Registered Charity No: 1209388 www.rspca-macclesfield.org.uk
RSPCA MACCLESFIELD SE CHESHIRE & BUXTON BRANCH CIO
PO Box 518, Macclesfield, SK10 9DJ T:07846 539500
VAT Registration No.: 383 2070 10
TRUSTEES ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS
FIRST YEAR OF OPERATION 1[st] Feb 2025 – 31[st] Dec 2025
Committee Officers: David Gorton - Chairman Susan Parsons - Hon. Treasurer Jenny Wood – Hon. Secretary
Members: Michael North Mark Pepper Jenny Pepper Carmen Cole Christine Clements
Auditor: Laytons Chartered Accountants 6 Manchester Rd Buxton SK17 6SB
Branch Address: PO Box 518
Macclesfield, Cheshire, SK10 9DJ
- Branch Website: www.rspca macclesfield.org.uk
1 Organisational structure
The Society was formed by the Royal Society for the Prevention of Cruelty to Animals Act (1932), as amended, and is governed by the RSPCA Acts and Rules of the Society.
The Society is managed by an elected Council, who, subject to the rules, control the affairs, funds, property and proceedings of the Society. They are assisted in the administration of the Society by a central organisation, headquarters and branches. Recently there has been a move for branches to become Charitable Incorporations with their own Constitution but working in line with the overall ethos of the National Society.
The Branch is now a Charitable Incorporated Organisation and this is the first AGM for this new charity with a new charity number. It has its own Constitution developed in conjunction with the National Society and the Charity Commission. There is an RSPCA Branch Partnership Manager from whom advice may be sought.
It should be noted that one of the original Trustees, Sean Farrall, listed in the Constitution in fact resigned before the new CIO branch became active and has had no role or involvement in the new branch.
It is governed by a committee, which consists of trustees of the Branch (at least seven and not more than fourteen eligible Branch members elected at the Annual General Meeting held in June under normal circumstances; plus up to three co-opted committee members who may be, but need not be, Branch members). The trustees have a collective responsibility for the management of the Branch and its funds. Long-standing volunteers who have already proven their reliability and commitment to the Branch and its cause are greatly encouraged to join the team of trustees.
The Branch also welcomes enquiries about trusteeship from members of the public. To ensure suitability, candidates are interviewed by an existing trustee before being invited to attend a committee meeting; they must also provide the details of a referee to whom the Secretary can apply for a reference. If successful, the candidate serves a six month probationary period and undergoes training courses, provided by the National Society online, before official co-option or election (if eligible) onto the committee.
Objects and public benefit statement
The Branch is now an incorporated charitable organisation and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals. With
no paid member of staff, it relies entirely on volunteers to carry out its direct animal welfare work in the areas of Macclesfield, South East Cheshire & Buxton.
The objectives of the Branch are to promote the work and objectives of the Society – to promote kindness and to prevent or suppress cruelty to animals by all lawful means – with particular reference to the area of the Branch, in accordance with the policies of the Society.
The trustees meet regularly and review the outcomes and achievements of our objectives to ensure we remain focused on our charitable aims and continue to deliver benefits to the public. This influences future developments and the planning of our activities for the year and in doing so shows compliance with the duty under the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.
2 Advancement of animal welfare
Our animal welfare work, whilst local in nature, benefits society at large and aims to help people in need with the care of their animals.
Under the Charities Act 2006 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. While this benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
The next section of this 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.
3 Charitable activities pursued for the public benefit
We support our local Inspectors and Animal Welfare Officers by taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Branch role is to pay for treatment, to rehabilitate and to rehome the animals. It is the work of the Society’s Inspectorate to rescue animals in distress and enforce laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to the prevention or suppression of cruelty, part of the RSPCA objectives, and promotes humane sentiments towards animals, with moral benefits to humankind as a whole.
We provide subsidised veterinary treatment for animals which are sick or injured and belong to people on low disposable income. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment.
We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low disposable incomes. This work helps to control dog and cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership.
Animals in our care receive veterinary treatment, vaccination, neutering, and microchipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.
We rehome animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objectives, to rehome to those who could not afford them.
We respond to enquiries from the public locally who are seeking advice about animals in need. Where we are able to, we also offer free advice.
Voluntary opportunities exist for those who wish to support our work, including trusteeship, fostering and fundraising. This benefits local people by providing the possibility of doing work that is compassionate and rewarding.
Related Parties
There have been no related party transactions for the period 1st February 2025 to 31st December 2025
4 FINANCES
The financial report for 2025 is, in fact, the first for the new CIO Branch. In consequence it covers only 11 months, since the CIO Branch was officially operational from 1[st] February 2025 and not from the start of the calendar year.
All financial assets present in the bank as shown on the accountant’s report at the closure of the non-CIO branch were transferred to the new entity.
The receipt of a large legacy towards the end of 2024 made it possible for the new CIO Branch Trustees to plan ahead with more confidence and to choose to place some cash in fixed term, high interest accounts in order to try to extend the impact of the generous bounty.
It proved impossible to increase the number of kennel and cattery boarding places, in consequence the decision was made to attempt to support those animals most in need. The result of this decision is that the animals often need more veterinary treatment and are likely to be boarders for longer before being re-homed, both resulting in greater financial outlay than previously for the equivalent number of pets. An increase in the welfare budget and the feral cat budget was also agreed. When averaged out, the monthly expenditure in 2025 was approximately £2,000 greater than in 2024.
The new CIO started with £226,930 on February 1[st] 2025 and finished the year on December 2025 with £215,321. This latter amount does not, however, include the interest earned from the Fixed Term Investments which will mature in 2026.
Gift aid is claimed on all relevant donations every two years. All Gift Aid due to the non-CIO branch was claimed before that branch ceased to exist.
As has been well-publicised by the national Society, there was little improvement during the year relating to animal welfare in terms of levels of abuse and neglect.
MINIMISING RISK
The Branch is extremely conscious of the risks associated with running a charity and takes a number of steps to minimise them and to keep up-to-date with changes in society that may affect them. The Trustees have the following measures in place:-
-
All computers/laptops and mobile devices are password protected
-
The bank account has double security steps
-
All invoices are confirmed by the Trustee to whom they relate, payments set up by the hon. Treasure and then authorised by another bank-approved Trustee signatory.
-
Production of the VAT returns involves two Trustees and an accountant
-
The accounts are submitted to the accountant annually.
-
The Trustees receive a monthly report on Branch financial outlay and receipts.
-
There are policies in place to attempt to prevent money-laundering through the account. In addition, legacies are processed through National RSPCA where legal representatives check on such matters.
-
A cyber security policy is in the process of being produced.
-
Only the amount of money guaranteed by the government in the event of bank failure is kept in the Branch account. Other savings are distributed in accounts also covered by the FSCS.
-
All Trustees undergo Safeguarding training biannually.
-
There are GDPR and complaints policies in place.
-
Efforts are constantly made to attempt to improve income, keep insurance up-to-date and appropriate, to provide relevant policies, e.g. to advise on sole working.
-
Annual returns are made to the Charity Commission as required.
Reserves Policy
The trustees hope to maintain at least 6 months monetary reserves equating to approximately £32000 to ensure the continuation of its services through a temporary period of hardship should one occur (such as a lack of volunteers to raise funds, influx of animals needing on-going/complex veterinary treatment, unforeseen local and national emergencies etc.), whilst a contingency plan is developed.
Investment Policy
The Branch does not hold any investment products. However, it does now have two fixed term bank account deposits with higher interest rates than the normal deposit account use for everyday transactions.
5 Statement of Trustees Responsibilities
Under the Charities Act 1993, the trustees are required to prepare a statement of accounts for each financial year, which gives a true and fair view of the charity’s income and expenditure for the year and of its state of affairs at the end of the year.
In preparing the statement, the trustees are required to: - Select suitable accounting policies and apply them consistently
Make judgements and estimates that are prudent and responsible
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations
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 the trustees to ensure that any statement of account prepared by them complies with the Charities Act 1993.
They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention or detection of fraud or other irregularities. Policies are in place to help with this. A new policy relating to online frauds is currently being developed.
6 Summary of the main activities and achievements
Support for Branch animals from February 2025 was as follows:-
| 01/02/2025-31/12/2025 | |
|---|---|
| DOGS | 25 |
| CATS | 32 |
| SMALL ANIMALS | 29 rabbits + 6 misc. |
| TOTAL | 92 |
Please note that while every care is taken to ensure that the figures provided are as accurate as possible, small anomalies can occur owing to the administrative process. If/when this does happen the difference is only minor.
During the year we rehomed 83 pets but, sadly had to have 3 put to sleep on veterinary advice. 68 pets neutered before rehoming, and 54 were microchipped, two post rehoming visits were carried out and a large number of online home visits occurred prior to rehoming.
A few animals were returned to the Branch by their adopters after rehoming and were later rehomed once more.
At the year end we were caring for 6 dogs, 8 cats, 4 rabbits and 3 other animals, a total of 21.
The efforts of our rehoming coordinators are commendable, particularly at a time when the animals are in greater than ever need of care and treatment and rehoming is becoming much more difficult.
During this year it was decided that it was becoming too difficult to have dogs with foster carers. The carers have now taken up that role with a neighbouring branch
while branch dogs are placed in RSPCA Chesterfield and North Derbyshire branch kennels. They are rehomed from there but all the veterinary, behaviourist and boarding costs are paid by this branch.
In our welfare work we did not hold any microchipping events during the year. However, we helped the owners of 42 cats, 51 dogs and 4 rabbits to access veterinary care for their pets and offered numerous pet owners advice and guidance over the telephone.
17 cats, 51 dogs and 3 other pets were neutered as a result of branch financial support. In addition, a further 23 cats, 33 dogs and 1 other pet received urgent veterinary care as a result of branch financial support.
We operate a trap, neuter release scheme for feral cats. Our volunteer trapped neutered and released some very needy cats in this period but two were put to sleep on veterinary advice. This scheme includes the stereotypical feral cat but it also includes community cats which are non-feral but nonetheless unowned.
7 Fundraising
In addition to the income from the network of static boxes, store collections and income from text giving, we also held two very successful Dog Shows and sold Christmas cards.
Our wonderful supporters continue to help us. They did runs, made cards, sold cakes, organised quizzes, did sponsored walks, donated money received in lieu of birthday presents, donated from an animal church service and sold firewood all to raise funds for us.
Thank you so much.
We would usually list all our donors to say thank you but are not able to do so to comply with Data Protection Regulations. We have also received a number of anonymous donations.
Thank you to everyone.
Our supporters continue to donate food. The donation of food is of vital help to us in supporting owned animals in the community and we are most grateful for it.
We received donations in the memory of loved ones. Thank you for thinking of us at this very sad time in your lives.
As well as our website we are now using our Facebook page more widely to keep all of our followers informed of upcoming events. We are hugely grateful to our Newsletter producer for creating such polished and professional magazine.
Finally, we would like to thank each and every one of our supporters, fosterers and volunteers whose commitment and efforts mean that we are able to continue to help and love needy animals that come into our care. We couldn’t do it without you.
REGISTERED CHARITY NUMBER: 1209388
Report of the Trustees and
Unaudited Financial Statements
for the Period
1st February 2025 to 31st December 2025
for
Royal Society for the Prevention of
Cruelty to Animals Macclesfield,
South East Cheshire & Buxton Branch CIO
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Contents of the Financial Statements for the Period 1st February 2025 to 31st December 2025
Page |
|||
|---|---|---|---|
Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
3 |
||
Statement of Financial Activities |
4 |
||
Balance Sheet |
5 |
||
Notes to the Financial Statements |
6 |
to |
8 |
Detailed Statement of Financial Activities |
9 |
to |
10 |
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Report of the Trustees
for the Period 1st February 2025 to 31st December 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheperiod1stFebruary2025 to
31stDecember2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
TheSocietywasformedby the RoyalSocietyforthe PreventionofCrueltyto AnimalsAct(1932),as amended,and is governed by
the RSPCA Acts and Rules of the Society.
Membership is by subscription and may be on a life, annual, ex-officio or junior basis.
The Societyis managedby an electedcouncil,who,subjectto the rules,controlthe affairs,funds,propertyand proceedingsof the
Society. They are assisted in the administration of the Society by a central organisation, headquarters and branches.
The branchis governedby a Committeewhichconsistsof Trusteesof the Branch.Theyhave individualand collective responsibility
forthemanagementoftheBranchanditsfunds.SubjecttotheoverallsupervisionoftheSociety,thecommitteecontrols and
monitorsallthefundraisingandanimalwelfareinitiatives,includingthere-homingofanimalsfromanumberof independent
boarding establishments and fosterers.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1209388
Principal address
PO Box 518
Macclesfield
Cheshire
SK10 9DJ
Trustees
D I Gorton Hon. Chair (appointed 1.2.25)
J H Pepper (appointed 1.2.25)
S Parsons Hon. Treasurer (appointed 1.2.25)
M R North (appointed 1.2.25)
M T Pepper (appointed 1.2.25)
C J Davis (appointed 1.2.25)
C Clements (appointed 1.2.25)
J Wood Hon. Secretary (appointed 29.8.25)
Independent Examiner
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
CHANGE OF NAME
Thecharitypassedaspecialresolutiononthe16thJanuary2025totakeeffectfromthe1stFebruary2025changingits name,
structure&constitutionfromRSPCAMacclesfield,SouthEastCheshire&BuxtonBranchtoRoyalSocietyforthePrevention of
Cruelty to Animals Macclesfield, South Cheshire & Buxton Branch CIO.
CHANGE OF ENTITY
Financialresultswerepreviouslyreportedforperiodending31stJanuary2025underthecharityreference225689.Forease of
reference, these results are shown as comparatives in these accounts.
Page 1
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Report of the Trustees
for the Period 1st February 2025 to 31st December 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..............................................................................
D I Gorton Hon. Chair - Trustee
Page 2
Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
IreporttothecharitytrusteesonmyexaminationoftheaccountsofRoyalSocietyforthePreventionofCrueltyto Animals
Macclesfield, South East Cheshire & Buxton Branch CIO (the Trust) for the period 1st February 2025 to 31st December 2025.
Responsibilities and basis of report
As the charitytrusteesof the Trustyou are responsiblefor the preparationof the accountsin accordancewith the requirements of
the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust 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 applicable 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 concernsand have come across no other matters in connectionwith the examinationto which attentionshould be drawn
in this report in order to enable a proper understanding of the accounts to be reached.
Robert Layton FCA
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
Date: 19 March 2026
Page 3
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Statement of Financial Activities
for the Period 1st February 2025 to 31st December 2025
Period |
Period |
||||
|---|---|---|---|---|---|
1.2.25 |
1.1.24 |
||||
to |
to |
||||
31.12.25 |
31.1.25 |
||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
Notes |
£ |
£ |
£ |
£ |
|
INCOME AND ENDOWMENTS FROM |
|||||
Donations and legacies |
29,331 |
- |
29,331 |
195,452 |
|
Charitable activities |
|||||
Charitable activities |
3,594 |
- |
3,594 |
4,697 |
|
Other trading activities |
2 |
35,449 |
- |
35,449 |
38,671 |
Investment income |
3 |
2,539 |
- |
2,539 |
1,371 |
Total |
70,913 |
- |
70,913 |
240,191 |
|
EXPENDITURE ON |
|||||
Charitable activities |
|||||
Charitable activities |
82,522 |
- |
82,522 |
87,114 |
|
NET INCOME/(EXPENDITURE) |
(11,609) |
- |
(11,609) |
153,077 |
|
RECONCILIATION OF FUNDS |
|||||
Total funds brought forward |
226,930 |
- |
226,930 |
73,853 |
|
TOTAL FUNDS CARRIED FORWARD |
215,321 |
- |
215,321 |
226,930 |
The notes form part of these financial statements
Page 4
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Balance Sheet
31st December 2025
31.12.25Notes£ CURRENT ASSETSDebtors52,810Cash at bank218,193221,003CREDITORSAmounts falling due within one year6(5,682)NET CURRENT ASSETS215,321TOTAL ASSETS LESS CURRENT LIABILITIES215,321NET ASSETS215,321FUNDS8Unrestricted funds215,321TOTAL FUNDS215,321 |
31.1.25£ 13,699216,563 |
|---|---|
230,262(3,332) |
|
226,930 |
|
226,930 |
|
226,930 |
|
226,930 |
|
226,930 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon............................................. and
were signed on its behalf by:
.............................................
D I Gorton Hon. Chair - Trustee
.............................................
C Clements - Trustee
The notes form part of these financial statements
Page 5
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements
for the Period 1st February 2025 to 31st December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisa publicbenefitentityunderFRS102,havebeenpreparedin accordance
withthe CharitiesSORP(FRS102)'Accountingand Reportingby Charities:Statementof RecommendedPractice applicable
to charitiespreparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable
that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligationcommittingthe charityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
||
|---|---|---|
Period |
Period |
|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
£ |
£ |
|
Fundraising events |
23,028 |
23,275 |
Adoptions |
8,845 |
13,005 |
Collection boxes |
1,552 |
2,134 |
Sale of stock |
517 |
257 |
Sundry receipts |
1,507 |
- |
35,449 |
38,671 |
Page 6
continued...
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements - continued for the Period 1st February 2025 to 31st December 2025
3. INVESTMENT INCOME
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
£ |
£ |
|
Deposit account interest |
2,539 |
1,371 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees'remunerationor other benefits for the period ended 31st December2025 nor for the period ended
31st January 2025.
Trustees' expenses
Therewerenotrustees'expensespaidfortheperiodended31stDecember2025norfortheperiod ended
31st January 2025.
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 |
31.1.25 |
|||||
|---|---|---|---|---|---|---|
£ |
£ |
|||||
VAT |
1,383 |
2,937 |
||||
Debtors & prepayments |
1,427 |
10,762 |
||||
2,810 |
13,699 |
|||||
6. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|||||
31.12.25 |
31.1.25 |
|||||
£ |
£ |
|||||
Creditors & accruals |
5,682 |
3,332 |
||||
7. |
ANALYSIS OF NET ASSETS BETWEEN FUNDS |
|||||
31.12.25 |
31.1.25 |
|||||
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
£ |
£ |
£ |
£ |
|||
Current assets |
221,003 |
- |
221,003 |
230,262 |
||
Current liabilities |
(5,682) |
- |
(5,682) |
(3,332) |
||
215,321 |
- |
215,321 |
226,930 |
|||
8. |
MOVEMENT IN FUNDS |
|||||
| Net | ||||||
| movement | At | |||||
| At 1.2.25 | in funds | 31.12.25 | ||||
£ |
£ |
£ |
||||
Unrestricted funds |
||||||
General fund |
226,930 |
(11,609) |
215,321 |
|||
TOTAL FUNDS |
226,930 |
(11,609) |
215,321 |
Page 7
continued...
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements - continued for the Period 1st February 2025 to 31st December 2025
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
70,913 |
(82,522) |
(11,609) |
TOTAL FUNDS |
70,913 |
(82,522) |
(11,609) |
Comparatives for movement in funds |
|||
| Net | |||
| movement | At | ||
| At 1.1.24 | in funds | 31.1.25 | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
73,853 |
153,077 |
226,930 |
TOTAL FUNDS |
73,853 |
153,077 |
226,930 |
Comparative net movement in funds, included in the above are as follows: |
|||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
237,191 |
(84,114) |
153,077 |
Restricted funds |
|||
Restricted funds |
3,000 |
(3,000) |
- |
TOTAL FUNDS |
240,191 |
(87,114) |
153,077 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st December 2025.
Page 8
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Detailed Statement of Financial Activities for the Period 1st February 2025 to 31st December 2025
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
| £ | £ | |
INCOME AND ENDOWMENTS |
||
Donations and legacies |
||
Case boarding |
1,360 |
2,825 |
Donations |
8,912 |
14,108 |
Gift aid |
(4,607) |
6,200 |
Legacies |
11,740 |
144,195 |
Care contributions |
11,926 |
28,124 |
29,331 |
195,452 |
|
Other trading activities |
||
Fundraising events |
23,028 |
23,275 |
Adoptions |
8,845 |
13,005 |
Collection boxes |
1,552 |
2,134 |
Sale of stock |
517 |
257 |
Sundry receipts |
1,507 |
- |
35,449 |
38,671 |
|
Investment income |
||
Deposit account interest |
2,539 |
1,371 |
Charitable activities |
||
Grants |
3,594 |
4,697 |
Total incoming resources |
70,913 |
240,191 |
EXPENDITURE |
||
Charitable activities |
||
Merchandise |
- |
184 |
Event expenses |
3,728 |
626 |
Veterinary fees |
25,260 |
35,259 |
Veterinary fees assistance |
8,056 |
5,116 |
Boarding fees |
36,459 |
32,523 |
Other animal welfare costs |
5,659 |
4,929 |
79,162 |
78,637 |
|
Support costs |
||
Management |
||
Insurance |
1,028 |
926 |
Telephone |
62 |
112 |
Postage and stationery |
392 |
1,084 |
Sundries |
- |
4,998 |
Travelling |
574 |
594 |
2,056 |
7,714 |
This page does not form part of the statutory financial statements
Page 9
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Detailed Statement of Financial Activities for the Period 1st February 2025 to 31st December 2025
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
| £ | £ | |
Management |
||
Finance |
||
Paypal charges |
178 |
98 |
Governance costs |
||
Accountancy and legal fees |
575 |
555 |
Branch contribution |
551 |
110 |
1,126 |
665 |
|
Total resources expended |
82,522 |
87,114 |
Net (expenditure)/income |
(11,609) |
153,077 |
This page does not form part of the statutory financial statements
Page 10
REGISTERED CHARITY NUMBER: 1209388
Report of the Trustees and
Unaudited Financial Statements
for the Period
1st February 2025 to 31st December 2025
for
Royal Society for the Prevention of
Cruelty to Animals Macclesfield,
South East Cheshire & Buxton Branch CIO
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Contents of the Financial Statements for the Period 1st February 2025 to 31st December 2025
Page |
|||
|---|---|---|---|
Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
3 |
||
Statement of Financial Activities |
4 |
||
Balance Sheet |
5 |
||
Notes to the Financial Statements |
6 |
to |
8 |
Detailed Statement of Financial Activities |
9 |
to |
10 |
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Report of the Trustees
for the Period 1st February 2025 to 31st December 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheperiod1stFebruary2025 to
31stDecember2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
TheSocietywasformedby the RoyalSocietyforthe PreventionofCrueltyto AnimalsAct(1932),as amended,and is governed by
the RSPCA Acts and Rules of the Society.
Membership is by subscription and may be on a life, annual, ex-officio or junior basis.
The Societyis managedby an electedcouncil,who,subjectto the rules,controlthe affairs,funds,propertyand proceedingsof the
Society. They are assisted in the administration of the Society by a central organisation, headquarters and branches.
The branchis governedby a Committeewhichconsistsof Trusteesof the Branch.Theyhave individualand collective responsibility
forthemanagementoftheBranchanditsfunds.SubjecttotheoverallsupervisionoftheSociety,thecommitteecontrols and
monitorsallthefundraisingandanimalwelfareinitiatives,includingthere-homingofanimalsfromanumberof independent
boarding establishments and fosterers.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1209388
Principal address
PO Box 518
Macclesfield
Cheshire
SK10 9DJ
Trustees
D I Gorton Hon. Chair (appointed 1.2.25)
J H Pepper (appointed 1.2.25)
S Parsons Hon. Treasurer (appointed 1.2.25)
M R North (appointed 1.2.25)
M T Pepper (appointed 1.2.25)
C J Davis (appointed 1.2.25)
C Clements (appointed 1.2.25)
J Wood Hon. Secretary (appointed 29.8.25)
Independent Examiner
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
CHANGE OF NAME
Thecharitypassedaspecialresolutiononthe16thJanuary2025totakeeffectfromthe1stFebruary2025changingits name,
structure&constitutionfromRSPCAMacclesfield,SouthEastCheshire&BuxtonBranchtoRoyalSocietyforthePrevention of
Cruelty to Animals Macclesfield, South Cheshire & Buxton Branch CIO.
CHANGE OF ENTITY
Financialresultswerepreviouslyreportedforperiodending31stJanuary2025underthecharityreference225689.Forease of
reference, these results are shown as comparatives in these accounts.
Page 1
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Report of the Trustees
for the Period 1st February 2025 to 31st December 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..............................................................................
D I Gorton Hon. Chair - Trustee
Page 2
Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
IreporttothecharitytrusteesonmyexaminationoftheaccountsofRoyalSocietyforthePreventionofCrueltyto Animals
Macclesfield, South East Cheshire & Buxton Branch CIO (the Trust) for the period 1st February 2025 to 31st December 2025.
Responsibilities and basis of report
As the charitytrusteesof the Trustyou are responsiblefor the preparationof the accountsin accordancewith the requirements of
the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust 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 applicable 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 concernsand have come across no other matters in connectionwith the examinationto which attentionshould be drawn
in this report in order to enable a proper understanding of the accounts to be reached.
Robert Layton FCA
Laytons
Chartered Accountants
6 Manchester Road
Buxton
Derbyshire
SK17 6SB
Date: 19 March 2026
Page 3
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Statement of Financial Activities
for the Period 1st February 2025 to 31st December 2025
Period |
Period |
||||
|---|---|---|---|---|---|
1.2.25 |
1.1.24 |
||||
to |
to |
||||
31.12.25 |
31.1.25 |
||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
Notes |
£ |
£ |
£ |
£ |
|
INCOME AND ENDOWMENTS FROM |
|||||
Donations and legacies |
29,331 |
- |
29,331 |
195,452 |
|
Charitable activities |
|||||
Charitable activities |
3,594 |
- |
3,594 |
4,697 |
|
Other trading activities |
2 |
35,449 |
- |
35,449 |
38,671 |
Investment income |
3 |
2,539 |
- |
2,539 |
1,371 |
Total |
70,913 |
- |
70,913 |
240,191 |
|
EXPENDITURE ON |
|||||
Charitable activities |
|||||
Charitable activities |
82,522 |
- |
82,522 |
87,114 |
|
NET INCOME/(EXPENDITURE) |
(11,609) |
- |
(11,609) |
153,077 |
|
RECONCILIATION OF FUNDS |
|||||
Total funds brought forward |
226,930 |
- |
226,930 |
73,853 |
|
TOTAL FUNDS CARRIED FORWARD |
215,321 |
- |
215,321 |
226,930 |
The notes form part of these financial statements
Page 4
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Balance Sheet
31st December 2025
31.12.25Notes£ CURRENT ASSETSDebtors52,810Cash at bank218,193221,003CREDITORSAmounts falling due within one year6(5,682)NET CURRENT ASSETS215,321TOTAL ASSETS LESS CURRENT LIABILITIES215,321NET ASSETS215,321FUNDS8Unrestricted funds215,321TOTAL FUNDS215,321 |
31.1.25£ 13,699216,563 |
|---|---|
230,262(3,332) |
|
226,930 |
|
226,930 |
|
226,930 |
|
226,930 |
|
226,930 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon............................................. and
were signed on its behalf by:
.............................................
D I Gorton Hon. Chair - Trustee
.............................................
C Clements - Trustee
The notes form part of these financial statements
Page 5
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements
for the Period 1st February 2025 to 31st December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisa publicbenefitentityunderFRS102,havebeenpreparedin accordance
withthe CharitiesSORP(FRS102)'Accountingand Reportingby Charities:Statementof RecommendedPractice applicable
to charitiespreparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable
that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligationcommittingthe charityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
||
|---|---|---|
Period |
Period |
|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
£ |
£ |
|
Fundraising events |
23,028 |
23,275 |
Adoptions |
8,845 |
13,005 |
Collection boxes |
1,552 |
2,134 |
Sale of stock |
517 |
257 |
Sundry receipts |
1,507 |
- |
35,449 |
38,671 |
Page 6
continued...
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements - continued for the Period 1st February 2025 to 31st December 2025
3. INVESTMENT INCOME
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
£ |
£ |
|
Deposit account interest |
2,539 |
1,371 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees'remunerationor other benefits for the period ended 31st December2025 nor for the period ended
31st January 2025.
Trustees' expenses
Therewerenotrustees'expensespaidfortheperiodended31stDecember2025norfortheperiod ended
31st January 2025.
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 |
31.1.25 |
|||||
|---|---|---|---|---|---|---|
£ |
£ |
|||||
VAT |
1,383 |
2,937 |
||||
Debtors & prepayments |
1,427 |
10,762 |
||||
2,810 |
13,699 |
|||||
6. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|||||
31.12.25 |
31.1.25 |
|||||
£ |
£ |
|||||
Creditors & accruals |
5,682 |
3,332 |
||||
7. |
ANALYSIS OF NET ASSETS BETWEEN FUNDS |
|||||
31.12.25 |
31.1.25 |
|||||
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
£ |
£ |
£ |
£ |
|||
Current assets |
221,003 |
- |
221,003 |
230,262 |
||
Current liabilities |
(5,682) |
- |
(5,682) |
(3,332) |
||
215,321 |
- |
215,321 |
226,930 |
|||
8. |
MOVEMENT IN FUNDS |
|||||
| Net | ||||||
| movement | At | |||||
| At 1.2.25 | in funds | 31.12.25 | ||||
£ |
£ |
£ |
||||
Unrestricted funds |
||||||
General fund |
226,930 |
(11,609) |
215,321 |
|||
TOTAL FUNDS |
226,930 |
(11,609) |
215,321 |
Page 7
continued...
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Notes to the Financial Statements - continued for the Period 1st February 2025 to 31st December 2025
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
70,913 |
(82,522) |
(11,609) |
TOTAL FUNDS |
70,913 |
(82,522) |
(11,609) |
Comparatives for movement in funds |
|||
| Net | |||
| movement | At | ||
| At 1.1.24 | in funds | 31.1.25 | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
73,853 |
153,077 |
226,930 |
TOTAL FUNDS |
73,853 |
153,077 |
226,930 |
Comparative net movement in funds, included in the above are as follows: |
|||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
£ |
£ |
£ |
|
Unrestricted funds |
|||
General fund |
237,191 |
(84,114) |
153,077 |
Restricted funds |
|||
Restricted funds |
3,000 |
(3,000) |
- |
TOTAL FUNDS |
240,191 |
(87,114) |
153,077 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st December 2025.
Page 8
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Detailed Statement of Financial Activities for the Period 1st February 2025 to 31st December 2025
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
| £ | £ | |
INCOME AND ENDOWMENTS |
||
Donations and legacies |
||
Case boarding |
1,360 |
2,825 |
Donations |
8,912 |
14,108 |
Gift aid |
(4,607) |
6,200 |
Legacies |
11,740 |
144,195 |
Care contributions |
11,926 |
28,124 |
29,331 |
195,452 |
|
Other trading activities |
||
Fundraising events |
23,028 |
23,275 |
Adoptions |
8,845 |
13,005 |
Collection boxes |
1,552 |
2,134 |
Sale of stock |
517 |
257 |
Sundry receipts |
1,507 |
- |
35,449 |
38,671 |
|
Investment income |
||
Deposit account interest |
2,539 |
1,371 |
Charitable activities |
||
Grants |
3,594 |
4,697 |
Total incoming resources |
70,913 |
240,191 |
EXPENDITURE |
||
Charitable activities |
||
Merchandise |
- |
184 |
Event expenses |
3,728 |
626 |
Veterinary fees |
25,260 |
35,259 |
Veterinary fees assistance |
8,056 |
5,116 |
Boarding fees |
36,459 |
32,523 |
Other animal welfare costs |
5,659 |
4,929 |
79,162 |
78,637 |
|
Support costs |
||
Management |
||
Insurance |
1,028 |
926 |
Telephone |
62 |
112 |
Postage and stationery |
392 |
1,084 |
Sundries |
- |
4,998 |
Travelling |
574 |
594 |
2,056 |
7,714 |
This page does not form part of the statutory financial statements
Page 9
Royal Society for the Prevention of Cruelty to Animals Macclesfield, South East Cheshire & Buxton Branch CIO
Detailed Statement of Financial Activities for the Period 1st February 2025 to 31st December 2025
Period |
Period |
|
|---|---|---|
1.2.25 |
1.1.24 |
|
to |
to |
|
31.12.25 |
31.1.25 |
|
| £ | £ | |
Management |
||
Finance |
||
Paypal charges |
178 |
98 |
Governance costs |
||
Accountancy and legal fees |
575 |
555 |
Branch contribution |
551 |
110 |
1,126 |
665 |
|
Total resources expended |
82,522 |
87,114 |
Net (expenditure)/income |
(11,609) |
153,077 |
This page does not form part of the statutory financial statements
Page 10