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ANNUAL REPORT
2025
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RSPCA - ESSEX SOUTH WEST BRANCH
UNAUDITEDREPORT OF THETRUSTEESANDFINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
https://www.rspca.org.uk/local/essex-south-west-branch Registered charity number: 208381
RSPCA - ESSEX SOUTH WEST BRANCH
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Financial Position | 11 |
| Notes to the Financial Statements | 12 to 16 |
| Detailed Statement of Financial Activities | 17 |
RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
THANK YOU
On behalf of everyone at the RSPCA Essex South West Branch, we would like to extend our sincere thanks to all of our supporters, donors, volunteers, foster carers, and adopters for your continued support throughout 2025. Your compassion and commitment have made a meaningful difference to so many cats in need across our local community.
Whether you’ve donated, volunteered your time, opened your home as a fosterer, or adopted a cat in need, every contribution has played an essential role in helping us provide care, safety, and second chances. Your support allows us to continue our work and offer hope to animals who may otherwise face an uncertain future.
We once again would like to take a moment to recognise that older cats can often take longer to find their forever homes. While they may be overlooked at times, they have so much love and companionship to give, and we remain committed to helping them find the right match. Help us continue to share this message, especially if you have an older cat in your family.
This year, we have also placed a strong focus on engaging with local schools and communities, helping to educate and inspire the next generation about responsible pet ownership and animal welfare. By expanding our outreach and strengthening our presence within the community, we are working to create lasting awareness and a more compassionate future for animals in our area.
We encourage you to read the stories shared in this report and see the impact your support has made over the past year. Every donation, every hour volunteered, and every cat rehomed brings us closer to our goal.
Thank you for being such an important part of our journey.
The RSPCA - Essex South West Branch
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RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
The Committee present its reports and the financial statements for the year ended 31 December 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’.
OBJECTIVES AND ACTIVITIES
Objectives
The objectives of the Essex South West Branch (the Branch) are to support and adhere to the National RSPCA Society (the Society) policies and procedures - to promote kindness and to prevent or suppress cruelty to animals and to do all such lawful acts as the Society may consider to be conducive or incidental to the attainment of those objects. The objectives of the Branch are with particular reference to the area covered by the Branch, ranging from Dagenham & Barking in the South to Epping & Nazeing in the North, Waltham Abbey to the West and Abridge to the East, in accordance with the policies of the Society.
Advancement of animal welfare
Animal welfare concern is our top priority. The Branch recognises animal welfare as a distinctive charitable purpose and focuses its work on prevention of cruelty, providing veterinary care and treatment to animals in need, providing supported care with fully trained staff at the Bed and Biscuits Kennel & Cattery (B&B) based in Romford, and re-homing animals entrusted into our care to a loving home when a qualified vet has given them a clean bill of health.
The Branch animal welfare, although local in nature, has a compassionate and ethical approach which benefits the larger society and continues to help people in need and address issues of animal suffering in general.
Significant activities
The Branch supports the Society's inspectorate in their work by providing financial assistance and emergency accommodation for mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away, in accordance with the Society’s standards. On a case-by-case basis, the Branch will also accept animals from the public, prioritising those cases where the animal is in distress and/or injured. In cases where the Branch decides not to support the animal we would always look to advise or re-direct to other charities more suitable for the situation.
All animals under our care, where appropriate, receive veterinary treatments, vaccination, neutering, microchipping and are assessed for rehoming. Vaccinations and neutering help control the incidence and spread of disease and suffering. The work benefits our local community, including local authorities, as it reduces the incidences of abandonment and cruelty and the public knows that we assist animals in need.
Public benefit
In shaping the Society's objectives and planning our activities, the Trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.
We advocate kindness to animals and provide information and advice to the local community including young people, with the aim of developing empathy to animals at a young age and prevent cruelty in the future. We establish networking with other charities in sharing knowledge and skills and provide volunteering opportunities to those who wish to help and participate in activities that will help us to achieve our work in animal welfare.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Essex South West Branch, like all RSPCA branches, is financially independent of the Society, although we often receive an annual grant from them. Our income derives mainly from donations, legacies, adoption fees and fundraising events.
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RSPCA - ESSEX SOU TH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
ACHIEVEMENT AND PERFORMANCE (CONTINUED)
Charitable activities (continued)
Having changed our local veterinary provider to Hills Park Veterinary Group, signing a service agreement, effective from 1 April 2025, our cat rehoming activities increased in 2025, with 42 cats being taken into our care and 39 rehomed.
With our increased intake of cats, the Society’s new care contribution fund, which was set up to contribute to the care of animals signed over to RSPCA branches, by the Inspectorate, for up to 90 days, was well received, providing £9,980 of income in 2025. This fund ended in September, so we hope to grow our fundraising in 2026.
| In our care 31/12/24 |
In our care 31/12/24 |
2025 (2024) | 2025 (2024) | In our care 31/12/25 |
In our care 31/12/25 |
|||
|---|---|---|---|---|---|---|---|---|
| At B&B | Transferred to RSPCA |
In foster care |
||||||
| Taken | ||||||||
| In foster |
animal | Euthanised | ||||||
| into our | Rehomed | At B&B | ||||||
| care | centers or | or died | ||||||
| care | claimed by owner |
|||||||
| Cats | 1 | |||||||
| 8 | 1 | 42 (22) | 39 (14) | 3 (-) | 2 (-) | 6 | ||
The numbers in brackets relate to 2024 figures.
Our Branch social media accounts continued to grow in 2025, with a growing number of followers on Instagram and TikTok and more email newsletters. We are now proud to have video reels regularly posted and hope we will continue to grow!
Our new partnership with a local Pets at Home store raised £779 during 2025, and we look forward to continuing to work with them in 2026.
Our part-time Branch Administrator has performed several successful talks at schools and created new community relationships for our Branch.
However, despite our ongoing efforts to strengthen our fundraising, grow our social media presence, increase adoptions, and expand our reach within the community, we continue to face challenges in securing regular donations.
Investment performance
A review of investment performance is included in the investment section within the financial review section.
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RSPCA - ESSEX SOU TH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
CASE STUDY
ASTER
Aster came into our care as a tiny kitten after being discovered in a restaurant under very concerning circumstances. She was rescued before any harm could come to her, but the experience left her frightened and withdrawn. From the very beginning, Aster kept her distance from people, showing little interest in interaction and preferring to stay hidden.
During her time in care, Aster remained particularly reclusive. She struggled to build trust and rarely sought comfort or companionship, making it clear that she would need a very special home, one that could offer her the time, space, and patience she so clearly needed.
When Aster was adopted, her new family understood that progress might be slow. In her new home, she spent much of her time hiding under beds and avoiding contact.
However, with consistent care, a calm environment, and gentle reassurance, Aster gradually began to change. Over the course of a few months, she started to venture out more, becoming increasingly curious and comfortable in her surroundings.
Today, Aster is almost unrecognisable from the frightened kitten she once was. She is now a happy, affectionate, and cuddly cat who actively seeks out attention and enjoys being close to her family… as you can see in the photos!
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RSPCA - ESSEX SOU TH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
FINANCIAL REVIEW
Investment policy and objectives
The Trustees have wide powers of investment governed and restricted by the Royal Society for the Prevention of Cruelty to Animals Investment Act 1958. The Branch needs to have quick and easy access to sufficient funds and so consider the most appropriate policy to hold funds is in a Bank Santander current and savings account. To increase the return earned on funds, £250,000 is held as income bonds with National Savings and Investments (NS&I), earning interest at a rate of 3.30% AER as at 31 December 2025.
The Trustees consider the future return on the Branch’s investments to be satisfactory.
Reserves policy
The Branch holds reserves in order that the level of service provided for animal welfare is maintained should there be a reduction in incoming resources. With the uncertainty in our incoming resources, we have kept our reserve policy to a level that allows resilience and capacity to manage unforeseen financial difficulties. Reserves relate to funds that are freely available for the Branch’s general purposes or can be restricted if they are for a specific purpose only.
The Trustees have established a policy whereby the unrestricted funds not committed and held by the Branch should be at least twelve months of the resources expended. The resources expended in the year were £86,398 (2024: £69,331). The Branch has unrestricted reserves represented by net current assets of £287,102 (2024: £325,331), which covers the resources expended by 3.0 times (2024: 4.7). The adequacy of the reserves policy isreviewed annually.
Financial review
A net expense of £38,229 resulted in the year (2024: £3,230), which includes £329 of legacy income (2024: £26,559). The major items of expenditure remain as boarding fees, veterinary costs, administration support wages (via an agency) and the Society regional contribution. The £34,999 difference compared to last year is mainly due to the reduced legacy income and increased costs. Direct charitable expenditure increased from £46,328 to £55,329 (19%) compared to 2024, due to increased veterinary fees as more cats were taken in. Stripping out the legacy income, income increased by £8,298 compared to 2024, mainly as a result of the increased care contribution fund received from the Society. The increase in rehoming fees offsets the reduction in fundraising and investment income.
There are no restricted funds. Unrestricted funds of £287,102 (2024: £325,331) are general funds held to support the charity’s ongoing operations and cash flow requirements. The level of reserves remains relatively high, primarily reflecting significant legacy income received in prior years (2021 and 2022). However, the charity operates in an environment where key income streams - including legacies, donations, and fundraising are inherently unpredictable and sensitive to wider economic conditions. At the same time, operating costs, particularly veterinary and animal care expenses, continue to rise and are expected to exceed income generated from rehoming and related activities.
Based on current projections, the charity anticipates operating deficits on a month-by-month basis during 2026. In response to this volatility, the Trustees have adopted a prudent reserves policy, maintaining sufficient liquid funds to cover at least twelve months of core operating expenditure. This provides resilience against income fluctuations, unforeseen costs (including complex veterinary interventions), and supports continuity of services.
The Branch is also considering future development opportunities to enhance its animal welfare services. These may include potential investment in facilities, such as increasing cattery capacity, acquiring or adapting space to accommodate a greater number of animals, and improving existing infrastructure to support broader service delivery. While such plans remain subject to financial viability, the maintenance of higher cash reserves reflects both the need to manage operational uncertainty and to retain the capacity to progress these developments where appropriate.
Cash reserves are therefore held in low-risk, highly liquid investment vehicles to ensure accessibility when required, balancing the need for security with the ability to meet ongoing and unexpected cash flow demands.
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RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
FINANCIAL REVIEW (CONTINUED)
Going concern
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Branch to continue as a going concern. The Trustees make their assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements.
The Board of Trustees has a reasonable expectation that the Charity has adequate resources to continue in existence for the foreseeable future.
FUTURE PLANS
With animal welfare being the Branch’s top priority, the Trustees have agreed to concentrate on a few but effective operational, tactical and strategic initiatives covering areas such as:
-
Volunteers, to continue our volunteer recruitment drive. This includes new potential Trustees and building on our cat fostering network.
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Fundraising, to continue to increase methods and channels.
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Marketing and Social Media, to try and increase our mailing list and extend membership.
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Education, this is mainly through social media, but we hope to increase the number of visits we do to schools and clubs.
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Long term development, for example, this may involve development of our own cattery. This particular investment would be funded by the Branch’s cash reserves and corporate sponsorships.
In addition to increasing the Branch’s capacity to grow our animal welfare activities and intake of animals, these initiatives may generate revenue to bolster future income, protect reserves, maintain our liquidity requirements and enable the reinvestment of broadening our animal welfare.
We look forward to continuing the Branch work with a strong Board of Trustees, volunteers and our two Branch Administrators, offering different skills and expertise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Branch is controlled by its governing document, a deed of trust. The Branch is constituted as an unincorporated charitable association. The Branch operates as an autonomous branch of the Society subject to The Branch Rules 2012 alongside the accompanying updates of these rules (updated August 2022) and is separately registered with the Charity Commission.
Organisational structure
Committee members are elected at the Annual General Meeting (AGM) from the members of the Branch. Each candidate is nominated by at least two eligible branch members and must receive the votes of at least fifty per cent of the eligible branch members present and voting. All Committee members must be Society members for a minimum of three months on appointment. Up to three co-opted Committee members may be co-opted by the Committee to hold office until the next AGM. The Committee may at any time appoint a replacement Committee member from eligible branch members to fill a causal vacancy. The Committee members are Trustees of the Branch and are briefed on their responsibilities as Trustees prior to their acceptance of the role. The Trustees hold meetings usually every 1-2 months at which decisions are made, tasks are delegated for actions, risks are assessed and written reports on the Branch's financial position and activities are reviewed. Minutes of each meeting are kept.
The Society’s animal welfare work is reported by the Society's Chief Inspector in the London East Group and the Society’s Branch Partnership Manager (BPM). All Trustees are volunteers and the Trustees carry out their duties on a voluntary basis.
Induction and training
New Trustees, other volunteers and agency resources are provided with an induction pack the Branch has created to ensure they have all the relevant literature required. Training provided by the Society is available and attended where applicable.
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RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT(CONTINUED)
Risk management The Branch has carried out a review to identify major risks and has taken steps to mitigate them. The major risks identified are:
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insufficient Trustees and volunteers to continue;
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veterinary services - scarcity of industry capacity and rising national costs;
-
cost to income ratio attributable to an increase in animals and above routine treatment because of cost of living and affordability;
-
a reduction in fundraising activities that affect the level of protection of operating income and reserves; and
-
• adverse publicity and loss of reputation due to misconceptions of our and the Society’s activities, or due to error or fraud.
At the date of this report, it is the opinion of the Trustees that the Branches policies, procedures and controls are adequate to minimise the possibility of financial loss through error or fraud and to maintain the future financial viability of the Branch.
Related party relationships
As described above the Branch operates as a branch of the Society. Details of transactions with the Society and other branches of the Society are set out in note 8.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
208381
Principal address
Winsley’s House High Street Colchester CO1 1UG
Trustees
Ms Manisha Aatkar
Mr David Stewart Andrews - Chair
Ms Sharon Jacqueline Gillett - Treasurer Ms Joey Kapff (resigned 18/12/2025) Ms Laura Monaghan Ms Amina Sahbegovic
Independent Examiner
Community360 Winsley’s House High Street Colchester CO1 1UG
Bankers
Santander Business Banking Bridle Road Bootle L30 4GB
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RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to
-
select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Charity SORP.
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make judgements and estimates that are reasonable and prudent.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the Board of Trustees on 28 May 2026 and signed on its behalf by:
Ms S Gillett – Trustee, Treasurer
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RSPCA - ESSEX SOUTH WEST BRANCH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA - ESSEX SOUTH WEST BRANCH
Independent examiner's report to the Trustees of RSPCA - Essex South West Branch (the charity) I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no 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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed:
Dated: 29/05/2026
Address: Community360 Winsley’s House High Street Colchester CO1 1UG
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RSPCA - ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Investment income Donations and legacies Direct charitable expenditure Administration expenditure Total Fundraising and collection boxes Subscriptions Rehoming fees Care contributionfund Society grant 8,574 3,022 ,169 809 405 4,860 9,980 20,519 325,331 287,102 55,329 31,069 86,398 (38,229) 8,574 3.022 809 405 4,860 9,980 20,519 325,331 48,169 287,102 55,329 31,069 86,398 (38,229) Notes 2 - - - - - - - - - - - - - - Unrestricted funds £ Restricted funds £ INCOME AND ENDOWMENTS FROM: Total Charitable activities EXPENDITURE ON: Charitable activities NET EXPENSE RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 48 2025 Total funds £ |
9,875 2,097 792 1,680 862 21,816 28,979 2024 Total funds £ |
|---|---|
| 46,328 23,003 66,101 |
|
| 69,331 | |
| (3,230) | |
| 328,561 | |
| 325,331 |
The notes form part of these financial statements
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RSPCA - ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
| Unrestricted funds: General fund Debtors Prepayments and accrued income Cash at bank Amounts falling due within one year 5 6 Notes (3,097) 287,102 3,999 963 285,237 290,199 287,102 287,102 - - - - - 4 - - - FUNDS CREDITORS NET ASSETS TOTAL FUNDS CURRENT ASSETS NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Unrestricted funds £ Restricted funds £ |
3,999 963 285,237 290,199 287,102 287,102 (3,097) 287,102 287,102 287,102 325,331 325,331 3,420 27,691 297,621 328,732 325,331 325,331 325,331 (3,401) 2025 Total funds £ 2024 Total funds £ |
|
|---|---|---|
The financial statements were approved by the Board of Trustees on 28 May 2026 and were signed on its behalf by:
Ms S Gillett – Trustee, Treasurer
Mr D Andrews – Trustee, Chair
The notes form part of these financial statements
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RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
General information
RSPCA – Essex South West Branch is a charitable unincorporated association registered in the United Kingdom. The address of the registered office is given in the charity information page of the financial statements.
The nature of the charity’s operation and principal activities are to promote the work and objectives of the Society – to promote kindness and to prevent or suppress cruelty to animals by all lawful means, with particular reference to the area of the branch in accordance with the policies of the Society.
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financialreportingstandard102 - reduceddisclosureexemptions
The Branch has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Going concern
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make their assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the Branch has adequate resources to continue in existence for the foreseeable future.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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Investment income is included in the financial statements when received.
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Legacies are included in the financial statements when the Branch is legally entitled to the income and the amount can be quantified with reasonable accuracy.
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Online donation income and gift aid is included in the financial statements net of platform and processing fees.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Governance costs
Governance costs include costs of the preparation and examination of statutory financial statements, the costs of Trustee meetings and cost of any legal advice to Trustees on governance or constitutional matters.
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RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES (CONTINUED)
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Debtors and prepayments
Debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
Cash at bank
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less.
Liabilities
Liabilities are recognised when there is an obligation at the statement of financial position date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Branch anticipates it will pay to settle the debt.
Judgements and estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the financial position date and the amounts reported in the statement of financial activities during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
The Trustees do not consider there to be any critical accounting judgements, estimates or assumptions.
2. INVESTMENT INCOME
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| NS&I income bonds | 8,287 | - | 8,287 | 9,431 |
| Bank interest | 287 | - | 287 | 444 |
| 8,574 | - | 8,574 | 9,875 |
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RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| VAT Other debtors Trade creditors Accrued expenses and deferred income - 3,097 3,097 Donations and legacies Direct charitable expenditure Administration expenditure Total Fundraising and collection boxes Subscriptions Rehoming fees Care contribution fund Society grant Investment income 28,979 66,101 2,097 792 1,680 862 21,816 9,875 46,328 23,003 69,331 328,561 325,331 (3,230) 3,989 10 3,999 - - - - - - - - - - - - - - DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR REDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR INCOME AND ENDOWMENTS FROM Total Charitable activities EXPENDITURE ON Charitable activities NET EXPENSE RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD Unrestricte d funds £ Restricted funds £ 2025 £ 2025 £ |
325,331 66,101 46,328 23,003 69,331 391 3,010 3,401 3,334 86 3,420 28,979 328,561 2,097 792 1,680 862 21,816 9,875 (3,230) Total funds £ 2024 £ 2024 £ |
|---|---|
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
6. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | |||
| At 1/1/25 | in funds | At 31/12/25 | |
| Unrestricted funds | £ | £ | £ |
| General fund | 325,331 | (38,229) | 287,102 |
| TOTAL FUNDS | 325,331 | (38,229) | 287,102 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | infunds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,169 | (86,398) | (38,229) |
| TOTAL FUNDS | 48,169 | (86,398) | (38,229) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | |||
| At1/1/24 | in funds | At 31/12/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 328,561 | (3,230) | 325,331 |
| TOTAL FUNDS | 328,561 | (3,230) | 325,331 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 66, 101 | (69,331) | (3,230) |
| TOTAL FUNDS | 66,101 | (69,331) | (3,230) |
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RSPCA - ESSEX SOU TH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
7. TRUSTEES' AND STAFF REMUNERATION AND BENEFITS
There were no Trustees' remuneration or other benefits, and no staff who received employee benefits of more than £60,000, for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustee expenses
There were no Trustees’ expenses reimbursed to Trustees, whilst acting in their capacity as a Trustee, for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Average number of staff (employed by an agency)
During the year the average number of part-time staff was 2 (2024: 2), equivalent to approximately 0.9 (2024: 0.7) full-time members of staff.
8. RELATED PARTY DISCLOSURES
The Society, all branches of the Society and affiliated RSPCA animal homes and hospitals are considered related parties.
The Branch receives income and purchases goods and services from the Society. In 2025 the value of grants received was £20,519 (2024: £21,816), with £6,064 (2024: £6,064) deducted towards regional contribution costs. In 2025 the Branch also received £9,980 from the care contribution fund (2024: £862). In 2025 the value of purchases was £434 (2024: £480). The Branch also paid £258 (2024: £414) in legacy service administration fees to the Society.
In 2025, the Branch paid another branch of the Society £112 in boarding costs and £61 to cover vet fees.
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RSPCA - ESSEX SOUTH WEST BRANCH
DETAILED STATEMENT OFFINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Donations Gift aid Legacies Society regional contributions Veterinary fees Boarding fees Food, litter, toys, beds etc. Fundraising and collecting boxes Membership subscriptions Rehoming fees Care contribution fund Society grant NS&I income bondsand bank interest Administration support wages Insurance IT software Printing, postage and stationery Sundries Telephone Advertising Society legacy service administration fee Governance costs Independent examination fee Support costs Other Investment income Charitable activities Total resources expended Net expense Total incoming resources EXPENDITURE Charitable activities INCOME AND ENDOWMENTS Donations and legacies |
2,630 63 329 3,022 8,574 809 405 4,860 9,980 20,519 36,573 48,169 6,064 11,767 35,980 1,518 55,329 29,143 434 293 122 113 252 4 258 450 31,069 86,398 (38,229) 2,129 291 26,559 28,979 9,875 6,064 4,020 35,868 376 46,328 20,684 479 290 146 35 425 80 414 450 23,003 2,097 792 1,680 862 21,816 27,247 66,101 69,331 (3,230) 2025 £ 2024 £ |
|---|---|
This page does not form part of the statutory financial statements.
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