Charlly R•gl•ts8lltsn No. 205930
RSPCAWORCESTER AND MIDNWORCE8TERSHIRE
ANNUAL REPORT AND UNAUDITED FINANCJAL STATEMENTS
FOR ThE YEAR ENDED Jt IKCEMBER 202J

RSPCA WORCESTER AND MID-WORCESTERSHIRE
LEGAL AND ADMINISTRATNE INFORMATION
Tru•tso•
Mf D Hudac
Mr¥ C Hayn98
Mr8 M R808 Grtm1h￿IgOll
Ms M WalW8
Mr8 P Bocther
MrA Jenkl
Mre T Srnllh
M8 K G919
MrJ P Gro¥•8
Mr RW P￿kar
Ms M L K8(fvM
Hwary Trea8u
(RP i(UO3tt￿I
(Cwrled 20rn1120251 (R•819n￿ 251011202e)
IApFthtsd 21105r20251
(Coll0￿•d 0gICeJ20251
Churlty numb•r
Rogl•t•rod offi¢•
ThB Hold1￿&
Holdlng8 Long
K¢mwy
WR6 3FP
Ind•pond•nl •xarnln•r
Konthl Wadley LLP
Grants Lodgo
71 Grohttm Road
Worc•oterthtrg
WR14 2J8
aank•rn
Lbyth Bank P
d The Cro•*
Wor￿ler
WR13PY
8ollcllOrn
3,4 & S San8omo PIKa
WRI IUQ

RSPCAWORCESTER AND MID.WORCESTERSHIRE
CONTENTS
Pag•
In<10￿￿￿¢ r
Stat¢m•nt offin8Th￿ thtl•J
091on¢• eho•1
Notso to acto￿ts
9-26

RSPCA WORCESTER AND MID.WORCESTERSHIRE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Thg tFu81gw pwenl th&r ofin￿ r¥wYt ond yw 8TNled 31 0￿1￿￿026.
The accounts have been pTapafOd In ￿anc* wlth th& occounung po￿&8 Bèt In not• 1 to tha aecour)ts
and Comply wllh the ¢harttlB ¢on$uiuUon. ts Ch8ri1kn A¢1 2011 8NJ "Ao)JunUng Re[￿rtIng by ch6rili68'.
statsrnent of Recommended Prackn awlket4e to Ltslll88 pr8path3 •C￿ntS In wxdanca wfth Ihe
Fkn8ndAI Rap)rUNJ St8ThJard applICat￿ In tha UK And Rq)Lth)Ic of Ir¢lgnd IFRS 1021. 181 8nwdod for
JunllNJ perloth 1 J•nu8ry 2019).
Obl•¢tlv•• 8nd •cthfltlo•
Th• oblecis of the Branch ar¥ to prcfflots and 8llPlXXt 8od•ty ol th• RSPCA, vAth
phrllcul8r r¢f¢r¢nc* to th& do*Jnalod Br8n¢h we8.
A￿Ing the Rtylonol Insp•¢twty of ts Nallwl RSU by In fm m￿treet&s, 8b•ndoMd
anlma18 Includlng pets whose th¥nsrn $uffor flnandal dlffl¢uttle* or po85 away. The SOC￿￿$ In8pe¢toral&
r•6cu88 anlrnals In d16lre88 and enforc66 la￿ agaln8t ￿ enjel mhlrnalm8nt of anJmal8 by brlngkng_
pr06Kullan8. Th18 work 18 kgy to tho "provgnllon or suppre￿￿n of Part of tho RSPCA ob*cts. wd
promotes humano 8enUmgnl8 towardB anlmal6 iThvolvw mord b8n•llt to hurfiankl￿l a8 8 whol8.
find fjultablg new hm9 for ts 9n1M8￿ In ow cgr•, and lo provth 8 $•Nlc• to tho publk to g811$ty thglr
fornlly pet owner6hlp requlrernent8. To do Ih4B wo operato a rehomlng proLwamm8. Anlmah In our care r8c*lve
vgtatlnary tr8otm8nl, vecclnatk)n. ngul8rfrffJ, nlcrnchlpplThJ and arn a88898od for wa rahomo onlmal•
I low co•t to Ihope wllln9 8nd 8t4e k) a corrwkn gnlmol. Our o)Iky lo ch￿9 a ToABonEi)kg adoputsn f¥•
ftjr anlmd8 alm8 to hlgNWt Ihe fin8ndd reSp￿SIbI1ty of pet uwn8r8h*. 11 would rK*t bo In Iha bejt Int•r08ts of
¢nlrn81g. and Ihoroforg would 1811 ou191do our oblects. to to Iho80 who c*)uld not th$m.
We tsk# h) Iroo ol dwrgè, loot anknalb and tak• 8thp8 to thom ¥rfth Iholr Th15 wcyk bonefftg
¢¢mmunMy, Indudlng the knal aul￿rtY0• by 8thwl8 8tr&yJNJ and a rfik to
pooFAe Ihrough road tr8fflc a¢¢ldent8.
W• r•8p¢nd to tr￿U1rfétt from th• wt4k alxxrt Ix•lly. TN• l• • b•n•fft tr) th• pJLqle kn￿ ¢an
Intsrvene to ao8Lryl anlmalts h) need.
W• provk40 rJpptyknlU•6 IhLth to surwt wr work. IndLpJlt¥J Tw*oMhb>, I￿lefIng and
lundralBlng. Th18 ben8fftB Ihe by ￿l￿bINY of dolng wnp888lon*ts,
r6vJardlng, end offern $od81 cL￿p￿￿￿hIp.
We provth flnandal h* for people on luw IncL¥ne to n8Ut•r n*xothlp the* famty t*ts to 4vdd unwantod
feproductkin. Th18 ￿n&fits pr¢MiY*tkng r•8pOne1￿ W 0￿￿r$hIp.
Wo wovld•, h c•rtakn elrcum8tsnco8. fv)andal wHh v•torknory cos18 to on Thls
OP￿ by gfvlng Ihom fThnc4al tdp lo obtskn 1*0 for Iholr onhN
Ilh provld• tho publc wlth ailvlca 8￿j IKernbJr• ccn¢•mkm7 lh• ¢w• ar•J th•lr kwts. Th1$ beno15ts th•
bllc by PTorTh)Ilng rospon3lble ￿ owrffiBhl).
Wo proW¥ tr￿n0n1$ tr fw¥l ¢x4ry40¥ 1￿MOn mrrtmltloq, to avold
04Mngkffi of th8 ¢￿t coknnles, whkh Ydjuld Ott￿[￿ rAuJe nul8anc8 and dl8treBs to Iho88 Ilvlng naarby.
To con￿1￿8 to 9onw8t¥ suffid￿l Inccrn to mthtsln Brwth 8￿￿1￿0&
Thg m81nt8n8nco of Brgn¢* Intemgt $1108. to kw of a¢lfvllleB, and to Ihem awa
olour 0￿M￿J8 neethg hom88.
Regular we88 putrAlcty. to furlhorow ￿U89 aml malntakn wrreimjtthi as an welkn orgthsatbjn.
In the yoar ￿ h&¥8 op8f8t9d psl focKI Thts bond18 lh• tthlc In thwn to keop rnuch kJv8d pots In
d￿1￿1tflnanclal ckcumslance8.

RSPCA WORCESTER AND MID-WORCESTERSHIRE
TRUSTEES, REPORT (CONTINUED)
FOR ThIE YEAR ENDED 31 DECEMBER 2025
Al charW08 In Englgnd and Vlakn mu8t havg Ihgt forlhe publk b8n8fi1. It not orKMNJh that
Iha RSP¢A's work beng11ts anlm815. R*h8rd Martln, one ol the RSPCA'S nlnthnth ¢enlury found6rs, Idonlflo
Ihe Soclely'6 pdmo olm 88 bdng to alter tho Mord faehngs of th9 C￿ntry, H8 rwnl88LI that taklng cara of
8nlrn81819 8n 08sentl81 part of any dvlll80lhJn. TNS stll rg8On8to8 loday. Pr8vonUng crudty to 8nlmalB promot98
humane sentiment8 In hurnanklnd towords 8nSma18, whkh I￿V￿Ve6 mor4 I￿ne1￿ to Ihg hum￿ c(xnrnunlty a8 A
whda. Whll81 tha sxé)Ik bentrfft ￿ doar,11 L8 dlffiBLdt to qugnffji ond mLWt b8 bal8nc•d ogainBI any detrlmenl.
The Tru8lee8 01 tho Br4nth o)nfim thal hy have rolwrnd to the contafned In the Charfty
Comm188lon'8 gonor￿ guldanc• on benefit wl*n roy1￿ tho t*anth rA48cllv88 and In ￿annIng
fvIuf¥ A¢tlvlUe8 #nd 8eltlng Br8nch 8xFkgndllurn for the yoar. We hav8 C¥)M￿l￿d wlth Ihe und8r tha Ch8rf11¥8
Acl 20C6 to hov• ward to w141¢ bel￿ vJkJan￿ pthhed ty thg Cthnmknhm.
Tho 10110544ng aeL*kJn8 01 r•wrt d￿¢￿b• Br8nth'8 maln and wrfcrtnwco 8nd d•ntr)n8tr&le& the
ellt provbjgd to th9 wb1￿. our chartla￿• foLw ffi pr￿ung klnth888 and preventlng or
8uppre•s1￿ ¢ruelty to ankna18 aThl we underfaken to furthor Ihojo ¢hadtAtA& purpo￿ ft>r Ihè publc ban&fll.
Achl•v•*n•nt• •nd wftym•no•
In 2025 Ihe longwaw8iiad bk*& wa6 wg ￿ nthv for S d(y. P￿cIn9 w
pAeGtsd oround fv kenne5 bhx
We havo conllnv8d ¢0 op8rat• food bank Ifom Brmgrty* 8hop to 18th1 In
finan¢l81 n99d 8nd ￿11 ￿nI￿￿O to do IN8 In 2028.
Ayaln In 2026, wa h8vè 4 full year ol fundffj￿ w•nt8 lo gw*ato nwx41 nood8d Inc*)mè to contknug
our wllar• and Now•89knn of lh8 wtr•.
In 2025 ￿ rohomod 3 ¢Joo819 In 2024) 198 ¢alo {328 kn 20241 •rKI 32 mlK41kno¢xM anlm818 IB5 In 20241.
We neutered 186 •nlma181333 In 20241. bnlco0(*ppBd 1361283 In 2024) the cl $6 anlrn
vlth welfarb Vouc￿rI leo In 2W241.
Our volunt•or l(Y(* provlde8 Wu$blb 6UPFrfXt In #Oh￿￿4 our rtjJo￿￿*B. W• •h￿d Uk• to l￿fik and
congr8tuLql• 418laff and ￿lUnteerS for thdT h8Fd ar￿ c•rr¥thnt throUgh￿rt thè y•ar.
In 2025 wo undwtcth tho to move to a movo kn a ch•1ty modol. riamoty a Chwltable IrKorporotad
Organlmllon {CIOI. Fr¢Jm 1 knuary ￿ b•wm• RSPCA Wor¢88tor and Mk1 WCff•￿ Brnn¢h CIO vAth
nth¥ number 1214380.
FIMnd•l r•vl•w
IrKoma t¢>l8110(1 £411.439 1£976.756 In 2024, vthl¢h kndudod 180ode8 of £518,084). Expondknrg kn tho ygar
amounied to £442,893 1£423.865 kn 2024). Thwe £17 Invtstrn￿ resukod Sn a of
£31,2371£652,894 gury)Iu8 In 20241.
We ho￿ 8•en IIK¢d a880ts rlBo In y•w by£87.523.
A8 at 31 D•cwb•r 2025 the Bran(* h&1 01 £2,544.767 reBtrk*0d ro8oM8 of £43.803 •nd
de$lgnoled r8a6mB of £2,500,984. Indutjed wttNn th• ¢Josffjnatsd reserv8 Is tha operating ft￿d of £873.084
1£921,451 In 20241. Tho b010n￿ of de8lgnaled re8wvo 01 £1.827.880 r4ates to fix¥d 888Pt8.
Th8 br8nch'8 OIBY on roBwv88 ￿ to olm to h*è 12 mc4thi' wxth cl unr•9trkknJ rn8afvoA lo eover day to day
expendilure on unro8thrthi expen(IbJrn.
1115 th? o￿On of ¢h¢ Trust￿ lh* Branth'8 syatenw aThl oJntrol¥ arn wTrJertto mlty18 flnond81
and r8pulatlon81 Ikiough errtf or frTA￿. Flnandal In the Branch and thgse aro
roviowed ￿nn￿￿ty.

RSPCA WORCESTER AND MID-WORCESTERSHIRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8truthir•* gov•rnanc• and manag•m•nt
Th8 charlly 1$ ￿nstI￿lled ￿ Bn unlncuporth agsodallon. Tha dwrfty oporn1è8 48 8n aLknomou8 8ron¢h ol
tho Natlonal RSPCAsubl8d to118 rtA88 for 8rAndw (2012 *JlUonl.
A CommS1180 électod at tha AGM govorn8 the Branth. arg tho TA￿t*9• of Iho Bfan¢*. Trusloo¥ aro
brfefed on thelr r$8pon$ltAIttIos 05 Tnw1885 prfor to the* aw)18nce of the role.
ol.the Branth gfvg thfjfr tlmo fr•dy 8nd r•mw)wal¢m w88 p8kJ y•ar. l)otslb of Tru8t•e g
r￿l￿bUr0*I expon•o8 #r• dl8c&>wd kn Notè 10 to Ihe accounts.
The Tr(18taes hold monthly m88llng8 Al whlth madè. Day lo day nsnnlTrJ ol Ihfr branch18 delegated
10 tho Branth Se¢re¢ary. 08y to doy runnlrrfJ ofthg 8nknal Tovho￿ng 1$ deleoatsd to rfrhomlng C4Jthord1n8t￿,
Ind th• da*ttrdoy runnlng of th8 8Iw818 dO￿gat•d to th• Shop MAnagern. whD report to th• TrLMt••¥.
Th8 Tru$l888 atholy f￿•W the rf8kn, Yknld) thè tharlty fw ￿ o rngular bafyls thrwgh rogvLqi m8gtTng1 01th
Tru8te88 that cover operalk)￿l ènd fln￿n￿￿ rovl8wa. Th• •x•mlno Iho other opwath)nal
bu81ne89 rtbkg, whlth boan Idonlm8d 8$:
Inablllty to tspèr81• o r&A01￿1¥d ￿hOm￿ 1hrou￿ of
L088 of reputalh)n through or fraud.
L088 01 Incom• ￿rfjugh or fraud.
In8ulI￿8￿l l￿d& to covor th8 c0818 010llw gr4m81 th1108.
Tha InJ8tsw vtho i¢rv•d dulNJ th• y•ar And w to Ih datè Ll ¢Mth• lknanclal 81ot•rn•rts w•r•.'
Mr D Hud60n
Mr8 G H8yn•8
Mr$ M R•t• 13rttffthtrEdg81
M$ M Wo11
P Book•r
M8 K Galo
Mr8 T Smllh (Cowed)
MrA Jenkh8 (C￿p1•dI
Mr J P GfaVg0
Mr R W 8ooker
M$ M L K•dw8rtl
IRIP 1(￿03/2028)
Ictsoptod 20101120251 IR*iod 25101fa0281
IAppc4nt•d 21106r20251
(c￿0p1•d 09AW20251
The trust8￿, r•wtW88 approved by 808ft1 olTru¥lw.
Mr# Q Haynm IChilrp•r•on)
D8tsd: 13W 202e

RSPCA WORCESTER AND MID-WORCESTERSHIRE
STATEMENT OF TRUSTEES. RESPONSIBILMES
FOR THE YEAR ENDED 310ECEAIBER 2025
The18w ￿p￿￿ble to dwrbll88 In and WBt08 th8 bith lo prfjporo kn¢1918tgtw)orts for eo¢
flnanclal year whlch a Irue ond falr of Ihe slato ol aff4lr¥ d tho cherfty and of the Incmln9 rosour¢o3 and
8ppUcalk)n ol rnBcAJr¢98 01 Ihe c*arity for that y6ar.
In proparfno th98& finan¢lal $t#lwn8nts. th• Iru8tee8 rnquked to:
. Sal￿ 8uttablo a¢¢oun￿n￿ pc41d08 and Ihon sP￿Y Ihom c¥JnB16tontty;
- ob80rvo the m6thodB and prlndpl8s In lh6 cha￿￿$S SORP..
. mak• judg8monlB And 08tlmo198 Ihol ore meona￿e 8nd rAudent
- $1810 whglh¢r appkablg accounllThJ Standard8 have been fokwd. 8uW# to 8ny MAlet￿ dap•rturo• dl8ckJ8ad
nd ex￿alned In the flnanGl818tatom&nl6.' ond
. prgparg lh9 flnen¢lal ltstemonts on the ba•* uThl888 It to presum& that tha L*artty
wlll conllnue In operallon.
Th• tru9te•8 arnj re8ponBlbl8 kn keeplw 8uffl¢knl aco)unUng reo)rd8 thal dl8clw ￿th roasonab￿ accur•cy at eny
the fflnandal pos114on ol ￿ charlty and enatI8 Ihem to Ihol Iho flrtgrK48181al•mgnts ￿)mpty wth the
Ch8rftle4 Act 2011. the cf*rlty (Accounts 8nd Rèport8) Rsgulollon$ 2008 and the provNons of tho trust defjd. They
afe 8190 re8pon81blo for Bafaguwdlno the a88818 01 the d￿rtty and han￿ for tsklno re•$onots19 Slopg for Ihg
pre￿n￿On and detsC￿on offraud Bnd olhw In￿￿Or￿186.

RSPCAWORCESTER AND MID-WORCESTERSHIRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF RSPCA WORCESTER AND MID-WORCESTERSHIRE
I report to t1￿ trust9￿ m my oxanlrth ol the 11n8￿￿oI otslpmonts ol RSF>G4 WcKcestsr
Worcostorshlrg {Iho ¢harrtyl for tho y08r erKled 31 Dgegn*er 2QS.
R￿pOn91b[llll90 •nd ol r•port
AB Iho Iru6teo$ ol tho ¢h8fty Y¢￿ 8r8 re8p0n8w￿è for ts pr¥pwakn of Iho fmndBI 8tatwn8nt9 In aco)rdar
vllh lh& raqulremoThb of the Chgr*le$Ath 2011.
I report In T•gpgcI ol my oxamlnatlon ollha eharW8 Ilnanclal otatwnent8 canl8d out under 8acllon 145 01 th&
2011 A¢L In ¢&tyne my eXan￿nat￿n I have Ic41ow*d all tho 8ppllcabl• dlrocUon$ olv8n by thg Chgrfty
Commlmlon under 1451SXbl ol ts 2011 A
Ind•p•ndont￿mIn0￿* •talomw
8lneo th$ ¢h*ty$ gr088 IrK(Th exceeded £250,CW. the hdepond8nl exarnkner rnu8t ba a mèmber of a body
11gled In 88Ctlon 145 91 the Ch8dtkn8 A¢t 2011. 1 confimi that l am quollf*d to utrJ6A8kè the examlnatlon
cou80 I o rnmb8r of tho Inst￿1• of Chartwed En*NI & Wal8& ￿18 one of th8118tod
b¢dlo8.
I he￿ ￿•t8d my oxomlrk8tkn. l <xrfrn that rn8ttffg how ¢m lo my attonlkn In ¢>)nn6cthn vAth tho
oxamlnatlon pfvlng to belleve that In 8ny m9tsdal re8pect'.
occounllng re￿￿# wero Mt kopl In f•wpwa ol tho ¢hothy a• rnqutr•d 130 of thg Charttlo9
2011.
2 tho flnan¢lal 8talernent6 do not a￿d wlth Tecord8.' or
th& flnanclal *atem&n18 do not cOM￿Y wAih th• opplc¥blg ¢•qutr•monts ¢Y)n¢W￿ tho Iom WKI ¢ontonl
of flnanclal 8tstomentg 091 out In th• Ch8rftle¥ IA¢wmt8 and Rap￿ts} RaguloU0ns 2￿8 other thon any
r•qulr8mgnl that the fln8ndd 8tstements glvfj o Iruo gnd I￿r ylknt, whk* 18 rKJI a mali8r ccn81daf8d a8
part 0¢ an knd8p8nd6nt oxamknal10n.
I ha
al
n• ONI have c4mo aexDM no othor mauorn In 120nnth wlth lh8 examlnauon to whl
uld be In IN8 In ¢yd•r to wblb o undw814TrJng ol ts fln8nc4918tsl•menl8 to
roa
h N￿dhaM ACACTA IVATI
Kendall Wodl•y LLP
Gr8nta Lodg•
71 Graham Road
Malvern
Wor¢&glerthlro
WR14 2J8
0at•d'. 13WI 2tr

RSPCA WORCESTER AND MID.WORCESTERSHIRE
STATEMENT OF FINANCIAL ACTNMES
FOR THE YEAR ENDED 310ECEMBER 2025
Curmnt flTr4ncSal y••r
UNe•trl¢t•d Ro•trl¢t•d D••lgnfil•d
fvn
fim
fund•
Tolal
Total
2025
2025
2024
Don8U(ms and legado8
CharftatrAé a¢lfvttlo8
Othar tradlng a¢tlvttl
Inv••tm•nts
133.423
35,450
12,(#)O
168,W33
86,581
129,130
26,T95
765202
88,209
122,361
10,W
74.581
129.130
28.635
Totil Incom•
289,188
47.810
74.841
411,439
976.706
Ral$lng fund$
ChArbblè 4thW¢•
78.838
47.8
78.838
363.855
81.374
342,491
40,126
275,839
Total •xp•ndltuv•
126,728
40.128
275.839
442,893
423,885
Not galnts on Inve8tnwnts
12
17
17
N•t Incorn• I l•xp•ndtw•)
182.477
201,1981
131,2371
532,
(knbo tran8forB b•tww lunds
14
1182.477)
(282741
188,761
N•t mov•m•nt In lund•
118,7WI
112,4471
131.2371
562.894
Fund b8lon¢48 at l J&nuBry 2026
62.593 2513A11 2,S76,IJM 2.023,110
Fund balan￿* •t 31 D•¢•mb•r
2028
43,803 2,600,984 1644,767 2,678.CIM

RSPCA WORCESTER AND MID-WORCESTERSHIRE
STATEMENT OF FINANCIAL ACTMTIES (CONTINUED)
FOR THE YEAR ENDED 31 DEGEAfBER 2025
PrforflnanGlal y•ar
UnMtrlct•d R••tslct•d D••lgnatsd
tund*
fvnd¥
fuNJ•
Tot•1
2024
24
2024
Don8tl¢n8 and
CharftAtrJè gCtfvKk88
Oth6r tr4dlno a¢ttvMIo1
Inv6StM￿ts
68,678
S,0￿)
755,202
88,209
122,361
10,984
83.209
122.361
10,752
232
Tot•1 In¢om•
63.910
83,269
976,706
R4181ng fvnd$
Chorttabl8 advldes
81.374
49.875
81,374
342,491
37,291
Total •xp•ndllur•
131.249
37,291
255,325 423,885
N•t galn8 on Inveltn
12
N•t Incom• I l•xp•ndltur•)
698.331
28,e19
11710581
852,894
Gr08B lrnn8fw• baiwn fundj
14
1698,331}
{41.$891
739.920
N•t movom•nt ID fi•b)d•
{14.970}
567.884
562.894
Fund balafi￿ 81 l J*nuDry 2024
77,583 1,945,047 2,023,110
Fund balan￿• at 31 D•c•rnb•r 2024
62,593 2.513,411 2,576,

RSPCA WORCESTER AND MID-WORCESTERSHIRE
BALANCE SHEEr
AS AT 31 DECEMBER 2025
Flxfjd a¥•ot•
Tan9lbJg a88et8
Invoslm•nts
1,827,880
176.011
1,591,984
22
16
1,805191
1,591,986
Curr•nt a•••ts
Dobtor8
Invoslment8
CA8h Nl bank In hand-.._._
18
99,769
646,138
283,Y19
573,985
.￿￿,73& -
8Q4.107
1,029,228
Cr•dl¢of•: •rnounl• f•lllno wlthln
ono y•ar
185ZJ1}
145,2081
738,876
984.018
Totsl n•t ••Mt•
2,S44.787
2,576,004
In¢om• lund•
D985onaled fund6
2.5fy),964
2,013,411
Total unrestrtctod fvr
R•8lrfcted fund8
2.FJ)0,964
43.603
2,513,411
82,693
2,5U,787
2,576,004
Th• awount8 apwov•d by thfrTh￿ ￿ 13AwlS 2026
G Hayr￿ IChalrpeY8onl

RSPCAWORCESTER AND MID.WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng poHcl
¢4mpany Inlorniatlo
Royal So¢lety For Thg Pr8venlkn of CFueliy To INtywt¢r and M￿Wor¢￿t￿ brn)¢h 18 a
unlncorpor818d ch8rtly rag18ter￿ In ErVJI￿d 8nd Wth rwmbw. 2059301. Its w18twod addrB88 L
Thg HoldIn￿. HokllrrfJ8 Leno. K￿lP8¢Y. WR5 3FP.
1.1 Ac¢ountlno conv•ntton
The accounts have been woparyl Sn ao>ydanc• thè dwrW8 ¢xnal#uUon. tho Ch8dlth 2011,
'AwunUng and R•portlng by ChBrftb8'. Slatemenl of R8comrngndod P￿tle• Bppllcablo lo eh8rlU•g
prop8rtng Iholr actwnt8 In 8ccordorKe wNh the Flnondal R•ptyWng St8nd•rd &pr4l¢abbo In tho UK and
ReputrAlc of IrdAnd IFRS 102} laB 8mendtra for a¢eow)UryJ perlods commenckng from 1 January 2019) and
thg FI￿n¢la1 R¢pryYrvJ Sta￿lard aprA￿￿O In tha UK Republ￿ ol IFR81021. Tha charlly l¥
pu￿1( ￿OffI Entfty a8 dofthed by FRS 102.
[￿arthI tststem*ts hovo frorn the Ch￿11￿ IAce4rts and R$P￿trI Requ￿tIon• 2006 ordy to
thg &Xtonl r￿￿Ted lo wovlde a true and 181r ￿￿w. Th18 (J8pathr• hae Invofvod I￿k￿￿nI thè Stslernonl of
Recomrnendod Pr*lf* for thfjrtll¢s ap￿￿￿9 FRS 102 rather thg v8r8kn of tho stat￿onI of
R•e4mm•ndod Prac4t¢ whkh L¥ rolwr¢d to In the Ra￿ but hag glnc4 I￿Th vAlhdrawn.
Tho fbnonc4918tylem•nlg 8rg wy•d In Itethng, whkh IM ￿ tunctk)nal of th• chwlty. Mon•
•mount8 8tqtrnts #rn ts) th8 n•sr•8t £.
Tha fln8nclal 8t8tsmonts have boen preparsd undor the hl8torkal cK>8t (H)nvontknn, modmod to Inrknl• ￿rtoIn
fin•n¢1￿ h$lNment8 al fok v*Jtr. Tho prlndpel &)3)unU￿ poltrJ08 •JopW Jr? Oot out Wow.
1.2 Golng eonc•m
At the tkne ol •pprovhw th• Ilnandd 41ai•m￿. th• trwto•8 hm a rom0￿blO OYPOL*a¢kn th81 lh• charfty
ha$ 8d4quat4 rg8ourrm to OF•ralknal oxlslenc• for th8 for88888￿ frJWr• and Ihat tharè Ara no
malorl81 unc6rtolntl88 8bout Rs ob1￿Y lo c￿11￿￿•. tru8lee8 ¢onttnua to adopl Ihè golng concom
ba818 of eccauntlng kn prep•rtw th• flnondo181atwnonts.
1.3 Ch•rll•bl• fvnd•
Unr08tthled fiJxl$ ar• 4¥8lL¢blo fc¢ u8• •t lh• ¢Jlg¢*thi tru8tw ol r*8rftotrA
oblo¢llv$8.
Reotrlctsd fund8 arts wb1￿1 to 8pedfic c£¥￿￿on$ by donorn 08 to th8y may bo U￿d. Th6 pu¢po6è8 and
U806 of tho m81rkied lunds ¥ro oth In thg not9¥ to Ihg lknand8181atem8nt8.
Dg8lgnoted funde repTe8enl tlxed w•ts. Th• 8TrJ of th• rgglrkigd fiJnd8 we 8ot out In the
note8 lo tho notes to ts ￿n￿d@18t￿l0MOth.
1.4 In¢t)m•
In£￿016 rocognl8•J when the ch&1ty181898fy 8ntllhd to l Aftèr any perfryrna￿ £*n(Ulknn8 hav8 be8n met,
th& omowts ¢gn t* me88urod 1dl81￿y, end it ￿ probat46 Ihal Inttffle wll ba r•GeSved.
C88h donaikfft arè recogn160d on rec•lpL Cxher donatjjne af8 rwnl88d oncè th• chBrlty ha8 béan nolllsad
ol tha dcffjauon, un198S [￿0m￿n¢0 ￿TrA￿lJon8 dgfwral of the amounL In¢mo tax recoverable In
roialh)n to donatk￿￿ recknd urKler lJftfvJd ￿ dee¢J80fcoNYn￿￿IS rwn18ad a¢ th¢ Uma of donalkm.
L8gA¢l¥¥ are re¢ognlsed on receipt or tl the hos bsèn nolified of 8n imp9nd￿g di8tr1builon.
the amounl 6s known. w)d recdpt 18 expad*J. 11 th• anvJunt k¥ fKJt kn¢34￿. the leBacy Lg tr98t•J ae
iy)nlln98nt 4589t.

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (coiifiNUED
FOR THE YEAR ENDED 31 DECEAIBER 2025
Ao¢ountlng pofi¢le•
Iconunuodl
1.5 Exp8ndltur•
L￿bIlItIeS ore reeooii8ed a8 OMp8ndlum tt8 800n aa thore kn 819991 ¢y oWaUon ¢xynmllUng th
chat1ty to that expendth, k L£ wthblo IW bg req￿red and gr￿Unt of th8 obllgatlon can
bg me88urod r•llobly.
Al expendllure18 8ccountwJ frjr on 8n ec¢r￿ b8815. AJI trxp8n888 8upF*yi o)018 ￿ gmm8nL
coBI8 are a110¢81￿1 ¢1 apwknvd lo expend￿re he8dlno8.
R•8ourc•8 oxpendad org Irduded Ststemènl of FIr*￿Il AdMOg• fjn 8ctnwlJ b861s, Indu•lvo of
nyVATwhk*6 cannol b• roc4vwv
Carlgln gxp•ndltur¢ 18 (¥redty 8MlyJt8ble lo spedfic advld88 and hes b￿n In¢￿ded In th￿ co61
t0gorl8s. C*rtsln Olhor ¢08ts. ore attrftsJW1￿ to rwg than ono 8eUvlty. ara 8PPOrtlon•d de￿$ eO8t
¢at•gorl￿ on the ba￿# of•n •8tknMts ofth• ofthno wt by oiaff on
1.0 T•nglbl• fix•d a•••ts
T8nglblo flxed 886el8 gr• Inlyally mgowrwj at c¢el 8nd •ubtWy w8urgd 91 ¢ost or v8luotlon. not ol
depreclgtton 8nd 8ny Smpalmwil IoBeo8.
DO￿¢181￿rtI$ rgcwileed 80 96 tr) off th6 or vqbjglkn rj 0•8•ts so￿ Iholr r•$lfjual valu08 over thalr
g•ful IIv9J on the baM8'.
Fmghdd laTrJ and buNdlng•
Re¢opllon
K8nn818
Anlm818hèl
Flxluros and IIIUng8
Equlpment
Motor vehkh•
Marqueo and c*fov8n
R4bbll unll
Dog M8&1 aNI Grn81 room
NN
So Ye8rJ Straloht Un•
SO Y•ar8 Slrnlghl Llno
16 Year8 Str8lghl Uno
3 s1ra￿jht Uno & 25 Yoar# stra1￿1 Llno
4Year8 Strabht Un& & 3 Y•arn StraSght Una
4Y￿rn sirs￿ht Un
10 Yfror¥ Strolght Uno
16 Y•8rn Slrnloht Lln
18 Y••rn Stra￿h1 Un•
Tho galn w kJ88 4rf$lng on Iho ol an a￿tst l• detlyTrInr￿ ao the dIff•r•￿e t￿tt￿¢n th¢ •al•
proc••JB and thg ¢wrylng valuo of *8eL *M118 rOLWbts*J In ts Watamanl offlnI￿al 8cthIIkn8.
1.7 Imylmiont of Ilxed a•••l•
At oa¢h roporUNJ end dale. th& thartty Ihe car￿￿ gmounts of 118 18nglbl$ as$¥ts lo delgrntne
wh8thw Ihere b Any Indlc8tlon Ihal Ij￿80 0s90ts have an knpalrment1098. If any 8uch Indlcallon
fjxlgts, the rncmr8t48 wncwnl ol Ihg a￿1 18 88lknatsd kn txder ID d•twMI￿ th• •xt•nt of th• Imp8lrmonl
bsg lff 4nyl,
1,8 Flx•d as#￿ Inv•8tffl•nts
Flxéd 48691 Investments Inlltaly mea8ur8d at tran8&cIkn exduthng transaclbn c08ts, And are
8ub6equenlty me8sured 81 f81r value 8198th rwung da￿. Chang68 kn fatr Vol￿ are rwnl8ed In not
Incumo11oXP9nditurelfor Ihg year. Tran8acthn (￿ts aro 6xpanwJ 48 In¢uFfod.
1.9 Ca8h 4nd ¢a•h tyulv•lont•
Cash and cash @qu￿81￿nIS Incl￿1& hand, deF￿lts hokl 81 call vAlh bank8 ￿ othar 8h(*t-t•m I￿Ul￿
inv8stm8hly wNh cwlginal ma1vrIt￿ of tsvelve nK)nth8 or kn8. wh￿ the to hold bank depo8lt
accounts for InV￿lMent retums Ihuy d8ssW a$ a current a868t in¥e8tment
-11J-

RSPCAWORCESTERAND MID.WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Ao¢ountlng poll¢lo•
Icontlnuodl
1.10 Fln8n¢l81 In•lrum?nts
Thè char1ly h08 d袢thl to 8pply Iho iwovldon8 01 SeLIkn 11 'Baslc FIna￿l81 Instrum￿18. and Sacuon 12
'Oth&r Fknandal In$lwments18SUè8' of FRS 102 to gll ol ts fmnclal Instrurnwts.
FlnanclAI Inetrumènts are r¢cogDl8od In the ¢hwNI8 b8k*n￿ th• (*wlty party to th•
CA)nlractual proVts￿n8 olth6 In8trurr￿1.
FlnanclAI 4g$ats gnd118blMUa$ 8t6 tsffsot. Mrfth the nel amounts preaenw In tho flnw)dal 8t8tom&nts. wh•n
Ihere 18 a legally enlorc88L48 flght to 881 off th• r8cogn18èd 8mounl8 and thorè IB an Inlentlon to 8elUo on 8
nal bath or * ro01160 IP* 888ot ond votle tho IlwlAMy
fln&ncl•l a8••th
B8¥le flnanclel a8Bet¥, vhth Indudo fl•trtorn c4th and bank balAn￿, aro Inlll81ty m0#8urgd
traTh9acUon prf¢8 kndtsdlng tr8rwcUon co8ts. Flnancw 088Ots ¢kn81￿1 &8 r&*lvabl• wbthln on& ya•r arg not
•ft¥)rt10od,
8•8lc Ilnanchl Il•blllll
B861c flnandol IbblMUe8. ryoJtorJ r•wnl•od At prte•. Fknandal Ilabllllh•
dg881159d ab payablo ￿lkIn one year ar8 not anxxllB&J.
Trade ryodltrJr8 ar• ¢t￿gO￿on8 to Poy tr gc¢d8 Qr 8•rvk•• that have been Acqulr•d In tho or(Inary cour8• of
offtrJllon8 from 8uppNwB. Amounls ptyaL48 are (488Blfi&J afi C￿r￿n1 IIthIIUè811 paymnl 19 due wllhln on•
ytsar or1688. W n¢X, Ihry affj pr88entod 88 nonurrwl 11gfAi¢tkn8. Tr8do cndltor6 are roc¢gnl8ed Inlllally 8t
prk•.
D•Mco9nftlon olfln•n¢lalll￿l1u••
Flnanelal KabWIkn8 ar8 ¢Jw•(￿nI￿l th• (*wW8 •xplrn ar t*8¢hw9od or
¢onc811¢d.
1.11 Employ•0 b•n•llt•
Th$ ¢osl of 4ny unuaed fAthom￿tIO r•Cognts￿ In Ih• porbj kn vA￿￿h the •mploy•ts'8 8ervlc•8 #ro
roc9￿¥d.
TormIna￿on b¢n•Tr4 aro racc*Jn180d Imm&Jl8tsly 98 An eyn80 when the tharfty 18 d8rTry*trabty cornmltt
to lermI￿￿ thè ampltsym￿t ol an efflpby￿ c* to provlde teFmlnalon b8nefll8.
1.12 R•tlr•rn•nt b•n•fft•
Pwmonts lo deflnod ¢ontththn l•tIr•n￿nI d)&rgwJ a& an aN￿ne• u thtsy fall due.
CrfU¢•l a¢¢ountlng ••llrnats• and Judym•nts
In thg a￿¢81￿n of th¢ afxwnllng pc4kl88. Ibe InJ8te88 arn requlr•J lo mek8 ludggm&nts. ￿11￿￿18
and 888umptlon8 al￿￿t tho carrylng 8rTh)unt of a88ets gTrJ IkeblllUg8 th018re nol wdlly apparent fr¢)m other
80urces. The e8llmst¢s and 88god8lod assum￿0￿B are baged on hlBtorlcal 8xperlewJ other thgt
ore c￿81d$r8d to t¢ rel8vanL Aclud rn6ulls may dlfferfrom Ihe8e 08Umala8.
The e8WmatsJ and underlong F6vlv*Md on ￿ LrvJolw ba81B. R6v*ns lo ac¢ounth
0gttm•tss are vecognlgad In tho t￿lod In whth tho e81kn016 whara thè rèvl8k•n affects only that
P8rlod, crf kn tho p6riod ol the ra￿n ortd ftjiwe p¥lod8 v*l)ere Ihe revlskffl aifect8 both currant and futuro

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEIABER 2025
Crftlcal a0¢oU￿n9 o1￿MIt•S •nd J*l9on*nt8
IConUnu•dl
Th& derKed8tlon ral08 ere ba88d on ourludgement ol Ihe ￿01￿1 IW and ￿￿dUal valuas ¢1 the tan￿blO flxad
a868t8. We havo ba68d th￿ 08tlm8teB on our hlth¢al gXPgrfwKe of repalr need8 gnd rncoverable vglues.
Dotalo of our d¢prodatkn rat¥> w• h) nrAe 1.8 abm and the not l>)ok of th• tanglbt• flx¢d ae$ets18
Shown on note 15.
Don•tlon• •nd1og•¢l••
Unr••1￿¢1￿ R••trlcl•d D•Blgnat•d
lund*
fund•
lur
R¥tsl
2028
Tot•1
2024
Donolton$ I￿1 9fft8
L•gacl88 roc0￿&0
Donaiod goDd8 And
lo door compalans
49.912
02,992
35,450
88.422
82,992
212,302
61e.084
6.000
21.818
20.519
20,519
133.423
35.49)
188,933
755,2Q2
Por th• y••r•nd•d 31 D•o•mb•r
2024
58.678
755,202
12-

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Ch•rtt4bh aclMII
rotsl
r#lb
$010 oloood8
Adoptlon fee#
R8PCACarg C¢ntribudon
Rochorg88 olh¢T bron&￿6
Grants
3,443
14.515
37,944
16.014
3.743
14,940
37.944
17.954
12.IX
4.798
28.830
36,089
14,492
5,000
425
12,C
70.916
12,ClX)
88,581
88.209
Anatyo16 bylund
Re$trfd?d lund8
0661gnat•d IUm8trlGt•d fuThd81
12,ClJO
12,000
74,681
70.916
70.916
3,866
12.000
68.581
Forlho y￿1 •nd￿ 31 D•¢*nbw 2024
R88tr1¢l•d ftmds
De8lgnal8d IUnr•8trW lund81
s.fy)o
83,209
17,184
71,046
17.164
88,209
Oth•r trodln9 001fv1ts01
2025
2W24
Fun(kgJ
Othgr tr9dlro In¢c4rn- 8hop
12.089
117,041
9.092
113,269
Olhor trgdlng gGtMUg8
129,130
122,361
13-

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS IcoNnNUED)
FOR THE YEAR ENDED 31 DECEAIBER 2025
Inv•*tm•nts
Unr••trfotad R¥•trf¢t•d
fvnd•
Totsi
202S
T¢)tsl
2024
Intgrn81 receivabl
160
26,795
10.984
Forth• yw •ndod 31 IY•¢•mbor 2024
10,762
232
10.984
Ralllng fund•
2025
24
Charlty 8hop8 •laff cc•l•
Rant
R41gy #nd waBts
Elgclrtdty
Rgpatrg ond m?k)1onMc•
In8uranc8
TIN COBts
Telephone
Glft akl COBt•
48.887
26.152
1,146
18.496
2,175
131
716
703
2.912
821
838
80
816
2,479
1,264
78,838
81,374
-14-

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO ThE FINANCIAL STATEMENTS (co￿nNUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
Charllobl• actMII
Cth & 8mal
Anlmol
T•lal
2026
Tot
Fw
St8ff ¢obt8
Depredallon
V•tsfln8ry 8￿C8s
Support ¢0818
154.955
31.
1S4,956
31,807
74,480
12,054
2,743
129,124
28,001
86,779
11,984
2,437
02,018
12,464
12.064
1,605
63264
13,969
198.616
275,839
256,326
Sh4r• 01•up￿ cobts
Iw not• 91
Share of govemanL
coots1808 nc48 91
84.70ts
84.708
84,Q18
8.308
3,150
13.989
198.818
88.018
383.866
342,401
An•ly•li by fund
Unre8tslcled fund
R88b1cl•d funds
Doglgnatod fvnd
47,8
40,126
47,8
40,126
276,839
fj3,264
13,989
198.818
03.264
13,969
198,618
88.018
803.856
Forth• y•ar •nd•d 31 D•c•mb•r 2024
Unr¥&t￿d9d l￿d8
R68trtct•¢J fvnda
Oe819n9tsd fund•
49,875
37,291
49,876
37,291
255,326
76,516
11,700
167,109
76.516
11,70)
167,109
87,1ee
342,491
15-

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
support coBts
Support Gov•m•n
1025
2024 9••￿ rfaUoo•Uon
Slaff coÈts
Oper8llng baje diarge8
Reglonal ¢¢fiblLMJUon
R8108
In6uran(¥
Eledrl(*y
Rop8lr8 to proFeity aThl
oquSprn•rt
Po8t800, 61o¢ton•ry and
adv8rt18lng
T8lephon$
Bank char99•
sundry
Profee8knnal leeB
Equlpmenl
13,
13.308
12,618
551
551
712
2.873
11.CQ1
3.418
13,461
3,418
13,461
1b.997
1,2C
1.171
2,Ce2
498
2.263
6,814
0,713
1.41X
2,791
22.136
7.740
1,317
6.814
9.713
1.408
3,1￿ f3ov8marA*
84.708
88.018
87.188
Anqlywd botyn•
Charltsble e¢AM
84,708
88,016
87,186
GoveTnan¢g ¢0J18 paYTr￿lS to the of £3.308 {2024.. £3,1601 for kndopaNlont
OX8rnlnatlon 1088.
10 Tru•t•••
A total of £912 12024: £851 wa8 reknbursed to four m8mbar8 12024.. two membornl of the Managlng
C(*nMItt￿ In tho yèer. Thle repre8gnt8 dtreci ￿lml¥Jr$Oft￿l ofowdlture to ao4uIM goods on boholf of th•
¢harlly. No membèr of thè Manaolrg Comrnitt99 has foLknd rA l• dua to Any r•munorali¢n lor the
yaor dlr• or from thfy Ch&rWB fun

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (coKnNUED)
FOR THE YEAR ENDED 31 DECEIABER 2025
11 Empl¢ry•
Number of omployo0•
The average Month￿ number ofM¥Jloyo90 dLth the ￿rWa8..
2025
Numb•r
2024
Numb•r
Admlnlslrauon and fac41ty
Chorlty 8hopb
11
10
Empl¢>ym•nt eo•ts
2025
2024
Wag68 and
Socld 8￿￿￿lY c0818
Other pon￿On t>)8t8
207,180
.971)
8,573
179,987
7,289
3,073
220,709
190.329
12 N•t g•ln•lllo•w•l on Inv••kn•nts
Unre•trlct•d Vnro01rf1)ted
fund•
fund8
1025
2024
R¢valualk>n cllnvo8bM8nts
17
13 Tax4tlon
Thg chsrlty b •xempl from t8xelkn w ILI &a(vSOe8 bKau80 al tts L8 akwN8d for ¢h8rflabl• WrW8￿.
-17-

RSPCA WORCESTER AND MID.WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Tr&n&f•r¥
21Y25:
A translgr of ￿.274 ha8 b90n madg r881rtdad IIM)ds lo unr88tr1cied lunds ioward8 tho w9t of
pux¢haglng flx•d 888qt
A transfer cf£87.523 h#8 Wn from wwe8trlcted fr¥bJ8 to do6￿￿ted lund8 lo rtht th8 In th&
valu¥ of tonglble Ilxed o68ets arf8hg from addKkJn8 In the yoor.
JI other rwwlnlrvJ unrestr1￿￿ fvnd• of £121328 arè do8tgrwt•d lo the op¥8￿n9 thg forthwmlno
2024,.
A li¥nsf8r of £41,589 Iw8 boon m•J• from r88trbbJ ts)d• to urWo9tsk￿ tovMrd• tho rtht of
purcha8Ing fix•d o&wts.
A Ir8n8fer £55.215 h•8 b•8n unr•girf¢t•d lo d•8lgnoiod fund6 thè Incroas& In
Ihe vfjluo of larwJl)Ib fix•d 8880ts 0rf81ty fr(¥n add1t10￿ In the y•w.
All other r•mplnlng urwo•lrtcW 01 £684.706 d•*no￿l to lh• OW•llng ful￿ for th• forthcomlng

RSPCA WORCESTER AND MID.WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16 Flx•d JB••t Imi••tm•rt•
Unll•tod
Inw•tm•n¢s
Dgpo•lt
￿￿Ount•
Total
¢￿t or ¥•￿*11¢n
Al 1 January 2025
Addltlon8
Valualk)n th•ngeB
22
177,972
17
177.972
17
At 31 D•c•mbw 2025
177,972
178,011
Carrylng •motht
At 31 0￿￿mbar 2025
177.972
178.011
Al 311)ecomber 2024
17 Fln•ndAI In•trumonts
202J
2024
Carrylng •mounl of flnandal 4•••ts
In8trumgnt8 megwred 8ttstr ¥￿u8 tlwoiffjh wofft or h)
574,024
648,100
l• D•btorn
2025
2024
Amounts fallng wlthln on• y••r.
Trnde debt(Y8
Other debtorn
PrèpayThnts and In¢4)m•
5,794
15,262
2,327
9,581
84,784
6.424
23.383
99,769
19 CuTr•Tht a•••t Inv••lm
20215
2024
A• ro•totod
Ca4h d&rA)￿l¥
573,985
848,138
20 Cr•dllor•: •mw)t• fallrvj du• Thmhln on• y•*r
2025
2024
TrÈd& ¢rgaiior
Accru￿$
Detsrf¢tl Inc£¥n8
58,589
8.842
24.059
11.149
10.000
21
85231
45,208

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
21 D•f•trfjd IncoJTr•
2025
2024
other dèfwgd Inwmo
10,OC
Dgforrgd In¢om&18 kntluded In the •latsmont8 •6 fc4byATh'
2025
2024
Delerred Income IB kndud8d *llhkn:
Curronl IIAbIl￿OI
10,000
IAovgm•n¢g In th• y•ar.
Dalqfrgd Income at 1 Jonuffji 202
R8l•a88d from I￿oU8 r4rlode
Rowurr*8 dolwrnd In th8 y8•r
10.(w
(lo,￿1)
10,000
0•fe￿od I￿orne at 31 D￿nbor 2025
10,000
DofeTh•d ￿KOme r•l•t•81o nthg• wl¥¥d In rd81k￿ lo K￿nI￿ sknff.
22 R•tlr•mont bon•fft •ch•nw#
2025
2024
D•fln•d Gontrlbullon Kh•rn
etharg9 to Fyonl or Ol￿fin•d Contslbutk￿
3,573
3,073
Th& ch8rMy operate8 A tlefined Contr￿￿tt￿ 8them• tr al gu81￿n9 emr41)ye88. The amet0 of th•
•chem6 8r• hold 8¢watdy from th¢9• oltho L**lty kn an 1nd0pgnth￿Y athnlnl8tsr•d fund.
-21

) v)

li yp. i li

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
25 An•fy•l¥J ol n•t Wg•ts l)•tw￿￿ lund•
R￿trIcted De•lgnaled
fund•
lund•
Totsl
21)25
2026
2020
Fund bal¥nG•• at 31 D•c•mb•r 2020 w• ¥•pr•••nt•d by:
Ton01￿? a$80ts
Inve8tmani6
Cwrenl 88gelall￿￿t1IIlO0>
1,827,800
178.011
696,073
1,827.880
178.011
738,878
43,8WJ
2.600,984
2,544,787
R••trfct•d D••lgn•t•d
fund8
fund*
Tot•1
2024
2024
2024
Fund b•lanc•• at 31 O•c•rnb•r X124 ar• r•pv•nt•d ty:
Tanglbto g44èto
Inv8$lmènts
Curr8nl a￿t￿lIabIl￿￿)
1,ts91,984
22
921.426
1.591.984
62,593
904,018
62,693
2,S13,411
2,676,OC
26 Op•rtho IM•• ¢4)mmllm•nts
At th4 rtportlng end d•te the tharmy had outslandhw ¢omnltsn•nl8 fvr future ￿nIn￿jM le&* P￿•ntI L￿d•r
noTrcBnC0Y4￿ ￿al&S. du• a8 folm..
2025
2024
Wlthlrn on¢ year
Botsveen two and fv• y•arn
15.150
18.4C#)
9.700
15,150
28,150
27 Evont¥ aftqT the r•portlng d•
In 2025 w& undertook lh8 WO￿ ¢0 rnovo 10 8 to 8 rth¥ chartty Mc￿91. namely 8 Ch8ittsbl6 IncDwporatod
Oroan18atlon (CIO). From 1 J4n￿ry bewng RSPCA wOr￿1#r 8nd Mld Worcester81kn 8r8nch CIO vAth
naw tharlty number 1214380.

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO ThE FINANCIAL STATEMENTS (coKnNUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
28 Rdat•d party tran9•Ctlon•
Dttrfng the yoar Ihe Worc661er and mk*w¢)￿61er8h7ro brnr￿h ￿ght 9￿)da atTh)unth)g lo £7.884 {2024'.
£24,177) from the RSPCA Sodoty. At the ye* and th9 8mounl duo to the Sodoty #nhxtnled to £nll12024.'
£5.024).
29 Prlor p•rlod adJu•tsnont
A prfor yeor adlu3trienl h88 bBen mada to corred the balan￿ of c46h al bonk 8nd curfvnl a6
InvOBtrnan18. Th18 hae beon dono io Telboct ts It)t6ntlty) to •Am InvaBbnenl tslums from th& bank dopo•lt
Coun￿ 8gnk d•po811 acrxwnl• 01£646.138 havè lJe¢n redl88ffi￿ a8 ￿rI￿1 awt Inv88tmon