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):** 

1 

**Oct 2018** 

**IER** 



## **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** . 

2 

**Oct 2018** 

**IER**