REGisfEREDCHNRifi NUMBER: 121023S REPORTOF THETrUSTEES AND FINANCIALSTATEMENTS FOR TrIE YEAR ENDED 31ST DECEMBER 2025 FOR RSPCA LEEDS. WAKEFIELDAND DISTPJCT BRMCH CIO Thomascoombs Limf(ed StÈtutoryAuditor thartered Accountants 3365 The PentaEOTr Century Wov Thorpe Park Leeds We5tY¢¥*shire LS15 8ZB
RSPCA LEEDS, WAKEFIELD AND DISTrICT BRANCH CIO CONTEKf5 OF THE FINANOAL STATEMENTS FOR THE YEAR ENDED JIST DECEMOER 2025 PaEe Reference ond Admlnlstratl¥e Dtt*ils RepOrt0ft7rnrt 2 to 16 Rewrt of the IndtpendentAudltors 17 to 19 Statement of Ffjmnclal Attivities 20 alabKe Shett 21 Cash Nowststemetht 22 Notes to the C•th FILv4Slatement 23 Noies tothe Financial Ststernents 24 to 34 1>etald Ststement of Nnanctal Act[¥1Q5 35 to 37
RSPCA LEEDS, WAKEFIELDANO DisfRicf BRANCH CIO REFERE AND ADMINISTRATIVE DETAILS FOA THE YEA ENDED 31STDECEMBER2025 TRUThES Dchappell Kwaliev J rge R Graham E wding1¢ 5 8&ey G Clthson DHinchclrffe J Cvrson PRINOPALADDAÉSS Brèrpch knim3lCentye Moor Knoll Lane East dSleY w&kEf W(YOrkSh1re WF3 2DX REGIffiRED CHARifY NUMBER I2105 AUDITORS Th)Mas Coombs M((4 StalutoryAuLlitor Ch3rteredAccount3nts 336S The Pentsgon Centuryway Thor Park weSiYork5hire LSIS 8ZB SOiKmJR5 8Ck5 S0CtOrs LLP City Point 29 street Leeds LSI 2HL BANKER5 Santsrtder Bootle Mersryslde L304GB Naiwest eank IvlOria Place HLlbeck Leeds LSII SAN SENIOR LEAt*R5HIPTEAM Lewls-jos ICEQ ACarrlHead of Retail) ASEp [Firbala1 CoDtfollerl S Hoyle (Hea4 of Fundra15.n8 & CommunlcatloThs M Rattray IN1m31 Care Mana8erl Pa8e J
RSPCA LEEDS, WAKÈFIELD AND DisfRicf BRANCH ao REPORT OFTHETRUSTEES FOR THEVEAR ENDED315TDECEMBER 2025 The trustees presenttheir report %wth ihe fiDanci31 staiement5 of the charttyforthtryebr ÈrKYed 31st DetEmber 2025. The trustes h3ve adopted Lhe prow5i0DS of kcOUnn& and Reporying by Charities.'ternwi ol Recornmwded Pr3£tice appliblE ro chèrmes pre118 the5r accounts In accordanc th rhe Firpan•hl RepDrtin8 standard appIl¢ab In the UK and Reptsbl of Ireland IFK8 ID 2025, dve to the level of 1CoM@ and dEPth of opeotions the trustees have selected a ful5 detailed In addition to maintalnlng3 robust audft wtrol mechanlsm internally and continuin8to kèèpa high 5Eandard of financlal contro15 in plare. OBJEcfpvES ANDAcnvmES Obl•ths and alt The object Of Branch t0 promote theworkand ¢biecDves of the NaJonal StscietyitPin the Branth area. lawful rneanstu wemcruehy, promote kindne5$3 to alleviate the suFferfngof ?nlmals Namely. tu usea The 8rartch gives priority to those anlmals w<t è 8enulne welkre need as ideniilied by Mem5 of the RSPCA lrL5pett0te or branch welfare team, S¢ 1m3153V the subject of an ongDI C35eor rnay haw en remo¥ed wlth ihe cor6Èntof anowner unaLqeto meetthE?nlmal'swekre neeth. Such inima15 recefve approwkie etÈrinary treatment, reb31[ration. tsaifjiw and rehomin8 under the directton of the Bftnrh's nlmal carestaN. Prior to rehomingall animalsare neutered. miuochippd, varcaled8nd treated with paras5tepreventlon. The Branch contlnue5 to opÉrate a Snlp & Chlp scfrtme, and a wellire lStrCE scheme io wovide finantitl 5UPPOrt to tho members of the publlton q¥alifying benefits who rn18ht othErwtse not havethranlmalsneutered or microchipped. Staff arewlsted intNswork a dedlcatedteam ofvolunteer5 to whom th&Tw5tepsar@ e[ernety gftteful. PubN¢ btnefft All charities in ElaThd & Wa1é5 must hèye tharltsble aims that are for the wblir benefit. It rv)( enoLh that the RSPCA'5 work fft$ 2nlmaLs. Rithard Martin. one of thé RSPCA'5 foun(kn4 klentifled the SDclety's wlme ain as bein8 to alter the mQTal feellny of the country. Hè retQ8nised thar tsklw ¢are of 3Nmals is an es5enttsl part of any Civili5ation. Th15Still resonatesioday. Prevendn8 truelty tts anima15 pfDmtES hurnane sentiments towards 3nlma15 humankind. which invohfes motsl bewfrt to the human commvnrty as a whole Whilst this benefit is El@&r, It Is dlfficvlr to quarttify must be balanced against anv detAment. The PCA,5 work bene,rtS Society. but it also provldes seDAce5 le.g. subshlised prevention treatment) aTned at helpin8 PeOe in need with the ¢are of their anima15. Additnally. the brènch and society ast In animal weltsre edu¢ObOn and8uldance to yon6 peOe artdtheder ILYnmunltyto help people maintaln hi8h regard for animal ¥Yelfare. The fDIIcv4ing sections of this report on the achievements and perfurmarhcÈ of the btanth destribe the branch's main èttlviiiesaNS demonstre the benef proded to the wblic. Al our th3ritable attivities focu5 on promotlng kindnes5 and preventing or suppres crueltytoaniffl3ts and is undertakerntofurtherthese ch3ritable purposes fo¥rhepublicbenefiL In a¢cord3nce with their drtie4 pursuant to 5ethaffl 4 of the ChadtlesAct 2011, theTrustees have consldered the brarth's objects and attiyltles In the light of the Charity Commission's generdl Suldanre on blIC beneffc, 'Pu1C berth.. the publlc benefit requirament 2013" Pa8e 2
RSPCA LEEDS. WAKEFIELDAND D15TRicf BRANCH ao REPORT OF THE TRUSTEES FOA ThE YEAR &IDEO 31ST DECEM8ER 2025 Retratkni and Iransfew of assets fromthe RSPCA Leeds,WakefiEld &V15tr1cteranthtothe nEwthifftabJeenthyolCIO l(hirltblÈ Intorporated OrKants•tionl Ourins 2024125 the Natlonalsocw Introduced the neWStrtture avallaUe to btsnthes ofbecomlngaCIO. The beneffts of the ctr3nge in legal entity are th3t it complies with the Ch3rity COM5On' 5 expectatyons of a charitae 5rrwure and the Irustees are no lon8er pernallY re5ponslble forthe chariiy.The charw no¥Y exlsts as an entllyln itself. The RsFfA L&ds Wakefield & Di5trict8ranth becarne a regittered CIO on 26thSeptember2024. During 2025, a55ets ol the branch were traTE5ferred to the CIO, jncludins tne applirion of TUPE to all staff memb2r4 re8%uring them of thelrc¢ntlnuous serylce and securityof empbyme Thls proces5cantske at least 12 monthsto comte dependn8on thecDmxty of the 3550ts.There lsa requlrement to transfÈr all tharitab assets, OP2n new bank accouTrts. Inforrn 5UPPOrters donors and suplerS of the ch3n8es and ensure tfve trustee boards cofflplete the re5dution5 and funrtions to a{he 2 new le8al entty under thelr govemance K leadershlp rol2. In the intèrim months to final tr3n5fer, both old and new tharities Èxist on the Charity Commi&%ion rew5ter. Oncethe transter is tornplète the accouDIiD& sV5tern ha5 bEEn rnoDiIDfEd fgr angTnalie& the Dld charity (an LE closed, movin8 it to the mEf8er re8i5tEr for future refereTKe for acountlngand legacy communlcatlon> The followin8 report reflecEStheactivity and athle4emenisof the branch, underth2newentltyof 3 CIO. Pubk¢Appe81 kn re$poibse topthtttlolek6yve ofthe •nim8l<erttre In M•y 2025. In Febtuary/March 2025, the charftyfd exLreme flnandal dffficulties, whiLth would threaten the oper4Oons of the an11 cetre withDUt urgpntfund5, WOU re5uItM d05ureof the animal operation5 and5taff redundancie This had occurred due to deiiys In the gacyfvndIThg plpeline, extreN rising1$ for natlonal insurdnce, utilty bills. v# costsènd 8ener41 upkeep of the charfty and all ltsaCIIvifs. ID an effort to ve thE charity, alfxN%sidE Placing all anirnal care & gjpport staff on rw)tice of redundarKy, we launched a public appeal to endeavour ta se more fvnds to keep the anbral Cent opEn and staff eo¥e, un4 flrther fvndlnÈ tould bE aCced. In the months f¢lk)wln8 the start of the 8ppeal, we rexhed è huge resutt uf É70mO In Just 8 5hLYt tlrnE and c0nfjnd to 8fLWI to ov¥£lOO,CA)O by the end gf 202$. In ?ddltion to ihig we were approached by the NaiioThal 5ocletyw undertake a ynlque plk)t scheme to Increase the eNe£tl¥ww of mènè8ing animals. pendin8 invesii8atioi for DE8lect or truelty, between private boarding eStalShellts aDd branches. pr¢vvJinÈ spedalistcare ar behawoursupporttodogsfrom more thallenging tyr¢umstan¢es. Thi%redu¢ed ourvet bill burden butallowed us to conunue ourwevarework forthe Daiional s¢clety. This pilot stopped or) 31 Oecember 2025. wlth a result that aKprox. 140 dogs werè tad for wfth specrdlist dedic3tio and expertise ready tv be rehorned at other branchei ready tD relve them. This prowded the branch tearn with rneaniTrEfLI WDrk. hou8h very chall@n8ln8 and reducèd costs to the bnCh for anlmalg belw tarod for, for the soclety. Thls comtrAn3tlon of teamwort allowed the branch to place on hold any redundanLy plan5, kew the ir4Mal centre and 4ltrJw tts recovÈr fiTr3nualty%YTth the hElp of thefundsfromthe publicappeal. Mon8 Snto 2026, the brnnch has 8 more secure futUTr W41th new supwjrters, bom out of the appeal. new income from an owoing contractfoTanim31 careforthe Nation315ocietyand newsof 3subsrantial leg3cydue lntSprir of 2026. In 2025 the branch SLKce55fully tr3n51tbnEd Into belnB a CIO. reaffirrned Its p051tlon & Impact in the communlty, demonstrted a plea for help went out and ¢omm¥rfty answered. The year ended. wh the new CIO achiewn8 a rrw)re 5tabk fin3nclèl posltlon, retsinlnB 311 skSlled and look1 forward to a more Urefuture. ThankyLw to everyone whD Stood u4 bElieved in u4 donatEdhJfid5 or said a knThd word, it ha5311 helped u5 fi8hton for the sakp of the animè15who neEd u5. Pa8e 3
RSPCA LEEDS, WAKENeLD AND DISTRICT BRANCH ao REPORTOFTHE TRUSTEES FORTHEVEAR ENOED alSTDECEMOER2025 AR TrABLt AcfMnE5 Anlm•l WeMare In 2025. chBllèn8e to prode aJ)Imal welfare seMce5 was nev2r8reater. Despite thls the chgrlty has athleved impactful results albt. a Itttle rfifferentlvdue to not rehonmns do8s dIreCt.. tknrall. In 2025wècared foranlmals forthe Nationalsocipty, Cats Pfotedon ané thebranC all contrSbutir% to animal weKare.' 127 199 Cats 89 Rehomed anirnal$12024.. 1gOanimatsl 11 do8>12024'. 521 78catF12024.. 1131 O pbbit5- IZO24.. 251 neutered animals12024". 139 anlma151 17do8s-12024.. 361 63 cats-12024.. 841 O tsbbits-12024 191 55 mlcro-ch':pwd animalsl2024'. 146 ènlmalsl I do8-12024.. 221 54 cats-12024.' t131 Q rdbbits-12024'. 111 In 2025, we OtIn carin$ for rehomln8 r4bbhs due to low Uptske and ri%n8 ¢OSts for smèll animal VetInary care and ser¥ic£4. Rehomlng levels are reduced due to the coll3bDration wh the natlonal souety to look after anlma15 requir1 5pwalist cère. Rehomlng was rforn1ed by other brawhe5 follfming our asSeMent and behaour annIng to enabk a nore successFul and efficient pro55, the[ef0reredfiÈ overall lime in kenrols. The LTrnch continuedto prowde accommatn to Cats ProtectlDn undera contraet, and it will continue foranother12 month5. ID an effort to acce55 as many gJ5rain3ble opportunltles as possibl< the branch applied was awarded a bDardln8 Ikertte for both anddD85from Leedsctycountil. During 2025 cenlre-based aibptions continued for cats only and an empha515 Dn efNclency ifj rEhomlnB resulted In mali)tainin8 rehomlng levels. A nvmbw of stafl Completed the ICC Ilntern3tlonal Cat C3rel Foundatlon ¢ow5e awarded certifie5 of hlevement. Thls eduration direttty irnpatt PD51tively on the cits In care and how better to capacity cats With challen8inÈ behavlourreqifvrinB less humanconta¢L the Inbtheener5 but still havedavelfè2neets. The thneh embath on a speoalist pllot schème for anlmals In SIety t8re and came to our ¢errtr2 for speufK a55essment for homtrabilily aThd pparIng them tor ttsnsfer to partner rehomins centres. Many of these animals had been In thVate btrardin8for extended pericwJ5and sUffed from a mix of i5suesfrom cornmon ones easyto fi¥. to cgmple¥ Deed5 requiring ecensive5taff 5p.put and behavty)ur training. gi% of the doés brou8hi to us wère [raTherred and rÈhDmed or stayed wlth v5 reopened ourfaolity on è small scale, On aga. por rehomlng 3$ we The oft-lead facility. Indoor play aren3, BÈrties DIY'w?sh n Éo,. petlood b3th Èll our10¢3tion5, cofbJnued in 2025. Unfortunately. all dog beh3%iour classes and one to one courses were stopped while the btsnch re1 it% ffnancial dlfficuty. The animal balvIStCQncPtrated on rd08S brought into the¢£rrtre underthespeci?Ilst plbt Pa8e4
RSPCA LEEOS. WAKEFIELD AND DISTrICT BRAN(H ao REPORTOFTHE TRLNEES FOR THEyE ENOE031trtCEkqBER 2025 IWAI WelFare-mThtlnuEd 8raphs below we some indiiation of Wre rnonpy wa5 sPRt wh a to hLW dffferent 2025 was Dperatlonally and how the th3rRy had to adèpt to £hanOnR environment. Our tosts wÈrÈ mh reduced which erbabled us to continue some weW3re wor Ankn•lW•lhr• ¢ost 2021.2025 NAkn•1 C¥• & R•homtsytoJt 1. 2025 TTrndlh XQ2 1024 Total AnlmalQr•¥L R•h¢$t 2021- 2025 TrEatmeht cost per w 2021.2025 29)0 ItOA)P IWD 2023 2Q3 2014 2015 Vettels &tre4ted 1Mall 2021.2025 Veierlnary fee$ 2021-2025 JL• 14571 1025 Page5
RSPCA LEÉD5. WAKEFIELDAND DISTRICT BRANCH CIO REPORT OFTHETRU5TEES FOR ThEVEAR E14DED315T DÉCEMBER 2025 Anlm*lWeM4re-¢ontlnued The bnch contlnues to Wgrk closety with the iDspectOrate and report5 C2p3dty and space èvailèbllity to the centtsl 108isttcs dppHrtMÈntto enablethe rnaxlmum use Of branch resourcesforthe bettem7enr of Bnimbl welfare. The Lwanch 3ls¢ provldesan officefor IhenorthErn 8roup of inwÈctorsand helpcats Protetiion. The Animal Centre hosts numerous attltIeS and events to 8w&renw, generate incom@ and promote goocl animal care and responsible pet ownership. The centre hosts fayres. do8 wÈlks'dri¥e thru. donation thy4 corporate volunteer opportunities and J5tsanlmal care students from nearby colleges whowork pl&cementsorasvolurtÈers to enh3nce thelrknowledgÈ and career. Honey & Wlnston Zeus Jasmlne Omelette Sv Pa8e6
RSPC4 LEEDS, WAKEHELD ANO DISTRICT BRANCH CIO REPORYOFTHE TRUSTEES FOR THE YEAR ENDED3 DEMBER 2025 Team arVolUrteell Thankyouto all ourteam of Anlmal CareAS>Stants, Anirnal BehavlourA<fvi5gr &Trnin¥ and vrAuntew5, 811 dedlcated to improvinÈ the INe5 of each animal thètwlalksthrough ourdoors. 2025 hè5 been the m05t challen8in8 ye3r yei ind wlth teèmwoli coura£e and fadw to adversty wth res111encÈ a determination, the bf3n¢h has 5urvNed115 mo# drffr¢ult time is rrTrI into 2026 with npw re50fve. We were ae tD r2ward 50rne volunteers for thdr 5peclal commbtrneni to our tharlty, ty uslng Room2Ravard, htstsi thys free of chargeforthe tharityand thevolunteer. pn6¢Io¢eprfWe1CornI Th•n*$5O rnuthftrrht RUDOING PARK P¥ge7
RSPCA LÈEDS. WAKEFIEiDAND DTRTh 8RANCH ao REPORT OFTHE TRUSTEES FOR THE YEAR EritD 315TDECEMBER2025 ACHIEVEMEfiT ANO PERFORPA4t4 Fundrlli51ni artP¥M125 The branch contlnuesto be SUPkrted bymanyor8anr5aonS,Who are Incredib ienerouswith the1rt1,dunau0n5ad monev. Pet Pl3n supportUS through thelr foundlon. Organ1510ffl55uch Dundm, Carrfjate Garden Centre, M0rri50ns Amazon SUPPDrtourworkwith donatlons. helplng us to purthase anlmal supplies 800dsto sell in Dur shDPS and animal eare£oodsto use onlte. The btsnch applies forBrants wherever possible 3nd Inthd31 3noDymQU5donors have supported the btsnch wlth lundiD& to whom WÈ arevery 8reful. Corpotstesupporter5 havehelpEd supportthÈ branth In 2025, glving uptheifbme to help maintaln nd repalrtheanlFTral centre or briw u5 much neededanimal 5Lyplle% This8ph shows how much supportwehave inthe communltyandde5pTtethe pressure ihdividuals av.d comp3niesarefeelini frLWf the economic climate, their 8enerosity 5£OnUed, arKJwe areverygtstefulto themfDrcondnuln8 to thlnkof us. FuThdTrl Imorne lexd. D2D and legaclesl ThÈfDllowln8 swcaSestefUndral$Ing aetivitieswhich help5UStsin the branch IhrouzhouithÈ year The branth doe5 not use thir¢ partyfundratser5 orijirecby carry outdoorto drfundraiSingattiVstJe. The branch concentrates Dnconnectingwlth supporters andtikiw iare of mutual rdatlonshiw, whereeveryone benefits. from donat% to opwtunitle5to vrAllnteer Drjoin litIes. Thefundrai5in8team fxganise v4Ènisfroryiwa1tr5tofun V5,tO f3yresto onllne athitie4 rafflès & tompeithons. Everye¥ent geerat@smuch needed Income3ndfundstosustainthe iDimalcare arfvity and rhe bnChfunrtlQIn thewest Yorkshire afea. Neweventsare planned in Wèkefield cty centre in 2026, and a new frlendshlpwith Leedsctty rollegeaiTemple N@wsometo adDgsho¥v and lun day. ID addkion, 0urVdTeerttams across all aspetts of ourwork, be It In anlmèl raye, fosterin& lundraIgOrTet3ll areextremely valuÈd and 0urworkwPd not beachieved without them. Ourvdwteer5 are an amazin88roupof petspie aNJ eomefrom all walk5 of Irf¢ whether retired orworkin&spare a le¥¥ hours Iwe and there or comEto thE ientreor sh¢pdally.The biggeste¥ent ofth2 ye3r SsThorne$ rk, our Famlly Funday & DLV8 SW, raising rrK)rèeachwar 3nd in 2026 rtwlll bÈ bi88erthan ever. AtthÈ aidof 202S the braKh declded to seek helptrom * buslnessanalyst tty look c105ely atour opert10r, dav4 Capture and how we communice io our swpportÈrs cl 5takehoklers. HERD. a cornpany based Inyorkshlre came to Oura and arecurrently working rbselvwrththecommunlcatTrs tEam to look atouroperation5. weblte, CRM ana all commnItIonSto help usdo betterfora MO su5tainabk futurp. Pa8e$
RSPCA LEEOS. WAKEFIELD AND DISTRicf bliANCH QO REPORTOFTHETRU5fEES FOR THE YEAR ENDED315T DE(EMEER 2025 TheGreat Leed5 Walk i WELCOMEITOIThE , GREAT LD8w AUI , THE ¥ GT Thege The team run lots of diverse eventSthroughoutthÈyEar, iUdingWwlh Makingwor0p&j1The Paw5 Carol Serv Sponsored do6 walk5, Pet Photo shoot5 by BenAdarns. Fth Daysand Fun tk)gshowsand much mo T•DM>l• IleOrnI Do85how wewould Ilketo extend a ttu8e THANK¥OUto eweryone who yveso 8eneTouslyto all Qui appe31sfor help. We also a¢krtowled8e our re5pon51bilities in relation to receivlns &)Dations and beln8 contacted by pn9 In vulnerable clrcumstances. We apply the BRUCE protocol and recoBniSÈ that dDnors may employ an 35s1thnt to look 3fter thetr afklrs or have Powerof Attcrneyin plate. In 2025the tharityreceiwed no complnts re8ardlw rhelrfundrdisin6 ar11ty. The notesform part ofthesefinandal ststements Page 9
RSPCA LEEDS, WAKEFIELDAND DISTRicf BRANCW ao REPOftTOF THE Tr11STEES FOR THE YEAR ENI)E031ST DECEMBER2025 ACHIEVEMEIIT AND PERFORMAIKE Charltyshop$ retw¢xk Our retail nerwork i5expandlnÈ becomln8Pgrt Df more comunitlÈS inihE trKanth 88ographlcal area. Wakefteld.......Roundhèy........Rothwell........Mor1ey........HaDn.......PQntefrdrt & ntsvly opeTrEd Garforth Ifl orc. ripryt AIoLEEDS& WAKEAELD R5PCN Shotffj PErfwrnante (£0) aTh Our shops have beÈD rebranded In the new R5PCI colours and style. reflertin8 Dur close relatlonship but Wilh a Cle3r deflned Indppendent charity ro inth2troc31 communlty, sèrvin8 local Po0e and carffi8for lotèl arnimals. Retail NetWOrk.Turnl Donati0Tr5 Into lrnpa¢tl Powered by Donatk)ns. Driven by People andthè retail results speak furthethes. This ye31 PCA Leeds Wakeneld & Dlstrict Brdn¢h Retsil Network wothed extremely hard to turn donated Items Into fvndin8 for Ourcause, opportunthe5for people, and real environmental chan8e. Behlnd every ststistic 15 a shopteam, Evolunteer, a dDnrJr, aTrd a communlty. What We Achle¥tdToyther 178,L86 donated itemsgNen a second lffe 63,753 cu5tornÈr55hDpped us 246 tonnesol unwanted itèm5 keptoutof landfill 8250 ofvolunteer hoursa¢r0550Ut 7 shopsand xommerte department, apKmK1?IY662 hour5 per Month, saved charlty over £92k. Thenote5fomi partof these financial stiterneThts Page 10
RSPCA LEEDS, WAKEHELD AND DISTRI BRANCH QO REPORT OFTHE TRUSTEES FORIHE YEAR ENDE031ST DECÈMeEft2025 5tr0rfei 5hops.5VOn8erComThJnliles Ourchairry shops continueto be mLYe than plxesto buy secon&hand Éood They aresourc& d affordablee55entials. and safe spacesto learn nEWslI Thi5year,we helped OurmeMbe respondto ri costsènd chan8Sng hl8h streets-sharfn8 prathcèl 8ihlce,trainin& and support to kéèp shDpsopen and thrfvin8. Gx4 fvrth• PIDrt Every Every donated Item reused 15 one Iwsitetn wastéd. Atrossour network, charity retail play 3 powerful roleln cuttin8waste ènd reducing carbon-51mply by hel8 people buy, donare, and rEu5e dlflerently. People lrt•ke ft PosslblB OurYvteers arethÉ heart of thartty retail. FrLvn firSt-mewO1UTrteerStothOse retrnIngtOort shopsoffered friendship. puwTrs< and ¢onfk4ence. Formany,volunteerfn8wasaboui morethBn retail-itwasaboutbelon81W. Lk$Ahe•d Nextyear. wewill keepfo¢u5in8 on what matters most SuppOn6 ethi&. sustain?e tharhy retrii Ch3mpioThiThgthe valuE of reuse Developlni our online plarfomis by Al Ilstln85 Helplni members adaptand8row, offprtne learnini&tralnln8 programme5 Thankyou toe¥ery doTroT. ¥olynteÈi. shop team. rnber, and 5VPPTrrtei. Vour generu51ty makes th 5 impact possiblp. 11 WEL• IS YUfflWaFARE RSPCAQ LLLUb & WAlIt ¢4 The Thot lom rt oftlsefInIcla1 ststements Page li
RSPCA LEEDS, WAKEFIELDAND DLSTrICT BRANCH ao REPORT OF THE TRUSTEES FOR THE YEAR ENDEDJIST DECEMBER 2025 Staffin8 The followng staff numbéry ensure the opernlons of thè aThn)al centre. ancll lary 5ervlces ènd the rÈt311 nethrk. anim81 care team and support sraff were at risk of rÈiJundancy in 2025 wifh the re5pon5e to the arpeal we were ab to retaln loh ad continue thrau8h. albeit 3 litrledifferently Instsfflng hours. Our BrarKh Adminlstrator retlfed Injuty 2025, and we were ableto reallocatethose hourstvfurtherwpportihe anlm31 team. -C£O.' i FT -Adminlstrathn & Financp.. l Fr - Reception I PT -ArHrnal Eare.. 611 x Ff, 5 x PTI -Ch3fity 5hDPS 5tockproee55in8 & van5 & ecDmmerce.' 1819 x Ft. 9x PT) Fundra151nÈ.' i Ff & i PT -Animal BehIour1Sr- I Full firnelFfi Is equwalentto 37.5 hour5lweek. Cortlnuln4 Èdu¢atlon& Profes$1 DOpment MÈgan Pattray, Anlmal Care Manègerwon a National LSPCA award frServkestoAnlmal Core & WeWare. Megan alsoachwed Stindlon Ina Levd 7 Apprenticeshlp in Leadership & Mana8ement Sally NOe, Head of Fundraising & Communlc2tions 31$0 achieved a Distincttijn Ina Level 7Apprtice5hip in Leadershlp & Mana8tmEnt. C0npr?tiJlfroro team mmbEr5 for thf.IroutsrandngeFlort and Contribut1 to the branch. The rÈport should Endwith a pictureof why we are here arkd Yihat cah k achlwed witk. dodi44.IGr., ha.'d wort & cornpaislop
Thank8ToYou
W¢hsfll1rQ The note5form yartof thesefinancial stètements Pap 12
RSPCA LEEDS. WAKEFIELD AND DISTRicf BRANCH CIO REPORT OFTHE TRUSTEES FOR THE YEAR ENCD alST DECEMBER2015 ANANaALIIFVIEW Ffjnartdal Pot)n The financi31 SiatrmÈnt5 areas presented w pas 20to37 IKJwlve IncLvne lortheyeaT Increased by £583,659to£l.393,458. Malorelements of iTKomeare displayed inthe trN¢ belw. ZQZ5 2024 Variance Shop income Donatlons 613A24 70,7Z3 15 459,664 480È7 49,537 45,939 33AO8 172364 809.799 154.160 21,836 133,6941 133.413 291,774 IS.170 583.659 Grants Fundralsln6 Le8ades Other 179352 325,182 188.534 IJ93N58 Total inrome Net Income for the year totslled £29Z.414 120Z4= ritri expere £241.11. The net movement In funds can be natysed a5follr>WS'. ZOZ5 2024 Varl3n¢e Operath)nèl pinlldeficitl Depreciatlon lnvestment8a1nslllesI Net mDvement infund5 311336 18B,gui 1173M3BI 167.3471 555,174 Z9ZA14 1241ts51 5a¥,599 ThÈ trustees have been absolute I0¢e on growing fuwre Intome levels from retsil xti%ryties part of the over311 stratoc plan for th br3nch with OpportnleS belng explorea io drive rw4enve scale io continue to absorb the central overheads of the nlmal Centre. The in¢rÈasè in the Shop IOrne of £154.160 In 2025 wa5 Partkularty plE351nB lIe the ongolng Cost-of-llnE $15 and e¢onoml¢ un¢ertalntywhich continues It0 2026. The Trustee5 and knmir Mana8ement 3re also committed to duCin6 the overall cost base where needed to counter the Irtseod inflètionaryc05rsexpErlen durirl 2025 and to signrficaniiy redethe opetstional mvnthty dpficit Durfn8 2025 £325,18212024.. £33.4(l was recÈlv¥J In le8acle5. The Trustees would like to exreTrd 8 blg thank you to èll those peopkytho thou6htaLwJutthe Leed5, Wakenek4 & Dlsrrfct br3nth andw90¥e 9)8enerouS in theirwills. Finally, and as Dutlined In the Trustees Report. In Februarylmarch 2025, rhe tharlty faced e¥trÈme fiDancial difficLltse5, and 50 a PublicAppezl was Inltlated whlch ralsed o¥er£lOO,CQO bytho year end. Tho rÈswn5e of the publi¢ prowded valuable Jmeforthe Charity to reduce its cost baR ro develop an aera1Ve Stream with 3 p¥lot operated with the National 50¢iety and ro rEcav2 outstand1 le8acy IrKomÈ. The Trustees would Ilke to thank t05e members of the pU1C that dOted so 6enerously durfwthe PublicApwl and helPedt0keeptt Animal Qntregpen a period offin8ncl81 dlftkww. I•$•t polky•nd r*Jett We srt our ive5Ents between Santander and a SIngS attount held 81 Nat West 8ank to ensure that we benefit frOMt FiDèncial Ser¥ice5 Cofflpensation Scheme IFSCSI mltiéate any InvÈstm@nt rL%ks. The Chbrity Continu r¢ ts¥e an ethical thnce over its investffleThts. ènd we contiNeto Meet the requlrernents ofo InvestmEntStaterneTrt. notesform part of these finÈncia15t3tements Fage 13
RSPCA LEEDS, WAKEFIELDAND DISTRicf BRANCH 00 REPORT OFTHETRU5TEES FOR THEYEAR EIIDEDJisfDECEM8E# 2025 lTrw$imemt pon¢y •nd ObjettS- ¢antlnued ThE Board of TrLthe5 hasapwlntéd a FInce and In¥estmentSub<ommittepto revlew the branch's ItwÈstment portfolio 3ndthe overall fInarsaI position ofthÈCh3rity whkh meets at least t1 a year. RÉÈY¥es polky At theend of ihe yearthe branch held an attumulatedfundof some£2.053,62612024=£1.7SL2121. sincethdr3ppolntrnenttheTrUsre have continued io r1vlfve brarh rÈ5erve5 poIIcy. The branch hvld5 r25eTves In order thai of 5ervlce Kw¥ided for anlmal wettare may be malntained should there be redu¢Uon in Incomln8 resours, - Re5eryes In this context thouk4 mean fundsthzt3re fredy wailablefLYthe branch'sÈeneral purposes after èll cornmf(ments hève been met. The Trv5tee5 therefore a8reed to exclude tan85ble fixed asspts such 3$ propprty, ¥ehlcies. and equipment together wllh any rÈ5trlcted ordEsignaied fund5 held bythe branch from the t4lcJa¢ion otgeneral te5eNes. totsl funds held by the branch as OF 31st December 2025 wÈre EI053.626 12024.. £L761,2121 of whSch tsn8iNe assets rewe5ent É1.563.679 12024.. £1.620,LKBI. Resmttod lunrts 85 of 31st Dember 20 totalled £0 12024.. Q,8331 and therefore available reservesasatthe end of December2025 were£489.94712024.. £141,2071- In addition to 8 tar6et le¥d of serveS Chantys ieswve policy £orb5iders a mlnimum level of reSerS at whlch addi¢1gn81 3ttH)n would be taken. Th15 measure 1st period of cover reserves Offerwn ¢ornpared to any fore¢ast anrtual operatyng deficit. Thls ensu$ the Charws potentibl for in¢offle 6eneration is wnsidered. When wmparing the operadon31 delidL lorec3Stedlor 2026 of £169.477 &otreÈ reseNes, the free rè5eryeswould cover 3 perf¢d of Jppromlmètety 34 months. The Charty's reserve p)licy is to hdd a tar8et Pevel of twelve months. expendkure to ensLe continved fiDancial seturity and to provide forconiin8encles, this would èouate to app(0M4tefy £IM. Reserves Ie1$ are reVIve every th months as 3 mlnirTrum. As al ye3r End 2025, the vDresErkted f¥nds of £489,947 would COer expendSturÉ with no operatlonal income actiirity for Ippmxlrnatety 6 rnort It isthe opinion of theTrvstee5 thatthe existln8 reserves are Insuth'tient to meet anyfurther redtn In incoming resource Over pastfewyears,thefrustees have been focusedon moving beyondlvst a ba13rttd budget bydevel4pin8 anS to increase avai13We reserye levels with new Iniume 5tre3m5 whilst takln8 Immedlate acrion to reduce operntinR Costs whereyer but still malntlining the irntegrityof the tsrah opEration5 and charitsble obRctives.Thi5 approach ts likety to befollowed tn 2026 and futuieye3rs8l¥en Inflationary pre$5ureswhkh will contlnue to impa<t Wlfh increased costsllkely. Thecharity also coniinue5toaprAyforgrantsto help sustain its operations. FUTURE PLANS TheTrusteesare Constrnt revEwSn8 btsneh activltlesto ensure that thE bnCh tan.. Continue a contributlon to bcal anlmal welfare throu8h varh)us inmatlves, exisbw schemes and new ventures Includlng tarc of 3nlrn3ts on behall DI thesociety, -control operational ¢ost5while pr4)wdin8 sl8nlflcant but sust3ffinable anlmal welfarÈsèFvws. - Promote partner5hlpswith other 2nlm31 charfties tg broaden our Impatton 3nim31 wekre znd k@epetsstssusralnablÈ, - Continue tostrlvefora bibnced bL&gget3nd In¢rea5ethe level of free r@Tve$, •ntinue anim31 cèrefacilitie5 in ihe branch area at affoidable levels, Est3blish addltiorb31 fundTrlsin8 IKome strpam5 & optlmlse opportwiti Increase ens4ement with corporatèfrid$ènd helpingthem promoièsooal responslbility. - CorriNJe to m8na8e a volunteei r2cfUttmeni & rettntlon proEramme ihrou8h bran¢h'sprofes5Ial recruitrnent pro¢es5. The note5 form partofthEhnancial ststemehts Pale 14
RSPCA LEEDS, WAKEFIELDAND DisfRicf BRANCH 00 REPORT OF THETRU5TEES FORIHE YEAR ENDED IIST DECEMBER 2025 Fuhirè plans- contlnued - Remain digitally actryeto meettheneEth of¥ thalnEorld. As rtOfl5 artmty, Ihe Trustees are fo¢ussln8 wllh ey staff on the ongoin8 branth busine$5 plaD, sirntw. and risk documtsit to identify the prK>rty actiwties for the brdKh to undertrake in the Yar5 ahead. To make a positive irnpact on the risk of SU5tain2d bud8etdefictt and CoUnteClthe ollplnB & lastin8 economiceffLtof UK inflationary incrEè5e5 ad ¢ontirvJini slo1 & European unresL SfRUaURI GOVERPIANCEA14D MAfiAGEMEiir Gr•vornln8documint The ch3ntyi5 controlled bylts newj governin8 document a consiituh1proVed bythe Charltycommtssion on ÉaininBCIOstatus. (harty¢)r6thutloh The RSPCA Leeds Wakefield & Th5trlci brdThth CIO (the brdrKhl Is now a CIQ ltharitrble Incorpor4r£dOrganlzaiionl The branch adopts the policie5 01 the Royal Sotiety for the preventio of CrUeY t¢ knimals Ithe National Society) but has en a separdtely regthered Charltye 1%3 Ill accoydance whhtheCharitlES Ad. Thebranchw3s not rÈqthr£d nOfy thÈCharity Commisslon ofanyserlous IncidEnts In 2025. Oryankallon and Trbanllgemert In 202Sthp rtCh developeda netwo017 tharfty thDps11 ofwhich Oned in November 20251, an ÈBa¥shop, an animal corrtrÈ, branch hdqUarrerS and 7r5D servlces to the public irKJudin8 off lead play area. Berties DIY Groorring Sats)n. weware serv15 and hlreof space forbuslnesses and support semces foranirn31s owned by members of the publ. Asmall stack 8enEr>tion tea Head uf Fundrai8 & Comrnuniotion5, Digtsl cornnIcatiTh5 A5si¢ant, and rereption team 415Q suPrt the branth. T retail outlet5spII mainly sen-bad80ts donated bythe wblt to ralsefundsforthe branch's charirable artlvtle5 a1$05tod¢ a small number of ftems to sdl to 3&)pters and pet owners. In &4dknn, Ihe tharlty h35 contlnued cdlaboratlon wlth th2 Natlon31 Society. Cats Protection and asa charity partnerwilh Ama20n. The branch ¢citlnuesto¢ocuson hl8h qwllty, affordable & short-tem ?rnal (are wifh an o¥erall alm of hOmganImal vtrtlms of cruety as effethvety & effrcrently 35 po551bleforthe ben2frtDf theanirnal ard pw5uingeducation of the publicto redu animal cruerty in the future. In 2025. a wlot 5chemewith the 5Klety chan8Ed thi5 focu5to providlnt5pecia115trpfOTthe mortaffetted anlm31tsittimsot cruelty and IS rehomSngfDrthe shortterm.The branch antillpatesa return rehDmin8a small nuner of do85 In 2026. alDn8yde ¢ortinuin8to protride SPeCi31isI 3fK4 hleh 9lity kennellin6 &welfare foranlmals in soclety ts¥e. The braneh works t11¥ stèff from the Natlon81 ènd In parD¢ular AsfrA Inspettors and Amlmal Collethon Ofllcersl pursuit of ihe tharily's DbiÈttiveS. along With collaknratTon with rteighbourin8 branche5 10 achleve rhe overall aim5 of the or8?ntsation. The branch COentrat oThtheanlmals mostk4 TheÈd andaccepts &do85. Ded51on maktnl The thèrity is8¢vemed by a trvsteeboard e¢ted from aMot4stt branch MeMbehIp accordlngio thÈ brarth ConStutIon ew truste be app)intEd at eath Annual General MeetIt0 Manage the thir5 of the branthforthe èN5uillKveèr. TvustÉÈ terms3Te Th)wfor3 wrs, and le-eon Is not required eathyear. officersof the branch are appointto from amon thecommittee and shall, asa minimum, congsiofa Ch)irper5w, Secretary andTreagJrer all strving in an honorary ¢apaclty. KeymaNymentrernunerat3n The Senior Leadership Team comprises Of key management personnel who are delegated by the Board of Tfu4ees tr> control, rn and operate the tharlty on a day-tfrdaYba$. The BD3rd of Trustee5 receive no remuneration for the time they give to the governance of thE charity. Oetai15 of expenses as related thlrd partytran5acrkJns are d15closed In the acrvunt5arwJ follow the payrnent rule5 lald down by the CharltyCommi5SiQn. The pay of senlor staff Is rÈviÉwÈd annually lft lille With the charity pay revlew procedure and decll¢n5 ire made relatn to Increases based on related induslry benchrn3rked earnlngs & economlc and afford3blllty dats. The notesfomi partof thÈsefin8ncial stètsments Page 15
RSPCA LEEOS. WAKEFIELD AND DISTRIC[ BRANCH CIO REPORTOFThE TRUSTEES FOR THE YEM ENDED31sf DECEMBER ZOZ5 Key mana8ameni rthumerntlofi-tonih)u2d I 5ff salarie5 a remewpd in line wlth bRnch poliry to ensv¥e that the remUnetlon Set Is falr and not out of Ilre wth that genernlly paid forsimllarroles within the charitysettororin breach D15tatutOry8overDment minlmum or lfvirbg wa8e rates. R15k mana8emtnt The trustees have a dvty to identrfy and review the rlsk5 to whlch the Charity Is expwd and to Ènsure appropate ¢oNtro15 a In placetD provide reasonatle a55urance al$t frèudand Error. The br3h hasa rk managemert5tr3tr8y. whlchcompri5e5'. - an nual re¥ of risksthe charlty mayface, -an annual independent fiDènu31 ex3rrlnati¢n or au(It In line with Charity Cowi1$90n requirements -CDmpleiion ofthpannua, self.asse5smentChadty Commission tots1k checHisL -theestsbbshmerrt of 5y5temgand procedure5to mitiBethose risksidentifted. -the IMeMeatron of proceduresto rnlnimlse the poteniial impattonthetharity5hould Ihose risk5materfalise TheTru5tees haye idenJfled thesÈ rnain areasof risk with those of m05tconcern'. - insufficientfuNhto coverthe ¢05t50f anlmal wetrareactiviknES, - ILW4 legac¥, donor. fundraisin8 and retsil incornp. - riyw cost5 assoclated with runnin8 thetharity, -The wtentialclosure of the anirnal centw bSe of dEdinln8lrwMèaI ri51n£ costs. The Tfu5tee5 have Implemented an otoing review of the bnch'S pollciès, FOtedure5, controls to ensure that 1kne are equate to miti8ate the rn6in Iijentlfled risk& A formal 8uslnw risk [DaageMl OoeurneTht 15 pkce and remewed annuallv. The FlnaKe & Investment Sub Committee meer re8u18rlyta review theca5hflow consldering thE owln8 Impacts of all these rtsks and attempt ro plan to mth£3tethem and be agile and dynarnicin It5 approach to rlth. Lsreco8nised that le8ades are 3 natural compPemeDt to thÈ trnnth fiancial pKture nDt reHabOr11rnY. branch makÈ5 everyatterrtprto bala#ee it5 trAJdget without reliance on aciEs. and In 2025 with the contlnuln8 rise in Sts. the abillty to réfrain from drair( drAJn rE5erves ha5 beèn Impossible. Indeed, the nEed for a PuWl¢ Appeal to save the Anirn31 Centre earlier in 2025 Was a reminderof the flfftanclal challenges that Connta facethe Charity. He. the Trustees contlnue to fftmain focused on drir6 Income levelsarKJ controllingthe costs. Oonafjon5 to the tharty should be 5Ent totheTrustees at the re8lst• offKe. Cheques should be made Vableto.ft$PcA Leed% Wakelield & rItt Branch". ternatIVe[¥, donètlons may be madponllneand furtherdetai1501thisar2avail3ble Dn ourwebsite. edsandWak@fId.oT . Approved éOfte board oftrusteÈ5 l18th May 2028and $I8ned on ttsihalf by.. DChakvII- (hair of theTrustees The notesf¢mi part ofthe5e fi4antia15tatements Pa8e 16
REPORT OF THE INDEPENDEKf AUDITORS TO THE TRUSTEES OF RSPCA LEEDS, WAKEFIELD AND DisTricf BRANCH CIO Opknlon We have audlted thE tlnanci?I stalernents of RSPCA Leeds. WakefieU District Branth CIQ Ithe 'charity'l for the year Ended 315t December 2025 whh compvise the Statement of Financial Activit5, the Balance SheeL the Cash Flow StaternEnt and notes to the finèncl81 statements, includlng a summary of gnIfIcant acctyJntlng pollcles. The finènclal reportlng framework that has been appld in thelr preparatlon is applicablé law and Unlt@d Klngdom Attounting Standards Iuthited Kln8dom Genernlly Accepted Ac¢ountln8 PractKel. In our cylnlon thellnanci81 ststements.. gfve a true and fair view af the state r>f the charltV% aff3irs as It alst DecÈrnb@r 2025 and of Its IncDmlnK re50urcès and applcatfjo Of resources, fDr the yearthen ended,. have been propedy prepaied in èctordancewith United Kin8dorn GeneraltyActepted k£ountirk8 Practke,. and have been prepared In accordance with the requlrements of the CharItS Att 2011. Basls foropirtion We conducted our audit In accordan with International Standard5 on Auditing IUKI IISAs IUKII arxl appllcable law. Our responslbllltles under ihose standards are further described In the Audftors, responslbllStles for the audtt of the flnanclal statements sertlon of our report. We are Independent of the charty In 3ccordance th the ethlcal quIreMents that are relevant to our audlt af the financial statemÈnts In thÈ UK. intludlng the FRC'5 Ethical Standard, and we hève fulfilled our othÈr ethicél resporbsibilitie5 in accordarKe with these requIreMen We belleve thèt the audlt eVIdee we have obtalr*d Is suffkient and approprlate to PrIde a basis fer our OKdniorn Condu08 relttingtogoint concem In audtlrg the flnancla1 ststements, we have concluded that the trustees. use of the gthnE COern basL% of accoundng ln the PreParatn olthe financi315tatements is appropriate. Based on the work we have perfomied, we have not identified any material urKertainties relating to events or condrtions that, Indi¥Adually or collecthfely, miy cast 5isnrfKant doubt on the charity'5 ability to wntlnue 45 a going ¢onrry IOT a period of at least twefve months from whentheflnantlal statements are authodstd for issue. Our r£%ponsibilities and the respOnbIle$ of the tru5tee5 Wtth respect to Soiry concerTh are described in the relevant 5ecbons of this report. Ot1 Informatlon Thé trustees 3re re5pons5ble forthè other Informatlan. The othpr Informatlon comprlses tho Inforrnatksn Included In the Annual Reprtst therthan thefinèneial statèments èhd our Rèptsrtof the IndependentAudltorsthèrton. Ouroplnlon on the flThandal stotements does not wver the otFser InformatloD and. exceptto the e¥tent otherwlse expllcitty stated In our reporL we do expre55 anyform of a5stsrahce conclusion thereon. In connectloTh with our audir of the financial starements, our resp(msibility 15 to read the other Informatlon and. ID ddng 50. ¢onsWer whEther the other InfonatIOn 15 matedally incon515tent wlth the flnanual statements or our knowledge obtained in the audit or otherwise appears to be materi31fy rnis5tated. If WE identifv such rnaterial inconstencles or apparent material m1taterents. we are requlred to detemilne whether thSs glves rlse to a ma:erlal mitstatement Sn the Inanclal smements themselves. If, based on the work we have performed, we ¢oDclude thHt there 1$ a material m$tement of thi5 Othey informotiOD, we are required to report that fact. We have nothin8to report in this re8ard. Matters on whlth we we requlwdto report byexceptbn We have nothin¥ to report in respect of the followin¥ rratters where the Charitie5 IAccounts and Reportsl Regulations 2(NJ8 requires us to repcrt to you if, In ouropinion.. the Informatlon gfven ID the ReportoftheTrustees Is Inconslstent Sn any materlal speCttth the flnanclal statements. or Sufficient accountlDg records have rot been kept,. or the fflnanclal 5tatemeht5 are not IN 4reÈment the accounti records and returns.. or we have not rectivtd all the Infomation and explanatlons we requlre for 0r audlt. Page 17
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSKA LEEDS. WAKEFIELD AND DISTRICT BRANCH CIO Our responsSbllltie5 forthe ofthe finandal statements WÈ have been appointed as Èuditars under 5ectlon 144 ot the Charitie5 Act 2011 and report in accordartte with the Aci and ielevant re8uknUons made or hayingeffettthereunder. Our objectwes are to obtaln tSonable assurance about whether the financial statements as 4 whole are free from mèterlal rnisstatement. whher due to fraud or error, and to 155ue a Report of the Independent Auditors that includes our opinion. Reasonable assurance Is a hi8h level of assurance, b1 is ngt a guatsntee that an audit conducted in accordance wlth ISAS IUKI will always detert a mater+31 mi5Statement when It exists. M155tatements can ar15e from fraud OT error and are considered materlal if. indlvidually or In the aggregate, they could reasonabty be expected to Influence the economlc dectsiDrL5 of users tsken on the basls of these financlal statements. The extent to which our pro(zdures are Capable ol detectinc Irregularities. including fraud Is detslled below.. IrregulaTities, Includln8 fraud, are instance5 of non-compliance with laws Énd re8Ltlations. We des18n procedures in line with our resporLsibilitie5, Outlined above. to detect materfal m15ttaternents in respe¢t of Irregularities, ]rlUdIng fraud. The exterrt to whl¢h our procedures are capable of detecting irregularities, includlng Iraud Is detslled bel¢)w We identL4led #reas of laws and re8ulatlon5 that could reasonably be experted to have a material effett on the financlal staternents frorn our knowwe of the business and sector, en4uirie5 of dlrettor5 and manaBemeN, and review of regulatory inforrnation and correspondence. We cornmunicated Identtfved laws and regulaOn$thr0U1hout the auditt&arn ind remained ajertto any irk4icatlon of nofv¢ompliance thmgh the audit. Wè di5CUS5ed with director5 and management the pollcles and procedure5 in place to ensure t{PIlare wlth12w5 and regulatio and otherwlse prevent, deter and detectfraud. Bised on thls understanding we de518ned our audlt procedures to identrfy noTrctsmpliance with such law5 and regulatlons idEntined a5 Potendally ha¥Sng a m4terial effect on the financial statements. Our prDdUres Included wlew of finatKS81 statement information and te5tin8 of that Informatlon, enquirle5 of man8ment and examinatSon of docurnents, analytScal procedures to identlfy unusual or unexpected relationships that rnay Indicate fraud, and y4xedures to èddress the risk of fraud throu8h director or managementoverride of controls. At the cotnpletlon stage of the audlL the enEaÈernent partner'5 revlow Included ensurln8ihe aud team h)d approèthed their work th appropriate profe5slonal scepticism and thu5 the pathYt0 ldenfy noTrcompliance wlth laws and regulafjons ond fraud. ThE pdrnary respon51billty for the preventlDn and detection of fraud rests wlth those charBed with governancè and managernent, and we cannot be expected ta detect non-compllance with all laws and reEtslations. There ale inherent limitstion5 In the 4udlt procedures described above and the further removed norKompliance of laws and re8ulatlons Is frorn the events and transaction5 reflected In thE financlal staternents, the less likely we would become aware of it. In addlOn, the risk of not detectlng a material mls5tstement latiThE to fravd is hl8her than the risk of not detecfjp8 one resultinE from error. as fiaud may Invohe deliberate corKealment. A fUrtr descrfptlon ot our responsibilities lor the audlt of the fininclal statements Is lotated on the Financlal Reporting Council's website Bt ¥Yon¥.frc.or8.uklaudltorsrt5ponslbllltles. This destription lomis part of our Reportof the Ind¢pendeTht Audltors. Other m•tterswhlth wg 8re rewlred to addre55 The corresponding fiEuresfor the year endiw 31st December 2024 are unaudited. Pale 18
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA LEEDS. WAKEFIEU) AND DISTRICT BPANCH CIO V5EQt ovrreport Thls repert Is made solely to the charrty'5 trustees, as a body, In accordance Trmth Part 4 01 the Charitie5 (Accounts and Reports) Regulations 2008. Dur audit WDrk has been undertaken so that we might state to the charlty's trLtstÈe5 those matters we are required to state to them In an audltors. report 2nd for rKI other purpose. To the lullest e*¢nt peftrltted by law, we do not accept oras5ume responsibllltyto anyone other than the charity and Ihe charity's trustees as a bDdy. for our audlt work, forthls report. or forthe oplnlonswe have forrned. KorTh43 Coornhj Llthfvd Thoma5 Coornbs Llrnlted StatutoryAudltor Chartered Accountants 3365The Pentagan Century W)y Thorpe Park Leed5 Westyorkshlre LSIS 82B 28th May 2026 Page 19
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH ao STATEMENT OF FINANcIALANES FOR THE YEAR ENDED 31STDECEMOER 2025 2025 Totsl fund5 2024 Totsl funds UnrestriLted lunds Restricted funds Note5 INCOMEAND ENOOWMEMTS FROM DonètSons and legacles 395,90S 15A43 41L7 131.832 Ctharilable aditIeS Animal welfare 179,058 1790S8 161.283 orhertrading actIvIe$ Investment income Other Incorne 799A03 1345 509.995 6,391 2.345 goa Total 1,377,615 15.843 1.393B58 8tfJ,799 EXPENDfwREON RaIslfunds 630,883 1,200 631083 582,870 (tharltable actlvitie5 General administratlve expense5 Other costs EM0vee cws Direct t05t5 an anim81 welfare Premlses costs GrNernance costs 49,499 252.879 20,305 117,908 13.727 49.499 263N9 23.9 117,908 13,727 55.752 254,808 55,421 98.602 3,531 14N3 Total 1.085,201 43 &101,044 L.050,964 NET INCOMVIEXPENDtTUREI 7ranslers betweenfunds 292.414 3,8aJ 29U14 1241.1851 19 P4et mov2mAnt ID lund5 296.247 13,8331 292,414 1241.1851 I¢ECONCILLITION OF FVNDS Total funds brought forward L757379 L7fj4212 2,W2.397 TOTAL FUNDS CARRIED FORWARD 1053,526 2,053,626 1.76L212 The notesform partof the5E financial ststements Pa£e 20
RSPCA LEEDS, WAKEFIELD AND DISTAicf BRANCH CIO BALANCE SHEET 315[ DECEMBER 20Z5 2024 Total fund5 Unrestrted funds Restrirted fund5 Totsl fvnds Notes FIXED ASSErs Tan8ible assets 13 t637$ 1.563.679 1,620,005 CURRENT ASSETS Debtor5 Cash at b3nk 14 401,570 224125 4Ol570 224.125 162,691 153.196 626,695 626.695 315.887 CREDITORS ounts falling due within Dneyear Is 189,7131 189,n31 187,6451 NETCURRENT ASSETS s36.1 536.981 228,242 TOTAL A55EfsLES5 CURRENT UABIUTIES 2.11¥)61 1100,661 IA48,247 CREOITORS Amounts falllng due after more than one year 16 1470351 147mS1 187,0351 NET A55Efs 2.053,626 253.626 1.761,212 FLIMPS Unrestricted funds Restrltted fijnds 19 IOS3.626 1.757.379 3.833 TOTAL FUNDS 11153.626 1.761.212 The flrba*cSal statements were approved by the Board of Trustees and authorised lor Issuo 28th May 2026 ahd were s18ntd on its behalf by.. DChappell- Chalrofthe Trustees The notes form part ofthe5e financial Statements Pa8e 21
RSPCA LEEDS, WAKEFIELD AND DIRICT BRANCH CIO CASH FLOW sfATEMENT FOR ThE YEAR ENDED 315T DECEM8Eft 2025 2025 2024 Ntste5 Cash flow5fFom operingaeii¥lUes Cash generared from operntlDns 143.773 6,389 Netcash provtded by operingattivitie5 143,773 6.389 C45h flowsfrom inve5tkn8arthhl•s Purchase of tanglblefixed assets Sale of tansible fixed assets 148441 68.4951 192 NetC3sh used In inve5tlng aaNleS 132A441 168.3031 Cash flowsfrom ff#ancing attivitie5 Loan repayments In year 140. 164.9651 Netcash used In linancing 140AWI 164.9651 ¢hatwe 1thsh cash In the leponE period Cash and cash e411¢t5¥1 the bet1nn1Ol the reportln# per1 7029 1126.8791 153,196 280,075 Cash and <a5h equhlents atthe wd of the rnportlwperlod 224.125 153.196 The note5 form partof these finanal statements Page 22
RSPCA LEEDS, WAKEFIELD AND DISTRICT BKANCH CIO NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR EPIDED 31ST DECEMBER 2025 AECONCJLIATION OF NeTINCOMVIEXPENL¥fuRE)TO (ASH FLOW FROM OPERATING AcllvffiES 2025 2024 N¢¢ Inwmellexpendhurel fprthe reportlr* perfod las perthestatement of finarnual Activr(s) Adlustrfients for epreclatSon charges L0$511profitl on di5ptrsal of fixed assets Ilncreasel/decrea5e in debtors Incre8se In credtters 292A14 1241.1851 81.921 247 1289,8791 67,347 11031 179,204 1.126 Net ush ptwded bY0pernOnS 143,773 6.389 ANALYSIS OFCFiIMGES IN NET WNDS At VV25 C35h flow At 3V12n5 Cash 3t bank 153,196 70?29 224125 153.196 ?029 224,125 Debt Debts tslllng due within J yeèr Debts folling due after l year 138,CilOI 187.0351 138,0001 147.0351 40.000 1125,0351 40,WO 185,0351 T0ts1 28.161 110.929 The notes part of these financwl 5tstements Pate 23
RSPC4 LEEDS. WAKEFIELDAND DSTRicf BRANCH CIO NOTES TO THE FINANCIALSTATEMENT5 FOR THEYEAR ENDED 31ST DECEMBER 2025 ACCOUNTING PCiKIES Oa515 of preparfnB then¢181 statemerrts RSPCA Leeds, WakÈftpld and Dlthct ao 1crfty number.. 12102351 15 a Chadtsble Inwrpornted Organ15atlon. whlth is a public berth entrty under FRS 102.The entity was InCorpatÈd on the 26th September 2024.on 30th JunÈ 2025, the charitable of RSPCA Leeds wakerId and Dtsirirt Branth Icharfty number.. 2322231. was transferred to the ao. The trlnsfer of the unlrKvpor3ted charity ha5 en a¢tounted for a5 a reconstructh)n and In accordanTr vlth the pr[NapS c meryr aLXYMJnting as permitted by the Charlty SORP 5ectlM 27.13 as the benefiaary clats 15 not $18nlffcandy thoryed, the purpose of thefuNts MaIn thesamÈ arxl the trustee has notseÈn slznfficantcharye. Under the prirKipah ol m@r8er accountln& the assets arnl Siabilfftle5 of the former unincorporated charfty have beÈn bfought in 8$ their book values and the relevant income and expendffture and ¢ash flw5 of thÈ thartty to the date of the transfer. havt been SKlud¢d in tlE5e Inoncl staterrnts. t¢gether wth tlM)5e for the enttrÈ pre0$ year. The balar shÈet of the charfty at 315t December 2024 15 presented a5 a ConWara. Consequently. these financvdl statements havÈ been prepared aslfihe W hès been in existents faTthe both current and pwevlousfinoniial year. The firrla1 ststements are presented In sterllrg ¥thkh Is the fuOn>1 currenty of the charfty and rounded to th are5t£. Golng tan¢ern.ts ofprwrauon As at year end. the Charity held unrestrScted 01 £489,947 and its reserve pollcy Is to hdd a tset level of twefve months, expenditure to ensure continued financlal seojrity aThl to pmwide lor tontineendes. thith equatsd to approXImate £IM. As at yeaT end 2025. the unre5trkted funds of £489,947 would ctrrfer expendthre no operatlonal Income ad¥ityforappro¥lmately 5 months. However. Chat1ty contlnue5 to rete revenLS from shop Income. dortIOnS srants, ¢be$ and fundra151ng events hith equated tri £L393,458 in 2025. Therefwe. In addltion to a tsr¥et Ie1 of rÈseryes the Charity's reseTve polity conslders a minimum level of reseNe5 at whkh addltlornal artK)n would be tsken. Thls Na5ure is the perfod of cover reserye5 offer when compared to any forera5t annual operating defkit Thi5 ensures the Charfty's on801 potenUal for IntomÈ generaOn is consldered. When comparin8 the operatlonal defict forecasied for 2026 of £Z57.648 to fre reserves, thefree re5eNes would covera perfodof approximatsty 22 month& T3n8 all OF the above Into the account the trustees t¢nslder that the charlty wlll ccé)tlnue to operate witF4n avallablE bankin8 fadlltles f¢r at least the next 12 rnonths from the date ol these accounts. A(xordlnWy thÈ trustees convnue to •doptthe gthn8 ujncern basis ofattwntln8 In prepartrygthe aThnualfin0ntial statsmeMs. Donation5 Spoored events ar• Included In the Stement of FInancl Acdvltles when.. - the Charity told it 15 to recdve the 8rft or donatlon - the Trustees are reasonab certaln of ihe arnwnt to be receNed - Trustees are reasonab rtaIn theyTrMII reCee the mL)ey•nd-any coThllUffis for re£eipt ore met Legaclesarere¢ogD15ed when It Isprobae thtFeywiW be receivEd. Recelpt15 nOMllY probablethen.. - there has been 8rant of a prubate.. . thE executo have established thatthere are5uffioerrt ats Inthe ertate4ftersettlln8 anyliabilfjtTresto poythe kw., - anycondttlons atladdt0 the Ware effthtrwf(n the ccttrd of thecharltyorhave been meL Gfft5 donated for resale are included as income fo1104Mn¥ thelr sales together any related ald inmme Irecogntti of incorne befe the date of sale Is not consldered approprse due to the eXcesvE costs of obtainlnR the rdevant informafjonl. krord1nYo stLK valuels attbUted toAcoJs held the baLle sheetdate. Government grants ¥re reco8nised at the falr value of asset recei or reCd¥ab trre is reasonable assuran thatthe cunpènywlll complywith cDndltion5 athchirbgtothem 4ndthe 8rants will be recer¥ed U&ngthe£rUaIS model. The ehadty operate5 a retsll 4ld scheme to redaim gfft on the Val of donated foDd5 501J for those doTr)rs regtstered with the scheme. Ply 24 COThnutd...
RSPC4 LEEDS, WAKEFIELD AND DIsTrI8LANCH ao NOTES TO THE FINANCIAL STATEMENTS- contlnued FQR THE YEAR ENDED 31¥r DECEMBER 1025 ACCOUNTING POLICIES-wntinued Ineame Interest is auountEd for on an accrua15 ba5. Expendlture I13lIt5 are reco8n15ed 45 expendlture a5 soon 35 there Is a legal or ¢fA)Strunwe obligètirm commithng the th3rfiy to that expenditure, it is probablÈ that a traerOf economic benefrt5 will be required in SettleeTht ènd the ?rnount of the obligation can be measured rellably. Expetvjiture Is 8ccounted for on an accruals basis and has been £la5sified under headlTh that agEate all cost related to the category. Where costs cannot be dlredly attrfbuted to partlcular headinES they have been allocated to activitie5 on a basi5 (x)nslStent w.rth the useof resource5. JI expendf(ure1s accounted for net of recove¥ableVAT. COSL of thÈrttable artIvleS tompromise all costs. including depreciation, incurred in re5Pert of #nd dirtctty attributable to tho operation and malnteTh8nce of the animal tentre Sn the Leeds & wakefld district. Costs of r31sing lund5 Include5 the overhead £05ts dlrectly attf4butse to oppratln8 the chartty's shDPS, as well a5 event5 and Snve#ment pokthllo management. Support costs arethtr5e t05ts Inturred dlrtetty In support of expènditurè In furtherance of the charity's objective. GoverTrènce ¢05tscomprise the costs attributable to the managemenl of the charivs assets and organi5ational 3dministration. The cwt of volunteertime is not accounted for as this cannot be estimated reliablv. Tantiblefixed aseis Depreclaon Is provkled atthe followlryannual rdte5 In ordertowrlte off each a$5etover Its estlmited u5eful11fe. Freehold property Fixtu5 and fittirgs Motorvehlcles 4% on cost and 20Th cost 33%on cost 25%gTh reduclni b#l¥n¢e T¥nwble ftsÈd assets #re reviewed fvr #ny Ij1¢#ton that the 455et rnly be Impaired at eath balance 5hp¢t d4te. If sh Indication ex15ts, the recgvErablE amount cf the a55et 15 e5tirnated and cornpared tD the carryins amount. When the rarryin amount exceed5 Its recoverable amount, an impairment Iw 15 recognlsed In yofft or I$ unless the asset Is carried at revalued amount where the impairment IL>55 15 a revaluation decrease. The charty is èxemptfrorn taxon Its ch#rltablÈ activitles. Fund a¢¢ountlng Unreslricted funds can be used In accordan wlth the charitable obleS at the disCOn ofthetrustee5. Re#rlct@d furth c3n only be used for pirtlcular rÈslrfrted purposes wlthln the obJects of the charty- PtrICon5 arfse when spEcified bythe dDnor orwhen funds are raised for particular restricted purposes. Futherexplaation of the Thature and purpose oleach fund is included in the notes tothefinancial statements. Hire purchase and lea$ir¥ tommitrnents Iles)rals paid under Operati leases are charged to the St8tement of Flnan¢Sal ACtivrftS a str8lght line b851s over the perlcrfl of the lease. Page 25 ¢ontlnued...
RSPCA LEEDS. WAKEFIELD ANO DISTRICT BRANCH CIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR ThE YEAR ENOED 315T DECÈMBER 2025 ACCOUNfNG POLiaES. Penslon cost5 and other postthrntlr•nent bEnefiis The ch8rty operates a defined tonthbution pension stherne. Contributions payable to the charity's PenSn scheme are charged to the Ststement of FinancialAcii¥ities In the period to whlch they relate. DONATfoi4sAND IEGAaES 2025 2024 Door to doordonations Otherdonatlons Legacies Grants 20.564 50.159 325.182 15.843 2J,821 27,066 33Iog 49,537 411.74B 131,832 Grants recew. included in the above, are a5folli>w5.' 2025 2024 Other8rants RSPCA Reglunal Board Pets at Home RSPCA Nation 3,Q86 12,965 12,495 2,348 28.486 IS,843 49,537 OTHER TRADIN6 AcfiviTIES 2025 2024 Fundraising events Shop income Pet Érooming 175,352 613.A24 6.227 45,939 459,564 4.392 799A03 509,995 jMVETrNT INCOME 2025 2024 InterestTecei¥2ble 345 6,391 P4e 26 conne...
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTESTO THE FINANCIAL STATEMENTS- ¢ontlnued FOR THE YEAR ENDED315T DECEMBER 1025 INCOME FAOM CHARITABLE ACTivrriES 2025 2024 Actiwry Anlmal welfare Animal welFare Animal weifa Anlmal welfare Anlmal welFare Anirnil ttntre adoption Pet in5ur3nEe comrni55n Case 8nimals Use of anlmal centre AssÈssment pllDt 79.7S3 119,156 4.874 9,709 27.544 B,963 25.934 58.$00 179 161.283 RAISING FVN Aalslng don?0$ and leEa¢les 2025 2024 Fundraisin8 Costs 42A09 63.957 OthÈrtradln8 aahAUes 2025 2024 Purchases Stsff costs Property lea5e5 Rate$ 8ndwBler In5ur8n¢e, Ilght and he3t Telephone. FK)Stage. stationery and 5undrie5 Legal fees Motor and travelling St¥ft trainln 4,505 366,687 118.370 7,901 22.499 61A22 4,512 4,221 308,394 97.924 5,852 17,771 65,410 12,014 6,306 1,021 236 589.674 518,913 A¥%[te arriout 631083 582,870 Pa8e 27 tontlnuéd...
RSPC4 LEEDS, WAKEFIELD AND DISTrICT BRANCH CIO NOTESTOTHE FINANCIAL STAIEMENTS- ¢ontlnued FOR THEYEAR ENDE0315T DECEMBER2025 CHARfTABLEACTNmES COSts Supwt CDsts (see note 81 Direct Costs Totals Other cost5 EmplDyee costs Dlrett test5 on onlmal welfare Premises costs Governance t05t5 2770 151,789 23,948 80.748 21.621 112,(VJD 49,499 26a.879 23.948 117.908 13,727 37,160 13,727 284,363 184,598 468?61 SUPPORTCOSTS Goveman costs other Totals other cost5 Employee costs Premtses tosts Governance£ost5 2L621 14090 37.160 21,621 37.160 13.n7 13,727 170,871 i>.n7 184,598 TRusfEES' REMUNERAnoN AND BENEFrrs There were no trustees. remneratIOn or other benefits foT the year ended 315t December 2025 nor for the year Ended 31st December 2024. Trusteas. expenses There were no trustees, expenses paid for the veèr ended 31st DecembeT 2025 TrDrforthÈ Yearended 31st Oeeember Z024. STAFFCOSTS 2025 2024 Wa8È5 and silarfes Social securlty costs Otherpenslon costs 591317 62,613 11,970 574,082 44,844 11,367 666,908 627,295 The totsl employment C05t to the cb.artty forthe senlor managernEntteam durin8the yearwasE226.82112024.. £20562>. The a¥erage full time equlvalentof employees durln8 the yoarwis 2612024.. Z61 Page 28 continued...
RSPCA LEEDS. WAKEFIELD AND DISTRICT BRANCH CIO NOTES TO THE FINANaALsfATEMENTS- contlnued FOR THE YEAR EMDEO 31ST DECEMBER 2025 s[F CO5rs-tofftu The average monthty number of employees dJrlngthe yÈèrwès B5follow5.' 2025 Z024 Admin Man3gem&nt Animal care Charity shops Fundrai51ng i¥ 16 28 No empl¢>yees received emoluments in exce of £60.OLhJ. ii. COMPARATIVIS FOR THE sfATEMENT OF FIPIANCIALAcnviriES Vnrestritted funds Restricted funds Total funds IPKQMf AP4fl ENDOWMEiifs FROM DonatK)ns and legaoes 94,692 37.140 131,832 Charftseartfvlt1e$ Anim41 welfare 161,283 161,283 Other tradin8 actNitie5 Investment income Other incame 509,995 6.391 509.995 6.391 298 Total 772,659 37,140 8(P).799 ExPENDVRE ON RÈi5ing fijnds 581.713 1.157 582,870 Charltable artlths General admini4trative expÈnse5 Otherc05ts Employee costs Direct Costs on ar4mal welfare Premise5 £OSts Governance tosts 55.752 254,808 47,222 98,602 3,531 55.7S2 254,8Q8 55.421 98.602 3,531 8,199 Total I,Q41,628 9,356 1,050,984 NETIMCOMEIIEXPEWDITUREI Transfers bètweén fvnds 1268.9691 23,951 27.784 123.9511 1241,1851 Net movernert knfunds 1245,0181 3,833 1241,1851 RECONClUA0N OF FUMDS T¢xaIfUd5 trKouÉht forward 2,002,397 2,002,397 Page 29 tontinuÈd...
ASPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH ao NOTESTO THE FINANCIALSTATEMENTS- contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 ii. COMPARATIVE5 FOR THESTATEPIIENTOF FINANCLACnVITIE$- contlnued LlnrestAttÈd fvnds Restrided fund5 Total lunds TOTAL FUND5 CARRIED FORWARD 1,757.379 3.833 1.761,212 12. DISCLOSURES RELATING TO MERGER The following dix105ure5 are requlred under the FRS 102 and détalled In the Charitie5 50RP IFRS 102- Second editioTh 20191. In the tsble5 below, UC refer5 to RSPCA Leeds, Wakefield and District Branch (Chèrity Number.. 2322231 and CIO refers to RSPCA Leeds. Wakefield aAd Dtstrkt Branch 00 I(harity Nurnber.. 12102351. Anatys15 of wlndpal SOFAtomponents forthe ¢urrent WPDrtts prfod l£1 uc Ipre-metyrl ao Ipre-wr8orl Charity Ipost-mergerl Cornblned Tot41 income Total expendlture Net incomellexpendfturel Other g3ins/llDwI 539.173 527.349 11,824 854,285 573.695 280.590 LY93A5B 1,101,044 192A14 Net rnovement In funds I114 280.59D 294414 I¥s[sof prlndp•l SOFA Comentsf0rthe prevlou$ rÈportlng period IÉ) uc cio ComblnAd Total itKome Totil expenditure Net incornellexpendrturel otherrdinslllossesl Net mavernent In funds Total fvnd5 bfvd 809,799 IA50,984 1241.1851 1,050.984 1241,1851 1241.1851 2.002,397 1241.1851 I,(,39? Tvtal funds cthd 1,761212 1,761212 Analysb of nEt 45setsat thed)te Of mer¥er (£1 uc cio tolal 1,774,236 Net assets Represented by.. Unrestrirted funds Resti5cted fund5 1,774,236 1.774,236 L774.236 Totsl funds L774,236 &774,236 Page 30 confjnued...
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTES TOTHE FINANCIAL STATEMENTS- contInd FOR THÈ YEAR ENDED 31ST DECEMBER 2025 13. TANGIBLE FIXED ASSErs Fixtuie5 Freehold property otor vehlclÉs fittinES Tota15 C05r At I5tjanry 2025 Additlons Di5P05315 1014.399 476,022 29,011 27.7Y3 3,833 1168.1311 At 31st December 2025 1014,399 336.WO 31,606 2,381905 DEPRECIATION At tstjanuary 2025 CharEe for yEar Eliminated on d15P05al 479,169 53,371 4W536 31.795 11670861 14,484 3.759 898,189 18.923 1167WI At 31st December2025 532,540 268A43 18243 819,Z26 NET BOOK VALIJE At 31st Det¢mbÈr 2025 IA81059 68.457 13A63 563,679 At 31st December 2024 1,535,230 7¥486 13,289 1,620,005 OFBTORS: AMOUNTS FALUNG DUE WITrIIN ONE YEAR 2025 2024 Tradedebtor5 OthEr debtor5 VAT Prepayments ènd accrued income I906 16.909 27 10.50S 135.250 1243 381,319 402,570 161691 Pa8e 31 continued...
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCN CIO NOTES TOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 15. CREOITORS.. Amoumfs FALUNG DUE wfTHIN ONE YEAR 2025 2024 Trèdè treditor5 T4¥4lion and social setu Othei creditors 401 13,114 71.7 15.140 10.454 62.051 89.713 87.645 16. CREDITORS.. AMouNfs FALUNG DUEAMR MORE THAN ONE YEAR 2025 2024 Othercredltors 4735 87.035 17. LOANS An analysis ofthe maturty of loans isBiven low.. 2025 2024 Amountsfallirydue %wthin oneyearon demand.. other loans sa,)0 38.tKIO Amwnts falllng between one ar two rI.. Otherloans- 1-2 years 38.oc 3&L Amounts fallin8 due between two and five yEars'. Othèr loan5- 2-5 years 9,035 49.035 18. LEASING AGREEMENTS Minimum leèse payments under non<antellable operating kèsf?11 due follows.. 2025 2024 Wthln one year BÈtween one and ffve years 109.075 139,225 105.450 182.375 287,825 P4%e 32 conlnued...
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTES TO THE FINANCIAL STATEMENTS- tontinued FOR THE YEAR ENDED 31ST DECEMBER 2025 19. MOVEMENT IN FUNDS Net movement in funds Transfers between fuThY5 At 3ty12125 At 111125 Unrestrseted funds Free Eharitsble reserve To[ble flxed assets reserve 137374 1,620.005 381.337 188.9231 P8.7641 31597 489,947 1,563.679 1757,379 292,41 J,833 1053.626 Restricitd lunds 8randSnB fund 3,833 13,8331 TOTAL FUNDS L761,21Z 291414 lo5316 Net rnovementln funds, Included in the above are as follows= Incomlng resourtes Res¢xJr¢es expended Movement In fund5 UThTestrlcted fvnds Free charitable reserve Tangible fixed ès5ets reserve 1?77.615 1996,2781 188,9231 381,337 188.9231 1377.615 11.OB52011 292A14 Restrlctedfunds Animal welf3re Fundra151ng Rewnal board fund 13.5431 11.2001 iii,ts)01 ii.(#Jo 15yI 115,8431 TOTAL RINDS 1393M58 li.1,044) 292,414 Comparatlves for mo¥emeNt Infunds Net movpmÈnt in fvnd5 Trafi5fers between funds At 3V12n4 At Vl124 Vnre5trfctedfund5 Free charltable reseNe Tan8lble hxed assets reserve 383.451 1,618,946 1201,6221 167,3471 144.4551 137,374 J.620,tKJs 2,002.397 1268.9691 23.951 1,757,379 Restdc¢¢d lund5 Summer falr fvThJ Brandlng fund 497 27,287 14971 123.4541 3,833 27,784 123.9511 3,833 TOTAL FUNDS 2,(Q2,397 1241.1851 1.761,212 Page 33 continued...
RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTES TO THE FINANCIAL ATEMENTS- contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 19. MOVEME1 IN FUPa)5. tontinued Comparatlve net movement in funds. IrKluded in the above are astollows.. Incoming resource5 Resources Expended Movement in funds Unrestrided lunds Free charitsblp reserve Tangible fed assets reserve 840,(k16 167,3471 11,041,628 1201,6221 167.3471 772,659 11.041,6281 1268.9691 Rtstrieted thd5 Neuterfnggrant Pets at Horne Summerfair fund Fundraisin8 Brandlng fund 12,rkn)I 15,OWI 16S71 11,1991 15001 1.154 1.199 27.787 27,287 37,140 19,3561 27.784 TOTAL FUNDS .799 11,050.9841 1241,1851 The transfer51rom restricted fundln& relate to the copitali5atlon olthe ftems of which tht restrictlon has been satisfied for. - Animal welfare.. donatlons received to be used to ¢tribUte ttsward5 the CharfVs¥et bills. - Neuteriry¥8rant'. a Brant recelved to be used to ccThtrfbte towards the Chariwsvet bill5. -Pets at Home.. a orant recelved to be used towards arlirnal welfare. - Fundralsin8.' grants received to assistwith equlpment purehèse forfundrai5in¥ events. - 8randln8fuDd.. funding recefved to be used towards brandIng in lirE wlth the RSPCA Natlonal or8anisaiiDn. Summer fair fvnd.. #rgnts received to enable marketln81 Sponsorship and Equipment to help the Sumrner Falr Event be 5uciessful. -Reglonal booTd fund.. grants retelved to a5S15twith the rnnnin8 casts to enable ihE contlnuingoperatlon of the charity. RELATED PARTY DISCL05URES Durln8 the year Ihe Leeds and W2ketiÉld branch made purchases frem the RSPCA Natlonal Soeiety of £17.682 12024 £16,135). The Leed5 and Wakèfield branch made sèle5 to the RSPCA National soety of £79,39612024 £67.8331 and t¢ the RSPC4YorkshiTe Regional Board of £Mil12024 £12.4301. During the year the Leed5 and WakefiÈld branch recelved grants totaifing £12.495 12024.. £28.2871 from the RSPCA YorkshSre Règional Board. At 31st December 2025the netarnountowed from RSPCA Natlonal Socletyw¥s £1426(2024 E5,8671 a5 per note 17. Durfng the year ÈrKled 31st Decemb¢r 2023 4n interest free loan of £190,OLYJ was &thanced to the Leeds and Wakofield bronch bythÈ RSPCA National Socty. A5 of 31st December 2025. the outstandln8 amountwa5 £85,Q35. During the financlal year, a tL¥tal of £3,330 IFY24'. f3,6501 has been recelved by the Charity from the trustees in a form of (k)nafjonswRhout conditlons. The trustees pmmded thelrtSme to the ¢hafity at no cost. Page 34
RSPCA LEEDS WAKEFIELD AND DISTRI BRANCH CIO DETAILED STATEMENT OF FINANCIAL AcrivlEs FOR THE YEAR ENDED315T DECEMBER 2025 2025 2024 INCOME ANO ENDOWMENTS Door to door donation5 otherdonations Legacies 6rants 20,564 50.159 325.182 15W3 Zl.821 27.C66 33.408 49,537 411,748 131,832 Othèr trHdinB th1ts FuTrdraising events ShDP Intome Pet groomlDB 1793 613.824 63Z7 45,939 459.664 4,392 799AOJ 509.995 Inve5trnent Incrrfne Interest rÈ&ivable 1345 6,391 Charitabh llctNTIi•s Animal centre adoption Pet Insurance commlssic Case anima15 Use of animal Centre Assessment pllot 79.753 5,908 8,963 15,93 S800 119.156 474 9.709 27,544 179058 161.283 OlhEv Incorn• InsuraTKe clalms 298 Total Incarnlng resoyrce$ 1393A58 809,799 EXPENDITURE Ralsln8donaonS and legacl05 Fundraising costs 63.957 0thertradln8IIes Purchases Wa8ÈS Sodal security Pensions Propert¥ leases Carried forward 4,505 336562 23,417 6.708 118.370 489,562 4.211 283,754 19.246 5,394 97.924 410,539 This pa8e does notform part of thestut0ryfinarlal statements Pa8e 35
RSPCA LEEDS, WAKEFIELD AND 015TRICT BFiANCH CIO DETAILED STATEMENT OF FINANaAL A1VITIEs FOR ThEYEAR ENDEO IIST DECEMBER2025 2025 2024 Other tradln8 acthbtles 8rou¥ht forward Rates at)d water Insuran, Itght and heat TÈlEphone, w5ta8e, srationery and sundries LeÈal fees Motor and travelllng staff trainln8 485,562 7.901 22A99 61.122 4.522 3,832 236 410.539 5.852 17,771 65.41¢ 12,014 1,021 589.674 518.913 Chavltabl• acllvttles Wages clal Secur Pensions Purthases Insurance, IIEht and heat Rate5 and water Telephone. cle3ning etc Re-knmI aJ)d welfare cosls lincludln8 boardlngand kennel fe} Sundrles Legal fees Dewetiation oftsnglble fixed assets 141.410 8.106 Z,273 159,570 9.407 2,894 534 15,888 2,078 3.055 11361 4,197 2,627
3,948 24.148 472 64307 55.d21 26.135 649 42,632 284,563 318,263 Support¢ort$ Other Wages Soclal securlty Penslons Ratesand w*er Insurènee, li8htand heat Svndrles Legal fees Depretiation of tangible fixed assets Loss C sale oftsngiNe fixed assets 100.732 74,213 6,872 1.8S2 1.075 11.215 24,433 2,049 24,715 114 11.085 18.835 2,786 24,715 246 170J71 146.321 Auditors, rÈmuDerath)n Independent examin3tion fees Accountancy Fees 10,717 3.530 13,ll7 3.530 This page does not form part of Islut9ryf1anc1aI statements Pa8e 36
RSPCA LEEDS. WAKEFIELD ANO DISTRICT BRANCH CIO DETAILED STATEMENT OF FINANCIAL ACTivmES FOR ThE YEAR ENDE031ST DECEMBER 2025 2025 2024 Total re50urce5 expended 1,101O44 1,050.984 Net Incomelle%pendkurel 291414 1241,1851 This PiEe does not fom) part of the ststutoryflnanclal ststements Page 37