finally thank you to CEO Steve Vanstan and all of the staff at RSPCA WA for your hard work and dedication. In the line of their work, our staff often faces difficult and sometimes dangerous situations but, it is your dedication and commitment that is ensuring the Society is meeting its goals and targets.

A chapter closes in RSPCA history By the time this report goes to print, our Chief Executive of 14 years will have retired.

Steve Vanstan commenced with the organisation in 1997 when the Society was facing financial and operational disarray. Over the following years, he set RSPCA WA onto a solid financial footing and helped establish our first Animal Shelter and Education Unit, while overseeing the expansion of the Inspectorate and Fundraising.

Steve was also closely involved in negotiations with State Governments of both political persuasions, achieving the implementation of an annual grant and the recent increase in funding, as well as improvements in legislation, including the Animal Welfare Act (2002). Today, RSPCA WA is the leading animal welfare organisation in this State and it’s thanks in no small part to Steve Vanstan.

Steve, your legacy to animal welfare in this State will long be remembered. Thank you for guiding this organisation to where it is today and our very best wishes to you as you embark on your new ‘To Do List’, albeit at a (slightly) more relaxed pace!

Yours for all creatures great and small

Lynne Bradshaw, RSPCA WA President

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Chief Executive’s Report Despite the challenging economic environment, 2010-2011 was again a very busy and eventful year for RSPCA WA. The organisation remained at the forefront of animal welfare in our state and all involved can be proud of what has been achieved.

InspectorateRSPCA WA Inspectorate handles cruelty complaints, animal rescues and routine inspections throughout Western Australia.

In 2010-11, Inspectors responded to 3,275 animal cruelty complaints, handled 440 animal rescues and 60 routine inspections.

2009-10 2010-11

Cruelty Complaints Investigated 3,379 3,275

Animal Rescues 557 440

Routine Inspections 114 60

Calls received 15,928 22,724

Prosecutions under the Animal Welfare Act (2002) were significantly higher than last year, with 20 finalised cases and a further nine in progress at year end. Three involved a breach of court prohibition orders.

Some notable sentences were imposed including six prohibition orders, a $20,000 fine for ill-treating a cat, a $10,000 fine for failing to take reasonable steps to care for an old,

sick dog and a case involving starving cattle where more than $45,000 in feed and care costs were awarded to RSPCA WA. In another particularly callous case of cruelty to a dog, the accused received both a large fine and a 12 months suspended prison sentence.

All finalised prosecutions, with one exception, have resulted in successful convictions. Much of this success is due to a dedicated group of pro bono lawyers and law firms, who undertake many of our prosecutions, for which we are most grateful.

In February 2011, following concerns regarding increased livestock numbers being transported to the Eastern States, RSPCA Inspectors set up a checkpoint at Eucla. Some 30 trucks carrying sheep and cattle were stopped and inspected. The majority of industry was supportive of the operation and generally the animals inspected were in reasonable condition.

We embarked on an educational visit to Meekatharra to provide advice to the community about preventative treatment of companion animals, such as worming and de-fleaing, as well as sterilisation. Inspectors have also had an educational presence at several field days and regional events, where they were well received.

On-going Inspectorate training this year has included large animal emergency rescue, saleyard familiarisation, evidence based photo graphy, firearms safety and handling, low stress livestock handling and stock brands and livestock identification.

RSPCA, FESA and WA Rangers are developing an Animal Emergency Group (AEG) which will be better able to support local government emergency plans and assist animals in emergency situations.

From 1 July 2011, administration of the Animal Welfare Act transferred from the Department Local Government (DLG) to the Department of Agriculture and Food (DAFWA). The Department has a Compliance Unit which will inspect livestock aggregation points, educate industry and enforce compliance. In conjunction with RSPCA, this will increase capacity to monitor and deal with livestock issues and is aimed at improving welfare outcomes.

PawsCentral – Animal ShelterThe Malaga Shelter provided a refuge to hundreds of abused, neglected, injured, unwanted and lost animals this year, while finding new homes for many of them.

Animals end up at PawsCentral after being surrendered by their owners, seized or rescued by the Inspectorate or picked up by Rangers from the three local councils that RSPCA WA provides pound services.

This year, the number of dogs and cats rehomed was lower than in previous years, however there was a significant increase in rabbit, livestock, fowl and bird adoptions.

2010/2011 2009/2010

Dogs adopted 665 830

Cats adopted 684 935

Rabbits adopted 15 4

Others adopted 123 92

Adopted Total 1,487 1,860

Dogs reclaimed 526 554

Cats reclaimed 1 0

Other reclaimed 1 1

Reclaimed Total 528 555

Improvements to facilities continue at PawsCentral. The dog runs outside the Admissions building now have roofs over them thanks to the hard work and funding from the Perth Auxiliary. Evaporative air conditioning has been installed in the four dog kennel blocks with funding provided by Lotterywest. The gravel service road to PawsCentral and the Admissions building has been re-surfaced with bitumen improving access

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to both facilities. The gardens in and around PawsCentral have been progressively modified with the addition of new native plants, drip reticulation and mulch thanks to two of our volunteers.

RSPCA Dog Training and Puppy Kindy courses continue to be popular with over 1,700 dogs, puppies and their owners attending the training courses in the past year. Post-adoption workshops are also of assistance

to RSPCA animal adopters. Dog training has expanded to include behavioral consultations and private one-to-one obedience sessions.

PawsCentral – Veterinary DepartmentCurrent State Legislation prevents RSPCA WA from providing veterinary services to the public. With the Veterinary Surgeons’ Act currently under review, we are hoping amendments will change this.

Nonetheless, our Veterinary Department has been extremely busy providing expert care to Shelter and Inspectorate animals.

It is the responsibility of this unit to ensure health and welfare requirements of all animals within our care are met, including routine treatment such as health checks, vaccination, sterilisation and advice on nutritional requirements.

With assistance of Lotterywest, this unit has invested in much needed diagnostic equipment, including a digital x-ray machine and processor and a digital ultrasound machine.

The Veterinary Department has also assisted with a number of prosecution cases in the last 12 months by providing detailed veterinary evidence, as well as testifying as an expert witness at trial.

EducationMore than 1,400 people have been reached through RSPCA WA’s Education programs in 2011-12. They were actively informed and engaged in animal welfare, both on-site at our education centre, in schools and the wider community.

Schools are still our primary audience but RSPCA WA’s Education team continues to explore opportunities to increase wider community engagement, with the aim to double current output of these talks and visits to schools in the next 12 months.

The highly successful Working with Animals Program continues. This Curriculum Council Endorsed Program provides high school students, who are interested in a career working with animals, with an insight into animal-related work and an introduction to animal care, while giving them a greater understanding of animal welfare, and RSPCA’s role.

Outside of term time, the Education Team maintains the very successful school holiday program. We continue to expand on the interactive sessions designed to keep children occupied during the holidays, while also encouraging a care and compassion for animals that is so important.

Following on from previous highly successful programs, the Pat Giles Centre commenced a sixth season of the B.A.R.K pet therapy program. B.A.R.K assists children who have lived in family violence and have either lost a pet or begun hurting animals due to exposure to family violence.

Regional visits are a key part of the strategic plan. In April, our Education

team toured two schools around Bunbury, as well as having a display at the Agricultural Show.

Public RelationsIt has been a particularly eventful year for our Public Relations team, especially with the recent national campaign against live export, one of the biggest in RSPCA history.

This issue attracted a great deal of interest and support from the general public in WA for the Society’s position. The media coverage was extensive with stories appearing in print, radio, TV and online nearly daily over a two month period. Some was positive and some critical of the campaign. The debate continued across Facebook and other social media. Clearly the campaign isn’t over and we will continue with our efforts to have live export phased out and replaced with a carcass only trade.

Media coverage of Inspectorate cases is also a significant component of the PR Department’s activities, with recent court cases attracting widespread press attention.

Million Paws Walk media sponsorship with The West Australian, Mix 94.5FM and Channel TEN was beneficial, with extensive promotion prior to the event. The West has made a $100,000 annual commitment for pro bono event advertising, while TEN gave airtime to our Community Service Announcements over consecutive nights and Mix 95.5FM ran advertisements and live to air reads as well as broadcasting from the event.

Channel TEN weatherman Michael Schultz continues to assist with animal re-homing by broadcasting from PawsCentral fortnightly. Pet of the Week segments are also aired on 98.5 Sonshine FM weekly and online through YouTube. New opportunities to promote pets waiting for adoption are being sought.

Social media has become a vital tool for the Society in communicating with the wider community on animal welfare issues. The number of followers on Facebook and Twitter continues to grow and shows strong support and interest in animal welfare. A review of RSPCA WA’s website is underway to make it more user friendly so to attract more people to our website.

FundraisingDespite many not-for-profit organisations struggling in the wake of the global financial crisis, the Society is in the enviable position of having achieved our fundraising goals for the year due to effective campaigns and fundraising events.

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Direct mail appeals are well supported by the community and the business sector while online donations and online fundraising activities are proving popular with the community and our income is increasing from this medium.

The RSPCA Million Paws Walk again exceeded expectations and proved to be one of the best events of the year in WA’s public events calendar. Grossing over $350,000, it continues to go from strength to strength. The corporate

sector again embraced and supported the event via staff participation, matched giving and cash sponsorships. The donation of a Hyundai i20 car boosted raffle sales.

The Bequest Program had a higher than usual result this year achieving over the $1.5 million dollar mark including the sale of three homes, shares and two vehicles. It is truly wonderful to think that people demonstrate their love of animals in such a way that extends beyond their time, for many years into the future.

The Society relies heavily on in-kind support from people and organisations to assist with animal welfare activities. Our supporters and sponsors are too numerous to list but without them we could not do all that we do for the animals.

The Society Stores continue to raise important funds in a difficult retail climate. The Palmyra store leads the way in sales of designer labels, bric-a-brac and furniture. In the current economic times our Society Stores continue to provide ‘value for money’.

In the 2011 State Budget the Government increased funding to the Society from $250,000 to $500,000 per year, which is most welcome but still only accounts for about 8% of what it currently costs to run the Society.

Volunteering & AuxiliariesOur animals and staff are very appreciative of the invaluable volunteer assistance we receive. The dedicated support of our volunteers continued through the year from both those who come on a regular basis and those who support us at individual events.

For new people wanting to volunteer at RSPCA, an introduction session, held every eight weeks, has been

implemented. After the session, people can register to become a volunteer and are placed on a waiting list until vacancies arise.

Paws Central Shelter currently has 100 volunteers. Everyone has a specific role to perform on their shift and is given animal specific training to support the roles that are being undertaken.

Million Paws Walk volunteer involvement has continued to grow with 250 volunteers this year.

We now have nine “Friends of the RSPCA” Auxiliaries across the State. They are Albany, Broome, Bunbury, Busselton, Esperance, Geraldton, Harvey, Perth and York. Bunbury and Busselton are our newest additions. All Auxiliaries do an enormous amount of work for the Society including fundraising, foster carer based re-homing and subsidised

sterilisation programs. This year Albany’s Auxiliary celebrated its 10th anniversary.

We have just recently arranged with Hills Science Diet to provide food for animals in Auxiliary foster care which mirrors what we provide to our foster carers in Perth.

MembershipImprovements continue to be made to our membership program, offering members discounts, updates and providing them with opportunities to become more involved in the Society.

Members play an important role at RSPCA WA including development and awareness of the Society. We would very much like to increase our number of members and would appreciate existing members encouraging others to join.

Our PeopleIt can truly be said the Society’s most valuable asset is our people and I would like to pay tribute to all staff, who again, have put in an outstanding effort in carrying out the work of the Society. My sincere thanks and appreciation goes to all.

It can be a challenge working for RSPCA: we can’t afford to employ as many staff as we ideally need and can’t afford to pay as much as we would like. In addition, staff at RSPCA are exposed to appalling cruelty and neglect to animals on a daily basis which tears at the emotions and in some cases can result in negative consequences such as compassion fatigue and other forms of stress.

Notwithstanding these challenges, our staff do an amazing job and can be rightly proud of the part they have played in all that we have achieved.

In ConclusionI hope the preceding brief overview will give readers a useful snapshot of the Society’s activities over the last 12 months. All this work has, of course, relied on the support of our Board and I would like to express my thanks and appreciation to all Directors for their good governance.

It is with more than a tinge of sadness that in closing I have to advise that this will be my last Annual Report. After more than 14 years as CEO of RSPCA WA, the time has come for me to retire from full time work and I will have done so before this report goes to print. I have very much enjoyed working for RSPCA WA and it is very pleasing to look back over all that has been achieved by the Society for animal welfare during this time. I have also appreciated working with a lot of very fine people, both internally and externally, and my best wishes go to all.

There is of course much still to be done for the animals and I look forward to providing my ongoing support to the Society and animal welfare in other ways.

Yours for all creatures great and small

Steve Vanstan, RSPCA WA Chief Executive

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sProsecutions 2010-2011Court Charge details Outcome

Perth A man failed to take reasonable steps to alleviate harm to a dog with a skin condition

$2000 fine.Prohibited from being in charge of any domesticated animal for 10 years

Perth A man caused harm to a cat through the use of a prescribed inhumane device (steel jaw trap).

$2500 fine.

Armadale A man maliciously wounded a dog by shooting it twice with a shotgun. Found guilty. $4000 fine

Midland A man maliciously wounded a dog by striking it several times to the head with a hammer

$4000 fine. Permanently prohibited from being in charge of a domestic animal.

Mandurah A woman charged with ill-treating a dog by throwing it against a wall several times

9 month Community Based Order. Permanently prohibited from being in charge of a domestic animal

Mandurah A man charged with ill-treating a dog by taking it into the ocean and forcing it underwater several times.

$2000 fine

Mt Barker A man charged with failing to provide proper and sufficient food to about 660 head of cattle and failing to take reasonable steps in relation to seven head of cattle.

$4000 fine $45,000 costs awarded to RSPCA.Ordered to comply with RSPCA directions in respect of his cattle

Perth A man charged with ill-treating a dog by kicking it. Found not guilty.

Perth A man charged with failing to take reasonable steps in relation to an emaciated dog suffering from a skin condition and open sores.

Fined $2000. Prohibited from being in charge of a dog for 3 years

Joondalup A woman charged with not taking reasonable steps in relation to a dog that was unable to stand due to a painful infection resulting from a dog attack

Fined $4000. Permanently prohibited from being in charge of a domestic animal

Esperance A man charged with ill-treating a dog by kicking it then drowning it in an Esky.

Fined $5,000.12 month prison sentence, suspended for 18 months.

Perth A man charged with not taking reasonable steps in relation to a cat that suffered from a cancerous ear.

Found guilty.$3,000 fine

Fremantle A man charged with breaching a court prohibition order $2,000 fine

Fremantle A woman charged with ill-treating a cat by tormenting it in front of a dog $3,000 fine

Joondalup A woman charged with not taking reasonable steps in relation to a dog that could not move and was covered in sores and infested with maggots.

$10,000 fine.Permanently prohibited from being in charge of a domestic animal

Perth A man charged with ill-treating a cat by kicking it, throwing it in the air and using it as a plaything for his dogs.

$20,000 fine

Albany A man charged with breaching a court prohibition order. $1,500 Conditional Release Order for 12 months

Geraldton A man charged with ill-treating a dog by allowing it to become emaciated, infested with fleas and have an untreated ear infection

$2,000 fine

Meekatharra A man charged with ill-treating two dogs by allowing them to become infested with ticks.

$2,000 fine

Geraldton A woman charged with not taking reasonable steps in relation to three dogs suffering from flea infestation and inadequate nutrition

$2,000 fine

Katanning A man failed to provide proper and sufficient food to approximately 250 head of cattle

Prosecution in progress

Armadale A woman failed to take reasonable steps to alleviate harm to a dog which was in poor condition and suffering sores and hair loss


Armadale A man charged with using an inhumane device (steel jawed trap) on a cat. Prosecution in progress

Perth A man charged with not taking reasonable steps in relation to a calf suffering from ‘pink eye’ and breaching a court prohibition order.


Joondalup A man charged with not taking reasonable steps in relation to a dog that could not move and was covered in sores and infested with maggots.

Prosecution in progress.

Fremantle A man charged with failing to take reasonable steps in relation to a dog injured in a dog attack and obstructing an RSPCA Inspector.


Armadale A man & woman charged with ill-treating a cat by not seeking vet treatment for an eye condition and skin disease.


Perth A woman charged with recklessly poisoning a dog Prosecution in progress

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RSPCA WA Board 2010-2011

RSPCA WA Staff Full Time and Part Time as of June 30 2011

Chief Executive OfficerSteve Vanstan

Executive ManagersBetty Cottrell (Marketing) Ross Lawrie (Animal Operations)

InspectorateDr Chris Jones Jacqi Dinis Keith Gibney Bruce Henderson Tania Lyon Natalie McWhinney Helen Milne Ken Ostle Ruth Piper Robyn Power Maureen Rogers Ian Whyborn

PawsCentral Animal ShelterTony Douthat Tahlia Barry Sheridan Brinsley Lisa Chester-Dunn Candice Dalgarno Pauline Davis Rebecca Donhardt Natalie Foster Loralie Franklin Meghann Grice Rachel Higgs Sheryl Killeen Nina Kirkham Tony Larcombe Danielle McGreavy Dennis McNeil Amy Shackles Charlotte Smithson Claire Tana Van Be Tran

VeterinaryDr Joanna Schirrman Dr Rachel Blackmore Taylor Jamieson Rae Johnson Joanne Kaighin

EducationMike Bryant Peta Eddy Belinda Goddard Rochelle Graham Sharon Munro Rowena Oakes

Corporate ServicesRobert McKimmie June Crossley Lynn Douglas Michelle Fenton Nicolette Marsh Sue Rowbottom Donna Wieland

MarketingDonna Dagg Amanda Griffiths Kelsey-Anne Hotker Carol Lyon Tim Mayne Hannah McAll Renee Meager Emma-Jane Morcombe

StoresJoy Ball Victoria Adamini Jeanette Bignell Stephen Bloodworth Lorraine Bottrell June Cooper Stuart Gray Peggy Jackson Beth Lennon Linda Mc Donough Paul Monger Lynette Spark Susan Stewart Kim Taylor Christine Vaughan Carol Webb Melanie Wells Rita Wojciechowski

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President Lynne Bradshaw

Vice PresidentIan Cowie

TreasurerAndré Brender-A-Brandis (Appointed Board Member, Chartered Accountant)

DirectorsDr Alan Croxford

Megan Dare

Jeanette De Landgrafft

Greg Italiano (Appointed Board Member, WA Police)

Brad Jolly (Appointed Board Member, Department of Local Government)

Michelle MacKenzie

Dr Tim Mather

Heidi Shields

Don Thomson

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The Royal Society For Prevention of Cruelty to Animals Western Australia Inc.

Financial Statements for the year ended 30 June 2011

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Independent Auditor’s Report 9

Statement by Board of Directors 10

Statement of Comprehensive Income 11

Statement of Financial Position 12

Statement of Changes in Equity 13

Statement of Cash Flows 14

Notes to the Financial Statements 15

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38 Station StreetSubiaco, WA 6008 PO Box 700 West Perth WA 6872 Australia

Tel: +8 6382 4600Fax: +8 6382 4601 www.bdo.com.au

BDO Audit (WA) Pty Ltd ABN 79 112 284 787 is a member of a national association of independent entities which are all members of BDO (Australia) Ltd ABN 77 050 110 275, an Australian company limited by guarantee. BDO Audit (WA) Pty Ltd and BDO (Australia) Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation (other than for the acts or omissions of financial services licensees) in each State or Territory other than Tasmania.

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF RSPCA WA (INC)

Report on the Financial Report

We have audited the accompanying financial report, being a special purpose financial report of RSPCA WA (Inc) (“the Association”), which comprises the statement of financial position as at 30 June 2011, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, a summary of significant accounting policies within Note 1, other explanatory notes and the boards’ declaration.

The Board’s Responsibility for the Financial Report

The Board of the Association are responsible for the preparation of the financial report, and have determined that the accounting policies described in Note 1, are appropriate to meet the financial reporting requirements of the constitution and are appropriate to meet the needs of the members. The Board’s responsibility also includes such internal control as the Board determine is necessary to enable the preparation of a financial report that is free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. No opinion is expressed as to whether the accounting policies used, as described in Note 1, are appropriate to meet the needs of the members. We have conducted our audit in accordance with Australian Auditing Standards. Those 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 the auditor’s judgement, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control 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 control. An audit also includes evaluating the reasonableness of accounting estimates made by the board, as well as evaluating the overall presentation of the financial report.

The financial report has been prepared for distribution to members for the purpose of fulfilling the board’s financial reporting requirements under the constitution. We disclaim any assumption of responsibility for any reliance on this report or on the financial report to which it relates to any person other than the members, or for any purpose other than that for which it was prepared.

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.

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Basis for Qualified Opinion

Cash donations including bequests are a significant source of revenue for the Association. The Association has determined that it is impracticable to establish control over the collection of cash donations prior to entry into its financial records. Accordingly, as the evidence available to us regarding revenue from this source was limited, our audit procedures with respect to cash donations had to be restricted to the amounts recorded in the financial statements. We therefore are unable to express an opinion over the completeness of cash donations.

Qualified Auditor’s Opinion

In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph the financial report presents fairly, in all material respects, the financial position as at 30 June 2011 and its financial performance and cash flows for the year ended on that date in accordance with the accounting policies set out in Note 1 to the financial statements.

BDO Audit (WA) Pty Ltd

Chris BurtonDirector

Perth, Western Australia Dated the 29th day of September 2011.

RSPCA WA Inc. 30th June 2011 RSPCA WA INC. Statement by the Board For The Year Ended 30 June 2011The RSPCA WA Inc. Board of Directors has determined that the Association is not a reporting entity and that this special purpose financial report has been prepared in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations), and other mandatory professional reporting requirements in Australia. The specific accounting policies applied are outlined in Note 1 to the financial statements.

In the opinion of the RSPCA WA Inc. Board of Directors, the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and the Notes to the Financial Statements:

1. Presents fairly the financial position of RSPCA WA Inc as at 30 June 2011 and its performance for the year ended on that date.

2. At the date of this statement, there are reasonable grounds to believe that RSPCA WA Inc will be able to pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the RSPCA WA Inc. Board of directors and is signed for and on behalf of the Board by:

President Honorable Treasurer

Dated this Twenty-ninth day of September, 2011

11

RSPCA WA Inc. 30th June 2011

Finan

cial Statem

ents

Statement of Comprehensive Income Financial Year Ended 30 June 2011

Note 2011 2010

$ $

Revenue from continuing operations 2 7,567,612 6,708,228

Other Income 23,000 2,000

Profit on sale of Assets 50,382 -

Employee Expense (3,748,874) (3,386,117)

Depreciation Expense (355,499) (327,804)

Operating Lease Expense (170,013) (150,098)

Other Expenses 2.1 (2,195,091) (2,114,990)

Finance costs 14 (39,856) (16,125)

Investment Disposal - 87,078

Investment Property Expenses (32,035) (2,719)

Impairment of Trade Debtors (22,643) (12,653)

Impairment of Other Debtors (16,454) -

Loss on Sale of Investments (12,514) -

Impairment of Inventories (15,941) (12,426)

Loss on sale of Plant and Equipment (11,308) (5,321)

Surplus for the year 1,020,764 769,053

Other Comprehensive Income

Available-for-sale - financial assets (90,519) (1,191)

Total comprehensive income for the year 930,245 767,862

The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes

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Statement of Financial Position as at 30 June 2011

Note 2011 2010

$ $

Current assets

Cash and Cash Equivalents 4 502,253 1,129,290

Trade and Other Receivables 5 583,297 360,242

Inventory 6 46,264 81,182

Financial Assets 7 5,937,366 4,348,479

Non Currrent Assets held for Sale 7.1 - 535,000

Total Current Assets 7,069,182 6,454,193

Non Current Assets

Property Plant and Equipment 8 3,458,986 3,323,439

Intangible Assets 8.2 29,226 26,160

Total Non Current Assets 3,488,212 3,349,599

TOTAL ASSETS 10,557,394 9,803,792

Current Liabilities

Trade and Other Payables 9 515,738 519,942

Employee Provisions 10 191,260 185,913

Interest bearing Liabilities 11 48,000 48,000

Lease Commitments 13 20,976 46,831

Total Current Liabilities 775,973 800,686

Non Current Liabilities

Employee Provisions 10 133,227 148,231

Interest bearing Liabilities 11 120,945 183,231

Non Interest bearing Liability 12 2,000 2,000

Lease Commitments 13 21,640 97,471

Total Non Current Liabilities 277,812 430,933

TOTAL LIABILITIES 1,053,785 1,231,619

NET ASSETS 9,503,609 8,572,173

EQUITY

Retained Surplus 15 9,594,129 8,573,364

Financial assets Reserve 15 (90,519) (1,191)

TOTAL EQUITY 9,503,609 8,572,173

The above Statement of Financial Position should be read in conjunction with the accompanying notes

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Finan

cial Statem

ents

Statement of Changes in Equity

Financial Year Ended 30 June 2011

Retained earnings Available for Sale Investment Reserve Total

$ $ $

Surplus at 1 July 2009 7,804,311 (53,739) 7,750,572

Surplus 769,062 - 769,053

Disposal of investment - 53,739 53,739

Available for sale - financial assets - (1,191) (1,191)

Total Comprehensive Income 2010 769,062 52,548 821,601

Surplus at 30 June 2010 8,573,373 (1,191) 8,572,173

Surplus for the year 1,020,764 - 1,020,764

Disposal of investment - 1,191 1,191

Available for sale - financial assets - (90,519) (90,519)

Total Comprehensive Income 2011 1,020,764 (89,328) 931,436

Balance at 30 June 2011 9,594,138 (90,519) 9,503,610

The above statement of changes in equity should be read in conjunction with the accompanying notes

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Statement of Cash FlowsFinancial Year Ended 30 June 2011

Note 2011 2010

$ $

Cash Flows from Operating Activities

Receipts from Donors and other services provided 5,547,233 4,896,303

Legacies and Bequest (including Trust interest) 1,508,227 1,069,843

Operating Grant receipts 250,000 250,000

Payment to suppliers and employees (6,160,562) (5,637,988)

Other Income 23,000 -

Franking credits received 7,394 -

Investment Interest received - -

Interest paid (39,856) (16,126)

Interest received 12,269 202,392

Net cash provided by operating activities 21 1,147,705 764,424

Cash flows from investing activities

Proceeds from sale of property, plant and equipment 32,975 32,414

Payments for intangible assets (4,480) -

Purchase of Plant and equipment (523,534) -

Proceeds from the sale of investments 2,567,435 (407,473)

Purchase of investments (4,330,000) 1,763,399

Proceeds from the sale of property 646,832 (1,512,202)

Net cash used in investing activities (1,610,772) (123,862)

Cash flows from Financing Activities

Payment of borrowings (163,970) (85,867)

Net cash used in financing activities (163,970) (85,867)

Net (decrease)/increase in cash and cash equivalents (627,037) 554,695

Cash and cash equivalents at the beginning of the year 1,129,290 574,595

Cash and cash equivalents at the end of the year 4 502,253 1,129,290

The above statement of cash flows should be read in conjunction with the accompanying notes

15


Finan

cial Statem

ents

Notes to and forming part of the Financial Statements

Financial Year Ending 30 June 2011

Note 1: Statement of Significant Accounting Policies

The Financial Statements cover The Royal Society for the Prevention of Cruelty of Animals WA (Inc)

as an Association incorporated in Western Australia under the Associations Incorporation Act of 1987.

The Purposes of the Association shall be to:

• promote animal welfare and kindness to animals;

• prevent or suppress cruelty to animals; and

• do all such lawful acts as the Association may consider conducive

or incidental to the attainment of these purposes.

The Financial Statements are presented in Australian dollars. The registered office and principal place of business is

108 Malaga Drive, Malaga,Western Australia.

Basis of PreparationThese Financial Statements are a special purpose financial report prepared to satisfy the financial report preparation requirements of the Association Incorporation Act of Western Australia. The accounts comply with all recognition and measurement criteria of the Australian International Financial Reporting Standards.

The statements have been prepared in accordance with the requirements of the Corporations Act 2001, and have disclosures required under the following applicable Australian Accounting Standards and Australian Accounting Interpretations:

AASB 101: Presentation of Financial Statements;

AASB 107: Cash Flow Statements;

AASB 108: Accounting Policies, Changes in Accounting Estimates and Errors;

AASB 110: Events after the Balance Sheet Date;

AASB 116: Property, Plant and Equipment

AASB 1031: Materiality;

AASB 1048: Interpretation and Application of Standards.

The Financial Statements have been prepared on an accrual basis and is based on historical costs, modified where applicable by measurement at fair value of selected non-current assets, financial assets and financial liabilities.

(a) Income TaxThe Association is exempt from income under Section 50-5 of the Income Tax Assessment Act 1997.

(b) InventoriesInventories for sale are measured at the lower of cost and net releasable value. Inventories non for resale or use with no recharge are valued at fair value. Donated inventories which are not able to be valued are carried at nil value in the Statement of Financial Position .

(c) Property, Plant and EquipmentEach class of property, plant and equipment is carried at cost.

Items of plant and equipment are depreciated over their estimated useful lives to their estimated residual value on a diminishing value or straight line basis so as to write off their value progressively over their estimated useful lives commencing from the time the asset is ready for use.

The following depreciation rates are used ;

Buildings 2% to 5% straight line based on the effective life of the asset.

Improvements and Equipment 20% to 35% diminutive based on the effective life of the asset

Motor Vehicles 22.5% to 25% diminutive and straight line based on the effective life of the asset

16


Gains and losses on disposals are determined by comparing proceeds to the carrying amount of the asset. These are included in the Statement of Comprehensive Income.

(d) LeasesLeases of fixed assets where substantially all the risks and benefits incidental to ownership of the asset but not the legal ownership are transferred to the Association are classified as financial leases.

Leased assets are depreciated on a diminished value over the estimated useful lives where it is likely that the Association will obtain ownership of the asset.

Lease payment for operating leases, where substantially all the risks and benefits remain with the lessor are charged as expenses in the periods which they occur.

(e) Financial Instruments – initial recognitionHeld to Maturity investments which are short-term deposits are valued at cost upon initial recognition and classified as Held to Maturity within Financial Assets.

Available for Sale investments in managed funds are initially valued at fair value being the purchase price of the investments upon initial recognition and classified as Available for Sale within Financial Assets.

(f) Financial Instruments – derecognitionFinancial assets are derecognised where the contractual rights to the receipt of cash flows expires or the asset is transferred to another party whereby the Association no longer has any significant continuing involvement in the risks and benefits associated with the asset. Financial liabilities are derecognised where the relate obligations are either discharged, cancelled or expire. The difference between the carrying value of the financial liability extinguished or transferred to another party at fair value of consideration paid, including the transfer of non cash assets or liabilities assumed is recognised in the Statement of Comprehensive Income.

Subsequent Measurement of Financial Assets after initial recognitionHeld to maturity investments

Held to maturity investments are non-derivative financial assets that have fixed maturities and fixed or determinable payments and it is the Association's intention to hold these investments to maturity.

They are subsequently measured at amortised cost using the effective interest rate method.

Interest earned at maturity is reinvested in the financial instrument at cost.

Available-for-sale financial assets

Available-for-sale financial assets are non derivative financial assets that are either designated as such or that are classified in any other categories. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments such as managed fund Investments. At the end of year are revalued at current market prices.

Where distributed contributions are reinvested in the funds they form part of the carrying value at the date they are reinvested and are recognised at fair value.

Financial Liabilities

Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost using the effective interest rate method.

Impairment

At each reporting date, the Association assesses whether there is objective evidence that a financial instrument has been impaired. In the case of available for sale financial instruments a prolonged decline in the value of the instrument is considered to determine whether impairment has arisen. Impairment losses are recognised in the Statement of Comprehensive Income.

(g) Impairment of AssetsAt each reporting date, the Association reviews the carrying value of its definite useful life tangible and intangible assets to determine if whether there is any indication that those assets have been impaired.

If such an indication exists, the recoverable amount of the asset, being higher of the asset's fair value less costs to sell and value in use, is compared to the asset's carrying value. Any excess of the asset's carrying value over its recoverable amount is expensed in the Statement of Comprehensive Income.

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RSPCA WA Inc. 30th June 2011 Finan

cial Statem

ents

Intangible Assets that have an indefinite useful life are assessed for impairment annually as required by the standard. The assessment process is the same as definite useful life assets where an indication of impairment exists.

Where it is not possible to estimate the recoverable amount of an individual asset, the Association estimates the recoverable amount of the cash - generating unit to which the asset belongs.

(h) Employee benefits(1) Short-term Employee Benefits

Short-term employee benefits are employee benefits (other than termination benefits) which fall due wholly within 12 months after the end of period in which those services were rendered.

They comprise wages, salaries and short-term compensation absences payable within 12 months and non mandatory benefits such as salary continuance and permanent and temporary insurance benefits.

(2) Other Long-Term Employee Benefits (Provisions)

Other long-term employee benefits include long service leave payable 12 months or more after the end of the period in which employee services are rendered. Recognition of long service leave commences when the employee has reached 5 years of service and under legislation can be paid out after 7 years of Long Service Leave.

(i) Cash and Cash EquivalentCash and cash equivalents which include cash on hand, cash held at call with banks and other short-term highly liquid investments.

(j) Revenue RecognitionRevenue from the sale of goods is recognised when control has passed to the purchaser.

Revenue from the rendering of a service is recognised upon delivery of the service to the customer.

Revenue from grants is recognised when control of moneys is obtained and the amount of revenue can be measured reliably.

Short term interest and managed funds distributions are recognised when the right of payment is established.

Donations and bequests are recognised upon receipt.

Material donations of goods in kind are recognised as income at the fair net value of the underlying asset.

(k) GSTRevenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST included is not recoverable from the Australian Taxation Office. In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of the item of the expense. Receivable and payables in the Statement of Financial Position are shown inclusive of GST.

Cash flows are presented in the Statement of Cash Flows on a gross basis , except where for the GST component of investing and financial activities, which are disclosed as Cash Flows from Operating Activities.

(l) Borrowing costsBorrowing costs are recognised as an expense in the period in which they are incurred.

(m) Comparative FiguresWhen required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial year.

(n) Investment propertiesInvestment property, principally comprising freehold buildings, is held for long term rental yields and is not occupied by the Association. Investment property is carried at cost and depreciated at a rate of 5% straight line based on the effective life of the asset.

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(o) Trade ReceivablesTrade receivables are recognised initially at fair value and subsequently measured at amortising cost using the effective interest method, less provision for doubtful debts and impairment.

Collectibility of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectible are written off by reducing the carrying amount directly. An allowance account (provision for bad debts) is used when there is objective evidence that the Association will not be able to collect all amounts due according to the original terms of receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments (more than 30 days overdue) are considered indicators that the trade receivable is impaired. The amount of impairment allowance is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate.

Cash flows relating to short-term receivables are not discounted if the effect of discounting is immaterial.

The amount of the impairment loss is recognised in the Statement of Comprehensive Income within other expenses. When a trade receivable for which an impairment allowance had been recognised becomes uncollectable in a subsequent period, it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited against other expenses in the Statement of Comprehensive Income.

(p) Trade and other payablesThese amounts represents liabilities for goods and services provided to the Association prior to the end of financial year which are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition.

(q) BorrowingsBorrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in the Statement of Comprehensive Income over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.

Borrowings are removed from the Statement of Financial Position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in other income or finance cost.

Borrowings are classified as current liabilities unless there is an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.

(r) Critical Accounting Estimates and JudgementsThe Association evaluates estimates and judgements incorporated into the financial statement based on historical knowledge and best available current information.

Estimates assume a reasonable expectation of future events and are based on current trends and economic data.

Key Estimates - Impairment

The Association assesses impairment at each reporting date by evaluating conditions specific to the Association that may lead to impairment. Where impairment triggers exists, the recoverable amount of the asset is determined. Value-in-use calculations performed in assessing recoverable amounts incorporate a number of key elements.

Key Assumption - Doubtful Debts

Due to the nature of the Association's normal operating conditions it is unlikely to have doubtful debts.

Costs awarded by the courts for successful prosecution cases included in the debtors fall outside the normal operating conditions. Due to the unique nature of these debtors the Board has determined that where repayment of the costs has not been commenced within 12 months being awarded by the courts the debtors will be treated as doubtful debts because of the uncertainty as to when and if they will be recovered.

Where it can be determined the debt will never be recovered it will treated as impaired

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Finan

cial Statem

ents

Note 2: IncomeAn analysis of the Association's income is as follows

Income 2011 2010

Donations 667,211 707,098 Donated Goods and Services 16,458 32,688 Legacies and Bequests 1,508,227 1,379,843 Fundraising Activities 2,313,025 2,015,963 Services - Dog Training 175,182 180,817 Services - Education 23,078 25,692 Services - Inspectorate 149,265 27,623 Services - Shelter 514,824 554,169 Goods Sold - Shelter 178,932 201,886 Goods Sold - Stores 859,300 878,195 Goods Sold - Auxiliaries 97,339 87,043 Grants - Government 250,000 250,000 Grants - Other 324,837 136,576 Dividends 165,453 - Investment Income 298,603 202,392 Membership Subscriptions 25,880 28,243

7,567,613 6,708,228

Note 2.1: Other Operating Cost An analysis of the Association’s other costs are as follows:

Other Operating Costs 2011 2010

Advertising 55,562 39,023 AGM & Board Expenses 35,311 27,072 Animal Welfare direct costs 412,773 457,422 Audit 21,445 30,636 Bank Charges 30,422 33,178 Cleaning 63,281 74,094 Communications - Phone - Two Way 68,387 66,873 Computer and internet costs 80,214 79,289 Dog training expenses 76,259 75,685 Doubtful Debt - 36,840 Electricity 52,355 49,927 Fundraising Costs 362,191 374,924 Goods Purchased - Shelter 118,819 115,950 Insurance 37,527 36,003 Membership Costs 22,298 8,419 Motor vehicle expense//lease 109,091 116,923 Other Service Expenses 297,010 263,748 Postage 25,470 31,112 Printing & Stationery 37,736 38,155 Rates & Taxes 17,547 15,402 Repairs & Maintenance 57,327 50,551 Retail Expenses 21,361 21,364 Subscriptions 192,707 72,401 Total other costs 2,195,091 2,114,990

Auditor Remuneration 2011 2010During the year the following fees were paid or payable for services provided by the auditor BDO Audit (WA) Pty Ltd Auditing or reviewing the Financial Statements

21,445 30,636

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Note 3: Change in accounting policies

Not Applicable for the current financial year

Note 4: Cash and Cash Equivalents 2011 2010

Cash at Bank 497,621 1,124,657Cash on hand 4,633 4,633

502,253 1,129,290

Note 5: Trade and Other Receivables 2011 2010

Trade Receivables 409,383 172,531Less Provision for doubtful debts (79,483) (56,840)

329,900 115,691

Other ReceivablesPrepayments 109,643 175,772Franking credits receivables 95,945 7,394Accruals related to other receivables 47,810 61,385

253,397 244,551

Total 583,297 360,242

2011 2010Provision for doubtful debtsOpening balance 1 July 56,840 20,000Provision for doubtful debts recognised in the year 22,643 49,493Receivables written off during the year - (12,653)Unused amount reversed - -Closing balance 30 June 79,483 56,840

The above debts are considered doubtful given the financial difficulties of these debtors.

Note 6: Inventories 2011 2010

Goods for resale - at cost 28,297 54,726Goods not for resale - fair value 17,968 26,456Total Inventories 46,264 81,182

Note 7: Financial assets 2011 2010

Financial assetsHeld to Maturity 3,170,690 4,201,123Accrued dividends 34,523 -Available-for-sale 2,732,153 147,356

5,937,366 4,348,479

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Finan

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ents

Note 7.1 Non Current Assets held for Sale 2011 2010

2 Truscan Close, Cooloongup - 225,00027 Bosley Street Sunset Beach - 310,000

- 535,000

Note 8: Property Plant and equipment

Tangible assets 2011 2010

Land and Buildings at cost 3,294,647 3,291,299 Less Accumulated Depreciation (1,017,151) (915,241)

2,277,496 2,376,058

Plant and Equipment 1,040,466 904,478 Less Accumulated Depreciation (573,313) (481,795)

467,153 422,683

Infrastructure 513,253 367,135 Less Accumulated Depreciation (149,271) (139,154)

363,982 227,981

Motor vehicles 587,719 523,009 Less Accumulated Depreciation (237,363) (226,292)

350,355 296,717

Total Property Plant and Equipment 3,458,986 3,323,439

Note 8.1: Intangible assets 2011 2010

Oral History - RSPCA WA 26,160 26,160 Web development 4,480 - Less Amortisation (1,414) -

29,226 26,160

Total Fixed Assets 3,488,212 3,349,599

Note 9: Trade and other payables 2011 2010

Trade and other payables 501,240 507,090 Grants not yet earned 7,467 7,462 Revenue received in advance 7,031 5,390

515,738 519,942

There are no amounts expected to be settled greater than 12 months.

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Note 10: Employee Provisions 2011 2010

CurrentProvision for Annual Leave 191,260 185,913

Non CurrentProvision for Long Service Leave 133,227 148,231

324,486 334,144

Note 11: Interest bearing liabilities 2011 2010

CurrentCommercial Loan - Police & Nurses 48,000 48,000

Non CurrentCommercial Loan - Police & Nurses 120,945 183,231

168,945 231,231

Note 12: Non Interest bearing liability 2011 2010

Perpetual - Miss H Finley 2,000 2,000

Note 13: Lease commitments 2011 2010

CurrentMotor Vehicle Leases 20,976 46,831

Non CurrentMotor Vehicle Leases 21,640 97,471

42,616 144,302

The above represents future commitments under finance leases secured over the assets of the Association as disclosed in note 8There are no commitments under non-cancellable operating leases as at 30 June 2011.

Note 14: Financing Costs 2011 2010

Interest - General 3,888 1,408Interest - Loan 18,007 14,717Investment costs 17,960 -

39,856 16,125

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Note 15: Equity 2011 2010

ReservesFinancial assets revaluation reserve (90,519) (1,191)

Movements

Financial assets revaluation reserveBalance 1 July (1,191) (1,191)Revaluation during the year (89,328) - Balance 30 June (90,519) (1,191)

Retained surplus 2011 2010

Balance 1 July 8,573,364 7,804,311Surplus for the year 1,020,764 769,053Balance 30 June 9,594,129 8,573,364

Financial assets revaluation reserveThe financial reserve records revaluation of financial assets to reconcile the value with the current market price.

Note 16: Contingent Liabilities and Contingent Assets

At the date of presenting these accounts of the Association there are no court cases that could impact materially on its current financial position.

At the date of presenting these accounts of the Association there is a public liability insurance claim which is pending and whose costs have been taken into account by our insurer and should not impact on the current or future financial records of the Association.

At the time of the preparation of the accounts there are confirmed expectations of receipts for legacies and bequests of $1,000,000 for the next financial year.

Note 17: Events after the Reporting Date

There were no events after the reporting date that materially affected the Financial Statements.

Note 18: Related Parties and Key Management Personnel

Transactions entered into during the year with Directors, their firms and associated entities are within normal customer relationships on terms and conditions no more favourable to those available to other members and customers. This includes the payment of usual members’ subscription and receipt of normal benefits of membership.

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Note 21: Reconciliation of Net Cash provided by Operating Activities to Surplus

2011 2010

Surplus for the year 1,020,764 1,822,533 Non Cash Items in surplus from ordinary activitiesDepreciation 354,085 299,740 Amortisation 1,414 28,064 Disposal of fixed assets - 5,321 Profit on disposal of financial assets (50,382) (87,078)Impairment costs 56,218 (1,191)Cash flow from non-operating activities - (310,000)Changes in assets & liabilities net(Decrease) Increase in Debtors (239,509) 55,150(Increase) Decrease in Creditors (4,204) (33,285)Increase (Decrease) in Inventories 18,977 (2,928)(Increase) Decrease in Provisions (9,657) 41,578

Net cash provided by operating activities 1,147,706 764,424

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Note 8: Property Plant and Equipm

ent

Land and Buildings

Building and Infrastructure

under construction

Investment

PropertyPlant and

Equipment

InfrastructureIntangible

Assets

Total

Movem

ents in Carrying A

mounts

$$

$$

$$

$O

pening balance at 1 July 20092,373,340

101,221 -

534,829 91,267

13,080 3,113,737

Additions for Year173,308

-225,000

272,649 58,807

13,080 742,844

Transfer of Assets under construction

26,362 (101,221)

--

74,859 -

-Reallocation of plant and equipm

ent-

--

(93,937)93,937

--

Impairm

ent of plant and equipment

--

-(21,239)

--

(21,239)D

isposals for the year-

--

(24,424)-

-(24,424)

Depreciation expense

(99,495)-

-(93,414)

(85,345)-

(278,254)Closing balance at 30 June 2009

2,473,515 0

225,000 574,464

233,525 26,160

3,532,664 O


-225,000

574,464 233,525

26,160 3,532,664


--

392,166 11,895

-407,462

Transfer of Assets under construction

--

--

--

-D

isposals for the year-

-(225,000)

(37,723)-

-(262,723)

Depreciation expense

(100,858)-

-(209,507)

(17,439)-

(327,804)Closing balance at 30 June 2010

2,376,058 -

-719,400

227,981 26,160

3,349,599 O


--

719,400 227,981

26,160 3,349,599


--

359,139 158,163

4,480 525,130

Disposals for the year

--

-(28,864)

(2,153)-

(31,017)D

epreciation expense(101,910)

--

(232,167)(20,008)

(1,414)(355,499)

Closing balance at 30 June 20112,277,496

0 0

817,508 363,982

29,226 3,488,212

Plant and equipment includes the follow

ing amounts w

here the Association is a lessee under a finance lease:

20112010

Motor vehicles

Cost 128,763

283,469Accum

ulated depreciation (31,463)

(71,764)N

et book amount

97,300211,705

LoansThe loan w

ith Police and Nurses Credit Society is secured by a charge in respect of the A

ssociation's property asset held in Palmyra.

20112010

Cost of the Palmyra property

288,211288,211

Accumulated depreciation

(93,751) (88,543)

Net book am

ount194,460

199,668

The Association's m

ain headquarters buildings in Malaga are subject to a restrictive covenent preventing the sale of these assets by the A

ssociation.

In January 2009 the Association had an independent valuation carried out on its land and building assets held at both its M

alaga and Palmyra operations. The

total values placed on the land and building assets at these locations was $3,399,000 and $838,000 respectively, how

ever, in respect of the Malaga assets only the

building assets were valued. A

s the accounting policy of the Association is to account for these assets at the cost values these revaluations have not been booked

as revaluations in these financial statements.

RSPCA ANIMAL WELFARE CENTRE108 Malaga Drive Malaga WA 6090

PO Box 3147 Malaga WA 6945

P 08 9209 9300 F 08 9248 3144

Country Cruelty Complaints: 1300 CRUELTY (1300 278 3589)

SOCIETY STORESPalmyra 59 Carrington Street Palmyra WA 6157 P 08 9319 1985 Bibra Lake Cnr Port Pirie Dr & Port Kembla Drive Bibra Lake WA 6163 P 08 9418 3300

Mirrabooka 20 Cobbler Place Mirrabooka WA 6061 P 08 9207 1893 Port Kennedy Unit 3, 1-5 Sunlight Drive Port Kennedy WA 6172 P 08 9524 5257

AUXILIARIESAlbany Auxiliary Broome Auxiliary Bunbury Auxiliary Busselton Auxiliary

Esperance Auxiliary Geraldton Auxiliary Harvey Auxiliary Perth Auxiliary York Auxiliary

RSPCA WA thanks all our sponsors in 2010-2011 for their amazing support

This paper is produced by plantation pulp.

Annual Report 2011 - RSPCA Western Australia

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Transcript of Annual Report 2011 - RSPCA Western Australia