2025-12-31-accounts

Regisleied Charrty Number.. 206296 R.S.P.C.A. EAST NORFOLK BRANCH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025

R.S.P.C.A. EAST NORFOLK BRANCH CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial ststements 6.12

R.S.P.C.A. EAST NORFOLK BRANCH REFERENCE AND ADMINISTRATIVE INFORMATION Trusteès Linda Holland- Chairperson (passed away 20 August 20251 Fiona Miles- Secretary Jillian Brenkley- Tie85urer Jade Martin Dawn Applegate Sid Brown Kerry Hunt (appointed 13 May 20251 Carl Smith lappointed 17 June 20251 Charity Registration Number 206296 Head Office RSPCA Wilberforce Way Southwaler Horsham Vvesl Sussex RH13 9RS Braneh Offieè RSPCA East Norfolk Tatworks Road Great Yarmouth Norfolk NR30 1QR Accountants Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ Bankers Barclays Bank PLC 4042 Markel Place Great Yamouth Norfolk NR30 1LX Page I I

R.S.P.C.A. EAST NORFOLK BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the finanaal statements of the charity RSPCA East Norfolk Branch for the year ended 31 December 2025. Linda Holland, a devoted trustee and Chair who dedicated over 40 years to care for the welfare of animals, sadly passed away 20th August 2025 her compassion, honesty and warmth touched every lifè shè met. Objectives The Branch continues lo promote the work and objectives of the R.S.P.C.A. ICh8rty number 2190991. with particular reference lo the East Norfolk area. Our vision remains.. a caring world where all animals are respected and treated with compassion. Activities The Branch's principal activity is the care and protection of animals within the Branch area that are sick, injured, neglected, or mallrealed. Veterinary care was provided lo owned animals through our subsidised clinic, with £214,789 of income generated from charitable activities12024'. £200,689). Rehorning continued, with animals neutered, vaccinated, rnicrochipped, and treated before adoption. We￿are assistance schernes supported owners with prO￿dureS not available at our clinic, reducing the number of anirnals surrendered. The Branch employed 12 staff mernbeis12024.. 121. including Ils own Vel and Locum support. Four charity shops operated during the year, with shop takings increasing to £202,81312024'. £171,5051. Work continued on redevelopment plans for the Clinic, supported by professional advisors. Aehièvèm•nts and Pèrfomiane• The Branch experienced another busy year, wilh dinic activity increasing and fundraising income rising significantly. Despite higher costs. particulady in veterinary serwees and shop operations, the Branch achieved a surplus and strengthened its reseNes. Public Benefit Thè Trustees eonfirm that thè Branch's servicès providè Considerablè PLJblic bÈnefit, in linè with Charty Gommission guidance. Rèservès Policy The Trustees aim to maintain reserves equal lo one and a half times annual running costs. Inv•stm•nt Pollcy The Branch follows a cautious investment policy, balancing caprf(al growth and income while minirnizing Page12

Risk Analy¥i¥ Risk assessments were carried out throughout the year. Employrnent and financial risks were regularly reviewed with external advisors and al management rneeling5. Financial Review Total income.. £519,00412024'. £472,938) Total expenditure.. £458,14212024.' £410,619) Net surplus. £60.862 before investment gains Investment gains.. £8,01712024'. £4,178) Net rnovernenl in funds.. £68,87812024. £66.4971 Total reserves at year-end.. £512,978 12024.. £444,100), comprising £362,976 general funds and £150,000 designated funds. The reserves now represent approximately 13 months of running costs, moving closer to the Trustees, largel of 18 months. Governing Document The R.S.P.C.A. was established Ljnder the Royal Society lor the Prevention of Cruehy to Animals Act 1932. The East Norfolk Branch was registered as a Charity on 23rd September 1962. The affairs of the Charity are governed by R.S.P.C.A. branch rules, effective 1st January 2003. 0310412026 This report was approved by the Trustees, on and signed on their behalf Sid Browy) Ji//StYAA/ey Sid Brown Trustee Jillian Brenkley Treasurer Page13

S.P.CA. EAST NORFOLK BFiANCH STATEMENT OF FINANCIAL ACMVITIES FOR THE YEAR ENDED 310ECEMBER 2025 Note Unrestritted Designated funds funds Restricted funds Ttstal funds 2025 Total fund5 2024 Income.. Voluntary income Activities forgenerating funds Inve51menl income 93.704 208.059 2.452 93,704 208,059 2,452 95.726 174,920 1,603 Income from charitable activitie5 214.789 214,789 200,689 Total 519.004 S19,004 472,938 Expenditure.. Fundraising trading cos15 ch8r1tab￿ activitEs costs GovernanGe Gosls 1174.8881 1252.5301 132.0461 1459.4641 1174,8881 1252,5301 132,0461 1459,4641 1132.5191 1256.8821 121,2181 1410.6191 Totsl Nel gainll10888$1 on inv8stm&nl assets 10 8.017 8,017 4.178 Transfer beMEen funds Net movement in funds 67,556 67,556 66.497 Reconciliation of funds.. Total funds brought forward Totsl funds carrled fotW8rd 294.100 361,656 150,000 150,000 444,100 377,603 444,100 511,656 The notes form part ofthesÈ financial statements Page14

R.S.P.C.A. EAST NORFOLK BRANCH BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Fixed assets Tangibk 85selS Inve$lmenls 11,208 64,599 9,375 56.582 10 75,807 65.957 Curreni assets Veterinary 8tock8 Debtors and prepaym8nls Cash 81 bank and In hand 15,878 3,423 418,966 16.502 10,553 362.868 43B.267 389,923 Credltors.. Amount8 falling du8 within one year 12 2,417 11,780 Net current assets 435.849 378.143 Totsl nat 8888ts 511,656 444,100 Funds of tho charlty Re51ricled funds Unre5tricled funds Designaled General 13 13 150,000 361,656 150.000 294.100 Total funds 511.656 444.100 Approved by the Board of Trustees and signed on ils behalf by.. Sid Browy) Ji//StYAA/ey Sid Brown Trustee Trèasurer 0310412026 Date .. 0310412026 Date .. The not&s fonr part of these financial statement Page15

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Accountlng pollcle5 1.1 Basls of praparatlon ThÈ accounts have bèen preparèd undèr the historical cost Convention, w￿1h items rettwJnised at cost ortransaction value unless olhetwse slated in the relevant notes lo the accounts. The financial slalements have been prepared in accordan￿ wlh the Stalernentof Recotntnended Practi￿". Accounting anLI Reporting by Charities applying the Financial Reporting Slandard ap￿Icable in the UK anLI Republic f Ireland IFRS 1021. effective from 1 January 2019. The charity conslilulès a public bÈnefitentity as defined by FRS 102. The Irusiees have 8ssÈssed charivs 8bilityto continue as a going concern and conslder Ihai tr*re are no material Un￿rtH1n11es rdaled lo events or conditions Ih3t may ￿51 significant doubl on ils 8bilityto (lo so. 1.2 Income recognition Income is recognised On￿ Ihe charity ha5 entilement lo the income. rt is probable Ihal the income wll be receiveLI and amount of income receivable can be measured reliably. Voluntaryincome is ￿e￿l￿d bywayof grants. donations and gifts is ind￿le(l in full vthen receniable. Gran15. Mthere entilement is not conditional on a specific perfotrnance. are recognised on unconditional enlilement. Legaues. antl also roy8tties. a￿ In￿u￿e￿ then the Charity becomes enlilled lo the InconE and amounts can be quantified. Donated senrice5 arKI facilities are Inclu¢e¢ at the v31ue lo the charitywhen quantifiable. The value of senrice$ provided byvolunteèrs is not included in the accounts. Investment Income. royaNies and other 8uch Income 18 induded then receivable. Incoming resourTr5 from tharitable trading activities are acwunted forvthen earned. Clothing and other items donated for resale in Ihe charivs shops are included as incoming rÈsources vthÈn sold. Othersignificanl non-cash donations are induded al the committee's estimate of market value receiveLI. Cash cdlecled at 5peaal fundraising even15 is included before deduction of directly incurred eX￿ndIt￿re. 1.3 Expèndlturo rocognltlot) Costs are c18ssified according 10 their purposÈ.- Fut)dral8lng costs indude expenses incurred In gener8tirKJ voluntary Income and operating fundr81sing activities such as charity shops. Charltable actOvltle8 inrjude all costs direcuy related lo deliverlng senAce8. along wllh 8upporUng overheads. G¢)vernance costs cover expenses a5souated ￿rnth compliance. including indekEndenl examination fee5 and slralegic management Page16

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 IA Inve5tment5 Listed investmen15 are valued at rnithrnarf(et pri￿$ at the balance sheet d8te. Any gains or losses ansing from rÈv81u8tion are recognised In ts Statement of Fln8ncial Activilles. 1.5 Fund5 Structure The charity operates a number of funds. each requiring separate disdosure.. General Unrestricted Fund.. These funds can be used al the discretion of the commiiiee lo support the ch8riVs overall aims. They Indude revaluation reserve reflecting adjuslrnenls made to investrnpnt asse15 to bring thern in line wlh tnatkel value. Designated Fund IUnrestrictedl-. This rel8les lo the Clinic Refurb18hmenl Fund. which was established In 2022 to ￿Ver future renovation co818. Rèstricted Funds.. These funds are subject lo conditions sel by donors or specific appeals. There MEre no such funds in 2024. 1.6 Tangible Fixed A$5ets F￿ed assets are recorded al ¢081, less accumulated depreciation. Depreciation is aptAied 10 spread Ihe cost of asse15 over their expected useful lives, using the fDl10￿ng methods and rates.. Motor v&hic￿$ 25% reducing balancÈ Computer equipment 33% Fixlures and fitting5 15% reducing balance Leasehold property 33% perlod of lease 1.7 VAT VAT that cannot be recovered is Irealed as an expense and charged In the period in which il ar18e8. 1.8 Veterinary Stocks Stocks of veterinary MedI￿ne8 anLI associated items are Valued at cost. Page17

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Voluntary Incomo Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Legaaes Grants Donations and gifts Rehoming C88h and Door lo Door collections 110,0001 15,000 54.392 13,755 20.519 38 110,0001 15,000 54.302 13.755 20.519 14,081 8,804 41,672 8,930 21,820 419 Subscriptions 93,704 93,704 95.726 AGtivf(ies for generating fund5 Unrestrlctod fund8 R8Strlcte funds Total funds 2025 Total funds 2024 Shop18￿ng$ 202,813 5.246 202.813 5,246 171.505 3,415 208,059 20B,059 174.920 Invèstment income Unr8Strlct0d fund8 Restrlcted funds Total funds 2025 Total funds 2024 Income from quoted inveslrnenls Bank interest receivable g60 1.441 1,441 2,452 2,4S2 1,603 In¢om&from ¢harlt8bl& a¢ii¥AtI Unrestricted funds Restricted funds Total lund$ 2026 Total funds 2024 Other incotne 18,341 31,054 7.383 158,010 18.341 31.054 7,383 158,010 10,550 27,681 10,135 152.323 Neutering refunds ReCy￿1n9 credits Clinic collections 214,789 214,789 200.689 Page18

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Fundralslng tradlng costs Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Shop Wages Shop rÈnt. rates and Insuran Shop light, heal and water Shop telephone Shop repairs. renewals and bins Shop sundries and card charges Otherfundrai5ing exppnses 108,037 28.656 5.960 1,365 18.271 11.S95 1.004 108,037 28,656 5,960 1,365 18,271 11,595 1,004 174,888 89,588 23,925 4,745 1,207 4,244 7,628 1,182 132.519 174,888 Charttable actlvltl05 costs Unrostrictèd fund$ Restricted fund$ Total funds 202S Total funds 2024 Veterinaryfees. dressings, drugs and appli8n¢es Welf8rÈ, neulÈring, rehomlny and micro chipping Boarlling fees Salaries arKJ employer's NIC Vehide mainlenantr and running expenses Telephone postage 48,923 48.923 25,331 29,749 29.749 29,929 80.934 80.934 118.019 3,790 3,7WJ 5,326 1,442 1,442 1,225 Veterinary fees, dressings. dmgs and appliances Rates and insuran Water. light and heat Repairs and decoration TÈlephonÈ Bank charges General expenses Depreciation of tsngible fixed assets 89,031 89,031 62,536 22D 2.775 7.721 757 3.101 1.933 2.154 220 2,775 7,721 757 3,101 1,933 2,154 ns 1,T14 2,743 1,590 3,449 1,873 2,352 252,530 2S2,S30 256.882 Page19

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Govgrnanc? costs Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Branch contributions Offlce rènt 551 3,844 3.421 3,421 Accountancy and Independent ex3mirEr's fee 9,054 9,054 4,196 Professional fees Travel. accommodation 8nd other Sundry expen$Ès 9,915 9,915 9,025 9,656 9,656 3,602 32,046 32,046 21.218 Tangibk fixtrd astsèts Motor vehlcl88 Flxtur8S, fiitlngs and eqiprnents Loas8hold prop8rty Tothi Cost Al 01 January 2025 Adllilions Disposals Al 31 December 2025 Depreciation Al 01 January 2025 Charge forthe year DispDsals Al 31 December 2025 8.500 36.898 3.987 14.358 59,756 3.987 8,500 40,885 14.358 63,743 7.000 375 29.023 1,779 14.358 50,381 2,154 7,375 30.802 14.358 52,535 NETBOOKVALUE Al 31 December 2025 1,125 10.063 11.208 Al 310ecÈmbÈr 2024 1,500 7.875 9.375 io Investmènts 2025 2024 L&G IBarclay51 MM UK Alpha Fund A Market and Nel book value a5 at 01 January2025 Adllilions Disposals Revaluation 56.582 52,404 8,017 64,599 4,178 Market anLI Nel book value as at 31 De￿mber 2025 56,582 Page110

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 11 Debtors and prepayments 2025 2024 Prepayments Gift aid tsx refunds OtherdÈblors 2,130 4,990 3,433 10.553 3,423 3,423 12 Crediiors and accruals 2025 2024 Trade creditor5 2.417 3,82S 1,597 6,358 VAT payable and other taxes Accruals 2,417 11.780 13 Statemerts of funds ¢urr8nt year Balance at 01 January 202S Net gainl Ilossl on In¥8Stmoni Balance 4t 31 December 2025 Inc¢)me Expendltur8 Unrestricted fund$ Design3ted General 150.000 294.100 444,100 150,000 361,656 511,656 519,004 519,004 1459.4641 1459,4641 8.017 8,017 Restricted funds T¢)tal funds 444,100 S19,004 14S9,4641 8,017 511.656 Previous year Balance at 01 January2024 Nei gainl Ilossl on investment Bal8nce al 31 De￿rntser 2024 Income Expenditure Ljnreslricted funds De519nated General 150.000 227.603 377.603 150,000 294,100 444,100 472,938 472,938 1410.6191 1410.6191 4,178 4.178 Reslricled funds Total furKIs 377.603 472,938 1410.6191 4.178 444,100 Pagel 11

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 14 Anaty515 of assets b8tsveen fund$ Curr8nt yèar Unre5trictod fund5 Restri¢tsd funds Total fund$ 2025 Tangible fixÉd assets Inve51menls Stocks. debtors and prepayments Cash and b8nk 11,208 64.599 19,301 418,966 11.208 64.599 19.301 418,966 12,41n 511,656 511.656 Previous year Unrestricted fun¢5 Restricted funds Total funds 2024 Tangible fixed asse18 Investsnenls 9,375 56.582 27,055 362,868 111.7801 444.100 9.375 56.582 27.055 362,868 111,7801 444,100 Sloth5. debtors and prep4ytnentS Cash and Is Commitmènts undèr optrating ltra￿S Al 31 December 2025 there were commitments under oterating leases li.e. Renlsl of£33,280 per annum. Tru8toes' remunoratlon and ex￿n888 None of the trustees, nor any persons connectèd ￿th them. received any remuner811on, expenses. or other beneflts fiom the charity during the yearended 31 De￿mber 202512024. £Nill 17 Employ868 AvÈr8ge number of employees during ts year was 1212024".121. Totsl remuneralon was £183,368 12024". £196.3851. Page112

Regisleied Charrty Number.. 206296 R.S.P.C.A. EAST NORFOLK BRANCH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025

R.S.P.C.A. EAST NORFOLK BRANCH CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial ststements 6.12

R.S.P.C.A. EAST NORFOLK BRANCH REFERENCE AND ADMINISTRATIVE INFORMATION Trusteès Linda Holland- Chairperson (passed away 20 August 20251 Fiona Miles- Secretary Jillian Brenkley- Tie85urer Jade Martin Dawn Applegate Sid Brown Kerry Hunt (appointed 13 May 20251 Carl Smith lappointed 17 June 20251 Charity Registration Number 206296 Head Office RSPCA Wilberforce Way Southwaler Horsham Vvesl Sussex RH13 9RS Braneh Offieè RSPCA East Norfolk Tatworks Road Great Yarmouth Norfolk NR30 1QR Accountants Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ Bankers Barclays Bank PLC 4042 Markel Place Great Yamouth Norfolk NR30 1LX Page I I

R.S.P.C.A. EAST NORFOLK BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the finanaal statements of the charity RSPCA East Norfolk Branch for the year ended 31 December 2025. Linda Holland, a devoted trustee and Chair who dedicated over 40 years to care for the welfare of animals, sadly passed away 20th August 2025 her compassion, honesty and warmth touched every lifè shè met. Objectives The Branch continues lo promote the work and objectives of the R.S.P.C.A. ICh8rty number 2190991. with particular reference lo the East Norfolk area. Our vision remains.. a caring world where all animals are respected and treated with compassion. Activities The Branch's principal activity is the care and protection of animals within the Branch area that are sick, injured, neglected, or mallrealed. Veterinary care was provided lo owned animals through our subsidised clinic, with £214,789 of income generated from charitable activities12024'. £200,689). Rehorning continued, with animals neutered, vaccinated, rnicrochipped, and treated before adoption. We￿are assistance schernes supported owners with prO￿dureS not available at our clinic, reducing the number of anirnals surrendered. The Branch employed 12 staff mernbeis12024.. 121. including Ils own Vel and Locum support. Four charity shops operated during the year, with shop takings increasing to £202,81312024'. £171,5051. Work continued on redevelopment plans for the Clinic, supported by professional advisors. Aehièvèm•nts and Pèrfomiane• The Branch experienced another busy year, wilh dinic activity increasing and fundraising income rising significantly. Despite higher costs. particulady in veterinary serwees and shop operations, the Branch achieved a surplus and strengthened its reseNes. Public Benefit Thè Trustees eonfirm that thè Branch's servicès providè Considerablè PLJblic bÈnefit, in linè with Charty Gommission guidance. Rèservès Policy The Trustees aim to maintain reserves equal lo one and a half times annual running costs. Inv•stm•nt Pollcy The Branch follows a cautious investment policy, balancing caprf(al growth and income while minirnizing Page12

Risk Analy¥i¥ Risk assessments were carried out throughout the year. Employrnent and financial risks were regularly reviewed with external advisors and al management rneeling5. Financial Review Total income.. £519,00412024'. £472,938) Total expenditure.. £458,14212024.' £410,619) Net surplus. £60.862 before investment gains Investment gains.. £8,01712024'. £4,178) Net rnovernenl in funds.. £68,87812024. £66.4971 Total reserves at year-end.. £512,978 12024.. £444,100), comprising £362,976 general funds and £150,000 designated funds. The reserves now represent approximately 13 months of running costs, moving closer to the Trustees, largel of 18 months. Governing Document The R.S.P.C.A. was established Ljnder the Royal Society lor the Prevention of Cruehy to Animals Act 1932. The East Norfolk Branch was registered as a Charity on 23rd September 1962. The affairs of the Charity are governed by R.S.P.C.A. branch rules, effective 1st January 2003. 0310412026 This report was approved by the Trustees, on and signed on their behalf Sid Browy) Ji//StYAA/ey Sid Brown Trustee Jillian Brenkley Treasurer Page13

S.P.CA. EAST NORFOLK BFiANCH STATEMENT OF FINANCIAL ACMVITIES FOR THE YEAR ENDED 310ECEMBER 2025 Note Unrestritted Designated funds funds Restricted funds Ttstal funds 2025 Total fund5 2024 Income.. Voluntary income Activities forgenerating funds Inve51menl income 93.704 208.059 2.452 93,704 208,059 2,452 95.726 174,920 1,603 Income from charitable activitie5 214.789 214,789 200,689 Total 519.004 S19,004 472,938 Expenditure.. Fundraising trading cos15 ch8r1tab￿ activitEs costs GovernanGe Gosls 1174.8881 1252.5301 132.0461 1459.4641 1174,8881 1252,5301 132,0461 1459,4641 1132.5191 1256.8821 121,2181 1410.6191 Totsl Nel gainll10888$1 on inv8stm&nl assets 10 8.017 8,017 4.178 Transfer beMEen funds Net movement in funds 67,556 67,556 66.497 Reconciliation of funds.. Total funds brought forward Totsl funds carrled fotW8rd 294.100 361,656 150,000 150,000 444,100 377,603 444,100 511,656 The notes form part ofthesÈ financial statements Page14

R.S.P.C.A. EAST NORFOLK BRANCH BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Fixed assets Tangibk 85selS Inve$lmenls 11,208 64,599 9,375 56.582 10 75,807 65.957 Curreni assets Veterinary 8tock8 Debtors and prepaym8nls Cash 81 bank and In hand 15,878 3,423 418,966 16.502 10,553 362.868 43B.267 389,923 Credltors.. Amount8 falling du8 within one year 12 2,417 11,780 Net current assets 435.849 378.143 Totsl nat 8888ts 511,656 444,100 Funds of tho charlty Re51ricled funds Unre5tricled funds Designaled General 13 13 150,000 361,656 150.000 294.100 Total funds 511.656 444.100 Approved by the Board of Trustees and signed on ils behalf by.. Sid Browy) Ji//StYAA/ey Sid Brown Trustee Trèasurer 0310412026 Date .. 0310412026 Date .. The not&s fonr part of these financial statement Page15

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Accountlng pollcle5 1.1 Basls of praparatlon ThÈ accounts have bèen preparèd undèr the historical cost Convention, w￿1h items rettwJnised at cost ortransaction value unless olhetwse slated in the relevant notes lo the accounts. The financial slalements have been prepared in accordan￿ wlh the Stalernentof Recotntnended Practi￿". Accounting anLI Reporting by Charities applying the Financial Reporting Slandard ap￿Icable in the UK anLI Republic f Ireland IFRS 1021. effective from 1 January 2019. The charity conslilulès a public bÈnefitentity as defined by FRS 102. The Irusiees have 8ssÈssed charivs 8bilityto continue as a going concern and conslder Ihai tr*re are no material Un￿rtH1n11es rdaled lo events or conditions Ih3t may ￿51 significant doubl on ils 8bilityto (lo so. 1.2 Income recognition Income is recognised On￿ Ihe charity ha5 entilement lo the income. rt is probable Ihal the income wll be receiveLI and amount of income receivable can be measured reliably. Voluntaryincome is ￿e￿l￿d bywayof grants. donations and gifts is ind￿le(l in full vthen receniable. Gran15. Mthere entilement is not conditional on a specific perfotrnance. are recognised on unconditional enlilement. Legaues. antl also roy8tties. a￿ In￿u￿e￿ then the Charity becomes enlilled lo the InconE and amounts can be quantified. Donated senrice5 arKI facilities are Inclu¢e¢ at the v31ue lo the charitywhen quantifiable. The value of senrice$ provided byvolunteèrs is not included in the accounts. Investment Income. royaNies and other 8uch Income 18 induded then receivable. Incoming resourTr5 from tharitable trading activities are acwunted forvthen earned. Clothing and other items donated for resale in Ihe charivs shops are included as incoming rÈsources vthÈn sold. Othersignificanl non-cash donations are induded al the committee's estimate of market value receiveLI. Cash cdlecled at 5peaal fundraising even15 is included before deduction of directly incurred eX￿ndIt￿re. 1.3 Expèndlturo rocognltlot) Costs are c18ssified according 10 their purposÈ.- Fut)dral8lng costs indude expenses incurred In gener8tirKJ voluntary Income and operating fundr81sing activities such as charity shops. Charltable actOvltle8 inrjude all costs direcuy related lo deliverlng senAce8. along wllh 8upporUng overheads. G¢)vernance costs cover expenses a5souated ￿rnth compliance. including indekEndenl examination fee5 and slralegic management Page16

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 IA Inve5tment5 Listed investmen15 are valued at rnithrnarf(et pri￿$ at the balance sheet d8te. Any gains or losses ansing from rÈv81u8tion are recognised In ts Statement of Fln8ncial Activilles. 1.5 Fund5 Structure The charity operates a number of funds. each requiring separate disdosure.. General Unrestricted Fund.. These funds can be used al the discretion of the commiiiee lo support the ch8riVs overall aims. They Indude revaluation reserve reflecting adjuslrnenls made to investrnpnt asse15 to bring thern in line wlh tnatkel value. Designated Fund IUnrestrictedl-. This rel8les lo the Clinic Refurb18hmenl Fund. which was established In 2022 to ￿Ver future renovation co818. Rèstricted Funds.. These funds are subject lo conditions sel by donors or specific appeals. There MEre no such funds in 2024. 1.6 Tangible Fixed A$5ets F￿ed assets are recorded al ¢081, less accumulated depreciation. Depreciation is aptAied 10 spread Ihe cost of asse15 over their expected useful lives, using the fDl10￿ng methods and rates.. Motor v&hic￿$ 25% reducing balancÈ Computer equipment 33% Fixlures and fitting5 15% reducing balance Leasehold property 33% perlod of lease 1.7 VAT VAT that cannot be recovered is Irealed as an expense and charged In the period in which il ar18e8. 1.8 Veterinary Stocks Stocks of veterinary MedI￿ne8 anLI associated items are Valued at cost. Page17

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Voluntary Incomo Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Legaaes Grants Donations and gifts Rehoming C88h and Door lo Door collections 110,0001 15,000 54.392 13,755 20.519 38 110,0001 15,000 54.302 13.755 20.519 14,081 8,804 41,672 8,930 21,820 419 Subscriptions 93,704 93,704 95.726 AGtivf(ies for generating fund5 Unrestrlctod fund8 R8Strlcte funds Total funds 2025 Total funds 2024 Shop18￿ng$ 202,813 5.246 202.813 5,246 171.505 3,415 208,059 20B,059 174.920 Invèstment income Unr8Strlct0d fund8 Restrlcted funds Total funds 2025 Total funds 2024 Income from quoted inveslrnenls Bank interest receivable g60 1.441 1,441 2,452 2,4S2 1,603 In¢om&from ¢harlt8bl& a¢ii¥AtI Unrestricted funds Restricted funds Total lund$ 2026 Total funds 2024 Other incotne 18,341 31,054 7.383 158,010 18.341 31.054 7,383 158,010 10,550 27,681 10,135 152.323 Neutering refunds ReCy￿1n9 credits Clinic collections 214,789 214,789 200.689 Page18

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Fundralslng tradlng costs Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Shop Wages Shop rÈnt. rates and Insuran Shop light, heal and water Shop telephone Shop repairs. renewals and bins Shop sundries and card charges Otherfundrai5ing exppnses 108,037 28.656 5.960 1,365 18.271 11.S95 1.004 108,037 28,656 5,960 1,365 18,271 11,595 1,004 174,888 89,588 23,925 4,745 1,207 4,244 7,628 1,182 132.519 174,888 Charttable actlvltl05 costs Unrostrictèd fund$ Restricted fund$ Total funds 202S Total funds 2024 Veterinaryfees. dressings, drugs and appli8n¢es Welf8rÈ, neulÈring, rehomlny and micro chipping Boarlling fees Salaries arKJ employer's NIC Vehide mainlenantr and running expenses Telephone postage 48,923 48.923 25,331 29,749 29.749 29,929 80.934 80.934 118.019 3,790 3,7WJ 5,326 1,442 1,442 1,225 Veterinary fees, dressings. dmgs and appliances Rates and insuran Water. light and heat Repairs and decoration TÈlephonÈ Bank charges General expenses Depreciation of tsngible fixed assets 89,031 89,031 62,536 22D 2.775 7.721 757 3.101 1.933 2.154 220 2,775 7,721 757 3,101 1,933 2,154 ns 1,T14 2,743 1,590 3,449 1,873 2,352 252,530 2S2,S30 256.882 Page19

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Govgrnanc? costs Unr8Strlctod funds R88trlct8d fund$ Total funds 2025 Total funds 2024 Branch contributions Offlce rènt 551 3,844 3.421 3,421 Accountancy and Independent ex3mirEr's fee 9,054 9,054 4,196 Professional fees Travel. accommodation 8nd other Sundry expen$Ès 9,915 9,915 9,025 9,656 9,656 3,602 32,046 32,046 21.218 Tangibk fixtrd astsèts Motor vehlcl88 Flxtur8S, fiitlngs and eqiprnents Loas8hold prop8rty Tothi Cost Al 01 January 2025 Adllilions Disposals Al 31 December 2025 Depreciation Al 01 January 2025 Charge forthe year DispDsals Al 31 December 2025 8.500 36.898 3.987 14.358 59,756 3.987 8,500 40,885 14.358 63,743 7.000 375 29.023 1,779 14.358 50,381 2,154 7,375 30.802 14.358 52,535 NETBOOKVALUE Al 31 December 2025 1,125 10.063 11.208 Al 310ecÈmbÈr 2024 1,500 7.875 9.375 io Investmènts 2025 2024 L&G IBarclay51 MM UK Alpha Fund A Market and Nel book value a5 at 01 January2025 Adllilions Disposals Revaluation 56.582 52,404 8,017 64,599 4,178 Market anLI Nel book value as at 31 De￿mber 2025 56,582 Page110

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 11 Debtors and prepayments 2025 2024 Prepayments Gift aid tsx refunds OtherdÈblors 2,130 4,990 3,433 10.553 3,423 3,423 12 Crediiors and accruals 2025 2024 Trade creditor5 2.417 3,82S 1,597 6,358 VAT payable and other taxes Accruals 2,417 11.780 13 Statemerts of funds ¢urr8nt year Balance at 01 January 202S Net gainl Ilossl on In¥8Stmoni Balance 4t 31 December 2025 Inc¢)me Expendltur8 Unrestricted fund$ Design3ted General 150.000 294.100 444,100 150,000 361,656 511,656 519,004 519,004 1459.4641 1459,4641 8.017 8,017 Restricted funds T¢)tal funds 444,100 S19,004 14S9,4641 8,017 511.656 Previous year Balance at 01 January2024 Nei gainl Ilossl on investment Bal8nce al 31 De￿rntser 2024 Income Expenditure Ljnreslricted funds De519nated General 150.000 227.603 377.603 150,000 294,100 444,100 472,938 472,938 1410.6191 1410.6191 4,178 4.178 Reslricled funds Total furKIs 377.603 472,938 1410.6191 4.178 444,100 Pagel 11

R.S.P.C.A. EAST NORFOLK BRANCH NOTES TO THE FINAJ4CIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 14 Anaty515 of assets b8tsveen fund$ Curr8nt yèar Unre5trictod fund5 Restri¢tsd funds Total fund$ 2025 Tangible fixÉd assets Inve51menls Stocks. debtors and prepayments Cash and b8nk 11,208 64.599 19,301 418,966 11.208 64.599 19.301 418,966 12,41n 511,656 511.656 Previous year Unrestricted fun¢5 Restricted funds Total funds 2024 Tangible fixed asse18 Investsnenls 9,375 56.582 27,055 362,868 111.7801 444.100 9.375 56.582 27.055 362,868 111,7801 444,100 Sloth5. debtors and prep4ytnentS Cash and Is Commitmènts undèr optrating ltra￿S Al 31 December 2025 there were commitments under oterating leases li.e. Renlsl of£33,280 per annum. Tru8toes' remunoratlon and ex￿n888 None of the trustees, nor any persons connectèd ￿th them. received any remuner811on, expenses. or other beneflts fiom the charity during the yearended 31 De￿mber 202512024. £Nill 17 Employ868 AvÈr8ge number of employees during ts year was 1212024".121. Totsl remuneralon was £183,368 12024". £196.3851. Page112

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees RSPCA East Norfolk On accounts for the year 31/12/2025 Charity no 206296 ended (if any) Set out on pages 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of ACCA. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

 the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

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

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

Date: 23/03/2026 Signed: Name: Adeel Sahi Relevant professional ACCA qualification(s) or body (if any):

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Address:

Bowdon Accounting Services Ltd Bartle House, Oxford Court, Manchester M2 3WQ

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of N/A any items that the examiner wishes to disclose .

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