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¢ tr￿le¢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¥4￿0￿41 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 C￿Mme￿¢ 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 der￿ed 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¢$ryl¢ ¢hoi¢¢ driven by rising awar¢n¢ss of ¢lIn￿le ¢batsge.
Also, several other Well-k[￿Wll large charitie5 have Deded to c105e a significant number of their r¢tail outlets in th¢ last
12-18mth$.
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 Br8￿h
supported the local Pet Food Bank in March with P¢t Fo￿1 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 I￿t￿ 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)nsti￿tiOn Do¢utn¢nt {DQt Bra[￿h Rul￿) al￿ a Branch Partnerthp A8r¢ement with
th¢ National RSPCA
RSPCA Catnbs. Mid East Uninco￿ordted 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
p￿Vent 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¢$pe¢ted and treaied with kil￿neSS and ¢ompassio#.
The branch covers thc towns of HuntiDgdon, March, Chatteris, Ramsey, St Ives, St Neots, and Sawty and all th¢ ar¢a$ 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. u￿lated 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 pla￿1 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 M￿Ch 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 I￿orne 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 oH￿erS￿lp.'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
MIl￿EAST 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 h￿1 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$in8 the fijrnittwe shop {legal requirements UDder the lease tenns for
dilapid￿11)ttS.)
Donations poilcy
The branch poliey on public donations is that all donations to our branth ar¢ for the benefit of the animA]s in the branch
area, unless siipulated by the donor that the mon¢y should go towards a certain pIoje¢t. If it 15 in th¢ pow¢r of the brall¢h
that the donor 1$ 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 ￿tIN￿tieS. 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 fina￿tal 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 ll￿neY ¢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 I￿10 the current account as w0￿ing 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 acco￿t 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&ltaxes}, 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 dOaUn￿ts 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 r￿icWCd 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 u￿ertaInty fa¢ed during 2025, tb¢ d￿lS]?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 un￿S￿l¢ted funds, not held as langible assets.
The trustees have earroarked som¢ fi￿d8 for ¢xp¢nditur¢ in the next 12 months principally for-
- Continuing to suP￿rt the f]nancial assistance scheme.
Funds for incrcased sal¢$ of n¢w goods to in¢lud¢ m¢)rc p¢t-ba￿d itcms and to cover thndraising expertdi￿re 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 $u¢h as Wo(rtlgreen. the local Cats Prot￿tion and also the lo￿1 dog
ward¢n. W¢ will ￿ntInue to support the local community by way of food banks and oth¢r wrvi¢¢5.
STRUCTURE, GOVERNANCE Af4D MAL¥AGEMENT
GovernlDg doeument
The ¢harity is a Charitsble Inco￿orated Organisation (CIO) govemed by a consti￿tion registered otb 6 De¢¢mb¢r 2023.
The trusttts med regularly and have a thity to identify and review the risks to which th¢ CIO is ex￿Sed and to ensur¢
appropriate controls aff in pl&¢¢ to provid¢ r¢asortabl¢ &ssuran¢¢ ag8ins¢ froud and error.
All meelillgs are formally minuted.
ReeruitmeDt and xppoltttm￿t vf new tru51ttJ
Th¢ first trustes are electcd for aperiod of 6 years.
Future Tru5te¢s are ¢le¢ted for a temi of 3 ycars and ￿aY re-stand undcr thc tmis outlined in the Constithtion document.
During the year several trustees wer¢ ¢ith¢r ¢o-opted onto the board or moved from c¥)-OPtion status to full trustees at th¢
AGM held on the 8th October 2025.
Pot¢ntial trus1rt5 are intcrviewed and obserycd at committ¢e meetings before being Voted onto the cornmitte¢.
A representative from the board of trnstees attend$ 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 Th￿1-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 OCto￿r 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 appIl￿b]e law and United KJ"ngdom Accoullting sL￿dards (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 tn￿e¢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 In￿te¢S of the CIO {and also its directors for the pu￿￿$¢5 Of ¢ompany law) you ar¢ T¢5PODsibl¢ for th¢
pieparation of the accouDts in accordanee with the reqUire￿ents ofthe CO￿PanieS Act 2006 {'the 2006 ACV).
Having ￿ttsfI¢d my8¢lf that th¢ awunts of the CIO are t)ot r¢quir¢d to be Audit¢d under Part 16 of th¢ 2(MJ6 Act and arc
cligiblc for indep¢nd¢nt examination, I report in r¢sp¢¢i of my ¢xamina¢ion of your charity's a¢¢ounts as Carricd oui und¢r
Secrion 145 ofthe Clkariues Aci 2011 {'the 2011 AcV}. In caTryill8 Out Illy exatAinthon I have followcd the Dircetions givcn
by the Charity CoDlllliSSiQll under Se¢tion 145(5) (b) of the 2011 Act.
Independent examitter's statsmtht
I have ¢ompleted my examination. I cottfirni i1￿t no matters have come to my att¢ntion in conn¢¢tion with the examination
ving me cause to believe..
accounting rccord$ w¢r¢ not kept in rcsp¢ct of the Company as required by Scction 386 of the 2006 Act; or
the accounts do not a￿ord 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¢ Meth￿1$ 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
dra￿Tr in thi$ report order kn enabk a proper understsnding of the accowits to b¢ [c￿bed.
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 (ll￿ds
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 T￿t￿be[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 2￿6.
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 f￿M 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 I￿latul (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 fir￿l¢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 reco￿15¢￿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 con￿lIti￿8 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¢¢n￿lS 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 V￿lled 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 obl￿tIVe evid¢n¢¢ that th¢ CIO will not be abk to rolltct
all a￿Ount5 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
FU￿draiSItig 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- ¢on*illued
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
Tot*1
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
M￿￿EAsT 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 fv￿lS
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 reh0￿1￿8. Acorn Lod8C Is owned by truste¢ Nigel Bedford, alld ttustce Dall￿1 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