Celebrating Years of Promoting Kindness to Animalswith kindness and respect. Objective The objectives of the Society are to prevent cruelty to animals and birds and to promote kindness

A n n u A l R e p o R t J u l y 2 0 1 2 t o J u n e 2 0 1 3

The Society for Prevention of Cruelty to Animals

Celebrating Years of Promoting Kindness to Animals

S P C A A N N U A L R E P O R T 2 0 1 2 - 1 3 | 1

02 Objectives & Mission of SPCA

04 Chairman’s Foreword

06 A year in review: Executive Director’s Message

08 Corporate Governance

09 Organisation Chart

08 Management Committee

10 Staff / Key Management

12 SPCA at a Glance

13 Inspectorate

17 Shelter Operations

18 Animal Welfare Issues

20 Education

24 Future Plans of SPCA

27 Fundraising

28 Volunteering

29 Acknowledgements

32 Financials


Funding

The SPCA does not receive any grant from

the government. The Society exists solely

on donations and fund raising activities

to run its various animal welfare services.

Finance

BANKERS: DBS Bank Ltd,

The Hongkong and Shanghai

Banking Corporation Ltd

INVESTMENT ADVISOR:

HSBC Trustees (Singapore) Ltd

AUDITORS: Fiducia LLP

Services• A 24-hour emergency service for sick, injured and very young animals

• Investigation of cruelty complaints

• Public education programme for students and adults

• Sterilisation voucher programme for strays

• A clinic for basic treatment of stray animals

• Adoption programme

• A service for lost and found pets

• Advocacy for the humane treatment of animals

• Running an animal shelter


The Society for the Prevention of Cruelty to Animals

was set up in 1947 and registered under the Societies Act on 30 March 1961. - ROS No. 1055/47

Vision A compassionate

Singapore where all

animals are treated

with kindness and

respect.

ObjectiveThe objectives of the

Society are to prevent

cruelty to animals and

birds and to promote

kindness to animals

and birds.

MissionTo promote kindness

and prevent cruelty

to animals through

education, advocacy

and action.

Ambition To be the leading

authority and

advocate on animal

welfare and cruelty

issues in Singapore.


Chairman’s ForewordIt has been over a decade since we first approached the government to source for a new location to run our operations, as the lease for our premises at Mount Vernon was to expire towards the end of 2012. We now have an extension of lease, but it expires at the end of next year. There were hurdles along the way in finding the most suitable plot, but in 2011, we were fortunate to receive the offer of a 20-year lease on a sizeable piece of land (0.8 hectares) which would be about two and a half times the size of our existing premises. That land has cost us $516,206; the building costs are projected to be in the region of $5,000,000, and the fitting-out costs an estimated $650,000.

When we originally planned our new building, we first established a shared vision of wishes and needs for the new premises with the input of SPCA management and staff, and this gave us an estimate of the cost. In the last year we held a design competition, and chose the design of Richard Ho Architects, on the recommendation of our select judging panel, composed of independent consultants and SPCA management. It is an exciting and ambitious project, not only for a bigger and better environment for the animals, staff and volunteers, but also an improved and expanded animal shelter where we can focus on rehabilitating the sick and abused victims that come through our doors; a place where adults and children alike, can gather to learn more about pet care, or simply share their experiences.

Knowing that a re-building project was ahead of us made SPCA careful to accumulate reserves in the years leading up to 2012. Prudent expenditure and necessary budgeting have given us confidence to plan ahead for the move. As much as we are delighted to be relocating to more spacious premises, we have to expect that it will mean increased operating costs. We will be undertaking more fundraising initiatives, so that SPCA may continue in its mission of promoting kindness and preventing cruelty to animals. We started, about a month and a half ago (at time of writing), with our Buy-A-Brick programme to help raise funds directly for construction costs, and to this point we have received $63,400. This is heart-warming: and we hope the “bricks” keep piling up.

We held our Gala Dinner for the new building on September 28, 2013, and I offer my congratulations to Klaus Duss, member of the Management Committee, who agreed to take on the job of Project Manager for this fundraiser. Forming part of his very capable and committed team were Lillian Wang and Dinesh Pasrasuram (also MC members), staff and volunteers. Special effort went into making a video and sponsorship liaison; and the combined effort made this a successful fundraising event for us.

CARLA BARKER


A year in review:

Executive Director’s MessageI would like to draw your attention to the figures on euthanasia: I am very pleased to see a reduction in numbers.

For dogs, from 793 (FY2011 –2012) to 512 (FY2012 –2013);

for cats we saw a decrease in euthanasia from

201 (FY2011 –2012) to 185 (FY2012 –2013);

and for small animals a significant decrease from

1,028 (FY2011 –2012) to 447 (FY2012 –2013).

This is indicative that our efforts to find alternative solutions to continuing inflow of surrendered pets and abandoned animals are paying off: we continue to counsel owners against surrendering if the problem is fixable, i.e. a medical condition or a noise (barking) problem, and we enlarged our pool of fosterers who help us take care of many animals, thereby taking the pressures off the shelter so that there is no overcrowding.

We started, albeit on a small scale, a TLC (tender, loving care) program for animals that have physical disabilities or long term medical conditions. I entreat you, our members, to come forward to be a fosterer for the TLC program. Your time and effort caring for animals that require more attention and care will not be for nothing, but it can make the difference in us putting fewer animals to sleep.

The jig-saw that is the new building is fitting nicely. At the beginning of last year, we invited locally-based architects to pitch designs for our new building. Our Design Brief was simple: the new SPCA Animal Shelter / Office Complex should be energy efficient and green making good use of natural light, while having greens spaces which exude feeling of peace and tranquillity; it should be a place where the unwanted and abused animals feel comfortable in serene surroundings and loved during their period with us; it should be a first class facility reflecting the varying considerations and comforts for our animals, staff, volunteers and the general public. Above all, it will be a one-stop place where people will go to spend peaceful time viewing and interacting with SPCA animals, volunteering, learning about pet care or adopting a pet.

CORiNNE FONG


We are grateful to all the donors who have supported us through the years. The late Hunter Caldwell had generously bequeathed the sum of $281,177.82 to the SPCA; we will be dedicating a specific area in the new building to his memory. And I would like us all to remember our long-term patron, Lady Peng McNeice, who made an early donation towards our new building in case she should not be here to help us when the time came. She will always be in our hearts and minds, the best example of a gracious lady with a huge heart for animals.

In April this year, the Ministry of National Development announced that it had accepted all 24 recommendations from the Animal Welfare Legislation Review Committee (AWLRC), which SPCA was a part of. This included amending the Animals and Birds Act with increased jail terms, which the SPCA had recommended in its legislation proposal to the government in November 2011. Several other key issues put forward by the SPCA in its proposal, and subsequently taken up by the AWLRC, included imposing a duty of care on an owner or person in charge of an animal to ensure its needs are met, and imposing a minimum age on those purchasing a pet. SPCA welcomes the Ministry’s approval of the AWLRC’s recommendations which will enhance the welfare of animals in our community, and looks forward to a new regime when the Animals and Birds Act is amended.

One significant event in August was a conviction under section 42(1)(e) of the Animals and Birds Act, Chapter 7. Judge Ng Peng Hong had ruled in favour of the Prosecution that the perpetrator was guilty of subjecting his pet dog to unnecessary suffering by keeping it in his apartment balcony, exposing it to sun and rain, and not providing it with adequate food and water. This was a milestone decision because it was made without reliance on evidence of physical hurt suffered by the animal, and it therefore sets a precedent for cases in future where the complaint is that owners are keeping their pets in unacceptable living conditions. We have a critical judgement as our guide now, that there is no need to show physical hurt to prove abuse or cruelty was inflicted on an animal.

Our multiple services including cruelty investigation, 24-hour animal rescue, community education, sterilisation of strays, and pet adoption have been in practice for decades. We are making efforts to improve our services by being proactive rather than reactive: we expect in the next year of operation to increase our budget for sterilisation vouchers for the community strays, and also to undertake more external adoption drives for our shelter’s adoptable animals.

We will be able to do all this – and more - with support from the public, and with your continuing support as our members in sustaining the Society’s animal welfare programmes. As ever we look to you to join in as volunteers, in special programmes, or indeed on the Management Committee.

Thank you.

Carla BarkerChairman


A year in review:

Executive Director’s Message

Richard HO Architects was judged the winner with a wonderfully-designed concept. The surveys are done, the permits are in. We now wait on approval of those permits before construction actually begins. We harbour hopes of moving into spanking new facilities by end of 2014.

Operationally, we made several adjustments to our staff

We re-designated roles and duties of our animal rescue officers to junior inspectors. We knew we had to beef up the number of inspectors to handle increasing reports and complaints about animal cruelty and abuse. At the same time, we were cognizant that our animal rescue officers were being dispatched to more and more rescues. To address an alarming increasing in animal abuse and, in the face of a tightening labor market, we morphed the two roles into one, thus now, our junior inspectors will wear two hats, one, as rescue officer, and two, as inspector, if on a rescue, the animal is flagged as a potential abuse or cruelty case.

Staff resignations and movements also meant my colleagues have had to take on additional portfolios.

Other highlights for FY 2012-2013 included

Ministry of National Developmen’s (MND) acceptance of the Animal Welfare Legislative Review Committee’s (AWLRC) 24-point recommendations, for which I was involved in. These recommendations included amending the Animals’ and Birds’ Act to reflect changing norms and attitudes towards animals, to licensing commercial pet breeding activities and pet ancillary services, to fostering community awareness of animal welfare. The working groups will be duly formed to work on formalizing the recommendations.

Finally, no report is complete without my heartfelt gratitude to my Management Committee for their guidance, and to my staff and colleagues for their unwavering support. I am proud of our education, fundraising, volunteer, communications and merchandise teams as they raised the SPCA’s profile through educational talks, publications, events, media, sponsorships, and volunteers. I also want to thank our inspectors, shelter staff, administration staff, our Animal Care Officers, Animal Support Officers and clinic staff for their continued commitment to the organization. I say again, these people see the best and the worst of animal welfare and despite the setbacks and criticisms, still give their very best each and every day. I am indeed proud to work amongst and with them.

Corinne FongExecutive Director


The SPCA is governed by its Management Committee whose members are all volunteers and receive no remuneration or benefits for their voluntary service. They are elected annually by the members of SPCA at its Annual General Meeting in accordance with its Constitution to hold office for one year. They will automatically retire at the next Annual General Meeting but will be eligible for re-election.

The Management Committee is responsible for setting a clear vision for SPCA through its mission and objectives and ensures that adequate resources are allocated to the development and provision of appropriate services and activities. The Management Committee is responsible for setting the policies of SPCA and ensures that it is governed and managed responsibly and prudently.

SPCA abides by the principles and guidelines of the Code of Governance for Charities and Institutions of a Public Character (IPCs) as applicable and practicable.

SPCA has adopted a Code of Conduct for the guidance of its Management Committee members in effectively carrying out their duties and responsibilities. All Management Committee members undertake to abide by this Code of Conduct which includes a conflict of interest policy. During the financial year, there have been no incidences of conflicts of interest reported.

Corporate Governance

MembershipMembership is open to all residents of Singapore or persons who have been resident and are temporarily absent therefrom, and have attained the age of seven years.

As at 30 June 2013, membership was as follows


SPCA ORGANISATION CHART

INSPECTOR EDUCATION MANAGER

OFFICE MANAGER

VOLUNTEER CO-ORDINATOR OPERATIONS

EXECUTIVE

SHELTER SUPERVISORS

ANIMAL RESCUE OFFICERS

ANIMAL CARE OFFICERS

ANIMAL CARE OFFICER / VET

ASSISTANT

CLINIC VET ASSISTANT

EDUCATION OFFICER

ACCOUNTS EXECUTIVE

HR & ADMIN EXECUTIVE

MEMBERSHIP EXECUTIVE

GIRO OFFICER

MERCHANDISE OFFICER

OFFICE ATTENDANT

FUND RAISING OFFICER

COMMUNICATION OFFICER

ANIMAL SUPPORT OFFICERS

CLINIC ADMIN ASSISTANT

MANAGEMENT COMMITTEE

EXECUTIVE DIRECTOR

DEPUTY INSPECTOR

JUNIOR INSPECTORS

SHELTER MANAGER

S P C A A N N U A L R E P O R T 2 0 1 2 - 1 3 | 1 0

Committee Members

MS CARLA BARKER CHAIRMAN

MS MARY SOO VICE-CHAIRMAN

MR SIVAKUNALEN SAMUEL HONORARY SECRETARY

MR TAN TOK JIN HONORARY TREASURER

MEMBERS

MR DINESH PASRASURUM MS ELLA SHERMAN MS ELLEN NG MR KLAUS DUSS MR QUEK SWEE KOK

Not in picture : Ms Carla Barker, Ms Mary Soo and Mr Quek Swee KokMs. Lillian Wang


Key Management

ExECUTIVE DIRECTOR MS CORINNE FONG

SHElTER MANAGER MR DINESH PILLAI

OFFICE MANAGER MR SAM HENG WAI

EDUCATION MANAGER MS SELINA SEBASTIAN

Staff aS at 30 June 2013

OPERATION / SHELTER 29

ADMINISTRATION 4

EDUCATION 1


animalS taken in from- 1/7/2012 -30/6/2013

otherS -

SteriliSation - 2012-13 VOUCHERS 1607STERIlISED INHOUSE STRAYS 886TOTAl 2493INCREASE FROM lAST YEAR 381

Staff aS at 30 June 2013

OPERATION / SHElTER 29

ADMINISTRATION 4

EDUCATION 1

5 televiSion interviewS7 radio interviewS

1182

1606

1661

102 newS Generated by SPCa

45 newS mentioninG SPCa

7 forum letterS

media & PubliCity

eduCation

94 CorPorate & SChool viSitS

102 CorPorate & SChool talkS


1175 volunteerS

62,700 fanS

5 televiSion interviewS

fundraiSinG

2012 - 2013

1,593 fanS

92 fanS

furry friendS fund 2013 - $9,296.15

fun run 2013 - $13,143.58

roarinG 20S dinner - $25,291.46

flaG day 2013 - $103,380.01

[an inCreaSe by 664 volunteerS from 2011-2012]

[an inCreaSe by 9700 fanS from 2011-2012]


Cases reported and investigated for 2011-2012 - 1017Cases reported and investigated for 2012 – 2013 – 803

Cruelty Case of CatThis cat seen in this picture, was found dead behind a provision shop at block 251 in Choa Chu Kang Ave 1 on a Saturday morning. From the pattern of the blood splatter, it seemed very likely it passed away from an act of sheer cruelty and not because of a vehicular accident, even though a vehicle loading bay was nearby. There were two CCTV cameras nearby belonging to a coffee shop, but unfortunately, the angle of the cameras did not assist us much in our investigation, as they were facing away from the cat. The SPCA proceeded to lodge a police report on the same day and sent the cat’s body for a post mortem to AVA’s APHL. A couple of days later, we went back to the location and once again asked if we could view the angle of the CCTV coverage. The coffee shop owner we spoke to was co-operative, and he also mentioned that the police had come to view the CCTV footage the day before, however, we were again unsuccessful and could not proceed without further evidence. We sent out information posters to the town council of the area to put up at blocks within the vicinity. Till today, there have been no further leads to this possible acts of cruelty.

Case of Neglect of TerrapinsIn July 2012, two terrapins were reported to have been kept in such poor condition, in a tank without water which was kept outside its owner’s HDB unit. Upon our visit, we advised the owner on various ways he can improve the living conditions of the terrapins. Subsequently, when we visited the flat again, conditions were improved and the terrapins were kept indoors The tank was also filled with water for them to swim in and there was also a platform for them to rest / bask on.

Shih Tzu tied up at Punggol PlaceTowards the end of August, the SPCA received a call about a Shih Tzu that was tied up to the unit’s iron gate for days, and it was seen standing in its own faeces and urine. The complainant, who was also a cleaner working in the block, helped clear away the mess, and also provide it with water. When the SPCA visited, we noticed there was a Town Council notice pinned on the door of the unit about the dog being tied up. Although the dog was in good condition, it was left standing in its own waste for days and the area it was standing was stained and smelly. With the help of the HDB officer who also arrived on the scene, we managed to speak to the owner of the unit who mentioned that the dog belonged to her son’s friend who would be taking


the dog away by the weekend. As the current conditions of the dog were not acceptable, we had a brief discussion with our Executive Director and decided to bring the dog back to SPCA. We also left a note for the owner / unit occupant to call us, so that we could notify them about the dog. The dog was then claimed back by its owner, after being counselled on welfare issues regarding pet care, as well as owner’s legal responsibilities towards their pets. The owner was receptive to the counselling and the dog was happy to have gone back with him.

Rescue and Release of Nurse SharkIn November 2012, we received a report from STOMP about the Sheng Shiong in Tampines having a Nurse Shark on display in a small tank. Upon our visit to the supermarket, it was confirmed

that the shark was on sale and placed in a small tank. After discussion with the management of Sheng Shiong, our consultant vets and AVA, we decided to buy the shark alive from Sheng Shiong with the intention of releasing back into the sea. This picture was taken just minutes before the shark was released into mangrove waters in the east. We are grateful to the management of Sheng Shiong for allowing us to buy the live shark from them and agreeing to its release.

Bukit Batok Hill DogWe received a call from the police seeking our assistance with a dog that had been strangled to death on a wire noose trap at a hill beside Bukit Batok MRT. Due to the steep incline, we believe that the dog had got itself ensnared by the noose, struggled and lost its footing and was strangled at the scene. The dog was cut loose and taken away by AVA officers to conduct a post-mortem. There were about seven other wire noose traps in close proximity to where the dog’s body was found. All the traps were removed and seized by the AVA. Currently all trappings have ceased.


Rivervale Drive HuskyWe responded to a call from the police about a husky that was found dead at the foot of a HDB unit in Rivervale Drive. A member of the public, who happened to be the neighbour of the husky owner, provided the police with the address on where to find the owner. Reports from the police confirm that the husky allegedly jumped out of its tenth floor kitchen window. The dog was just about six years old and was in good physical condition. We spoke to the

owners and eventually discovered that there was no cruelty involved, and that this was unfortunately a case of accidental death. The owner came to our shelter, but was too distraught to identify her dog. We advised her on taking extensive precautions to ensure the safety of her pet so as to avoid such tragedies in future.

Clementi West Silky Terrier – “Xena”The SPCA received a report of a Silky Terrier that was found roaming the estate of Clementi West St 1 and was taken in by a passerby who noticed that it appeared to be injured. When the dog was brought to the SPCA and checked by our consultant vet, we were shocked to see the extent of her injuries. The flesh around her muzzle was completely “cut”, exposing her bones and tendons. The injuries showed signs of the dog being muzzled too tightly or having several rubber bands wound

tightly around it for a prolonged period. We immediately sent an appeal to the public for information via our Facebook page and also put up the same appeal poster at several blocks in the vicinity seeking further information on this dog’s owner. Although she was micro-chipped, she was unfortunately not registered in any system, therefore making the job of tracing her owner difficult. This little 5-6 year old female warrior, aptly named “Xena”, was cared for and nursed back to the pink of health, before she eventually found a loving family that adopted her.


Euthanasia rates also saw a significant decrease from the previous year. In total, we put down 35% less dogs and 41% less cats. This is partly a result of increased efforts to counsel owners and to persuade owners to rehome their pets themselves and only surrender animals to the SPCA as a last resort. The rehoming notice board on our official website has played a great part, as it provides an alternative avenue for owners in advertising their pets for adoption instead of surrendering them. Fostering out animals also helped relieve pressure on the shelter on a temporary basis.

ClinicThe clinic at SPCA issued 1,607 vouchers through our Sterilisation Voucher Programme, sterilised 100 strays and 786 of our own animals from our adoption shelter, bringing the total to 2,493. This is an increase of 381 from last year’s 2,112.

The SPCA saw a record number of kittens, puppies, and hamsters being fostered by volunteers before being adopted out.

ANIMAL STATISTICS

ANIMAL STATISTICS FROM 01/07/2012 TO 30/06/2013 DOGS CATS OTHER TOTAL Animals in shelter as at 01/07/2012 103 106 49 258 Brought in - Public 525 546 595 1,666 - Non Emergency 428 305 408 1,141 - Emergency 229 755 658 1,642

1,285 1,712 1,710 4,707 Adoptions 271 443 475 1,189

ANIMAL STATISTICS COMPARISON FROM 01/07/2011/12 TO 30/06/2013 2011/12 2011/12 2011/12 2011/12 Humanely Euthanised 793 512 1698 996 1028 447 3519 1955 Animals Claimed / Rehomed / Released 579 421 201 185 410 746 1190 1352

1726 1204 2408 1624 1958 1668 6092 4496 Animals in shelter as at 30/06/2013 81 88 42 211

2012 /13 2012 /13 2012 /13 2012 /13


Animal WelfareIn April 2013, the Ministry of National Development (MND) accepted all 24 recommendations made by a Government-commissioned committee in a significant step towards improving animal welfare here in Singapore. This came after a year-long study by the Animal Welfare Legislation Review Committee, which included representatives from members of parliament, community leaders and industry representatives. Opinions from the public were also sought through an online feedback portal and focus group discussions. The Committee was tasked to review and strengthen Singapore’s animal welfare legislation, and recommend approaches to enhance stakeholders’ collaboration on animal welfare. The SPCA was represented by our Executive Director, who, along with two other animal welfare groups that were in attendance for the meetings.

In April 2012, the Minister for National Development appointed Mr Yeo Guat Kwang, Member of Parliament (MP) for Ang Mo Kio Group Representation Constituency (GRC), and Member of the Government Parliamentary Committee (GPC) for National Development to chair the Animal Welfare Legislative Review Committee (AWLRC).

The extensive ground-up approach yielded a wide range of valuable feedback from Singaporeans of all walks of life. Taking these inputs into consideration, the AWLRC proposed a number of recommendations, both legislative and non-legislative, grouped under four thrusts as follows:

· Ensure reasonable care and welfare of animals

· Increase deterrence and stepping up action against wrongdoers

· Foster greater responsibility in industry

· Raise awareness about greater responsibility among pet owners and the community in Singapore

The MND will be working closely with the Agri-Food & Veterinary Authority of Singapore to carefully work out the detailed implementation plans and roll out the recommendations in phases.

The various representatives who were involved in these recommendations felt that they were timely and essential to achieving a harmonious environment to live in. Animal welfare issues have gained prominence in recent years. The Government acknowledged the need to enhance animal welfare standards in Singapore, while balancing the diverse interests of the community at large.


THE APPROVED RECOMMENDATiONSThrust I: Ensuring reasonable care and welfare of animals

Thrust II: Increasing deterrence and stepping up action againstwrongdoers

Thrust III: Fostering greater responsibility in industry to ensureanimal welfare

Thrust IV: Fostering greater responsibility amongst pet owners and greater community awareness of animal welfare

Recommendation 1: Amend the Animals and Birds Act (ABA) to require the owner or person in charge of the animal to comply with a duty of care for the animal.

Recommendation 2: Amend the ABA to clearly define that duty of care by the owner or person in charge of the animal is meeting the needs of the animal and what constitutes the animal’s needs.

Recommendation 3: Amend the ABA to enable codes of animal welfare to be adopted by the government to set standards for animal welfare in Singapore.

Recommendation 4: Further build awareness and understanding of animal behaviour in anyone who deals with animals.

Recommendation 5: Amend the ABA to provide powers for the government to specify restricted acts to be performed on animals.

Recommendation 6: Amend the ABA to make attempts to cause or subject an animal to cruelty an offence.

Recommendation 7: Amend the ABA to provide powers for the government to issue directives to persons to improve the care of an animal.

Recommendation 8: Amend the ABA to provide a tiered penalty structure with increased fines and jail terms, community service and prohibition orders, as well as a distinct penalty structure for corporate bodies.

Recommendation 9: Implement initiatives to encourage witnesses of suspected animal welfare and cruelty cases to come forward to assist in the investigation and to testify in court. This should include publicising the type of evidence witnesses can provide.

Recommendation 10: Actively raise the profile of successfully prosecuted animal welfare and cruelty cases to act as a deterrent.

Recommendation 11: Amend the ABA to require operators and staff of all other pet-related businesses in addition to pet shops and pet farms to undergo appropriate training on animal care and handling. In line with this, the current training curriculum should be reviewed and updated.

Recommendation 12: Set a minimum age of 16 years old for buying a pet and include this requirement as a condition of licensing for pet shops and pet farms selling pets.

Recommendation 13: Include pre- sale screening as a condition of licensing for pet shops and pet farms selling pets.

Recommendation 14: Increase publicity on pet shop grades, conditions of pet shop licensing and best practises, and publish cases of recalcitrant pet shop offenders to help pet buyers make informed decisions when buying pets.

Recommendation 15: License commercial pet breeding activities.This means breeding activities outside of pet farms to also be regulated.

Recommendation 16: License pet boarding facilities providing overnight or longer stay for pets.

Recommendation 17: Implement industry-led accreditation schemes for pet groomers, pet farms and breeders, as well as pet shops. The accreditation guidelines would be above and beyond regulatory requirements.

Recommendation 18: Increase stakeholder collaboration on RPO education of pet owners and would-be pet buyers.

Recommendation 19: Further develop and extend mediation-cum-engagement programmes through multi-stakeholder collaboration for implementation in various areas and constituencies to help resolve animal-related local disputes.

Recommendation 20: Enhance awareness and educate the public on their proper behaviours towards animals to minimise misunderstanding between pet owners and the community, and better manage animal-human conflicts.

Recommendation 21: Raise awareness through multi-stakeholder collaboration on other recommendations in this report (e.g. requirement for duty of care, codes of animal welfare when formulated, new requirements relating to pet businesses, list of licensed pet boarding facilities, etc).

Recommendation 22: Where feasible and appropriate, Residents’ Committees could consider setting up neighbourhood watch groups on animal-related matters, as well as organise animal welfare-related awareness activities.

Recommendation 23: Align the definition of “animals” in the Road Traffic Act with the definition in the ABA.Recommendation 24: Establish a multi-stakeholder collaboration committee on animal welfare, comprising representatives from the government, industry, community, animal welfare groups and the veterinary profession. The terms of reference of this committee will be to build up mutual understanding on animal welfare through sharing of views and to strengthen multi-stakeholder collaboration to promote animal welfare in Singapore.


Animal welfare education is at the heart of our mission at the SPCA, and we aim to instil the right attitude in treating and respecting animals through developing people’s understanding of animals and all living things. Whilst all the talks and visits are good introductions to animal welfare, we felt more needed to be done. We wanted to ensure sustainability, continuity and mass education on a consistent level. The way forward is to get animal welfare introduced into the education curriculum in schools.

The Education Department, made up of two staff members, gave 102 educational talks at learning institutions which included primary and secondary schools such as Xingnan Primary, CHIJ Our Lady of Good Counsel, Canberra Primary, Yishun Town Secondary, Pierce Secondary and Hong Kah Secondary. Foreign institutions like Tanglin Trust and United Word College of South

East Asia also showed interest in our awareness programmes. Some of the topics covered in the presentation were SPCA’s work, how the young can help us in our efforts, how to be a responsible pet owner and how to help stop animal abuse. Where possible, we brought a pet along to elevate the students’ interest level.

Animal Heroes At the schools, the Animal Heroes project is actively promoted after the talk. In this project, students are encouraged to spread the message of kindness to animals by telling friends and relatives what they have learnt at the talk. After they have spread the message to fifteen people, the students get an Animal Heroes certificate

to acknowledge their wonderful efforts. This project is a mainstay at some primary schools because it is an easy activity that the kids can do with far reaching objectives for the animal welfare cause. The more awareness created, the better our animal friends will be treated!

Roadshows & ExhibitionsTalks on the SPCA and responsible pet ownership and exhibitions were also given and staged for TMF Groups, Hougang RC, Woodlands Regional Library, AVA roadshows at the Singapore Expo


in November and HDB Hub in March, Woodgrove Resident Committee,

XL Group, Morgan Stanley, Singapore Press Holdings, The Firestation, Classifieds Pet Day Out, Singapore Police Force, Temasek Polytechnic School of Applied Science, National Parks Board, BCD Travel, Pets Day Out at Ion and Starbucks.

Because of SPCA’s efforts this year to link up education and community involvement hours, many schools have taken our proposal to go beyond talks and organise SPCA events in their schools, incorporating fundraising, exhibitions, quizzes, skits, pet food donations drives, animal interaction, animal dedication boards and competitions aimed

at promoting animal welfare. At the end of the events, the students got an SPCA badge for their efforts.

Here are two worthy examples (amongst many others) where the schools worked with the SPCA to spread awareness amongst the youth.

Anderson Secondary School’s Service Learning ProjectA class of Secondary 3 students from Anderson Secondary School embarked on a Service Learning Project aimed at raising funds for the SPCA. Being animal lovers, the students hoped that

they could do their bit for abandoned or abused animals by raising funds for the SPCA. For every dollar donated, the class pledged to skip once with their skipping ropes. Through their creative $1-to-1 skip fund raising effort that ran for two weeks, the students managed to garner a total sum of $1000.

Montfort Junior High’s Jumble SaleA jumble sale to raise funds for the SPCA was held in Montfort Junior School on October 4-2012, the eve of Children’s

Day and coincidentally World Animal Day. The school has been giving their support to the SPCA by organising a jumble sale every alternate year since 2002. Donations in the form of soft toys, board games, story books and bags came pouring in from the ever-generous parents, pupils and staff of the school. A carnival-like atmosphere welcomed the pupils on the day of the big sale. It was great to see the parent volunteers in full force, manning the various stalls. They raised a whopping $3264 for the SPCA. Awareness talks were also held at these two schools so that the students understood what their efforts were for.


SPCA’s Social ToolsThe SPCA website went through a total revamp and was finally launched on 20 January 2013. The website is easier for visitors to navigate and for staff to update. Facebook has become a very important tool to reach out to over 60,000 fans on our page, on issues ranging from pet care tips to calls for witnesses of animal abuses cases. Both of these platforms come under the Education Team, which has the responsibility of making sure that the information is up to date and relevant.

Talks & VisitsThe Education Team also conducted 94 visits for schools which included Fairfield Methodist Primary, Greenridge Primary, Siglap Secondary and Tampines Junior College. Visits are often well received because it involves a lot of interaction with the animals in the shelter, which a lot of students and participants enjoy. It is an important educational tool to educate students and adults about how wonderful animals are. A lot of children do not have a chance to be with animals and tend to not like them because they fear them. These visits go a long way in helping students overcome at least that initial fear to discover that are furry friends are awesome.

World Animal Day 2012SPCA celebrated World Animal Day “Keep the Love, End the Neglect” at the East Coast Park on the 30 September. It was a fun-filled day of education and animals, with activities ranging from face and hand painting to stage shows. It was a great day with many owners and pets turning up to join in the fun. The other animal welfare groups were also invited to be part of this exciting annual event.

Youth DatabaseThe Education team also runs a youth database for children aged seven to sixteen years of age.This database has been created with the objective of keeping the youth in touch with the SPCA through organising activities like SPCA camps, pet care talks and volunteer opportunities. It currently has over 1600 members.

Education Team in the MediaThe Education Team were guests on The Pet Project on 938FM LIVE with Keith de Souza and spoke on issues from the horror of puppy mills to responsible pet ownership and care of animals.

The Education Officer was also on Central China TV (CCTV), talking about responsible dog ownership and covering issues like pet abandonment and adoption. The Education Manager was also filmed for CCTV in the run up to the Year of the Snake and spoke about wildlife and why they should not be kept as pets. The Education Manager was also a guest on an episode of Discovery Kids, “Film vs Kids”, which launched on Discovery Channel on 3 August, talking about issues ranging from responsible pet ownership, to how adoption saves lives.

The Education Officer did an interview for “What’s Up” newspaper, a newspaper


targeted at students, talking about the media’s portrayal of pets and how it has contributed to impulse buying of pets. We got an opportunity to also share our concerns and what the students can do to help.

The Education Team also worked with a video company commissioned by the Ministry of Education on a one minute video that is being used as teaching material for teachers in Junior Colleges. The students will view the video and answer some questions related to animal welfare. It was a very positive video that brought up issues ranging from caring for animals to the importance of being a responsible pet owner.

Animal AmbassadorsIn our continuing efforts to educate, we have created a role called Animal Ambassadors, consisting of volunteers. Under the guidance of the Education Team, this role serves as extensions of the team to educate the public at large

about the animal welfare cause. With this development, we are hoping to extend our education reach. These volunteers help to create awareness at events and also help with giving school talks and conducting educational visits.

Character and Citizenship Education SyllabusAfter initiating a discussion with the Ministry Of Education about the launch of the latest Character and Citizenship Education (CCE) syllabus, we found out that the Ministry does acknowledge the importance of educating our children about respecting animals and will be incorporating animal welfare in the syllabus. We have always firmly believed that teaching children to care for and understand animals helps to instil important moral values - compassion, understanding, responsibility and respect.

The announcement of the new CCE

syllabus allows us to bring animal welfare issues to the forefront, and we offered to take this opportunity to better fashion our existing education programmes and introduce new initiatives to the 175 primary schools and 162 secondary schools, as well as the general public, in Singapore. With that in mind, an education website targeted at teachers and students will be put together so that they have the resources readily available to teach and learn about animal welfare. From downloadable worksheets to videos on proper pet care, this website will be an important resource to get our message across to the younger generation now and for many years to come.


Future Plans of the SPCA


The SPCA will be making a big move to our new home in Choa Chu Kang come December 2014. We are undertaking an essential rebuild of our animal adoption shelter to create a new facility that will allow us to house more dogs, cats, rabbits and other animals in comparison to the existing compound at Mount Vernon.

To enable us to provide better care for the animals, our new home will include a rehabilitation centre, an animal therapy pool, an exercise and agility course for animals, socialisation areas for prospective adopters and animals, and an area specially designed for our education programmes.

The new premises will mirror nature’s organic structure through an extensive water feature which will double up as a reservoir and a filtration system to recycle rain water for washing our kennels. The shelter grounds will be greener with trees and plants that are important to our animals’ spiritual and emotional comfort.

The SPCA will be starting the “Buy-a-Brick” initiative as our first fundraising activity in September 2013, followed by our Gala dinner which will also be in aid of raising funds for the big move. These two activities will be earmarked as major start-offs of what we have planned to help raise our desired amount to build our new premises.


The regular fundraising events of the SPCA brought satisfactory results this year, and we would like to thank all our volunteers, sponsors and participants who supported these projects.

We raised more than $9,000 through Furry Friends Fund 2013. For this project, the supporters of the SPCA took donation tins into their homes or offices to reach out to their family and friends in hopes of raising funds for us.

For Flag Day 2013, we raised over $100,000 which will be used to help keep our operations and services running on a daily basis. The amount of passion showed by our volunteers as they braved the haze and sweltering sun was indeed a sign of how much love they have for the animals here at the SPCA.

Our Fun Run held on 11 May 2013, saw 400 participants running, jogging and walking with a purpose at MacRitchie Reservoir’s 5km Nature trail. For this initiative, the SPCA raised over $9,000.

Photo Credit for Canadian Maple Tree Charity Ball : Canadian Association of Singapore

Fundraising


Volunteers

The SPCA currently has 1175 volunteers in our database who help out with shelter operations, dog walking, adoption counselling and sales events amongst other activities. Our volunteers also helped out at events such as our Flag Day, World Animal Day, external adoption drives and other major and minor ad-hoc events.

We have also conducted 23 corporate visits at the shelter for organisations such as Starbucks, National Parks Board, Deutsche Bank and the Ministry of Foreign Affairs.

We saw an increase of volunteers by 511, compared to the previous year, where we had 664 volunteers in our database.

We currently conduct orientation sessions for new applicants three times a month. These sessions give the new volunteers an insight into volunteering roles that are available and how they can help in other ways.

The SPCA has future plans to show our gratitude to our hardworking volunteers by holding quarterly events in honour of all the time these dedicated individuals put in for our animals.


ACKNOWLEDGEMENTSWithout the tireless support of volunteers, sub-committees and partners, the SPCA would not be able to do the work that we do. We extend our heartfelt and tremendous gratitude to every one who has contributed in any way to our shelter, fundraising, administration, education and promotions. These also include the kind members of public who help us in our rescue work by alerting us, and often lending a helping hand, to the plight of sick, injured, distressed or abused animals every day. Listed below are just a few of the many who have helped the SPCA this past year. We apologise if we have inadvertently left anyone out.

• ST701

• A Navanitha

• Acacia Veterinary Clinic

• Achieva Vending Pte Ltd

• ACRES

• Action for Singapore Dogs

• Agri-Food & Veterinary Authority

• AMK Veterinary Surgery (2009) Pte Ltd

• Amber Veterinary Practice Pte Ltd

• American Women’s Association

• AAVC - Animal & Avian Veterinary Clinic

• Animal Lovers League

• Animal Medical Centre (Vet@RV) Pte Ltd

• Animal Practice Pte Ltd

• Aranda Country Club

• Aspect Natural Beaute

• BERGS

• Big O Café & Restaurant

• Blooie’s Roadhouse

• Books Actually

• Brainwaves Tutorial School

• Breeks Café

• Bukit Batok Clubhouse

• Bukit Panjang Plaza

• C.K. Tang Ltd

• Café Verde at the Botanics

• Cat Welfare Society

• Cathay Cineplexes Pte Ltd

• Cathay Organisation Holdings Ltd

• Centrepoint Shopping Centre

• Chatsworth East International School

• Cheng Kim Loke Foundation

• Philip Choi

• Choo Chiau Beng

• Cold Storage Singapore Pte Ltd

• Cycle & Carriage France Pte Ltd


ACKNOWLEDGEMENTS• Defu Veterinary Clinic

• Dejewel Galleria

• Doggie Style Cafe

• Emerald Hill Group

• Eng Wah Organisation

• Estate of Chan Sau Lan, Deceased

• Fatin Nadiah Masud

• Fluffy White Cloud

• Frasers Centrepoint

• Giant Hypermart

• Goldman Sachs Futures

• Hard Rock Café

• Harry’s

• House Rabbit Society of Singapore

• Nicola Hwang

• Island Creamery

• Island Veterinary Clinic

• James Tan Veterinary Centre

• Jireh Veterinary Clinic Pte Ltd

• Julia Gabriel Centre for Learning

• JOJO

• Jurong Point Shopping Centre

• Kang Nee

• Keppel Corporation Ltd

• Lai Siew Kuen

• LAWHUB LLC

• Christopher Liew

• Light of Life Veterinary Clinic and Services

• Marche Restaurant International

• Mount Pleasant Veterinary Centre (2008) Pte Ltd

• Mount Pleasant Animal Medical Centre (Bedok)Pte Ltd

• Mount Pleasant Animal Clinic (East)

• Mount Pleasant Animal Clinic (North)

• Mount Pleasant Animal Medical Centre (Redhill) Pte Ltd

• Mount Pleasant Animal Clinic (Springside)

• Mount Pleasant Animal Medical Centre (West)

• Naturally Plus Direct Marketing Pte Ltd

• Ellen Ng

• Noah’s Ark Cares

• NTUC Fairprice Co-operative Ltd

• O’Brien’s Irish Sandwich Bar

• OMD Singapore

• Douglas Ooi Thean Seng

• Oridien Astrology & Consultancy

• Our Pet Shop

• Parkway Parade Shopping Centre

• Paw Veterinary Clinic

• Pets Channel


• Pet Care Centre & Clinic

• Pet Clinic

• Pet Lovers Foundation Ltd

• PHD Singapore

• Pioneer Secondary School

• Dr Poon Yuet Foong

• Property Investment Partners Pte Ltd

• Raffles Town Club

• Red Ad

• Shaw Organisation

• Shaw House

• Sia Kim Dian

• Singapore Cat Club

• Singapore Kennel Club

• Singapore Press Holdings Ltd

• Smith’s Authentic British Fish and Chips

• SMRT

• Desmond Soon

• SPCA Bulletin advertisers

• SPCA kennel, cattery and nursery sponsors

• SPCA staff and consultant veterinarians

• Stephanie Tan

• Teo Eng Kim

• Tessensohn Clubhouse

• The Animal Doctors Pte Ltd

• The Better Toy Store

• The Cathay

• The Factory ETC Pte Ltd

• The Joyous Vet Pte Ltd

• The Straits Times Classifieds

• The Wine Company Pte Ltd

• Tian Kong & Kancanara Buddhist Temple

• Toby’s The Dessert Asylum

• Mrs Lora Tong Lee’s fund

• Town Vets Animal Clinic Pte Ltd

• True Blue Cuisine

• Ture Pte Ltd

• TP Animal Clinic (Temasek Polytechnic)

• Dr Kenneth Tong

• Jason Wang

• Cynthia Wee

• Wee Khim

• Wheelock Place

• Edwin Wong

• Wood Would

• YMCA-Citi Youth For Causes

ACKNOWLEDGEMENTS


SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, SINGAPORE

[Unique Entity No. S61SS0060B]

[IPC Reg. No. IPC000448]

[Registered under the Societies Act

(Chapter 311) in the Republic of Singapore]

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2013

CONTENTS

Statement by the Management Committee 33

Independent Auditors’ Report 34

Statement of Financial Position 36

Statement of Financial Activities 37

Statement of Cash Flows 38

Notes to the Financial Statements 39

Fiducia LLPPublic Accountants and Chartered Accountants of Singapore

1 Goldhill Plaza, #03-35

Podium Block, Singapore 308899

T: (65) 6846.8376 F: (65) 6725.8161

Society for the Prevention of Cruelty to Animals, Singapore[Unique Entity No. S61SS0060B][IPC Reg. No. IPC000448]Audited Financial Statements Year Ended 30 June 2013

Fiducia LLP, Public Accountants and Chartered Accountants of Singapore


Society for the Prevention of Cruelty to Animals, Singapore[Unique Entity No. S61SS0060B]

[IPC Reg. No. IPC000448]Audited Financial Statements Year Ended 30 June 2013









STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2013









NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2013

These notes form an integral part of and should be read in conjunction with the accompanying financial statements.

1. General Information

Society for the Prevention of Cruelty to Animals, Singapore (“the Society’’) is registered with the Registrar of Societies under Societies Act (Chapter 311) in Singapore on 30 March 1961. Its registered address and principal place of business is at 31 Mount Vernon Road, Singapore 368054.

The principal activity of the Society is to prevent cruelty and to promote kindness to animals and birds.

The Society is a charity registered under the Charities Act since 25 April 1984. It has been granted an Institutions of a Public Character (“IPC”) status for the period from 1 January 2012 to 31 December 2014.

2. Significant accounting policies

2.1 Basis of preparation

The financial statements have been prepared in accordance with Charities Accounting Standard (“CAS”) and the disclosure requirements of the Societies Act (Chapter 311) and Charities Act (Chapter 37). The financial statements have been prepared under the historical cost convention, except as disclosed in the accounting policies below.

These financial statements are presented in Singapore Dollar (S$), which is the Society’s functional currency.

The preparation of these financial statements in conformity with CAS requires management to exercise its judgement in the process of applying the Society’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions that affects the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of income and expenditure during the financial year. Although these estimates are based on Management Committee’s best knowledge of current events and actions, actual results may ultimately differ from those estimates.




2. Significant accounting policies (cont’d)

The areas involving a higher degree of judgement or complexity,or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 3.

These financial statements are the Society’s first financial statements prepared in accordance with CAS. The financial statements for previous periods had been prepared in accordance with Singapore Financial Reporting Standards (FRS).

The CAS was issued by Accounting Standards Council (ASC) to set out the basis for preparing and presenting financial statements for the charity sector. It is applicable to financial periods beginning on or after 1 July 2011. The definitions and accounting treatments presented in the CAS are developed based on the requirements of FRS taking Into account the context and circumstances relevant to the charity sector.

The Society has adopted CAS on 1 July 2012. The effects on the adoption of CAS are disclosed in note 22.

2.2 Income Recognition

Income comprises the fair value of the consideration received or receivable for the services rendered and sale of goods in the ordinary course of the Society’s activities. Income is recognised as follows:

2.2.1 Donations

Donations are taken up and accrued as and when they are committed. Uncommitted donations, income from charity events and all income except as listed below, are recognised on receipt basis.

Donations subject to donor-imposed conditions that specify the time period in which the expenditure can take place are accounted for as deferred income and recognised as a liability until the financial period in which the Society is allowed by the condition to expend the income.






Donations-in-kind are recognised when the fair value of the assets received can be reasonably ascertained.

Cash donations, which are still in collection boxes at public premises or are in transit to the Society are not recognised as income until they have been received by the Society.

2.2.2 Sale of goods

Income from the sale of goods is recognised when the Society has delivered the products to the customers, the customer has accepted the products and the collectability of the related receivables is reasonably assured.

2.2.3 Rendering of services

Revenue from services is recognised over the period in which the services are rendered.

2.2.4 Subscriptions

Members’ subscriptions are included in the financial statements on receipt basis. Subscriptions in arrears have not been taken into the financial statements.

2.2.5 Interest income

Interest income Is recognised on a time-proportion basis using the effective interest method.

2.2.6 Other income

Other income is recognised when received.





2.3 Expenditure recognition

All expenditure is accounted for on accrual basis, aggregated under the respective areas. Direct costs are attributed to the activity where possible. Where costs are not wholly attributable to an activity, they are apportioned on a basis consistent with the use of resources.

2.4 Property, Plant and Equipment

2.4.1 Measurements

All property, plant and equipment are initially recognised at cost and subsequently carried at cost less accumulated depreciation.

The cost of an item of property, plant and equipment includes its purchase price and any costs that are directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

2.4.2 Depreciation

Depreciation on property, plant and equipment is calculated using the straight-line method to allocate their depreciable amounts over their estimated useful lives.

The annual depreciation rates are as follows:

Useful lives

Leasehold building 28 years

Equipment 2 to 8 years

Motor vehicles 5 years

Building expansions and renovations 10 years or remaining lease period whichever is shorter

Leasehold land 20 years






The residual values and useful lives of property, plant and equipment are reviewed, and adjusted as appropriate, at each reporting date. The effects of any revision of the residual values and useful lives are included in the statement of financial activities for the financial year in which the changes arise.

2.4.3 Subsequent expenditure

Subsequent expenditure relating to property, plant and equipment that has already been recognised is added to the carrying amount of the asset only when it is probable that future economic benefits associated with the item will flow to the Society and the cost of the item can be measured reliably. Other subsequent expenditure is recognised as repair and maintenance expenses in the statement of financial activities during the financial year in which it is incurred.

2.4.4 Disposal

On disposal of an item of property, plant and equipment, the difference between the net disposals proceeds and its carrying amount is taken to the statement of financial activities.

2.5 Financial Assets

2.5.1 Recognition and measurement

Trade and other receivables, excluding prepayments, are initially recognised at their transaction price, excluding transaction costs, if any. Transaction costs shall be recognised as expenditure in the statement of financial activities as incurred. Prepayments are initially recognised at the amount paid in advance for the economic resources expected to be received in the future.

Investments in financial assets are investments in debt or equity instruments, which are recognised when it becomes a party to the contractual provisions of the instrument. These are initially measured at the transaction price





excluding transaction costs, if any, which shall be recognised as expenditure Immediately in the statement of financial activities. They are included in non-current assets unless management intends to dispose of the assets within twelve months after the reporting date.

Trade and other receivables and investments in financial assets are subsequently measured at cost less accumulated impairment losses.

2.5.2 Derecognition

Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Society has transferred substantially all risks and rewards of ownership.

2.5.3 Impairment

The Society assesses at each reporting date whether there is objective evidence that a financial asset or a group of financial assets is impaired.

An allowance for impairment of financial assets is recognised when there is objective evidence that the Society will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments is considered indicators that the receivable is impaired. The amount of the allowance is the difference between the asset’s carrying amount and the undiscounted future cash flows that the Society expects to receive. The amount of the allowance for impairment is recognised in the statement of financial activities within “Governance and administrative costs”.

Subsequently, if the amount of an impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the Society shall reverse the previously recognised impairment loss. The reversal shall not result in any carrying amount of the financial asset (net of any allowance account) that exceeds what the carrying amount would have been had the impairment not previously been recognised. The amount of reversal is recognised in the statement of financial activities.






2.6 Cash and cash equivalents

Cash and cash equivalents include cash on hand, and deposits with financial institutions, which are subject to an insignificant risk of change in value. Cash and cash equivalents are carried at cost

2.7 Inventories

Goods for resale, animal foods, medical supplies, and consumables are carried at the lower of cost and net realisable value. Cost includes all costs of purchase and other cost incurred in bringing the inventories to their present location and condition. Cost is determined using the first-in, first-out basis. Net realisable value is the estimated selling price in the ordinary course of business less selling expenses.

2.8 Ravenscroft Trust Fund

Unrealised gains and losses arising from changes in fair value of managed investment of Ravenscroft Trust Fund are recognised directly in the Capital Trust Fund. When these investments are disposed of or are determined to be Impaired, at which time the cumulative gain or loss previously recognised in the Capital Trust Fund is included on the statement of financial activities for the period.

2.9 Financial liabilities

Financial liabilities are recognised when the Society becomes a party to the contractual agreements of the instrument and are classified according to the substance of the contractual arrangements entered into. All interest related charges are recognised in the statement of financial activities. Financial liabilities include “Trade and other payables”.

Financial liabilities are derecognised when the obligations under the liability are discharged, cancelled or expire. When existing financial liabilities are replaced by another from the same lender on substantially different terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability, and the difference in respective carrying amounts is recognised in the statement of financial activities.





2.10 Trade and other payables

Trade and other payables, excluding accruals, are recognised at their transaction price, excluding transaction costs, if any, both at initial recognition and at subsequent measurement. Transaction costs shall be recognised as expenditure in the statement of financial activities as incurred. Accruals are recognised at the best estimate of the amount payable.

2.11 Provisions for other liabilities and charges

Provisions for other liabilities and charges are recognised when the Society has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation and the amount has been reliably estimated.

2.12 Currency translation

Transactions denominated In a currency other than Singapore Dollar (“foreign currency’’) are translated into Singapore Dollar using the exchange rates prevailing at the dates of the transactions. Currency translation gains and losses resulting from the settlement of such transactions and from the translation at the closing rate at the reporting date of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of financial activities

2.13 Employee Compensation

Employee defined contribution plan

The Society contributes to the Central Provident Fund (“CPF”), a defined contribution plan regulated and managed by the Government of Singapore, which applied to the majority of the employees.The Society’s contributions to CPF are charged to the income and expenditure statement in the period to which the contributions relate.






Employee leave entitlements

Employee entitlements to annual leave are recognised when they accrue to employees. Accrual is made for the estimated liability for unconsumed leave as a result of services rendered by employees up to the reporting date.

2.14 Leases

Finance leases

Leases of property, plant and equipment where the Society assumes substantially all the risks and rewards of ownership are classified as finance leases. Finance leases are capitalised at the inception of the lease at the lower of the fair value of the leased property or the present value of the minimum lease payments. Each lease payment is allocated between the liability and finance charges so as to achieve a constant rate on the finance balance outstanding. The corresponding rental obligations, net of finance charges, are shown on the statement of financial position. The interest element of the finance cost is taken to the statement of financial activities over the lease

period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The property, plant and equipment acquired under finance leases are depreciated over the shorter of the useful life of the asset or the lease term.

Operating leases

Leases of assets in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are taken to the statement of financial activities on a straight line basis over the period of the lease. When an operating lease Is terminated before the lease period has expired, any payment required to be made to the lessor by way of penalty is recognised as an expense in the period in which termination takes place.

Rental on operating lease is charged to statement of financial activities. Contingent rents are recognised as an expense In the statement of financial activities in the financial year in which they are incurred.





2.15 Related parties

Related parties are entites with one or more common management committee members. Parties are considered to be related if one party has the ability to control the other party or exercise influence over the party in making financial and operating decisions.

3. Critical accounting estimates, assumptions and judgements

Estimates, assumptions and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical judgements in applying the entity’s accounting policies

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year,are discussed below.

Allowance for impairment of receivables

The Society reviews the adequacy of allowance for Impairment of receivables at each closing by reference to the ageing analysis of receivables, and evaluates the risks of collection according to the credit standing and collection history of individual debtor. If there are indications that the financial position of a debtor has deteriorated resulting in an adverse assessment of his risk profile, an appropriate amount of allowance will be provided.

Estimated useful lives of property, plant and equipment

The Society reviews annually the estimated useful lives of property, plant and equipment based on factors such as the Society’s plans and strategies, expected level of usage and future technological developments. It is possible that future results of





operations could be materially affected by changes in these estimates brought about by changes in the factors mentioned.

4. Cash and cash equivalents

For cash flow statement purposes, cash and cash equivalents comprise the following:

2013 2012

S$ S$

Fixed deposits

With maturity dates:

- Less than three months 1,226,630 1,216,926

- More than three months but less than twelve months 3,253,736 2,625,684

4,480,366 3,842,610

Cash in bank 889,672 382,961

Cash on hand 2,000 2,000

5,372,038 4,227,571

The fixed deposits have interest rates ranging from 0.75°/o to 1.20°/o (2012: 0.79°/o to 1.250/o) per annum.

























































Society for the Prevention of Cruelty to Animals

31 Mount Vernon Road, Singapore 368054

T: 6287 5355 F: 6286 5997 Website: www.spca.org.sg

Documents

Celebrating Years of Promoting Kindness to Animalswith kindness and respect. Objective The objectives of the Society are to prevent cruelty to animals and birds and to promote kindness