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2025-12-31-accounts

Charity registration number: 1209358

RSPCA Westmorland Branch CIO

Annual Report and Financial Statements

for the Year Ended 31 December 2025

Reference and Administrative Details 1
Trustees' Report 2 to 9
Statement of Trustees' Responsibilities 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 30

S Halsall-Williams Chair D Bennett Treasurer Dr A Cleasby Mrs L Dodd Ms R Gawith A Green S Teggart Ms R Gawith Mr R Melloy Chief Inspector Mrs C Lowe, Branch Manager Ms J Stevens, Shop Manager Mrs H Stalker, Animal Rescue and Welfare

The Ruth Pedley Building Beezon Fields Kendal Cumbria LA9 6BL 1209358

Stables Thompson & Briscoe Chartered Accountants & Business Advisors Lowther House Lowther Street Kendal LA9 4DX

Page 1

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2025.

The trustees and officers serving during the year and since the year end were as follows:

Trustees: S Halsall-Williams Chair D Bennett Treasurer Dr A Cleasby N Crawford (resigned 17 May 2025) N Darbishire (resigned 22 November 2025) Mrs L Dodd (appointed 27 September 2025) Ms R Gawith (appointed 29 March 2025) A Green S Teggart Chairman: S Halsall-Williams Chair Secretary: Ms R Gawith (appointed 29 March 2025) Mr R Melloy Chief Inspector Senior Management / Leadership Mrs C Lowe, Branch Manager Team: Ms J Stevens, Shop Manager Miss G Moody, Shop Manager (resigned 28 February 2025) Mrs H Stalker, Animal Rescue and Welfare Miss K Moran, Fundraising Manager (resigned 31 January 2026)

The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means — with particular reference to the Branch area, in accordance with the policies of the Society.

The main aims of the Branch are:-

~ To support our local Inspectors by taking in, free of charge, mistreated or abandoned animals. Animals in our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming.

~ To provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes.

~ To provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes.

~ To respond to enquiries from the public (both direct and via the Society's national call centre) about animals locally and offer free animal care advice

Page 2

The Trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public.

All Charities in England and Wales must have charitable aims that are for public benefit. Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch's animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The Committee would like to thank all volunteers: shop assistants, collectors, dog walkers, fundraisers, animal fosterers, home visitors etc. for all their hard work and support.

2025 has been a significant and transformative year for the Branch, bringing a number of changes that we believe will strengthen and support our future work.

Following the loss of our kennel space in 2024, our involvement with dogs during 2025 was necessarily limited. The final three dogs in our care were transferred to Animal Rescue, and we cared for one additional dog in foster placement. His story is featured later in this report.

Our cat welfare work continued throughout the year. With access to six pen spaces at Animal Rescue, we took in 48 cats during 2025. A total of 55 cats were rehomed, including some remaining in our care from 2024. Sadly, two cats had to be euthanised on welfare grounds.

Despite operational challenges, we were pleased to continue supporting the local community. During the year we:

• Provided welfare assistance to 31 individuals and families

• Neutered 55 feral cats through our Trap, Neuter and Return work

We are extremely grateful to all of our fosterers and volunteers whose dedication and support made this work possible.

As we look ahead to 2026, one of our priorities will be to recruit additional dog foster carers to help us rebuild and expand our dog welfare work.

During 2025, two Trustees resigned from the Board: Ms N Darbishire and Mrs N Crawford. We would like to place on record our sincere thanks for their contribution, commitment and support during their time with the Branch.

We were also delighted to welcome two new Trustees, Ms R Gawith and Mrs L Dodd, both of whom bring a wealth of experience and valuable skills to the Board.

Page 3

A major focus of the year was the search for suitable premises for a new indoor cattery. In Spring 2025, we identified an industrial unit in Kendal that appeared suitable for conversion and began the process of obtaining planning permission, surveys and legal agreements. However, due to ongoing legal delays, contracts had still not been exchanged by the August Bank Holiday.

Over that weekend, the tenants in the industrial unit opposite the Hall unexpectedly vacated the premises. Following discussions with the landlord, we were offered the opportunity to lease the unit. As a result, we withdrew from the original purchase and restarted the planning and survey process for the new premises. This work was completed in early December, enabling building work to begin in 2026.

During 2025, Animal Rescue also gave notice to terminate our agreement for the use of their cat pens. Once notified, we began winding down our operations accordingly. This directly impacted our intake and rehoming capacity and explains the lower rehoming figures for 2025 compared with previous years.

Alongside our animal welfare work, we continued to engage with the community through a variety of fundraising and educational events. These included coffee mornings, bingo events, clay animal workshops and foraging cookery sessions. Several guest speakers proved particularly popular and are due to return in 2026.

Members of staff also attended the ADCH Conference in Telford, which provided valuable training, insight and networking opportunities. In June, we attended the South Lakes Cat Club Show at the Leisure Centre, helping to promote the Branch and engage with supporters.

We hope to expand our attendance at local events and community activities during 2026 as our volunteer base continues to grow.

Page 4

RSPCA Westmorland Branch CIO Trustees, Report (continued) Panda This sickl}I little kitten w'as found near a hotel. She Sh￿iled signs of cat *lu and ivas treated at Oakhill. Luckily our foster 1%os available and took her in. Staying in a cattery could have had a negative outcome. After a ii,hile she rallied and ilias ready for adoption. 11.'e had some loliely donations to support her in her foster home. She loved some of the scrummy food donated. Her adoption il'as a great match. She still loves playing iN'ith her ball. Coconut This picture doesn t shom, hoiii hard he found it in the cattery. He ilias quite grumpy, didn't like being there at all. That meant he didn't sell himself ii,hen people came to weil, him. Luckily his neiv oii¢ners sail: past that and he is noiit settled and a different character from that in the fdttery as you can see. Page 5

RSPCA Westmorland Branch CIO Trustees, Report (continued) Tigger Tigger lii'.ing rough Th,hen a new Ut￿eU1erea male io the street and they competed for turitory. Tigger ended up some wound5. and it u'as felt although at 10 he had nlanaged. this neiN dirywntc ii'ould end up ￿ 5enou5 ￿)Ury. so Th'hen Th"e iirere contacted by the residents_ 'e collected hun. neutered him and treated his ii".ounds. Aftu a little recouperation he Th'as adopted by a family Th,ho loNe hlln to bits and kn"s Mum treats hi￿ like a prince. Page 6

2025 was the start of a new beginning for the branch with our new cattery and staff. Updates throughout the year are available on our website, social media and via our newsletters.

The Branch holds reserves in order that the levels of services provided for animal welfare may be maintained if there should be a reduction in incoming resources.

Reserves in this context mean funds that are available for the Branch's general purposes after all commitments have been met. Tangible fixed assets (buildings,vehicles, furniture and equipment) are not included within reserves but investment assets are. Investment assets (currently the M&G Charibond Charities Fixed Interest Common Investment Fund) are regarded as funds available to the branch and not a tangible fixed asset.

In addition to such "unrestricted reserves" the Branch may also hold additional "restricted reserves"; such reserves represent funds donated for a specific purpose, which cannot be used for anything other than the purpose for which they were donated.

The target level for reserves is calculated as eighteen months expenditure based the total expenditure for the two previous accounting periods. This should ensure at least eighteen months of operations following a drastic financial downturn. The target level for the year 2026 is calculated as follows:

Expenditure for 2024 £377,850 Expenditure for 2025 £373,376 Target reserves for 2026 £563,000

The branch currently has £252,032 in free reserves, however £160,000 of that is needed to build the new cattery.

It is the opinion of the Trustees that the existing reserves are sufficient to meet any reduction in incoming resources.

As of 31 December 2025, the Branch investment policy was to retain some funds on a cash basis, held in a range of deposit and savings accounts.

The Branch continues to have quick and easy access to its funds in Barclays Bank current accounts, a Barclays Bank deposit account and a CAF Charity Deposit Account. This allows for sufficient cash to meet the ongoing day to day needs of the branch.

The branch has invested in the M&G Charibond Charities Fixed Interest Common Investment Fund which generates substantial quarterly dividends. The value of the fund is dependent on stock market fluctuations and at the 31 December 2025 was valued at £229,181.

The Trustees recognise that this policy should be reviewed on an annual basis following the publication of the audited annual accounts for the previous year, and whenever reserve levels are reviewed.

Page 7

The Charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The charity does not use derivative financial instruments.

The Charity’s activities expose it primarily to the financial risks of changes in economic activity and interest rates. The charity investments are held in M&G Charibonds to minimise investment risk.

The Charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.

The Charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The Charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

The Society for the Prevention of Cruelty to Animals was founded on the 16 June 1824 and was granted the "Royal" prefix in 1840. The current constitution of the Royal Society for the Prevention of Cruelty to Animals, (the Society), was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932. The work of the Society is governed by the RSPCA Act and by the rules of the Society. Membership of the Society is by subscription and may be on a life, annual, ex-officio or junior basis.

An elected Council who, subject to the rules, control the affairs, funds, property and proceedings of the Society manages the Society. They are assisted in the administration of the Society by a central organisation, headquarters and branches.

The RSPCA Westmorland Branch (the Branch), was an unincorporated charitable association and a separately registered Branch of the Society using the charity registration number 232236. On 18 May 2024 RSPCA Westmorland Branch CIO was registered with the Charity Commission (registered charity number1209358) and all trustees became trustees of the new organisation. Operations transferred to the new Charitable Incorporated Organisation on 1 October 2024. The charity operates as an autonomous branch of the National RSPCA subject to its rules for Branches. As there was no change in operations just the type of charity these accounts have been prepared using merger accounting.

Page 8

Trustees are sourced from current members and the wider community. A non member has to be a member for three months before they can be elected as a Trustee. A vetting process takes place including confirming their willingness to act and establishing they are not barred from acting.

A new Trustee who is not already a volunteer would complete the volunteer induction process and then continue into following the guidance notes for Trustees.

The branch manager is the key management personnel. The trustees set remuneration for all staff, including key management, at Branch meetings.

The Branch is governed by a Committee, who are Trustees of the Branch, elected at the AGM. They have individual and collective "responsibility" for the management of the Branch and its funds. The Trustees hold meetings which are minuted, at least every two months at which decisions are made. The day to day running of the Branch is delegated to the Branch Manager.

Page 9

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 18 April 2026 and signed on its behalf by:

......................................... D Bennett Treasurer Trustee

Page 10

I report to the trustees on my examination of the accounts of RSPCA Westmorland Branch CIO for the year ended 31 December 2025.

As the charity trustees of RSPCA Westmorland Branch CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the RSPCA Westmorland Branch CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Since RSPCA Westmorland Branch CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of RSPCA Westmorland Branch CIO as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... James Mason ACA ICAEW

Chartered Accountants & Business Advisors Lowther House Lowther Street Kendal LA9 4DX

6 May 2026

Page 11

Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
Raising funds
6
Charitable activities
7
Total Expenditure
Gains/losses on investment
assets
Net movement in funds
Total funds brought forward
Total funds carried forward
20		 275,190
2,720
155,466
40,384
473,760
(138,381)
(210,315)
(348,696)
17,093
142,157
698,530
840,687		 6,000
-
-
-
6,000
(6,000)
-
(6,000)
-
-
-
-		 281,190
2,720
155,466
40,384
479,760
(144,381)
(210,315)
(354,696)
17,093
142,157
698,530
840,687		 56,378
19,573
179,281
33,126
288,358
(168,402)
(209,448)
(377,850)
(7,139)
(96,631)
795,161
698,530

All the charity's activities in last year were unrestricted.

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 20.

The notes on pages 14 to 30 form an integral part of these financial statements. Page 12

Tangible assets
14
Investments
15
Stocks
16
Debtors
17
Cash at bank and in hand
18
19
Unrestricted funds
20		 397,131
409,181
806,312
1,528
26,656
50,082
78,266
(43,891)
34,375
840,687
840,687
840,687		 323,457
347,088
670,545
1,421
7,559
25,231
34,211
(6,226)
27,985
698,530
698,530
698,530

The financial statements on pages 12 to 30 were approved by the trustees, and authorised for issue on 18 April 2026 and signed on their behalf by:

......................................... D Bennett Treasurer Trustee

The notes on pages 14 to 30 form an integral part of these financial statements. Page 13

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

RSPCA Westmorland Branch CIO meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The charity became a CIO in the year, changing from an unincorporated charity. As the trustees and operations remained the same and the change was purely to the legal structure the charity has used merger accounting to present these accounts. In effect the accounts reflect the operations of the charity as if there had been no change combining the unincorporated charity accounts (including comparatives) and the CIO accounts from 1 October 2024.

The financial statements are prepared in sterling and rounded to the nearest £.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Where services or facilities are provided to the Charity as a donation that would normally be purchased from our suppliers, this benefit is included in the financial statements at it's fair value unless it's fair value cannot be reliably measured, then at the cost to the donor or the resale value of goods that are to be sold.

Page 14

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Individual fixed assets costing £250.00 or more are initially recorded at cost.

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 15

Land and buildings 2% straight line Short leasehold property 4% straight line Shop fittings 20% straight line Office fixtures and fittings 15% straight line Plant and machinery 15% straight line Branch van 20% straight line

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Donated goods are not valued for inclusion in stock due to the difficulty of attributing a fair value. Instead donated goods are recorded as income once sold.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 16

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 17

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 18

Donations and legacies;
Collections, appeals and
donations
29,130
Legacies and bequests
232,126
Gift aid reclaimed
13,197
Grants, including capital grants;
Grants from other charities
600
Subscriptions
137
275,190
Animal adoptions
Case charge
Trading income - RSPCA shops;
Sales of donated goods under gift aid
Sales of donated goods
Sales of goods and services
Other trading income
Events and other support income;
Events
Pet Insurance Commission		 -
-
-
6,000
-
6,000
2,720
-
2,720
41,537
96,807
5,132
676
9,720
1,594
155,466		 29,130
232,126
13,197
6,600
137
281,190
2,720
-
2,720
41,537
96,807
5,132
676
9,720
1,594
155,466		 40,004
-
16,164
-
210
56,378
9,675
9,898
19,573
57,330
95,772
10,951
1,621
12,115
1,492
179,281

Page 19

Interest receivable on bank deposits
Other income from fixed asset investments
Income from rents		 1,147
10,954
28,283
40,384		 1,147
10,954
28,283
40,384		 262
9,445
23,419
33,126

Marketing and publicity 2,496 2,496 3,228

Page 20

Costs of goods sold
Depreciation, amortisation
and other similar costs
Consumables
Hire of other assets
(Operating leases)
Motor expenses
Rent
Rates and waste
Water rates
Light, heat and power
Insurance
Repairs and renewals
Rebranding
Telephone and fax
Printing, postage and
stationery
Shop professional fees
Commission
Staff costs
8		 6,229
7,386
1,962
4,365
211
28,958
3,841
-
4,152
390
5,085
-
3,011
103
584
3,946
65,662
135,885		 -
-
-
-
-
-
-
-
-
-
-
6,000
-
-
-
-
-
6,000		 6,229
7,386
1,962
4,365
211
28,958
3,841
-
4,152
390
5,085
6,000
3,011
103
584
3,946
65,662
141,885		 5,145
2,329
2,046
3,521
735
24,903
4,333
765
6,825
283
2,329
-
3,225
376
-
3,662
104,697
165,174

Page 21

Costs of generating donations and
Costs of trading activities
Costs of generating donations and
Costs of trading activities
Veterinary supplies
Veterinary costs (Exc homing)
Veterinary costs (homing)
Boarding cats
Boarding dogs
Other Animal Welfare costs
Support costs
Governance costs
Veterinary supplies
Veterinary costs (Exc homing)
Veterinary costs (homing)
Boarding cats
Boarding dogs
Other costs		 legacies
legacies
2,565
8,386
4,964
14,027
82
18,594
48,618		 2,565
8,386
4,964
14,027
82
18,594
139,144
22,553
210,315
-
-
-
-
-
139,144
139,144		 2,496
141,885
144,381
3,228
165,174
168,402
2,565
8,386
4,964
14,027
82
18,594
139,144
22,553
210,315
2,565
8,386
4,964
14,027
82
157,738
187,762		 2,496
141,885
144,381
3,228
165,174
168,402
6,319
9,696
8,941
20,630
24,678
13,518
122,145
3,521
209,448
6,319
9,696
8,941
20,630
24,678
135,663
205,927

Page 22

Professional fees
Rent
Repairs and renewals
Printing, postage, telephone and stationery
Motor expenses
Travel and subsistence
Depreciation of motor vehicles
Staff and volunteer clothing
Wages and salaries
Staff training
Rates and waste
Water rates
Light, heat and power
Insurance
Repairs and renewals
Telephone and computer costs
Printing, postage and stationery
Branch contribution
Motor expenses
Travel and subsistence
VAT Annual Adjustment
Sundry expenses
Depreciation of freehold property
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Loss on disposal of tangible assets held for charity's own use		 5,797
1,600
7,147
655
1,667
-
1,729
-
18,594
99,790
124
525
1,669
2,938
4,042
11,512
1,031
885
551
1,201
608
3,889
1,081
6,657
345
2,295
-
139,144		 8,116
-
1,498
258
1,558
359
1,729
-
13,518
91,974
2,265
429
1,017
3,415
1,104
6,224
-
4,718
551
3,537
469
(701)
69
6,657
417
-
-
122,145

Page 23

Independent examiner fees
Examination of the financial statements and
preparation of accounts
Other fees paid to examiners
Legal fees
Other governance costs		 3,120
1,841
17,422
170
22,553		 3,120
1,841
17,422
170
22,553		 1,800
-
1,468
253
3,521

Net incoming/(outgoing) resources for the year include:

Depreciation of fixed assets 18,412 11,132

During the year the charity made the following transactions with trustees:

£Nil (2024: £99) of expenses were reimbursed to A Green during the year.

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any other benefits from the charity during the year.

Page 24

The aggregate payroll costs were as follows:

Wages and salaries
Social security costs
Pension costs
Other staff costs		 159,565
1,280
4,607
124
165,576		 181,554
8,983
5,204
3,195
198,936

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Administration
Shop staff		 4
4
8		 3
8
11

8 (2024 - 10) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £10,750 (2024 - £12,757).

No employee received emoluments of more than £60,000 during the year

Examination of the financial statements 3,120 1,800

The charity is a registered charity and is therefore exempt from taxation.

Page 25

At 1 January 2025
Additions
At 31 December 2025
At 1 January 2025
Charge for the year
At 31 December 2025
At 31 December 2025
At 31 December 2024
Investment properties
Other investments		 332,866
-
332,866
25,478
6,657
32,135
300,731
307,388		 37,484
92,086		 18,530
-		 388,880
92,086
480,966
65,423
18,412
83,835
397,131
323,457
180,000
167,088
129,570 18,530
28,201
9,593		 11,744
2,162
37,794 13,906
91,776 4,624
9,283 6,786
180,000
229,181
409,181
347,088

Page 26

At 1 January 2025
At 31 December 2025
At 31 December 2025
At 31 December 2024		 180,000
-
180,000
180,000

The property left to the charity was valued by Farrell Heyworth, Estate Agents, at £135,000 on an open market value basis at 31 December 2020. Following renovation works in 2023 the property was revalued at £180,000.

At 1 January 2025
Revaluation
Additions
Disposals
At 31 December 2025
At 31 December 2025
At 31 December 2024
Stocks		 167,088
17,093
125,000
(80,000)
229,181
229,181
167,088
1,528		 167,088
17,093
125,000
(80,000)
229,181
229,181
167,088
1,421
229,181
229,181
167,088
1,528

Page 27

Trade debtors
Prepayments
VAT recoverable
Other debtors
Cash on hand
Cash at bank
Short-term deposits
Trade creditors
Other taxation and social security
Accruals		 1,439
515
14,702
10,000
26,656
1,565
14,103
34,414
50,082
24,129
4,615
15,147
43,891		 1,052
527
5,980
-
7,559
5,307
9,869
10,055
25,231
2,453
2,272
1,501
6,226

Page 28

General unrestricted funds
Investment property
Fixed asset fund
Cattery Build
RSPCA rebranding
General unrestricted
funds
Investment property
Fixed asset fund		 195,073
180,000
323,457
-
503,457
698,530
-
698,530
280,573
180,000
334,588		 473,760
(330,285)
(252,085)
-
-
-
-
(18,411)
92,085
-
-
160,000
-
(18,411)
252,085
473,760
(348,696)
-
6,000
(6,000)
-
479,760
(354,696)
-
288,358
(366,719)
-
-
-
(11,131)
-
(11,131)
288,358
(377,850)		 473,760
(330,285)
(252,085)
-
-
-
-
(18,411)
92,085
-
-
160,000
-
(18,411)
252,085
473,760
(348,696)
-
6,000
(6,000)
-
479,760
(354,696)
-
288,358
(366,719)
-
-
-
(11,131)
-
(11,131)
288,358
(377,850)		 17,093
-
-
-		 103,556
180,000
397,131
160,000
- 737,131
17,093
-		 840,687
-
17,093 840,687
(7,139)
-
-
-
(7,139)		 195,073
180,000
323,457
514,588 503,457
795,161 698,530

Page 29

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 -
69,181
78,266
(43,891)
103,556
-
167,088
34,211
(6,226)
195,073		 397,131
340,000
-
-
737,131
323,457
180,000
-
-
503,457		 397,131
409,181
78,266
(43,891)
840,687
323,457
347,088
34,211
(6,226)
698,530

There were no related party transactions in the year.

The lease commitments were as follows:

Lease payments due within one year
Lease payments due between one and five years		 41,400
140,400
181,800		 12,000
36,000
48,000

Page 30