REGISTERED CIO NUMBER:1207(J41 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YFAR ENDED JI DECEMBER 2025 FOR ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMAIS CAMBRJDGESHIRE MID.EAST BRANCH CIO
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202 Page Report Df tbe Tr•sttt8 Statemellt of Truste¢$' RespoDslbi]itie8 lttdepttsdeTht Examiller's Report io St4tement of Financial Activitie5 i*mte Sbeet 12 to 13 Notes to tbe FIDanc5al Staltmettt$ 14 to 19
ROYAL SOCIETY FOR THE PREVETITION OF CRUELTY TO ANIMALS CAMBRIDCESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR EF4DED 31 DECEMBER 2025 Th¢ trle¢S who are also directors of the charitable incorwrated organisation (CIO) for the purtK>ses of the Companies Act 2006, present their report with the financial statements of the chanty for thc pcriod Isi January 2025 to 31 Decemb¢r 2025. The trustees have adopt¢d the provisions ol'A¢counting and Reporting by Charitics.. Statement of Reeotnmended Prac¢icc appli¢abl¢ to ¢haTiti¢s pr¢paring tb¢ir accouThÈs in accordancc with the Financial Reporting Standard ¥ppli¢abl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Report from the Chwlr Trns¢ees The first tnJste¢$ were appoint¢d at the datc of tncorporation in 2024 and all other resi8hAtions and appointments are listed in full on Pa8c 8 for the 2025 year. Oper¥4041 Matters Intome Generatlon This year has been a very challenging yeat for the branch with ever increasing Costs forcing changes to the branch's seryices. The decision was taken during the year to cease the furnittwe ¢olle¢tions and deliverieg and the shop at number 45 High Street March was closed at the end of September 2025 after exactly 15 years trading. The businesses were amal8amat¢d Iso very limited fiwDiture seryic¢8} into th¢ thop at 37-39 Hi8h Stre¢t, but the services wcrc withdtaThTr fully in early 2026. Thes¢ cban8¢$ sU]I¢d in statTIo$s¢5 (2 ID 2025 and 2 more in very ¢aTly 2026)- 6 staff r¢rnaining at th¢ of 2025, but have en$ur¢d that th¢ brntt¢h was in o b¢tter position financially a$ we ¢nter¢d 2026. Both th¢ r¢wining shop and our CMme¢ bwiness w¢r¢ in o b¢tterposition rnoving into 2026 to b¢ able to cover their costs and ensu ptofitsbility- Further inforn)Ation on branch and retail perforniance is available in the finan¢iAI se¢tions of the accounts. Generally, Charity retail rrends it) 2025 were dered by a strnggl¢ offset soaring costs (National IDsuran¢e CDntributions INICs} and the National Living Wage). Many other ¢haritÉ¢sl som¢ RSPCA branches hav¢ be¢n driven towards larger "$up¢rstor¢" typ¢ models {out of town co$1$ are lower with a pot¢ntially high¢r profjt margin), ¢-¢omm¢w¢ (wbi¢h th¢ branch has been doiTh8 for Bome titne), and a focus on spaces that appeal to environmcnts]ly conscious, valuc-driven younger demographi¢& Despite chall¢nging mark• ¢(>nditions, donate41 goods saw positiv¢ groThrth in like-for-like sale4. Second-hand clothing transitioned froln just a budg¢t option to a mainstyeam, ¢thi¢al lif¢$ryl¢ ¢hoi¢¢ driven by rising awar¢n¢ss of ¢lInle ¢batsge. Also, several other Well-k[Wll large charitie5 have Deded to c105e a significant number of their r¢tail outlets in th¢ last 12-18mth$. Animal Welfare The brdllcb continued to supwrt animals in need via the Brancb Financial Assisiallce Scheme. although with evcr iiicIeasitl8 Vet ¢o$ts, many owTrers are still struggling wilh even the most basic auillyal welfare trealmcnts. The Br8h supported the local Pet Food Bank in March with P¢t Fo1 Donations durin8 2025. Adtsptionlrehoming ¢ontinu¢d to be via Acorn Lodge. Pag¢ I
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBIUDGESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 3J DECEMBER 2025 Main Suppliers A¢ton J¢Jll)in8S ¢i)ntiDu¢d to support th¢ branch by providin8 It HR alld HeAIth and Safety advi¢e and Support. FaTnell Clatke continuc5 to providc Mana8ement Ac¢tsunting and Payroll seryi¢cs. During th¢ y¢ar bookk¢cping s¢rvi¢¢s wer¢ moved it)house (for a short time) at)d at year end an cxt¢rnal bookkeeper was assigned to take on these services for the braDCh. GtsvernAn¢e The branch as a CIO, op¢rat¢$ Yia 4 C4)nstitiOn Do¢utn¢nt {DQt Bra[h Rul) al a Branch Partnerthp A8r¢ement with th¢ National RSPCA RSPCA Catnbs. Mid East Unincoordted charity nuojber 205294, was closed in May 2025 The Report The Branch Committee. who ar¢ trust¢es of th¢ bran¢h, pr¢scnt th¢ir rewjrt with the financial statements of the CIO for the PETiod ended 31 De¢ember 2025. Th¢ tyusrees have 8dopied the provisions of the Statement of Recotnmended Practice.. Accounting and Reporting by Clwities preparing their accoLmts accordanc¢ with the Financial Reporting Standard applicable in the UK and Republic of Ir¢laDd {FRS 102}. Page 2
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMLS CAMBRIDGESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 OWECTIVES AND ACTIVITIES Objectives The objectives of the brancb are to ptDmote tbe WO alld objectives of the National Sociery At a ILKal level, which Ore to pVent crn¢lty, piomote ku)dness and alleviaTr suffering of all at)imals. Th¢ RSPCA'S Vision for 2030 is to haye a world where all animals we r¢$pe¢ted and treaied with kilneSS and ¢ompassio#. The branch covers thc towns of HuntiDgdon, March, Chatteris, Ramsey, St Ives, St Neots, and Sawty and all th¢ ar¢a$ in b¢tw¢¢n. Th¢ major activiiies of the CIO in support of these objeclivc5 aT¢ the carc and re-homing of anitnals taken in by the National RSPCA'S Animal Rcscu¢ Offi¢¢rs. Animals tak¢n into bran¢h care for rehorning arc hcalth-checked. bchaviourally assessed and receive veterit)gJy treatment where n¢c¢ssary (including vaccinalion, neutering and microchipping}. This work helps to Control the in¢idence and spread of disease and suffering and promotrs respoDsible p¢t ownership. The branch rehomed antmals iti ne¢d ¥skiDg for a sugg¢$t¢d donation for the adoption, designed io offset the care r05ts illcurred by the bran¢h. Thc branch also opcrales a welfare assistance srhtme for pet Owners on low incom¢ (or horn¢le$$ with no income) wbose animals requir¢ ¢m¢rgcncy tttatment at private vets. Wc have complied with th¢ duty under th¢ Clwitie8 Act {2011. ulated 2022) to have due gard to public bellcfit guidan¢¢ publi$hed by the Chatity CoDlllliSSiQn. Attivitie Staff tralDkn¥ Th¢ bran¢h has approximatcly 10 volunteers at any one time in a nwnb¢r of roles throughout the brallch arKI they all receive trainin8 befor¢ thcy siart with r¢sard to Health and Safety. The bran¢h covers many areA$ of Work from admin to animal welfare. Th¢ branch has a bigh level of skills among its INstees. paid stsff and volunieers and is well pla1 to rneet the continuit)g challenges of the charity sector. On80ing a&%essJn¢nt takes place at all levels within the orgattisation and action will bc takett tt> bridge any skills gap, by Jndivjdual mentoring andlor ext¢rnal ¢ourses. All poli¢ies and pro¢eduTes are periodically r¢vi¢wed to Cnsure complianc¢ with ¢UTrent employTnent laws. Ret811 The r¢maining Shop Continues to be run by a Minager and Assistani Monh8LY, but the major bulk of work is achieved by volunteers in roles such as sortin8, Stcaming, and till work. Ecomtllerce is op¢rated by a supervisor and for some of 2025 had paid staff suppon. It is anticipated that our online services will expand going forward as th¢ publi¢ ¢ontinue5 to move to online sboppin& Iknitig 2025, FeDland countil offered shop front 8rants to businesses within aieas of the MCh High Str¢¢t part of their Tegeneration progran]]ne and wsulted in the branch bcing givcn a 95 /D grant to r¢paint the shopfront as w¢ll as replace upstairs stTEet facin8 windows at number 37-39 High Stre¢t. This, tog¢th¢r with the grant for n¢w signage given towards the end of 2024 from th¢ National RSPCA, has resulted in a mucb-improved shopfroni. Gift Aid c01lLYt on sales of donated ii¢ms provides us with welcome additional sources of in¢om¢ which amounted to just under £7000 ill 2025. During 2025. wc also started to be able to eollect gift aid on our online sales. This Iorne in itself helps to coveT thc cost Of operating th¢ wclfare as5LStance scheme Pag¢ 3
ROYAL SOCIETY FOR THE PREVEP*'TION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 In early 2025 (March) we also refitted part of the upstsirs Spac¢ at nurnber 37-39 High Street to give us the opportuniry to tum $om¢ of our storage Space into sal¢$ spa¢¢- approximately one th]rd of our upstaits space The refit included putting up partition wa115. painting and redecoratin8, new lighting and new ¢lectrical points. Th¢ c£ommeree area also incre&sed in size. ACHIEVEMEI¥T AND PERFORMANCE Review And m8in 4¢hiev¢ments Anlm¥l Welfare Work- Rehvmltsg In 2025 the branch continued to work with Acorn Lodge to hOme animals-mainly dogs and cats It) 2025 the bran¢h has rchomed 6 Cats and 12 dogs. Our illtskcs include 42 animals that have been dircctly or indirectly come via another branch and werc originally an inspcctor intske. We also nctworked 16 dogs and 7 cats to other RSPCA celltr¢s or r¢pulabl¢ charities. There were also 2 rabbits ihat we nenvorked oui to other RSPCA ceDtres. Welfare A58i51anc¢ Th¢ branch provides financial assistance towards neutering and unexpected veterinary costs for animals belonging to PLwle on benefits, low in¢om¢$ QT who may be homelcss. This year we dealt with 12 vouchers for neutering {8 dogs, 3 cats and I rabbit) and gwe out 38 vouchers for veterinary support which is very slighdy down on last yeals numb¢rs. The blanch also r¢£¢iv¢d grants from National RSPCA to ihe value of £600 to support local foodbath This 1$ the equivalent of bein8 able io offer around 915 meats to the local pei ¢on)mutsity for tho% who at¢ 5ttugglillg wiib the incr]ng costs of p¢t oHerSlp.'rht braDch will continue to support the local foodbanks in the ¢oming year. Pag¢ 4
ROYAL SOCIKTY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MIlEAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECFMBER 2025 FINANCIAL REVIEW Finantial overriew This year's comparison with 2024 CIO accounts has to be looked at slightly differently. The branch h1 an In(1Ve CIO from Febnwy 2024 (it was estabh.shed but no assets)- Ihe assets being transferred on th¢ 1st August 2024. The fimds carried fon¥ard are £1 I2,250 (£165,690 for 2024) of all general funds with Tho re5trictiOn5. The ptiticipal iucome coDtIDues to be from retail sales. This year the branch a150 received grants for work on the March shop front As detailed in not¢ 3 relail saks were £172.314 (a full year made up of around one fifth of the sales beillg from our online stores) (£93,752 for 2024 whi¢h 1$ from 1st August 2024 only) with the fiwnilure shop Ceasing to trade on the 15th of September 2025, closing fully on 30th Sep*mber 2025. OtheT fiLDd-rnisin8 activities were £8.777 la full y¢aT) (£16.112 for 2024 whicb was from Isi August 2024}. F,xpenses were incurred this year whcll clo$in8 the fijrnittwe shop {legal requirements UDder the lease tenns for dilapid11)ttS.) Donations poilcy The branch poliey on public donations is that all donations to our branth ar¢ for the benefit of the animA]s in the branch area, unless siipulated by the donor that the mon¢y should go towards a certain pIoje¢t. If it 15 in th¢ pow¢r of the brall¢h that the donor 1$ infornie4 will happen. ltt¢om¢ Usually, th¢ main sowces of income ar¢ g¢neTated through donationslpurclmses at th¢ branch Sho collection Ix)xes and planned fundrai5iDg tINtieS. Gift aid continues to a good source of additional r¢v¢nu The brnnch also rceeiv¢d a legacy amounting to £14.133 after the admill fee 01 £437 was dedu¢t¢d under the terms of thc legacy agreem¢nt that we have with National RSPCA t() admittister any legacy payments due to the branch. It is a requireTnent of good finatal practice to cnsure that money 1$ k¢pt aside to protect the CIO a8ainsi drop$ In incotn allow li io take advantag¢ of new opponunitie5. The money kept in rcscrve is ttb provide a buff¢r and to maintaill healthy finallciai position, beyond which llneY ¢an be released for specific use, agreLxl by the trustee5, and monitored accordingly. Thc branch operates a re5erYe accollÈJt allowing the brallch to eff¢¢tively remaln iti business. The funds g¢uernted by monthly income from donations, retail and fundraising alr paid I10 the current account as w0ing uwney. The cutreni account 0$ the branch to budget on the bayis of what C4)mes in can be 5perit out, within defined rnles of authority for expendirure. Adjustm¢nts are tnade in th¢ ¢a$¢ of large oudays such as mat¢h ndIng for opening a thop. The reserv¢ account is a building accot allowing th¢ branch to bccom¢ stronger financially, allowing the branch to plaD forward and improve its $cop¢ of animal welfare. The branch's incoming r¢$our¢es, expended r¢sour¢es and funds foT the ycar to 31st Decembcr 2025 are shown in th¢ anrtcxed financial stat¢Tnents. The bratt¢h made a 1055 in 202S of £53,440 ((£26.692) in 2024). Th¢ losses can be associaied th the increased ¢o$ts of runnin8 the bratsch {utilitie<axes}, lh¢ ¢ost of clos1t shops,. one ill 2024 and one in 2025 (dilapidation ¢ost) 8s well as incr¢88e to payroll in April 2025.vet fee5 have a150 ¢ontinued to rise throughout the period. The basis of preparation of the aDnexed financial 8tatem¢nts is in accordance with th¢ govcmitig dOaUnts and is s¢t out in th¢ not¢5. Page 5
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRtDGESHlRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Re$¢rYe$ polify Tbe amount of r¢s¢rv¢s availabl¢ has b¢rn ricWCd again as part of the fotward busitiess str*egic planning and in light of the 1055es. It 1$ a requirement of all ChaTities by law to de¢lar¢ their reserves policy within its annual Icport to all 5tak¢hold¢rs and to giv¢ a fvll ¢xplanation of th¢ r¢a8ork8 why. It i5 the policy of the Cambridgeshir¢ Mid E&%t branch to JnaiDlaill the free reserves which now sit5 (in 2025) at a level equivalent ts) 4 m(>nth$ unrestricted expenditure. Due to th¢ ¢ontinu¢d uertaInty fa¢ed during 2025, tb¢ dlS]?0 was taken to c105c thc furniture shop to ensure that the bTanch erbtered the 2026 financial ycar in a mtsrc stable financial position. The ttustees were of the opinion thttt this level of reserves is suificient to m¢¢t any r¢duction in inwmiDg wouw¢s. Fre¢ reserves are defu as unSl¢ted funds, not held as langible assets. The trustees have earroarked som¢ fid8 for ¢xp¢nditur¢ in the next 12 months principally for- - Continuing to suPrt the f]nancial assistance scheme. Funds for incrcased sal¢$ of n¢w goods to in¢lud¢ m¢)rc p¢t-bad itcms and to cover thndraising expertdire to provide additional incomc Pag¢ 6
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 FUTURE PLANS The branch will continue to look foT the best ways to achicvc it5 an1rn Welfa goals and Continue to build on thc relaiionships m#de in 2025 with other local charities $u¢h as Wo(rtlgreen. the local Cats Prottion and also the lo1 dog ward¢n. W¢ will ntInue to support the local community by way of food banks and oth¢r wrvi¢¢5. STRUCTURE, GOVERNANCE Af4D MAL¥AGEMENT GovernlDg doeument The ¢harity is a Charitsble Incoorated Organisation (CIO) govemed by a constition registered otb 6 De¢¢mb¢r 2023. The trusttts med regularly and have a thity to identify and review the risks to which th¢ CIO is exSed and to ensur¢ appropriate controls aff in pl&¢¢ to provid¢ r¢asortabl¢ &ssuran¢¢ ag8ins¢ froud and error. All meelillgs are formally minuted. ReeruitmeDt and xppoltttmt vf new tru51ttJ Th¢ first trustes are electcd for aperiod of 6 years. Future Tru5te¢s are ¢le¢ted for a temi of 3 ycars and aY re-stand undcr thc tmis outlined in the Constithtion document. During the year several trustees wer¢ ¢ith¢r ¢o-opted onto the board or moved from c¥)-OPtion status to full trustees at th¢ AGM held on the 8th October 2025. Pot¢ntial trus1rt5 are intcrviewed and obserycd at committ¢e meetings before being Voted onto the cornmitte¢. A representative from the board of trnstees attend$ the RSPCA FAstcrn R¢gtonal Board mcetings. meeting fellow trustees alld senior staff from other branches along National So¢i¢ty staff and members of the RSPCA Inspeetoratc to 8h8r¢ knowledge, best prathic¢, branch experiences and to build sn¢tWOTk of colleag. MaDagement of rtsk Thc branch bas a H¢alth & Safcty Policy alld all volunteets and employccs bave be¢n provided with athlitional Health & Safety training to ensur¢ their continucd safety. HoEne visits bav¢ continued to be vlrtual. Reserve5 will be revi¢wcd if turnover Colltitsues to declin¢ It)surance w)lici¢s arc in pla¢¢ to wv¢r Public. Employer and Th1-Paty liabititi¢$ REFERENCE AND ADMINISTRATIVE DETAILS Registered CIO number: 1207041 Page 7
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRtDGESHIRE MID-EAST BRANCH CIO REPORT OF THE TRUSTEES FOR THE YEAR FNDED 31 DECEMBER 21125 Registered fjffi¢e 37 - 39 High Strcet March Cambridgeshire PF.15 9JJ The First TTUStee5 of the CIO. as described in the constitution. ale those tEUStees who had been elected to the board of the previous wiin¢orporat¢d charity at the date of signing the constitution in December 2023, who wer¢ in JM)st at th¢ dat¢ that thc CIO was established (15th February 2024) and who were then still in post at the datc of trnn5frr on l August 2024. Flrst Trnstees F Hammett (appointed 15.2.24) Miss W Harold {aprx)inted 15.2.241 {resigned 21st May 2025) Ms E Lowe (appointed 15.2.24) Mr5 C 0l1iordan (appoillted 15.2.24) Trustees N Bedford {appointed 18.1224) Mov¢ from Co-opt at AGM 8th OCtor 2025 D F Doughty lappoinied 18.12.24) Move from Co-opt at AGM 8th October 2025 A Gamlin (appoirLt 18.12.24) (re$ign¢d 2nd October 2025) F Morton (appointed 18th Jutte 2025) (iesigned 2nd October 2025) Bruno Mani lappoiDted 18th Junc 2025 as Tw$t¢¢ and Tre&surer) (resigned 31st De¢ember 2025) lttdepeud¢nt Examiner N¢il C Harding FCA Bradshaw Johnson Chartcrcd A¢countants Croft Chambers I l Bancroft Hitchin HertfoTdsbire SG5 IJQ Approved by order of th¢ board of ttu$te¢s on..... . and 8i8Thed on its behalf by.. F H4mm¢tt- Trustcc Pa8e 8
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-FAST BRANCH CIO STATEMEPU OF TRUSTEES, RESPOTrISIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The Irustees (who are also the dirtttors of Royal Society for the Pr¢Yention of Cruelty to Animals CambridgeshiTe Mid-East Branch CIO for the purpose5 of Company law) aTC respotssible for preparing the Report of the Trnstecs and thc financi sta*menis in accordance with appIlb]e law and United KJ"ngdom Accoullting sLdards (Unitcd Kingdom Gcnerally Accepted Accounting Practice). Company law requires the tTUStees to prepare fitsancial ststements for each fit)ancial year which give a In amd fair view of th¢ statc of affairs of the CIO and of the incoming resource5 and application of resources, including the income and Cxpcndln¢. of the CIO for that period. In preparin8 those financial siatrments, the trustccs requiTed to select suitable accounting w>licie$ and then apply thcm consistcnt]y.' observe the method8 and prin¢ipl¢s in th¢ Ctwity SOIUI. make judgements and estimates thai are reasonable and prudent. prepaTe the ftllancial statements on th¢ going concern basis wiless it is inappropTiate to presume that the CIO will continue in bustncss. The trustccs are r¢8pon$ibl¢ for keeping proper accounting records which di5c105e with reasonabl¢ llya¢y at any time ihe fiDan¢ial positi¢)n of the CIO and io enable them to ensuTe that the financial statements Comply wilh the Companies Act 21)06. Th¢y are also re4)onsible for safeguarding the a&sets of th¢ CIO and h¢n¢e for taking reasonable sw)s for the prevention and detection of fraud and oth¢r irregularities. Page 9
INDEPENDLYT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUFLTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BtL4NCH CIO Jndep¢nd¢nt eIamlntr'8 r¢port tTr the trnsttts of Royal Society lor the Prtvention tsf Crntlty to ADith# Cambridgeshire Mid-East Braneb CIO ('the CIO,) I repon to the ¢hariry tne¢S on my ¢xaminallon of the accounts of thc CIO for the year ended 31 December 2025. Re5pon51bllltle5 and basls of report As th¢ ¢harity's Inte¢S of the CIO {and also its directors for the pu$¢5 Of ¢ompany law) you ar¢ T¢5PODsibl¢ for th¢ pieparation of the accouDts in accordanee with the reqUireents ofthe COPanieS Act 2006 {'the 2006 ACV). Having ttsfI¢d my8¢lf that th¢ awunts of the CIO are t)ot r¢quir¢d to be Audit¢d under Part 16 of th¢ 2(MJ6 Act and arc cligiblc for indep¢nd¢nt examination, I report in r¢sp¢¢i of my ¢xamina¢ion of your charity's a¢¢ounts as Carricd oui und¢r Secrion 145 ofthe Clkariues Aci 2011 {'the 2011 AcV}. In caTryill8 Out Illy exatAinthon I have followcd the Dircetions givcn by the Charity CoDlllliSSiQll under Se¢tion 145(5) (b) of the 2011 Act. Independent examitter's statsmtht I have ¢ompleted my examination. I cottfirni i1t no matters have come to my att¢ntion in conn¢¢tion with the examination ving me cause to believe.. accounting rccord$ w¢r¢ not kept in rcsp¢ct of the Company as required by Scction 386 of the 2006 Act; or the accounts do not aord with thos¢ re¢ords,' OT the COUnts do noi comply with the accounting r¢quirrni¢nts of Seciion 396 of the 2006 Aci other than aDy r¢quir¢ment that the accounts 8ive a tru¢ alld f4ir view which is not a maitrr considered as part of an iDd¢p¢udent examination., or thc accounts have not been prepared in accordance with th¢ Meth1$ and principles of the Statem¢nt (Trf Re¢omm¢nded Practic¢ for accounting and reportillg by charities {applicable to charities pr¢paring theii a¢¢ouDts iti ac¢ordance with th¢ Finan¢ial Reporting Standard applicable in thc UK and Republic ot lTcland {FRS 102}). I hav¢ DO concerns and hav¢ come across no oth¢r matters in ¢fjnn¢¢tion with the examination to which att¢ntion yhould bc draTr in thi$ report order kn enabk a proper understsnding of the accowits to b¢ [cbed. Neil C Harding FCA Bradshaw Johnson Charterod Accountants Croft Chajnbers I l Bancrofi Hitcbin Hertfordshire SG5 IJQ Date.. Page 10
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIfvL4LS CAMBRIDGESHIRE MID-EAST BRANCH CIO STATEMENT OF FllYANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 21125 Period 15.2.24 to 31.12.24 Totsl Year Ended 31.12.25 UnT¢Strict£d fimd Notes INCOME AND ENDOWMENTS FROM Donations and le8a¢ie$ 46,092 196,769 Ch4ritable 4ctivities Animal wclfare and r¢b¢)min8 3,920 1,180 Other trading activities Investment incorne 181,091 717 109.864 405 TDtsI 231820 308,218 EXPENDITURE ON Raising ndS 242,113 120,316 Ch•rit4ble *ctlvldes Animal w¢lfaT¢ and rehoming 22212 Total 285 260 142.528 NET INCOMEI(EXPEIYDITURE) (53,440) 165,690 RECONCILL4TION OF FUNDS rotal funds brought fonvard 165,690 TOTAL FUI¥J)S CARRIED FORWARD 112250 165,690 The nores forni psrt of th¢so financi41 statemcnts Page 11
ROYAL SOCJETY FOR THE PREVENTION OF CRUELTY TO AP41MALS CAMBRIDGESHIRE MID-EAST BRANCH CIO BALANCE SHEET 31 DECEMBER 2025 31.12.25 31.12.24 Total funds UDrcstriciLxI fund Noie$ FIXED ASSETS Tan8ible assets 689 CURRENT ASSETS Stocks Debtorg Cash at bank in hand 616 16.413 105 795 324 17.877 165 10 122,824 183,496 CREDfIoRS Amouths falling due within one year (11,263) {18,590) NET CURRENT A&SETS 111.561 TOTAL ASSETS LESS CURRENT LIABILITIES 112,250 165.690 NET ASSETS 112,250 165690 FUNDS Unrestricted (llds 13 112250 165690 TOTAL FUNDS 112 165,690 The CIO 1$ entitled to exemption from audit ullder S¢ction 477 of the ComJ>aDics Act 2006 for the yebr ended 31 D¢mb¢r 2025. The Ttbe[S have not rcquired thc CIO to obtain an audit of its f]nancial stat¢tnents foT the year ended 31 December 2025 ID a¢cordan¢e with Section 476 of ¢h¢ Companies Act 26. The trus¢e¢s acknowledge th¢ir responsibilitie5 for {a} ensuting thai the CIO keq>s OUntIng records that ¢omply with Se¢tions 386 and 387 of the Compani¢s Aci 2006 (b) preparing fmancial statem¢nts which give a true and fair view of the slate of affairs of the CIO as at the end of each financial year and of its surpkns or deficit for each fillanei year in accordance with the rcquiremcnts of Sections 394 and 395 at)d which otherwise comply with th¢ requirements of the Compantes Act 21M)6 relating to fit)ahcial slatements, so far as appli¢able to the CIO. The notes fM port of these finaneial $ra*ments Ptdge 12 ¢ontinued...
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO BALANCE SHEET- eontinued 31 DECEMBER 2025 Thc5e fLTTrancial statements have been prepared in accordance with ihe provisions appli¢able to CIO subj¢¢t to the companies r¢gim¢. }5/07/.26 Th¢ fJt)ancial statements We approv¢d by the Board of Trustees and authorised for i&suc on ..................... .. and were 518ntd on its behalf by.. F Hammett- Trnstee The notes forni part of these fmaD¢ial $txt¢ment$ Page 13
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRtDGESHIRE MID-EAST BRANCH CIO NOTES TO THE FINAf4cIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF COMPLIANCE RSPCA Cambridgeshire Mid-FAst BraTbch is a ¢haritAble incorporatcd orgwJisati¢)n. Th¢ financial statements have been pr¢pared in Complian with Charitie5 SORP (FRS 102) as it app"eS ro the fu¢1&] stsiements for the pgrii)d ended 31 Dc¢ember 2025. AccouKfING POLICIES Ba515 of preparing the f£1] statemEnt$ Th¢ fJnan¢ial stat¢m¢nts of th¢ CIO, whi¢b is a public benefit entity under FRS 102. have been prepared in accordanc£ with thc Charities SORP (FRS 102) 'Ac¢ounting and R¢porting by Chariti¢5'. Ststement of Recommended Praclice applicable to charitics prcparing their accounis in ac¢ordan¢e with th¢ Fit)an¢ial R¢portin8 Stsndard applicable ifft the UK and R¢public of Ilatul (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 Tbe Financial Reporting Standard applicable in the UK and R¢publi¢ of Ir¢land' and th¢ Companies Act 2006. The firl¢la1 stateD]ents have been prepated under the hisitsiical ¢osi conven¢ioD. RSPCA Cambridgeshire Mid-F.ast Branch CIO meets the definition of a publi¢ benefit entity under FRS 102. Income All incomc is reco15¢1 ill the Statement of Financial Adivities once ihc CIO has entitlement to the ffimds. it 19 probabl¢ that the income will b¢ re¢¢ived and th¢ oowuot Catt be measured reliably. Eipenditmre Liabiliti¢s recognisd as ¢xpenditur¢ as soon a$ th¢r¢ is a legal 01 rowtru¢tiv¢ obligation conlIti8 the CIO to that cxpcnditurc, it is probable th¥4t a transfer of ccottomic benefits will be required in settlement and the aTnount of th¢ obligaiion can be m¢asured reliably. Expendiwre is ac¢ounlcd for on an a¢¢nlS basis and h&s be¢n ¢la&8ified undcr headiDg5 that aggregate all cost relatcd to thc catcgory. Whcrc costs cannot be directly attributed to particular h¢adings th¢y have been allocated to activiti on a basis consistcnt with tbc use of resources. T8nglble fjxed a85ets Depreciation is provided at the following Annual rates in order to writ¢ off each asset over its estimated useful life. Plant and nmchinery 15 /D on reducing balawe Stocks Stocks are Vlled at the loweT of cost and net realisable va]ue, after due allowance for obsolete and slow moving items. Tax4¢lon The CIO 15 ¢X¢mPt from cotporation tax on its charitsble activities. Fund 8CtountiDg Unrestricted funds ¢an be used in a¢¢ordance with the clwitable obje¢tiv¢s at the discretlon of the tnjstees. There are tho Testricted funds. Further eKplanatton of the nature and puryx)se of each nd 15 included in the notes to the finawial stat¢ment$. Page 14 Continued...
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIhlALS CAMBRIDGESHIRE MID-EAST BRANCH CIO NOTES TO THE Fll¥ANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 21b25 ACCOUP(fiNG POLICIES- ¢ontAnued Trnde debtor$ Trade debtors are amounts due from voluntw organisatiorK% and individuals who have undertaken to fimd or m¢¢t thc Cosi of 8¢rvi¢c$ provid¢d. Trad¢ debtors are wognised initially at thc traDsactioll PTi¢e. A provision for the impaimient of trade debtors is esiablisheAI when there is obltIVe evid¢n¢¢ that th¢ CIO will not be abk to rolltct all aOunt5 due acwrding to the Original temis of the rtteivables. Casb rash equiyalents Cash and cash ¢quivai¢nts ¢4)MprI rath ot) hand and call deposits, and othcr short-ternl hi8h]y liquid investments that are readily convertible to a known amowit of cash al are Subject to an insignificant risk of change in value. Trade credltors Tradc crcditors are obligations to pay foi goods or serviccs that havc bccn acquired the ordinary course of business from suppliers. A¢¢ounts Yable are classified as curreni liabilities if the CIO does not have an unconditional rigbL at the end of the reportiDg period. to deftr settlement of the C[lI0r for at least twelve motlths after thc rcportin8 date. It there is an unconditional right to defer settlement for at le&st twelve months after the r¢porting date, thcy ar¢ PTcsentcd &8 non-¢urr¢nt liabilitics. Tradc crcditors are r¢cogniscd initially at the transa¢tion price and subsequendy measured at the amortized cost using the effective interest method. OTHER TRADING ACTIVITTLS PeIiod 15.2.24 to 31.12.24 Year Ended 31.12.25 FUdraiSItig and other aetivitieg Retail- in¢lllding online sal¢s 8.777 172314 16,112 181,091 109.864 INVESTMENT INCOME Period 15.2.24 to 31.12.24 Year Ended 31.12.25 Deposit account interest 717 405 Page 15 ¢ontinued...
ROYAL SOCIETY FOR THE PREVEP¥TION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID.EAST BRANCH CIO NOTES TO THE FINANCL4L STATEMENTS- ¢onillued FOR THE YEAR ENDED I DECEMBER 2(125 NET INCOMEI(EXPENDITURE) N¢t in¢om¢/{¢xp¢nditur¢) is Stated aft¢r charg(creditingl'. P¢ri(xl 15.2.24 Year Ended 31.12.25 31.12.24 Depreciation- owned &ssets 533 TRUSTEES. REMUNEIL4TION AND BENEFITS TheTC WCT¢ no tsustees, remuneration or other benefits for the year ended 31 Dcccmber 2025 nor for the PLYiod ended 31 Deeember 2024. Trw8tees' expenses There were no tru5tees' expenses paid for th¢ y¢ar ¢Dded 31 De¢ember 2025 nor for the period ended 31 Dccember 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestncted fund INCOME AND ENDOWMEIYTS FROM Donations and legacies 196.769 Charitabl¢ atdvltles Animal welfare and rehornin8 1.180 Other trnding activiti¢$ InvestmeTht inwm¢ 109,864 405 Total 308218 EXPENDITURE ON Raising funds 120,316 Charitable 4£tivities AnitDal welfare and r¢homing 22 Tot1 142 528 NET INCOME 165,690 TOTAL FUNDS CARRIED FORWARD 165690 Page 16 continu¢d...
ROYAL SOCIETY FOR THE PREVENTIOP4 OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO NOTES TO THE FINANCIAL STATEMEf4TS- contiDued FOR THE YEAR Ef4DED 31 DECF.MBER 2025 TANGIBLE FIXED ASSETS PlaDt and machinery COST At l January 2025 Additions 900 438 At 31 Dccembcr 2025 ,338 DEPRECIATION At l January 2025 Charge for year 533 At 31 DKember 2025 649 NET BOOK VALUE Ai 31 December 2025 689 At 31 December 2024 784 STOCKS 31.12.25 31.12.24 Stocks 616 324 io. DEBTOKS: Amouyfs FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Trade debtors Oth¢r debt¢)TS Prepayments 6,789 476 4,716 3,885 9.276 17,877 Pag¢ 17 continued...
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO Af4iMALS CAMBRIDGESHIRE MEAsT BRANCH CIO NOTES TO THE FINANCIAL STATEMEf4TS- foDtiAued FOR THE YEAR ENDED 31 DECEMBER 21b25 ii. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 3 1.12.24 Trade ¢reditOTS Oth¢r cr¢4litorg A¢¢ru¢d expenses 4.482 5,149 2,388 10,628 12. MOVEMENT IN FUNDS Net movement in fvlS At 31.12.25 At 1.1.25 Unrestrlctsd funds G¢n¢ral fund 165,690 (53,440) 112,250 TOTAL FUI4DS 112 Net movcment in fimds, included in the above are as follows: In¢omin8 Tesources Restsurces expended Mtsvement fund Unrestricted funds GcnLYal fllnd 231,820 1285,260) {53,440) TOTAL FUNDS 231820 285 260 53.440 Page 18 continued...
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CAMBRIDGESHIRE MID-EAST BRANCH CIO NOTES TO THE FINAficIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECFMBER 21125 12. MOVEMENT IN FUNDS- continued Cornprntlves f•r movement in funds Net movement in fimds At 31.12.24 Unrestricted fuDdB Gencral tund 165,690 165,690 TOTAL FUNDS 165,690 165,690 Comparative net movement in fund8, iDcluded in the above are as follows.. In¢oming sources R¢sou¢S expended Mtsvernent in futxts Unreytri¢ted funds Gelleral fund 308.218 (142.528) 165,690 TOTAL FUNDS 308 218 142 $28 165.690 13. RELATED PARTY DISCLOSURES During th¢ ycar, the charity made paymcnts totalling £7,013 (2024: £3,636) to Acorn Lodg¢ for the boarding of anitna]s wior to reh018. Acorn Lod8C Is owned by truste¢ Nigel Bedford, alld ttustce Dall1 Doughty is employed there. These trattsacttons were ¢ondu¢ted oll an ann's length basis. At the y¢ar ¢nd, nothtng was owed io A¢orn Lodg¢12024.' £0). Page 19