O RSPCA MEDWAYWEST Annual Report2025 2025wasayewforch•andrrfrowthfor the BraKh as we headtowxtsa newera of anlm&welf BreaichACcoiiitslorllkila8tfin￿Ia1ye￿￿￿lb9a¥￿￿lOrthl1atthOA￿￿ ah1¢o*arnkna¥allalAetOBr￿l ## **R S P C A** # **MEDWAY WEST BRANCH** ## **ANNUAL GENERAL MEETING** You are cordially invited to attend the Annual General Meeting of RSPCA – Medway West Branch ## On ## **Wednesday 13[th] May 2026 at 6:00pm** ## **At The Parsons Memorial Clinic, 174 Walderslade Road, Chatham, Kent ME5 0PQ** ## **AGENDA** 1. Chairman’s Address and Welcome 2. Apologies for Absence 3. Adoption of Minutes of Last AGM 4. Matters Arising 5. Adoption of Branch AGM Report and Accounts 6. Kent Inspectorate Group Report 7. Election of Committee Members 8. Election of Auditors 9. Any Other Business **PLEASE LET THE BRANCH KNOW (when returning the attendance slip) IF YOU CAN SUGGEST ANY ADDITIONAL ITEMS FOR THE AGENDA.** Soft drinks and light refreshments will be available together with a selection of RSPCA goods for sale. You are welcome to bring guests but only members will be able to vote and, in order to help us organize refreshments, please complete and return the enclosed attendance slip, which also gives you the opportunity to nominate Committee Members if you wish. ## **PLEASE NOTE:** **It is VITAL that members make every effort to attend the AGM as, if not enough members are present, we will be unable to hold the Meeting and, to comply with - Charity regulations, the AGM will have to be re organized. This means using even more precious funds on administration that we would much rather spend on the animals.** ## Chairman’s Report 2025 RSPCA Medway West Branch has spent a year being devoted and dedicated to a dramatic revamp. This year has seen a truly successful welfare policy supporting neutering in the area and working closely with the Inspectorate. It has been a joy having Inspectors updating us on our support in committee meetings. A food bank that was desperately needed in the area, we have used social media and days in Pets at Home to spread the news of our food bank. The size of the food bank has grown to a level we never expected. With the support of Amazon donations shared with us by Kent North West Branch and Pets at Home Lifelines we have been able to keep up with the demand. We have got on top of some well needed maintenance; the fresh painting is mostly complete with just final touch ups. The ball pool roof has been replaced, new flooring in the clinic meets compliance and an updated fire system. October we were pleased to show Vanessa Whitfield who is the Lead Vet for the Branches of the RSPCA around our consult rooms and discussions were had about getting ready to open our veterinary clinic. During the year our BPM Amanda Rooney left our Branch as her area had changed. We were introduced to Natalie Eisel who then left the role at the end of 2025. At present we have not got a BPM allocated to RSPCA Medway West Branch. Kevin Morton has done an amazing job as Acting Branch Manager. He has updated systems and computerised us making us efficient. Kevin Morton has been working hard on gaining us the CIO status where we have suffered a few delays. But we are pleased to say that we are moving forward with the CIO status and hopefully soon we will have news from the National Society and our new charity number. The committee is excited for 2026! H. Thomas Chair ## **Treasurer Report 2025** Well, what can I say regarding the changes we have seen over the last year to say it’s been momentous is an understatement! The clinic has been through a total refurbishment from top to toe and now we can see our thoughts and ideas coming into the final phase. With the very generous legacy from June Finch of £72,750 we have been able to completely rebuild and almost refurnish to a high standard. These legacies will have a huge impact on our future, and we can’t thank these special people and their families enough. What a memorial to June Finch that we can now help more people in the community than ever. We are looking forward to searching for a vet and veterinary nurse. Even though we have not been able to have a running practice over the past year, we have continued to fundraise by the means of quiz nights, kindly run and hosted by Marc Carr and Sue Smith, the pair make the events a fun night while raising money for the Branch. We still managed to have our Christmas, Easter and Summer fund raising events well done to staff and volunteers for their efforts to make this happen. Our charity shop in Strood continues to bring in an amazing sum! The shop has also seen changes in the way it operates such as the use of card machines, but these changes have been for the better for us all. It’s really been a year of work of highs and lows but together as one team we are nearly there. L Warren Honorary Treasurer ## **Trustees Report** ## **Organisational Structure** The Society for the Prevention of Cruelty to Animals was founded on the 16[th] June 1824 and granted the “Royal” prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932. The work of the society is governed by the RSPCA Act and by the Rules of the Society. Membership of the Society is by subscription and may be on a life, annual or junior basis. The Society is managed by an elected Council who, subject to the rules, control the affairs, funds, property and proceedings of the Society. They are assisted in the administration of the Society by a central organisation, headquarters and branches. The Branch is governed by a committee who are trustees of the Branch. They have individual and collective responsibility for the management of the Branch and its funds. Subject to the overall supervision of the Society, the committee controls and monitors all the fundraising and animal welfare initiatives of the Branch including the work of The Parsons Memorial Clinic. ## **Objectives and public benefit statement** The RSPCA Medway West Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the areas of Chatham, Rochester, Gillingham and the Isle of Grain. The objectives of the Branch 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. The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. **We have complied with the duty under the charities act 2006 to have due regard to public benefit guidance published by the Commission** . ## **Advancement of animal welfare** Under the Charities Act 2006, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. The Branch’s animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch’s main activities and demonstrates the benefit provided to the public _(in italics)_ . All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit. ## **Charitable activities pursued for the public benefit** Details of the Medway West Branch activities can be found within the individual Trustees reports. We support our local Inspector[s] by [ _taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away_ ] _. The Society’s Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to ‘the prevention or suppression of cruelty’ part of the RSPCA objectives and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole._ We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through our welfare scheme. _This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment._ During 2025 we treated 498 animals. We provide subsidised neutering of companion animals for those in the Branch area on low incomes. We do this through our neutering scheme. _This work helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter companion animals, thereby promoting responsible pet ownership._ We respond to enquiries (both direct and via the Society’s national call centre) from the public about animals locally. _The public benefits from knowing that we can intervene to assist animals in need._ We offer free animal care advice at our clinic and on our website. _The public benefits through the promotion of responsible pet ownership_ . Within the terms of our governing document, we support the National Society, other RSPCA branches and other local animal welfare charities by taking in and rehoming animals from other Branch areas and boarding case animals for the National Society if required. We provide volunteering opportunities for those who wish to support our work, including trusteeship, fundraising, providing work experience placements for schools, colleges and back to work initiatives. _This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding._ The cost of maintaining the Clinic, providing appropriate levels of care for animals awaiting rehoming and undertaking pro-active animal welfare in the local community meant that the Branch spent £235,083.00 during the year. The Branch funded this activity from incoming resources of £218,293.00 this included over the counter income from the clinic itself, adoption donations, fund raising, legacies and interest. ## **Risk Analysis** The Branch has carried out a review to identify major risks and has taken steps to mitigate them. (Original copies of the Risk Management Policies and Reserves may be viewed at The Parsons Memorial Clinic) The major risks identified are: 1. Loss of reputation through error or fraud. 2. Loss of income through error or fraud. 3. Insufficient trustees for the Branch to continue. 4. Insufficient volunteers for fundraising and animal care activities. 5. Insufficient funds to cover the costs of the clinic and other animal welfare activities. It is the opinion of the Trustees that the Branch’s policies, procedures and controls are adequate to mitigate financial and reputation loss through error or fraud to maintain the future financial viability of the Branch. Steps are to be taken to address the issues of the recruitment of further trustees and volunteers. ## **Reserves Policy** The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. The Branch has designated funds of £37,000 for shop and clinic repairs, computer upgrades and for our welfare and veterinary assistance. Reserves in this context mean funds that are freely available for the Branch’s general purposes after all commitments have been met. The Branch has unrestricted reserves of £205,489.00. Such reserves represent approximately 10.5 months expenditure based on gross expenditure, minus funds spent on repairs and upgrading. It is the opinion of the Trustees that the existing reserves are sufficient to meet any reduction in incoming resources. ## **Investment Policy** As of 31[st] December 2025 the Branch investment policy was: 1. That the higher rate account balances should not fall below the reserves level. 2. That current account balances should not fall below £35,000.00 (£30,000 for the Branch account and £5,000.00 for the clinic account) The Trustees recognise that this policy should be reviewed on an annual basis following the publication of the audited annual accounts for the previous year. ## **Statement of Trustees Responsibilities** Under the Charities Act 1993, the Trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the Medway West Branch at the end of the year and of its incoming resources and the application of such resources during the year. In preparing the statement, the Trustees are required to: 1. Select suitable accounting policies and apply them consistently. 2. Make judgements and estimates that are prudent and reasonable. 3. State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of accounts. 4. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity at that time and enable the Trustees to ensure that any statement of account prepared by them complies with the regulation under section 42(1) of the Charities Act 1993. The Trustees are responsible for safeguarding the assets of the Charity and for taking reasonable steps for prevention and detection of fraud and other irregularities. Signed on behalf of The Medway West Branch Hon. Chairman Helen Thomas Hon. Treasurer Lois Warren Date: 8/4/26 ## Branch Managers Report 2025 2025 has very much been a restorative year for the Branch and we have continued our march towards CIO (Charitable Incorporated Organisation) status, this will offer us better flexibility in a charity sector affected by the current cost of living crisis, meaning we can operate under certain favourable business conditions whilst still being a charity and working towards our charitable aims. In early 2025 the decision was taken to open a full-time veterinary clinic which includes employing our own Veterinary Surgeon and Vet Nurse, initially this will start with consults only, but we hope this will lead to the Branch being able to offer low-cost neutering/dentals and on to more specialist surgeries. After the Branch made the difficult decision at the end of 2024 to cease rehoming and concentrate on future operations, a robust welfare policy was established so we could still provide much needed support for people in difficult financial situations, through this welfare policy we have helped hundreds of animals including numerous inspectorate animals in need. Manor vets (who kindly offer 10% off treatment for our clients) have seen over 300 animals this year with a log number from ourselves. It's been a difficult year for fundraising as it has for every charity, however, we established an important partnership with our local Pets at Home (Gillingham Branch) which has given us a platform to raise more funds and awareness of what we do at the Branch. We still run a very successful food bank and supply various human food banks so people struggling can pick up food for their pets when they visit to pick up food parcels for themselves. In 2025 we gave out 16,356 food items, 676.87kg of biscuit and 1640 treats/supplies. In August we took on a new member of staff, Jake Morton joined us on a temporary basis primarily in a maintenance role, however, he has proven very proficient in managing our foodbank. A big thank you to Chantal Morton, our dedicated admin assistant as she enters her 24th year in the RSPCA, she continues to be the most pivotal cog in the wheel taking on some very important tasks and taking on the role of volunteer coordinator. Thank you to our reception team volunteers, Dave Downard and Jill Watts who help to keep our Branch running smoothly. Thank you to all the committee members and the brilliant Inspectorate team led by Chief Inspector Nick Wheelhouse. And finally, a big thank you to all our members and supporters. Kevin Morton Branch Manager ## Charity Shop Annual Report 2025 2025 was a challenging year for the Medway Branch but once again our shop came through it and had an amazing year. The introduction of card machines in July helped us raise more much needed funds to help with our welfare work and our new clinic building, with the increase in the use of cards (roughly 64% of all payments in retail are now card payments) we introduced the machines to help us capture sales that we may have missed out on, this has also made it easier for customers to payment quickly and stress free. Thank you to the shop staff Emma, Wendy and all the volunteers. If you haven’t visited the shop, please do so at 25 Wells Road, Strood, ME2 2PW. Kevin Morton Branch Manager ## Kent Annual Branch Report ## **Branch Report 2025 - Inspectorate Group Kent** - Chief Inspector Nick Wheelhouse 12709 - Deputy Chief Inspector Deborah Rutherford 15892 - ARO Brian Milligan 11516 - ARO Georgia Shelton 18860 - ARO Adam Tasker 17473 - ARO Poppy Turk 18583 - ARO Becca Wilkie 18857 - Inspector Clive Hopwood 16768 - Inspector Kirsten Ormerod 16741 ## **Welcome to the 2025 Kent Group annual branch report** A few team changes in 2025 as we said goodbye to three officers: ARO Wayne Baker and ARO May Bell, who left to follow new career paths and Deputy Chief Inspector Tina Nash who has been deservedly promoted to Chief Inspector of the Surrey group. We thank them for their hard work in 2025 and wish them our best! Rosie Russon has returned to her secondment within the Wilberforce team, providing vital training packages and face to face training for officers on the changes to the Wilberforce system. We also welcomed AROs Georgia Shelton and Becca Wilkie to our group as fully trained Animal Rescue Officers As you all know, the RSPCA have gone through a rebranding process and our officers are now in a new style uniform with new signage on our vehicles. I’m happy to say that most of our centres and branches are now aligned and have now got their new signage too. The way in which jobs are tasked to our officers has changed this year to a system called Required Resource. This way of working means that an incident is owned by an individual officer and they see it through to its completion. It is hoped that this method increases ownership of an incident and that members of the public we’re working with experience more continuity to hopefully yield a more successful outcome. Kent were one of the first groups to trial this new process and it has now been successfully rolled out nationally. The cost of living crisis still is ever so present in the area. The food banks are continually being used and we have brought more pet food to pet owners in the area who have fallen on difficult times. We have been able to utilise various funds from branches and the Regional Inspectorate Welfare Fund. This has been able to help many people over the years which has been greatly appreciated by most we have helped. But the main thing it has helped the lives of the pets they had and improved their lives as well as the owners. The number of calls to our National Control Centre (NCC) is as high as ever so a system has been developed to help us prioritise cruelty and neglect cases but this has had an impact on our ability to respond to wildlife collections. If the workload in our area gets too high then we are placed in the RED zone so all collections are diverted to other local wildlife groups. We have been in the RED for a large proportion of the year. Thankfully now, we have been in the GREEN and we have seen an increase in wildlife callouts and rescues much to the delight of our team. ## **Cases** Dealing with case investigations is not an easy part of the job faced by the Inspectorate and the decision to progress to a case investigation is not something that is taken lightly. Officers will always do what they can to keep an animal in situ and support the owners to make improvements, particularly with the cost of living crisis continuing, however the increase in cases has shown that, although the cost of living is affecting more and more pet owners in the community, there is still an increase in serious cases of neglect and cruelty. In summary: Adult Written Cautions issued - 10 Prosecutions - 9 Awaiting decisions - 12 2025 unfortunately saw the end of the Inspectorate IET (initial emergency treatment) payment option for use at vets. This fund was useful to pay for the treatment of injured stray cats. The response to this from vets has been mixed but we are aware of a Vets obligation to treat animals as per the RCVS oath. Thankfully, as ever, our branches have stepped up to the mark and provided lots of support to help us to help some of the people we work with. We do have access to the Inspectorate Voucher Scheme too. Without the support of the Regional Board and Branch networks, we would simply not be as effective in rescuing animals in all sorts of predicaments. The field officers are under significant pressure and your continued patience and support is very much appreciated. Your work in supporting members of the public with funding, helping rehome unwanted animals, and caring for the sick and traumatised is to be commended. It can be a thankless task but I can assure you my team and I fully appreciate the hard work you and your teams put in. In Kent we helped rescue, collect and rehabilitate thousands more animals from situations that would have resulted in severe injury and suffering. Within the Kent group you have officers who specialise in wildlife and care, exotics, and equine rescue to name but a few. Our thanks goes out to our team of Animal Rescue Volunteers, who continue to provide support to the Inspectorate Group, Branch Network and Animal Centres. They will often travel huge distances to move animals to new homes or other centres. Their work is invaluable in supporting the Inspectorate group, allowing officers time to continue to work on incidents of cruelty and neglect and allowing us to respond quicker to these calls. We now have volunteers who have received extra training to allow them to deal with larger wildlife and dogs, with access to more specialised equipment. We wish to offer our thanks to Kent Police for their invaluable assistance in exercising their powers of entry, search, seizure and occasionally arrest of people who mistreat their animals. Our thanks also goes to Kent Fire and Rescue Service for the many occasions that they have helped with rescues of animals that have got themselves trapped or in difficulty and we have needed their equipment and manpower to resolve the situation. Of course we have not forgotten the RSPCA animal centres that take in our animals, care for them and eventually rehome them. Our sincere thanks to the Branch catteries and kennels that board, care for and rehome our animals, usually at very short notice and at the most inconvenient times, and to the experts who care for our sick and injured wildlife until they have been rehabilitated and are able to be released back into the wild. We are also supported by Veterinary Practices from all across Kent. The support they provide helps us bring justice for animals, and support for the sick & injured. We work with other charities such as World Horse Welfare, The British Horse Society, Folly Wildlife Hospital and numerous more. We are most grateful to them all. Finally, on behalf of everyone in the Kent group, a big thank you to all of the Branches, members and volunteers for making us feel so welcome at your meetings and for all the difficult and invaluable work you have done throughout 2025. Without you dedicating your time and efforts we would not be able to achieve all that we do. Here are some examples of the many jobs we dealt with in 2025 in your branch areas... ## **Ashford, Tenterden and District** Starling with a leg stuck in a gutter, unfortunately our ladders were too short to reach. Kent Fire & Rescue attended within minutes to assist. The bird was checked over and released in situ Female mallard duck tangled in fishing line in the middle of a lake in Ashford. SWR attended to help assist. The duck was successfully caught but unfortunately had to be PTS due to an open wing fracture caused by the fishing line 🦆 🎣 4x male domestic rats were brought into Cinque Ports vets Kingsnorth Ashford by a MOP who found them left in a pink carrier in a communal garden. After veterinary examination one was found to have a respiratory infection which is now under treatment, the rats body condition was also slightly underweight. The rats were taken to RSPCA Canterbury branch where they will remain until there are ready to be rehomed ## **Canterbury and District** A badger cub, with an injured leg, was spotted playing with his friend next to the busy Ash Bypass. He was collected by one of our officers then handed to the East Kent Badger Group for rehabilitation. His friend went safely back to the sett An albino Wallaby was rescued from Dover as it was found in some bushes by a local walker. This was an escapee who was taken for some treatment and is now being looked after. 4 Guinea pigs were found abandoned in Herne Cemetery. 3 of the females were pregnant and managed to survive in the heat. No owner came forward so they have been successfully rehomed. 4 kittens left in an Aldi insulated bag in the doorway of St Dunstan's Church, London Road, Canterbury. All of the kittens survived their ordeal but no owner came forward although we have a pretty good idea of where they were from due to some intel from the local community. There was not enough evidence to pursue this though. ## **Isle of Thanet** This tiny gull chick had fallen from its “nest” on the top of a high rise block of flats in Ramsgate onto a balcony the floor below which was lucky really. The chick was scooped up and the officer was able to locate the keys to access the roof area where the chick was successfully reunited with siblings and parents who were happily swooping in protection A joint work job between the Isle of Thanet branch and the inspectorate to rescue over 150 small furries (rabbits, guinea pigs and 2 swamp cavies) from a dilapidated outdoor enclosure. It took 2 days to remove all of the animals and most of the females were pregnant so multiple branches got more than they bargained for. Big thanks to the branch for their help ## **Medway West** A fox cub found with an injured front paw in Gillingham. He was taken to the Fox Project for some much deserved rest and rehabilitation Herring Gull trapped in a chimney in Medway was rescued by our officers and was taken to Mallydams for a thorough health check before being released. **Kent North West** A young fox cub got caught in football netting at a pub garden in Welling. He was unharmed, released in situ and went straight back down the den to tell his family about the ordeal. The pub landlord was educated about netting and they agreed they will take it down to prevent future accidents 🦊 A cat called Orio was stuck between 2 houses just near Dartford. The gap was only 4 inches and he was about 10 feet inwards. Fire and rescue came to help and they had to drill through the garage wall! Orio was truly stuck (not the thinnest of cats). After about 45 mins of gentle wriggling I managed to pull him out unscathed to the delight of the owner who was present. She took her straight to the vets to get a check over. Oreo was there for approx 2 days. Well done to the fire team!! ## **Folkestone and District** This little cub had been trying to play with some local horses then went to the next field for a rest. After speaking with our wildlife experts at Mallydams and getting some good information from the caller, it was decided that he was too far away from the sett and should be brought in for rehabilitation. This feisty cub got quite the name for himself at Mallydams where he spent the next few months with other cubs Northern Gannet found by a member of the public with netting around its beak. The Gannet was collected and was taken to RSPCA Mallydams to be monitored in case it had ingested the netting. Thankfully the Gannet recovered and was released back to the wild. ## **Kent West, Sevenoaks and Tonbridge** A swan got into a pickle when he crash landed on a Tonbridge rail line. When our officer attended he had become trapped behind a fence in the middle of the tracks, trains were halted and lines temporarily switched off while he was caught. Thankfully he was not injured and was released at a nearby lake on the other side of the station. Female cat and 5 kittens were found on the side of the road on a country lane outside Tunbridge Wells this afternoon and handed in to a vet. All in very poor condition, mum cat very underweight not chipped, with a ruptured left eye, all kittens all have cat flu all dehydrated and have fleas and underweight. They all received the care they needed and were successfully rehomed. – Sale 8[th] Tabletop August In the Carpark of the Branch (174 Walderslade Road 10am–2pm) – – Christmas Table Early Nov Late Dec In the reception of the Branch ## – RSPCA MEDWAY WEST BRANCH # COMMITTEE MEMBERS 2025-2026 Elected at AGM held on 13[th] May 2025 (In alphabetical order) Ms Taryn Chambers 109 Patrixbourne Avenue, Gillingham, ME8 6TY Mrs Brenda Coveney 6 Juniper Close, Chatham, ME5 0NX Mrs Jackie Hazelden 60 Harptree Drive, Chatham, ME5 0TF Mrs Helen Thomas (Hon. Chairman) Greenborough House, Warren Lane, Hartlip. ME9 7XL Mrs Lois Warren (Hon. Treasurer) 260 Walderslade Road, Chatham. 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Thc thorily's IruS￿¢S COrtsi&i Ihol ￿ audtl IS nol Tcquircd iliis lundcr 5cclion 144 121 of Ilic ChotiliL% 2011 lih¢ ChuTili¢5 Aell ond thfyl thn Inde￿nd¢￿I is rteded. li 15 our re5p)llsibiliiy io.. ¢xllminc Lh¢ occounL% uftdcrscciion 145 ofthe 2011 oc¢.. 10 follow Ihe prot¢du￿S Iwd dowi in ihe Gcneml Diw£iions givtn by the ChDTily Cornmiss>on undgr se¢iion 1451511bl ofihc Chwilies Aci lo sitsie Mheihtf poni¢uJor molicts hove comc Iliour fjircnlion. Ilaiix of dtni F.xamintr'i Rt Our exafftin￿H)n (3JfTied oui in llccordonLr willi th¢ gcncrnl DiT¢¢iioll5 given by lljc Chuiiy Commis5ioncrs. An cxaminaiioll includcs o review ofihe tsccouniing Tccords kcpl b> Ihc Chariiy Drmj o (omparison ofiJK occowjls p￿s¢nicd ttysih thosc record5. li ulso in¢lud¢s $ucli rnlliicr5. The prowdure5 uJMkn&ken donoi providc all theevidencc thoi iiould ￿ tequircd in ttTrJdiL ond ¢or6cquellily no opinion ss Eivcn ELS 10 whcther o¢¢ounts pttscni 8'inKllnd fair Yieiv. und the rtKX>rt is limitcd ro th05C tnullcrs s¢i oui in sioiemcni t¢low. Indc nol¢n FxAmintr'$ St*ltmcnl In ￿nn¢￿10n with our oNomiMiiorL w mGiicr comc loour fjiicniion.. which gives us rnsonoblc Cau￿ io txli¢wt th41 in nny moicrid r£S￿L lh¢ wuitemcnts.. LO kLrp tsfL¥>uniiTrE re￿rdS in gCCOTdtsn￿ %%'ith S¢￿10￿ 130 of th¢ Choriii¢5 ACL llThJ 10 Pr¢p￿c ottounts which ¥£ord willi ihe aceouniing r¢cords comply wilh Lhe occouniittg T¢quir¢m¢nts of thc Chllriii¢s A¢1 h&vc rni i*en m¢i-. or 10 VJhi¢h. in our opinioll, Atielllion sknuld ￿ drn15￿ in orthTlO enablc a prop¢r unikr51andin8 of the iccounts a¢hed. S18n￿.... Thompson Elphick Chaneied Cenified Accounthnts, The Corner IIou5C, 2 lligh Aylesfor Keni Mt207BG 8 Awil 2026...............-..-............ Page I RSPCA KENf- MrdwAylVui Sknt¢llle*l Dr FIDIDclal Artlvlii For rbt ytirtlld¢d 3111 Dccemlxr 20ts 31112n02S 31n2n024 VDr¢slrl¢ttd UThwirkied IDrome and fro [h)nw5L4￿ leBB¢i¢S 106.900 33.52 Chotiloblc acLi*?Ii 4,092 21.208 Tr*thD8 EffliTrriiies 106.471 103.415 IN￿￿nE￿i inc4Jrn¢ B26 969 451 Tollll 218293 IS9h20 ReMwrrtJ Eiptlldtd Expejldli*￿ o RDisiThB fiu 111.549 44,329 123J34 119.W4 Tth41 164J 116,790) 14,7•31 Tp¢*l brouibi fonwaTd 360236 364.939 Totsl fylldi tarrkd forw*rd 343A46 Be2 JLSPCA KEh7- NltdM•y West B•l*Tre¢ Sbtti UAIJI DtttmbrrlOLS 31111n025 311JY2024 Vortjlrkied UllYuiA¢i¢d Fuod• 9BJ97 96A Fl%¢d ajstll C¥Trtnt 5.768 [k￿0 Coth or bDnk knd ID ha Toknl Currtit Aw 823J 249.603 268J12 250.724 LIAbiiiilu: 4.671 c￿dI10Th: fallin8th ithin onc y io 5.873 141J49 263J34 N¢1 C¥rrtDI AAUII 343.446 360J4 FVNDS OFTIIE CHARrrY unrestrid￿ inrthn¢ fvTrJs 12 343,446 360236 3603J6 ApFffjv¢d by the Jig*JiAL thgirwfby.. l Awil 2026 P•8¢J RSPCA KENT- Medway Wesi T4oies io Ihe Acfounts For ihe yesr ended 31st Detembtr ZOZS No¢e B*s1s of prepirntlo Basls ofpreparation and asses5mtnt ofgoing tonttrn These accounts havc been prepared under the historic31 ¢ost convenlion wilh iiems ￿COgnised ai cosi or transathion value unle55 otherwise $4ied in the relevani noie{sl lo these accounts. The accounts have bttn prepared it) acco¥d8n¢¢ with.. the S￿lemen1 ofR¢¢ornmended Practice.. Accounlirbg and ReFQrtin8 by Charities pr¢pAring their a¢coiints in aceordanEe wilh the FinHncial R¢poninB SthndaTd Applicable in Ihe UK and Republic of ITel8nd IFRS 1021 issu¢d on 16 July 2014 and with.. the Finllrlcial Reporting Sthndard applicable in the UThiled Kin8dom Republi¢ of Ireland IFRS 102) and the Ch￿Ille$ 2011 and applhcablc rcgulkiions. Golng concern Th¢sc accounts havc b¢¢n Prepared on a going con¢¢rn bosis and the￿ are no msorial ￿￿e￿al￿tIeS rel&ied to events or condiiions thai significeTht doubt on the charity's #bility to niinue going c4)rt¢¢rn. IJ Ch•Dgt of*¢tOUD¢lnz polky The accounts p￿Se￿I a 8nd fair view and the Bccounting poli¢its adopted are those ouilined in 2. IA ChADKts to attOU￿tIng es*lm•tt5 No changes 10 accounting ¢stimal¢s hNv¢ ot¢yrmY in the reponingperiod13.46 FRS 102 SORPI. MAleriil prloryeAr erron No materilll prior ye4r¢rror have been identifEed in the re[￿rtIng p¢riod13.47 FRS 102 SORP). P&8e 4 ASPI'A KTr.'NT. NledwAy WNI For iht)YArtTrdtd Jlil l)rttThlJer 101$ n (ro￿l011t￿l￿ rlte kn helow. ThÈ% incl￿d inth¢ 5titmtMofFinan¢iDI Auisitst8{SoFAI vth¥.' thr bewnuethilled totheTemwccJ". IL ismNe Iildy thaithebwsttts will I￿￿ether￿0￿<￿'. rnt45u￿j wth r¢li&ility. Th￿¢ T￿of£￿ttl￿￿orI4xts liBbilit￿5. orincur* CXPWLqf¥. unlc5J G￿¢5 w¥J w¢othly thcluded in th¢ SOFA when the In¢ffl￿ *¢ n￿1{$ 10 ￿5.12 FIiS102 SORPI. iw'es ￿ iTr¢luded the SOFA rettiw i% prob8blK th• ig. there of thetxet¥tors havee5￿lI￿h￿ thu¢wewffici¢nt &%Kts in theeststc ¢onibtions tKkned k)th¢kw￿ either Mthin th¢ control ¢f￿￿ority orhav¢ TAX douiloqs Gifi Ai¢J rE¢avobltis th(4wnewh¢nthtrei5 &Yaiid thclw*ion from the Lknnor. Any Gift Aid rEwYa¢d (m a is tobe pmofth* gift 15 trt*d&¥￿ wmition ¢0 thc samt fimd4stheiniti￿ don*y)n thIltssth¢th￿lJrthel￿ttts￿f the ar￿7 hève 5Fwified 8wJs ￿E]￿•s￿r￿St fairvolw (th¢atskNmi hwhith th¢ wd¢ould btex¢hqn8td) unJ¢¥ TrrtL￿ of8ODds don*ed fordistnThthiOO wbweficl￿Ie5 is dethttd tob¢ thc f￿rvalU¢￿f thosc tsflheirr¢cwpt ￿dtIkY alr recwi8¢d OD r&eipt. tn the rqKrtIng￿lQ￿. ieh the5￿Ck$ are¢Jirributed. they oRrteWi￿fj as ￿ eXper￿C *thewinBWTNXllrtofthe 5wck* d15tnbJETh. Don*J ￿d5 foryr40ltarew¢￿wd It f￿rv￿￿EthI iniiiol wbith Li the iviDE¥ with ￿t￿r￿dIn8 #(Kk re£owstd inthe ￿￿￿e&￿te¢ On itsS&kth¢vaiueof￿*I& 'kncthne frThn*trfidub8 x*ivitie5'. O(KyJ5 fOr￿.8th￿78￿5e by th¢ tharity fireiw1i4tsl¥tswb￿fiXed￿￿d in¢JwJed' Gifis ￿ kind forusrby the ￿)ty ¥tinduded in th¢ SoFAA% income wheD rtteN&I¢. DoB&tEd D(th￿t￿ scrrir¢s Ond faciliiie8 uJ¢]uded in the SOFA when tettivd ￿ th¢ v¥iueofthesifi K¥th¢ ptovidedth¢V￿L*0fthe wft b¥￿￿￿*Urtd rdiably. f0ciliii￿ cons￿d uwnedi*ly art ty¢f￿WIth t4uivfilent towli1ed￿￿ E¥pm*utsd¢rthe¥•wLWriW¢ SOFA. Thr ¢wditW¢On 5UPPOrt rw. Vol•wt¢srb¢lp Thc FKtpyeui¥ed i%nLM U￿Ude￿ d¢￿1]￿ ￿thei￿lit￿l, r¢r￿ry. y•lllriAlld dlvldè¥di Tell￿ly. Pp8r5 RSPCA KENI.. M¢dwAy Wo*t lo Iht A¢couTrts For IhE yurtAdtd 31it Dt¢tmbtr 2025 E%p¢ndhuTr li•blllties U*blllry rocoyltiD• Liabiliiltr aTt IfCl>8nised ￿ it 15 ll￿re likcly ih8n llErt Ihèi thcre 19 a leBal ty co￿lUctive obliB8lithl cornmillin8 Ihc thari￿ io pay ODI TcsoufL'CS Bnd ihe of ihe obli8QtioD c8N E¢ meL8ured rc&soHable ttrt&iniv. GwtrN•nct a4d support s￿¥￿n costs hav¢ tYcn BIIocBied 8ov¢mèn¢e royt5￿d oth¢rsuprth. GDverwK¢ costs L￿PrISe all ¢05ts involving wblic •ccouniability ofthe chBrityAnd its Mryth rcgulalion 8(MNIpMdiLY. Supy)rt ¢0sls irKlude central fU￿7(￿s Bnd have been ￿loC￿ted 10 adivity Cat¢rri5 C(x)5i5tenl ￿ryth the ￿SCorTe￿￿TLY% ÈB ￿1￿￿￿1178 p￿rtY Costs by flotr gre￿. staff cosis bY￿11th2 s￿1 and thher bylhEifusa8e. Thecknty MB& Th)TcdUthKYpay￿nts durin8 t￿ rewting No 1ftm0f￿¢rrea th￿Ome h&sFK¢n inclvded in the acwmlg. D¢f¢rrtd Inromt Crrdhm Tr charity hB5(Jtd¢trKswhi¢hor¢ me&svdrdAt 5ettl¢rn¢nt Bmoullts less ahytrade di5c4xmts Provknkni for ￿*bIll￿ A lithlityis fflt￿r¢d￿ reiwiiiion at its historic￿ COJA￿j then subsequentlyJr*sswcd atth¢ bcs¢ errirn*¢of Erntyjrt req￿l￿d w 5¢tt1e th¢obliBAtM)n #t reprtu￿ d81£ k nTh*tttlAI IRifrumtNts Tr chfirityacLwnts forbssic fIn￿CIal I￿5￿￿n¢￿ts on Yecognition as rKr 10.7 FRS102 SORP. Sub5CqWt rn¢a5llfemBnt is pgyagrapts 11.17 to 11.19. FRS1O2 SORP. L4 ASSETS T•Dgible fixed for by th•rity The5¢ ue copilali5ed If￿￿ye8n ￿ u*d forrtNxe than ort yC8r, and &￿tat £l.(KMI Tr &peel￿￿rat¢S ¢iirrently iTLW¢ forfixed￿tr beld for use by ch¥vityare &$ follows:. Frrtlk)Id Property 2%ollt￿ t¢th*in8 Fixth￿¢S&lld Equipjneni 25% OAtl% bAlÈhce Motor V¢hiLk 25%on t¢du¢in8 Wance Comp&er EguipJKnl 25%on the T¢ducin8 idance •nd protrt•i StrKk5 heid ftysDle¥8rArtof ￿)￿charl￿bk tr* wt mea50ttd atd* iourr OT¢051 re￿1?0bk G(th or setvic¢spovl￿A5 putof ach•Yitsbk arfivityar¢ ￿￿￿$￿Ted81 net tealisabie value b¥std on r￿￿ntI￿ ]xovidedby item50f stsck. Work io pro￿¢$S is vajwl BE cosl kss any f0te￿abk ]055 that is 1kke1yt0￿C￿0nthE Cthlwt. D¢bto lllKludiD8 traLkdeithsond103ns r¢ttivabkl wt me&swtdon iTLitiBI r¢¢o8nitMm at 5cttl¢mem afterany th%1￿nts or ¥m￿t adv•Thxd by￿ ¢h•rity. SUtw￿￿1y. thEy •Y¢ DK&sured ar thr ¢&sh Ord￿re￿%1dcja¢10n ex￿ted to tettive P•8e 6 SPCA kENf. Wmt to ihtArroR•l* Fwlhtyt4rt•dtd Jlbt Dttt•brr2•15 jill￿ 3111y2•24 No¢tJ UIrt￿rItI •do JJJ20 wns 31. fjiQAJd 75.WrfJ fKili￿es￿￿ %¥Vi 17JQA Ch*￿*bIt•(lIVIl&o. l(hS.471 103.485 I￿￿ub 969 826 438 Qthlr. 70TAL INCOME P•8<7 ILSPCA kENT.14ttdwiy Ivttf 14otvA ro ihEAetORIts Foribe yt•rrN&dJl•i ￿tte￿￿TIll5 r4o¢t4 j111￿025 JIIIW2024 Virwrftttd ru¥ I￿￿rtd x¢kin8 doniiions OpcrBi1n8Trninbvr5hiTr￿hcffrf$ i￿¢11 Swging (knerniin8chAriryshDPS Adtrenising. mJrk¢iin& dirwiwjil andpub1￿1ty IknT tr40in84CIIVjIK5 R￿l￿OI1￿1￿￿. P[0￿ r¢p•u5And 2Z.1S1 2.fj91 13.1th5 2.767 2.707 07J26 12JthS 996 10.164 10.076 PSPCAHQ Ve￿)n￿ryA(c￿jffiS thu8s.IDchips &Cl¢nice(wuThbks 99.633 135MJ 161J24 TOTALEXPENDJTURE P•Bc 8 JLSPCA KENT. Iltdviy Il'ttt lo iho A¢¢oullti Foriht yur tlldtd JIM Dettmbtr2O25 N￿¢3 D*1￿￿ 0fttrt￿fj IitmioftxptDdllur¢ 3iilY2025 3111Y2024 Oib¢r Iwl & profrs¥io•AI pld IQ Ib¢ IDdtptDdelll till￿1*r 4.570 Noi06 P4ld tmpltyy &1 Stlrfco 31nY2015 JiiJYIQ24 92.064 89,078 S*i*ri¢¥••¢J Stsrlwl ￿￿lIty ft¢¢lvod employrtbo•tnuirftludlDA t￿￿thYtr￿t1￿ul eMii} for Iht wtportjoi ptvltydoff ibai 160 jilly￿ 3111Y3024 r4uAbbtr Tht ￿T￿O[l￿¢ eblwlty Illwbkh tht CbAvltybkArtlvld¥ Tothl ￿￿¢1 T*￿Ibl¢ thed Frtebold C•*pultr PtsDL zl#Yt T•tsl bylldlDy d wotor vtblrlES wulpmt41 9.083 9.041 11,769 IW.064 5.616 Athji 15.769 204.610 31bt D¢(Ethbtr2025 169,172 IQ6 9.￿1 7.1 D¢pre(L*160• ￿pAIr￿*1 73,166 9,0S1 8,754 101665 Dtsp 1.920 75.086 72 6.826 3.419 106.084 9.461 7JN¢i v*l#e Net bpDk vil*tit lstJ*•¥ry 2015 14ci ¥￿￿¢•¢31￿1 D*Mbtr2•14 32 387 75 J,osi 94.086 1238 98.597 RSPCA KENT. Modwiy We*r For lit )'tar tTrdtdJlrt Dtttfftbtrts25 Slorki AnAI)sls of hold 3111Y￿25 3IIIW*24 5.367 Stock Siock ofeood51• shop T4rft9 DtbtoN prtpywthts Anilysii ofdtl 3111112415 31n2n024 5.503 655 2.076 9.679 2,484 979 Tr*thr debtLfd Othtrdtbiors 8.J5 JO Credlion *•d AJ•tyth Df tredlt¢ii itknry o•¢yeAr 3V12D•25 31111tt024 1621 3.255 Illd drftTrd TA¥gtlon ￿¢1￿1 K¢¥rJty OthtreTrdltr* 1070 5.875 4.678 Nthejl 3iiiVW25 3IiiW20 49,955 199,649 trrm d¢1￿1# Cwb Mt b•nk bA*d 50,781 191.708 Pwlo PCA KEW- Wtst Nolts ity Iht A¢tou•ts For Iho ytircidtdjlii Dtc¢wbrr2Q25 Noi¢ 11 Cbthrltyfi•d• Ill Dtl•lbolfjwltrl•l fuudi h¢ld lad ibt CuRREp￿ ￿PortIn8P￿rI0d F•dd FM•d Typt P¥rptsx llltovdt E?p¢kdsi#rt Tr￿ltI* Dtttrnbrr 201fj 2025 [￿d Nl• 3eQ236 218293 1235.0831 343.446 To￿1 (0236 182 IU D¢lDl￿of￿IErI11 flidi htldADd ihc PREVIOUS ￿p￿TIl•[P*r Eipe•dllprt Tr*#iftn G•lw *•d Typt 2024 2•24 fur 364.939 159.620 {164.3231 3￿236 fy1.939 59.620 P•8¢11 IliA%CIAL STATF.P41Tr-hTS FQR TJIF. I'EIIR ENL DTr-D JI DEC.EIIJIER 202 F()H C.Il*lRIT)' INO: 209192 RSPCA kENT- NITr.DII'A)' M'F.SI' INDLX TO IIIE IINANCI,IL ST,ITF.NIF.NTS FOR I'IIF. I'b..IK Tr.NDTr.D JI DECETrIIIF.R 2025 IndtptDdtTh¢ E%•mi*tr'5 Report Sthtomtni of Fl*Ahoi*l Activities 401ts to iht Ateounli INl)F.PF.Tr4,DF.￿T Tr.lAhlJ￿'l-. R'.$ RFPOJIT T() TIIF. TRI,'.SI'FF.S ()F R.4P¢il kF.N'-I'_ P41f.i)Il'A Y II'F.%I' IIIiAlifll We fcrK)rt th¢ occounts ofih¢ Trust IM¢di%'oy W¢si Elrnnthl for the ycnr endtd 3 D¢c¢mkr 2025. *hirh llrc s¢1 oul onpogcs210 11 Rti nilblllilex ofTnJsfteJ Ind F.YAmlTr lThc cliaril>'5 Inisi¢t$ or¢ res[￿>n5lbk for LI￿ pr¥pDrniion of the Jccounts. Thc thorily's IruS￿¢S COrtsi&i Ihol ￿ audtl IS nol Tcquircd iliis lundcr 5cclion 144 121 of Ilic ChotiliL% 2011 lih¢ ChuTili¢5 Aell ond thfyl thn Inde￿nd¢￿I is rteded. li 15 our re5p)llsibiliiy io.. ¢xllminc Lh¢ occounL% uftdcrscciion 145 ofthe 2011 oc¢.. 10 follow Ihe prot¢du￿S Iwd dowi in ihe Gcneml Diw£iions givtn by the ChDTily Cornmiss>on undgr se¢iion 1451511bl ofihc Chwilies Aci lo sitsie Mheihtf poni¢uJor molicts hove comc Iliour fjircnlion. Ilaiix of dtni F.xamintr'i Rt Our exafftin￿H)n (3JfTied oui in llccordonLr willi th¢ gcncrnl DiT¢¢iioll5 given by lljc Chuiiy Commis5ioncrs. An cxaminaiioll includcs o review ofihe tsccouniing Tccords kcpl b> Ihc Chariiy Drmj o (omparison ofiJK occowjls p￿s¢nicd ttysih thosc record5. li ulso in¢lud¢s $ucli rnlliicr5. The prowdure5 uJMkn&ken donoi providc all theevidencc thoi iiould ￿ tequircd in ttTrJdiL ond ¢or6cquellily no opinion ss Eivcn ELS 10 whcther o¢¢ounts pttscni 8'inKllnd fair Yieiv. und the rtKX>rt is limitcd ro th05C tnullcrs s¢i oui in sioiemcni t¢low. Indc nol¢n FxAmintr'$ St*ltmcnl In ￿nn¢￿10n with our oNomiMiiorL w mGiicr comc loour fjiicniion.. which gives us rnsonoblc Cau￿ io txli¢wt th41 in nny moicrid r£S￿L lh¢ wuitemcnts.. LO kLrp tsfL¥>uniiTrE re￿rdS in gCCOTdtsn￿ %%'ith S¢￿10￿ 130 of th¢ Choriii¢5 ACL llThJ 10 Pr¢p￿c ottounts which ¥£ord willi ihe aceouniing r¢cords comply wilh Lhe occouniittg T¢quir¢m¢nts of thc Chllriii¢s A¢1 h&vc rni i*en m¢i-. or 10 VJhi¢h. in our opinioll, Atielllion sknuld ￿ drn15￿ in orthTlO enablc a prop¢r unikr51andin8 of the iccounts a¢hed. S18n￿.... Thompson Elphick Chaneied Cenified Accounthnts, The Corner IIou5C, 2 lligh Aylesfor Keni Mt207BG 8 Awil 2026...............-..-............ Page I RSPCA KENf- MrdwAylVui Sknt¢llle*l Dr FIDIDclal Artlvlii For rbt ytirtlld¢d 3111 Dccemlxr 20ts 31112n02S 31n2n024 VDr¢slrl¢ttd UThwirkied IDrome and fro [h)nw5L4￿ leBB¢i¢S 106.900 33.52 Chotiloblc acLi*?Ii 4,092 21.208 Tr*thD8 EffliTrriiies 106.471 103.415 IN￿￿nE￿i inc4Jrn¢ B26 969 451 Tollll 218293 IS9h20 ReMwrrtJ Eiptlldtd Expejldli*￿ o RDisiThB fiu 111.549 44,329 123J34 119.W4 Tth41 164J 116,790) 14,7•31 Tp¢*l brouibi fonwaTd 360236 364.939 Totsl fylldi tarrkd forw*rd 343A46 Be2 JLSPCA KEh7- NltdM•y West B•l*Tre¢ Sbtti UAIJI DtttmbrrlOLS 31111n025 311JY2024 Vortjlrkied UllYuiA¢i¢d Fuod• 9BJ97 96A Fl%¢d ajstll C¥Trtnt 5.768 [k￿0 Coth or bDnk knd ID ha Toknl Currtit Aw 823J 249.603 268J12 250.724 LIAbiiiilu: 4.671 c￿dI10Th: fallin8th ithin onc y io 5.873 141J49 263J34 N¢1 C¥rrtDI AAUII 343.446 360J4 FVNDS OFTIIE CHARrrY unrestrid￿ inrthn¢ fvTrJs 12 343,446 360236 3603J6 ApFffjv¢d by the Jig*JiAL thgirwfby.. l Awil 2026 P•8¢J RSPCA KENT- Medway Wesi T4oies io Ihe Acfounts For ihe yesr ended 31st Detembtr ZOZS No¢e B*s1s of prepirntlo Basls ofpreparation and asses5mtnt ofgoing tonttrn These accounts havc been prepared under the historic31 ¢ost convenlion wilh iiems ￿COgnised ai cosi or transathion value unle55 otherwise $4ied in the relevani noie{sl lo these accounts. The accounts have bttn prepared it) acco¥d8n¢¢ with.. the S￿lemen1 ofR¢¢ornmended Practice.. Accounlirbg and ReFQrtin8 by Charities pr¢pAring their a¢coiints in aceordanEe wilh the FinHncial R¢poninB SthndaTd Applicable in Ihe UK and Republic of ITel8nd IFRS 1021 issu¢d on 16 July 2014 and with.. the Finllrlcial Reporting Sthndard applicable in the UThiled Kin8dom Republi¢ of Ireland IFRS 102) and the Ch￿Ille$ 2011 and applhcablc rcgulkiions. Golng concern Th¢sc accounts havc b¢¢n Prepared on a going con¢¢rn bosis and the￿ are no msorial ￿￿e￿al￿tIeS rel&ied to events or condiiions thai significeTht doubt on the charity's #bility to niinue going c4)rt¢¢rn. IJ Ch•Dgt of*¢tOUD¢lnz polky The accounts p￿Se￿I a 8nd fair view and the Bccounting poli¢its adopted are those ouilined in 2. IA ChADKts to attOU￿tIng es*lm•tt5 No changes 10 accounting ¢stimal¢s hNv¢ ot¢yrmY in the reponingperiod13.46 FRS 102 SORPI. MAleriil prloryeAr erron No materilll prior ye4r¢rror have been identifEed in the re[￿rtIng p¢riod13.47 FRS 102 SORP). P&8e 4 ASPI'A KTr.'NT. NledwAy WNI For iht)YArtTrdtd Jlil l)rttThlJer 101$ n (ro￿l011t￿l￿ rlte kn helow. ThÈ% incl￿d inth¢ 5titmtMofFinan¢iDI Auisitst8{SoFAI vth¥.' thr bewnuethilled totheTemwccJ". IL ismNe Iildy thaithebwsttts will I￿￿ether￿0￿<￿'. rnt45u￿j wth r¢li&ility. Th￿¢ T￿of£￿ttl￿￿orI4xts liBbilit￿5. orincur* CXPWLqf¥. unlc5J G￿¢5 w¥J w¢othly thcluded in th¢ SOFA when the In¢ffl￿ *¢ n￿1{$ 10 ￿5.12 FIiS102 SORPI. iw'es ￿ iTr¢luded the SOFA rettiw i% prob8blK th• ig. there of thetxet¥tors havee5￿lI￿h￿ thu¢wewffici¢nt &%Kts in theeststc ¢onibtions tKkned k)th¢kw￿ either Mthin th¢ control ¢f￿￿ority orhav¢ TAX douiloqs Gifi Ai¢J rE¢avobltis th(4wnewh¢nthtrei5 &Yaiid thclw*ion from the Lknnor. Any Gift Aid rEwYa¢d (m a is tobe pmofth* gift 15 trt*d&¥￿ wmition ¢0 thc samt fimd4stheiniti￿ don*y)n thIltssth¢th￿lJrthel￿ttts￿f the ar￿7 hève 5Fwified 8wJs ￿E]￿•s￿r￿St fairvolw (th¢atskNmi hwhith th¢ wd¢ould btex¢hqn8td) unJ¢¥ TrrtL￿ of8ODds don*ed fordistnThthiOO wbweficl￿Ie5 is dethttd tob¢ thc f￿rvalU¢￿f thosc tsflheirr¢cwpt ￿dtIkY alr recwi8¢d OD r&eipt. tn the rqKrtIng￿lQ￿. ieh the5￿Ck$ are¢Jirributed. they oRrteWi￿fj as ￿ eXper￿C *thewinBWTNXllrtofthe 5wck* d15tnbJETh. Don*J ￿d5 foryr40ltarew¢￿wd It f￿rv￿￿EthI iniiiol wbith Li the iviDE¥ with ￿t￿r￿dIn8 #(Kk re£owstd inthe ￿￿￿e&￿te¢ On itsS&kth¢vaiueof￿*I& 'kncthne frThn*trfidub8 x*ivitie5'. O(KyJ5 fOr￿.8th￿78￿5e by th¢ tharity fireiw1i4tsl¥tswb￿fiXed￿￿d in¢JwJed' Gifis ￿ kind forusrby the ￿)ty ¥tinduded in th¢ SoFAA% income wheD rtteN&I¢. DoB&tEd D(th￿t￿ scrrir¢s Ond faciliiie8 uJ¢]uded in the SOFA when tettivd ￿ th¢ v¥iueofthesifi K¥th¢ ptovidedth¢V￿L*0fthe wft b¥￿￿￿*Urtd rdiably. f0ciliii￿ cons￿d uwnedi*ly art ty¢f￿WIth t4uivfilent towli1ed￿￿ E¥pm*utsd¢rthe¥•wLWriW¢ SOFA. Thr ¢wditW¢On 5UPPOrt rw. Vol•wt¢srb¢lp Thc FKtpyeui¥ed i%nLM U￿Ude￿ d¢￿1]￿ ￿thei￿lit￿l, r¢r￿ry. y•lllriAlld dlvldè¥di Tell￿ly. Pp8r5 RSPCA KENI.. M¢dwAy Wo*t lo Iht A¢couTrts For IhE yurtAdtd 31it Dt¢tmbtr 2025 E%p¢ndhuTr li•blllties U*blllry rocoyltiD• Liabiliiltr aTt IfCl>8nised ￿ it 15 ll￿re likcly ih8n llErt Ihèi thcre 19 a leBal ty co￿lUctive obliB8lithl cornmillin8 Ihc thari￿ io pay ODI TcsoufL'CS Bnd ihe of ihe obli8QtioD c8N E¢ meL8ured rc&soHable ttrt&iniv. GwtrN•nct a4d support s￿¥￿n costs hav¢ tYcn BIIocBied 8ov¢mèn¢e royt5￿d oth¢rsuprth. GDverwK¢ costs L￿PrISe all ¢05ts involving wblic •ccouniability ofthe chBrityAnd its Mryth rcgulalion 8(MNIpMdiLY. Supy)rt ¢0sls irKlude central fU￿7(￿s Bnd have been ￿loC￿ted 10 adivity Cat¢rri5 C(x)5i5tenl ￿ryth the ￿SCorTe￿￿TLY% ÈB ￿1￿￿￿1178 p￿rtY Costs by flotr gre￿. staff cosis bY￿11th2 s￿1 and thher bylhEifusa8e. Thecknty MB& Th)TcdUthKYpay￿nts durin8 t￿ rewting No 1ftm0f￿¢rrea th￿Ome h&sFK¢n inclvded in the acwmlg. D¢f¢rrtd Inromt Crrdhm Tr charity hB5(Jtd¢trKswhi¢hor¢ me&svdrdAt 5ettl¢rn¢nt Bmoullts less ahytrade di5c4xmts Provknkni for ￿*bIll￿ A lithlityis fflt￿r¢d￿ reiwiiiion at its historic￿ COJA￿j then subsequentlyJr*sswcd atth¢ bcs¢ errirn*¢of Erntyjrt req￿l￿d w 5¢tt1e th¢obliBAtM)n #t reprtu￿ d81£ k nTh*tttlAI IRifrumtNts Tr chfirityacLwnts forbssic fIn￿CIal I￿5￿￿n¢￿ts on Yecognition as rKr 10.7 FRS102 SORP. Sub5CqWt rn¢a5llfemBnt is pgyagrapts 11.17 to 11.19. FRS1O2 SORP. L4 ASSETS T•Dgible fixed for by th•rity The5¢ ue copilali5ed If￿￿ye8n ￿ u*d forrtNxe than ort yC8r, and &￿tat £l.(KMI Tr &peel￿￿rat¢S ¢iirrently iTLW¢ forfixed￿tr beld for use by ch¥vityare &$ follows:. Frrtlk)Id Property 2%ollt￿ t¢th*in8 Fixth￿¢S&lld Equipjneni 25% OAtl% bAlÈhce Motor V¢hiLk 25%on t¢du¢in8 Wance Comp&er EguipJKnl 25%on the T¢ducin8 idance •nd protrt•i StrKk5 heid ftysDle¥8rArtof ￿)￿charl￿bk tr* wt mea50ttd atd* iourr OT¢051 re￿1?0bk G(th or setvic¢spovl￿A5 putof ach•Yitsbk arfivityar¢ ￿￿￿$￿Ted81 net tealisabie value b¥std on r￿￿ntI￿ ]xovidedby item50f stsck. Work io pro￿¢$S is vajwl BE cosl kss any f0te￿abk ]055 that is 1kke1yt0￿C￿0nthE Cthlwt. D¢bto lllKludiD8 traLkdeithsond103ns r¢ttivabkl wt me&swtdon iTLitiBI r¢¢o8nitMm at 5cttl¢mem afterany th%1￿nts or ¥m￿t adv•Thxd by￿ ¢h•rity. SUtw￿￿1y. thEy •Y¢ DK&sured ar thr ¢&sh Ord￿re￿%1dcja¢10n ex￿ted to tettive P•8e 6 SPCA kENf. Wmt to ihtArroR•l* Fwlhtyt4rt•dtd Jlbt Dttt•brr2•15 jill￿ 3111y2•24 No¢tJ UIrt￿rItI •do JJJ20 wns 31. fjiQAJd 75.WrfJ fKili￿es￿￿ %¥Vi 17JQA Ch*￿*bIt•(lIVIl&o. l(hS.471 103.485 I￿￿ub 969 826 438 Qthlr. 70TAL INCOME P•8<7 ILSPCA kENT.14ttdwiy Ivttf 14otvA ro ihEAetORIts Foribe yt•rrN&dJl•i ￿tte￿￿TIll5 r4o¢t4 j111￿025 JIIIW2024 Virwrftttd ru¥ I￿￿rtd x¢kin8 doniiions OpcrBi1n8Trninbvr5hiTr￿hcffrf$ i￿¢11 Swging (knerniin8chAriryshDPS Adtrenising. mJrk¢iin& dirwiwjil andpub1￿1ty IknT tr40in84CIIVjIK5 R￿l￿OI1￿1￿￿. P[0￿ r¢p•u5And 2Z.1S1 2.fj91 13.1th5 2.767 2.707 07J26 12JthS 996 10.164 10.076 PSPCAHQ Ve￿)n￿ryA(c￿jffiS thu8s.IDchips &Cl¢nice(wuThbks 99.633 135MJ 161J24 TOTALEXPENDJTURE P•Bc 8 JLSPCA KENT. Iltdviy Il'ttt lo iho A¢¢oullti Foriht yur tlldtd JIM Dettmbtr2O25 N￿¢3 D*1￿￿ 0fttrt￿fj IitmioftxptDdllur¢ 3iilY2025 3111Y2024 Oib¢r Iwl & profrs¥io•AI pld IQ Ib¢ IDdtptDdelll till￿1*r 4.570 Noi06 P4ld tmpltyy &1 Stlrfco 31nY2015 JiiJYIQ24 92.064 89,078 S*i*ri¢¥••¢J Stsrlwl ￿￿lIty ft¢¢lvod employrtbo•tnuirftludlDA t￿￿thYtr￿t1￿ul eMii} for Iht wtportjoi ptvltydoff ibai 160 jilly￿ 3111Y3024 r4uAbbtr Tht ￿T￿O[l￿¢ eblwlty Illwbkh tht CbAvltybkArtlvld¥ Tothl ￿￿¢1 T*￿Ibl¢ thed Frtebold C•*pultr PtsDL zl#Yt T•tsl bylldlDy d wotor vtblrlES wulpmt41 9.083 9.041 11,769 IW.064 5.616 Athji 15.769 204.610 31bt D¢(Ethbtr2025 169,172 IQ6 9.￿1 7.1 D¢pre(L*160• ￿pAIr￿*1 73,166 9,0S1 8,754 101665 Dtsp 1.920 75.086 72 6.826 3.419 106.084 9.461 7JN¢i v*l#e Net bpDk vil*tit lstJ*•¥ry 2015 14ci ¥￿￿¢•¢31￿1 D*Mbtr2•14 32 387 75 J,osi 94.086 1238 98.597 RSPCA KENT. Modwiy We*r For lit )'tar tTrdtdJlrt Dtttfftbtrts25 Slorki AnAI)sls of hold 3111Y￿25 3IIIW*24 5.367 Stock Siock ofeood51• shop T4rft9 DtbtoN prtpywthts Anilysii ofdtl 3111112415 31n2n024 5.503 655 2.076 9.679 2,484 979 Tr*thr debtLfd Othtrdtbiors 8.J5 JO Credlion *•d AJ•tyth Df tredlt¢ii itknry o•¢yeAr 3V12D•25 31111tt024 1621 3.255 Illd drftTrd TA¥gtlon ￿¢1￿1 K¢¥rJty OthtreTrdltr* 1070 5.875 4.678 Nthejl 3iiiVW25 3IiiW20 49,955 199,649 trrm d¢1￿1# Cwb Mt b•nk bA*d 50,781 191.708 Pwlo PCA KEW- Wtst Nolts ity Iht A¢tou•ts For Iho ytircidtdjlii Dtc¢wbrr2Q25 Noi¢ 11 Cbthrltyfi•d• Ill Dtl•lbolfjwltrl•l fuudi h¢ld lad ibt CuRREp￿ ￿PortIn8P￿rI0d F•dd FM•d Typt P¥rptsx llltovdt E?p¢kdsi#rt Tr￿ltI* Dtttrnbrr 201fj 2025 [￿d Nl• 3eQ236 218293 1235.0831 343.446 To￿1 (0236 182 IU D¢lDl￿of￿IErI11 flidi htldADd ihc PREVIOUS ￿p￿TIl•[P*r Eipe•dllprt Tr*#iftn G•lw *•d Typt 2024 2•24 fur 364.939 159.620 {164.3231 3￿236 fy1.939 59.620 P•8¢11