Kent West Branch
Caring for animals since 1893
Report and Financial Statements For the year ended 31 December 2025
This is Trixie, Spot and Fluffy who were born to a stray Mum cat under a lady’s large decking area in her garden. We managed to trap Mum and 2 kittens quite quickly but the last one, Trixie, took many hours over ten consecutive nights with our volunteers staking out the area in an attempt to catch her We weren’t going to give up! All now successfully socialised and rehomed.
These are the 3 gorgeous sprocker puppies we helped to rehome this year. They have all gone on to thrive in their new homes.
This is Leyla the 12-year-old cat whose owner had sadly passed away. The owners brother took her to a local vet and insisted she be taken into foster care and rehomed and not put in a cattery to await a new home. We were able to take her into our care and managed to find a wonderful home for her.
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Contents
Legal and Administrative Information.........................................................................................3 Trustees Annual Report...............................................................................................................4 Independent Examiners Report.................................................................................................11 Statement of Financial Activities...............................................................................................12 Balance Sheet............................................................................................................................13 Notes to the Financial Statements............................................................................................14
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Legal and Administrative Information
Legal Status
The organisation is a branch of the Royal Society for the Prevention of Cruelty to Animals (“RSPCA”) and is a registered charity governed by the model rules issued by the RSPCA.
| Trustees and Ofcers | Ms J Selmes – Branch Chair |
|---|---|
| Mrs S Newman – Branch Welfare and Membership Secretary | |
| Mrs L Hill – Branch Treasurer | |
| Miss S Gibbs – Branch Secretary | |
| Mrs L Brown | |
| Mrs P S L North | |
| Ms M Chavez (Resigned 9 June 2025) | |
| Principal Address | 8 Hawden Close |
| Hildenborough | |
| Kent | |
| TN11 9BP | |
| Independent Examiner | Thomas Champneys ACA |
| BSR Bespoke Chartered Accountants | |
| Linden House | |
| Linden Close | |
| Tunbridge Wells | |
| Kent | |
| TN4 8HH | |
| Bankers | NatWest Bank Plc |
| 67 High Street | |
| Sevenoaks | |
| Kent | |
| TN13 1LA | |
| Barclays Bank Plc | |
| Leicester | |
| LE87 2BB | |
| Shawbrook Bank Plc | |
| Lutea House, Warley Hill Business Park | |
| The Drive | |
| Great Warley, Brentwood | |
| Essex CM13 3BE |
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Trustees Annual Report
For the Year Ended 31 December 2025
The Trustees present their annual report together with the annual financial statements and report of the Independent Examiner of the accounts for the year ended 31 December 2025, as required by the Charity Commission. The trustees have adopted the provisions of 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 2015).
Structure and Governance
The RSPCA Kent West Branch, (the “Branch” or “Kent West Branch”), was established on the 3 October 1893. The Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the “Society” or “RSPCA”), carrying out its direct animal welfare work in the areas defined by the following post codes: TN8 5,6,7&9, TN9 1,2&9, TN10 3&4, TN11 8&9, 0QY&0QZ, TN13 1,2,3&9, TN14 5, 6&7, TN15 0,6,7,8&9, TN16 1&2.
The Branch is administered by a committee. The committee members, elected at the AGM, or coopted by the committee, are its Trustees for the purpose of charity law and are referred to as Trustees throughout this report. All Trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. The committee meets regularly for the purpose of dealing with the branch affairs and to receive reports from its Officers.
The Trustees review the risks that the charity faces on a regular basis. The major risks to the Branch as identified by the trustees have been reviewed and steps taken to mitigate them:
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Loss of income, including through error or fraud.
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Insufficient trustees for the branch to continue.
It is the opinion of the Trustees that the Branch’s policies, procedures, and controls are adequate to mitigate financial loss through error or fraud and to maintain the future financial viability of the Branch.
The Branch is run entirely by volunteers. Funds are received from several sources including those received from the Society comprising an allocation of from the Society’s donations and legacies (referred to as “house to house collections”) made to all branches, and branch member subscriptions, and those received or raised locally by the Branch. Local funds received by the Branch come from donations, rehoming fees, and amounts raised by volunteers at local fund-raising events.
The Branch takes part in the activities of the South East regional area, attends the South East Regional Board (“SERB”) meetings, and also receives expense reimbursement as agreed for specific projects run by SERB.
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Trustees Annual Report (continued)
For the Year Ended 31 December 2025
Branch Objectives and Public Benefit Statement
The objectives of the Branch are to promote the work and objectives of the Society that are to promote kindness to 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 the objectives and activities for the year, to ensure they remain focused on their charitable aims, and continue to deliver benefits to the public. They have complied with the duty the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.
Advancement of Animal Welfare
Under the Charities Act 2011, 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 aims to help people in need with the care of their animals. All our charitable activities 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
We provide financial support towards veterinary treatment costs for animals that are sick or injured and belong to people living in our area who are on low incomes. We do this through the operation of a voucher scheme. This work provides assistance by giving them financial help to obtain care for their animals in need of veterinary (“vet”) treatment. We also help on an exceptional basis to pay veterinary costs for unowned animals in our area that are involved in accidents that are emergency cases.
The Branch is also focused on the active promotion of neutering for animals for those people living in the branch area on low incomes through the voucher scheme.
We provide re-homing and fostering services where possible for animals that come into the Branch via the Society’s Inspectors, members of the public or local veterinary practices.
We respond to enquiries (both direct and via the Society’s national call centre) from the public about animals in our area. The public benefits from knowing that we will help animals in need, where possible.
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Trustees Annual Report (continued)
For the Year Ended 31 2025
We offer free animal care advice by holding events and answering enquiries from the public using a dedicated phone. 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, the RSPCA Inspectors, local vet practices and other local animal charities.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.
Achievements and Performance
Across the country, animal charities, pet and animal owners have been impacted by the continued rise in vet costs which have increased well above the rate of inflation. These increases have been driven mainly by large national chains taking over many smaller independent vet practices and high profit targets set.
In October 2025, the Competition and Markets Authority published its provisional findings and recommendations following an investigation into the vet profession including practices and pricing. Its final report was issued in March 2026 and confirmed the UK veterinary market was not working well for pet owners. Key remedies required by September 2026 include price transparency and display for key services, capping of prescription fees, written estimates for treatments expected to exceed £500 and ownership disclosure. We welcome these changes and trust it will result in more reasonable prices charged for necessary treatments.
The higher vet costs have affected the Branch both for vet treatments needed for animals that come into our care as well as the financial assistance through the voucher scheme we provide to people in our area who are on low incomes towards the vet costs for their animals. For animals in our care, we have always made efforts to use local vets that are either independently owned (including the Meopham veterinary group) or where they are part of one of these larger national chains but still charge much lower prices relative to other practices.
Financial assistance provided through our Voucher scheme to members of the public in our area is operated on an individual case by case basis. We always ask the public to make a contribution to the vet cost where they can to help promote responsible pet ownership. For some of the relatively larger vet cost treatments that have been quoted to these people for their animals, we have suggested they seek a second opinion and cost estimate from a different vet practice in an attempt to help reduce these higher costs.
Vet costs incurred through our voucher scheme were £17,139 in 2025 vs £22,097 in 2024. This lower cost is driven in part by a lower number of vouchers issued this year 158 vs 180 in the prior year, and in line with a lower number of pet owners requesting help. The lower cost is also impacted by a
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slightly lower voucher value per animal helped where consideration was given to the higher vet treatment costs as well as trying to help as many animals in our area as possible.
Trustees Annual Report (continued)
For the Year Ended 31 December 2025
We have not refused any request for financial assistance from people in our area and despite offering a slightly lower contribution to the vet costs for each animal, we were not aware of any negative impact for the specific animals not being able to receive the vet treatment it needed. Lastly, an independent animal charity we work closely with – Rescued Animals in Need (“RAIN”) has again offered a low-cost neutering program for pet owners so we have referred members of the public needing neutering financial support for their animals to RAIN.
Animal care costs relate to veterinary and support costs paid for animals not issued through the voucher scheme. It mainly relates to animals that have come into our care by being signed over to us by members of the public, or are strays taken into vet practices by members of the public or lastly, ferals humanely trapped by our volunteer Trustees. The stray animals, mainly cats, come into our care where they do not have a microchip required by law, and where the owner cannot be located after a standard 7-day period. We attempt to find a home for all animals that come into our care but often feral cats that have only known an outdoor environment and deemed not used to humans, will be neutered, blood tested and released back to where they were living outside and where someone was able to continue to feed them. We continue to have available many excellent volunteer fosterers who kindly look after these animals, mainly cats and kittens, in their homes before they are adopted. The fosterers we use also assist RAIN.
Animal care costs in 2025 were £17,003 which is a 18% increase over £14,368 in 2024. There are several reasons for this higher spend this year: -
| Number of cats and kitens adopted from the branch Of which – costs reclaimed from SERB Balance of cats and kitens’ costs paid by branch |
2025 34 7 27 |
2024 |
|---|---|---|
| 32 6 26 |
The Branch was able to reclaim veterinary costs from SERB in 2025 of £2,568 as compared with £2,746 in 2024. SERB offers several schemes to help branches and one we have used is a multianimal site scheme whereby we can recover veterinary costs associated with the rescue of animals where there are 5 or more in one place. These reclaims are deducted from animal care costs.
Additional reasons for higher animal care costs year on year is due to the increase in vets’ costs as noted above, even though we strive to use those practices offering the lowest treatment costs relatively.
The average veterinary costs related to rehoming a cat or kitten with no underlying health issues are approximately £250 - £350 each. This does not include food, litter and other supplies. Our rehoming fees in 2025 were £100 (2024 - £80) for each cat and kitten, so we incur a financial loss with each adoption.
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Trustees Annual Report (continued)
For the Year Ended 31 December 2025
Donations income was £5,225 vs £6,096 in 2024. This includes monies raised and received as part of being our local Pets At Home branch Charity Partner since the beginning of 2022. As a result of this, we have received donations of pet food and supplies collected from the public in store as well as donations of large pallets of pet food and litter. We used these to distribute to our neighbouring RSPCA animal centres as well as to a local established food bank and for animals in our care with foster families. We also receive vouchers to spend in their store on animal supplies, and we participate in fund raising campaigns during the year through the Pets at Home Foundation.
Rehoming income was £4,410 in 2025 as compared with £2,790 in 2024. The increase was due to a slightly higher number of cats and kittens adopted during the year, an increase in the cat and kitten adoption fee noted above as well as this year we helped rehome four puppies with the help of a volunteer with a lot of dog experience. We generally do not foster and rehome dogs as these often require specialist care.
Events and donated goods income in 2025 was £2,380 compared with £1,739 in 2024. The increase was due in part to the on-line sale of some good quality clothing and shoes that had been donated by a member at the end of last year. We don’t run a charity shop. In addition, we made higher income at several of our local fete events running a tombola of donated items as well as selling homemade dog biscuits, RSPCA branded goods and other donated items.
We received our annual share of the National Society’s house to house collections and donations in the current year of £20,519 compared with £21,816 in 2024. This branch contribution paid to the Society was also a lower amount this year - £551 vs £1,378 in 2024. The net of these amounts received from the National Society continues to be our largest source of income, without which we would not be able to carry out all our animal welfare activities. These are collections and donations received from the public over the two years prior.
Our Kent Chief Inspector Nick Wheelhouse and his team continue to do an amazing job working through these challenges whilst providing the much-needed front line services in responding to animal welfare concerns. This includes the rescue of all kinds of wildlife trapped or injured from a number of hazards when they are not in critical periods for the animal abuse and neglect cases. We continue to be available to support Nick and his team during the year wherever possible. We now have a local Animal Rescue Officer, Adam Tasker, who is our Branch contact with Nick’s team to help each other with local animal welfare issues.
We have continued to assist other RSPCA branches and animal centres outside of our area through the donations of pet food and other ways. We also work together with RAIN frequently on the rescue, rehabilitation and rehoming of cats and kittens in our area and they also often financially support the same members of the public in our area towards the vet costs for their animals.
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Trustees Annual Report (continued)
For the Year Ended 31 December 2025
Financial Performance
The Financial Statements for the year ended 31 December 2025 will be submitted for adoption at the Annual General Meeting to be held on 22nd June 2026.
The Financial Statements (including the Notes to the Accounts) show a position which the Trustees consider to be sound.
During the year the Branch recorded a deficit of £2,172 compared to a deficit of £6,423 in the prior year. The lower deficit was due primarily to a lower spend on voucher costs towards the vet costs for animals owned by members of the public on low incomes in our area as discussed above. Despite the deficits recorded for the past three years, the Trustees continue to be of the opinion the Branch remains in a strong position financially.
Expenditure on charitable activities includes veterinary fees, animal care and any contributions made to the RSPCA National Society. The decrease in these costs this year is due mainly to the costs incurred from reduced vouchers being issued compared to 2024 and a reduction in the branch’s contribution to Head Office.
Overall income in 2025 increased by £1,096 to £34,732 primarily due to a higher rehoming income and events and donated goods income as well as an increase in interest driven by higher interest rates year on year.
The Branch’s share of the central allocation received of the Society’s house to house collections is determined by the National Society and they use external professional fundraisers. This continues to be the Branch’s largest source of income.
Branch financial plan – including designated funds details.
Reserves policy and risk management
The policy of the Trustees is to have a minimum of £5,000 in unrestricted reserves to ensure that our public interest welfare work can continue in a managed way should the income reduce significantly for any reason. The Branch ended the 2025 financial year with £63,894 (2024: £66,066) in reserves.
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Funds were designated by the Trustees for a total of £17,500 to support the following 2 initiatives: 1) Feral Fund - £7,500 was designated to support the Branch activities in assisting with feral cat colonies in our area.
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2) PAWS Fund - £10,000 is designated in support of the expanded “Post Adoption Welfare support” (“PAWS”) scheme we run for older animals adopted with existing health issues.
The Trustees have a duty to identify and review the risks to which the Charity is exposed. The Trustees continually review the risks and systems which are in place to minimise them. Both external and internal risks are reviewed to ensure that they meet the needs of the charity.
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Trustees Annual Report (continued)
For the Year Ended 31 December 2025
Thank you
To conclude this report, I would again like to thank each of the Trustees and volunteers, especially our wonderful fosterers, who have all continued to give generously their time and efforts again this year. On behalf of the Committee, I would also like to thank Chief Inspector Nick Wheelhouse, Adam Tasker and the rest of the team who continue to do such invaluable work towards improving animal welfare in our area. In addition, our thanks go to, to RAIN and all the other local services and organisations that have also assisted us when called upon.
Approved by order of the committee on 18[th] May 2026
Ms J Selmes, Branch Chair
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Independent Examiners Report
Independent examiner’s report to the Trustees of RSPCA Kent West Branch
I report to the trustees on my examination of the accounts for the year ended 31 December 2025, which are set out on the next pages.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).
I report in respect of my examination of the Trustee’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 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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.
Thomas Champneys ACA
BSR Bespoke Chartered Accountants Linden House Linden Close Tunbridge Wells Kent TN4 8HH
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Statement of Financial Activities
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Balance Sheet
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Notes to the Financial Statements
For the year ended 31st December 2025
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Accounting Policies
a). 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 2015)’, 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.
The presentation currency of the financial statements is the Pound Sterling (£).
b) Income
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All income in 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.
c). 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 obligations can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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 the resources.
d) Critical accounting judgements and key sources of estimation uncertainty
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Depreciation is a significant accounting estimate within the accounts. Depreciation rates are based on the useful expected lives of each asset. The Trustees review the assets to ensure that their policies remain up to date, accurate and in line with previous expectations to confirm that depreciation is not accelerated or under-provided.
e). Depreciation
Depreciation is provided at an annual rate of 20% in order to write off each asset over its estimated useful life.
f). Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.
g). Taxation
The charity is exempt from tax on its charitable acitivites.
h) Fund accounting
.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
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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.
RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Notes to the Financial Statements contd.
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Notes to the Financial Statements contd.
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Foi the yeai ended 31st December 2025 3 Cash at Bank 2025 2024 Current Account, National Westrninster Bank plc, Sevenoaks High Interest Deposit Account, Barclays 8ank plc 60 Day Notice, CAF Bank 3,108 7,734 54,913 65,755 296 11,565 53,591 65,453 4 House to House collectlons Under the terms of an agreement established by the RSPCA, house to house collections are undertaken by a professional fund-raising company and funds received are distributed to branches by National RSPCA. Kent West Branch received £20,51912024.. £21,816] 5 Events & donated goods 2025 2024 Coffee Mornings, fetes, etc 2,380 2,380 1,739 1.739 6 Veterlnary Fees 2025 2024 Nos Nos Voucher A5515tance-. Neutering Treatment 29 132 161 2,560 14,579 17,139 39 149 188 1,964 20,134 22,097 Non-voucher 35515tsnce A&E/Euthanasia 327 161 17,139 191 22,425 Treatment carried out at RSPCA centres is included within the above figures. Average gross cost to branch per animal.. 2025 2024 Voucher Neutering Voucher Treatment Non-voucher A55i5tance 88 iio 135 109 18
RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Notes to the Financial Statements contd.
For the year ended 31st December 2025
7 Branch contribution to RSPCA
| e year ended 31st December 2025 Branch contributon to RSPCA |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Contributon to central funds | 551 | 1,378 |
All branches contribute to RSPCA central funds using a formula determined by RSPCA Council. The branch contribution is determined by the relationship between expenditure and net assets in prior years. This arrangement was introduced in 2004.
8 Costs of Generating Funds
| Other Support Costs |
2025 2024 £ £ 32 - 2 - |
|---|---|
| 34 - |
9 Expenditure on Charitable Activities
| Expenditure on Charitable Actvites | ||||
|---|---|---|---|---|
| Veterinary | Animal | |||
| Fees | Care | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Payments to Veterinary Surgeries | 17,139 | 17,003 | 34,142 | 36,793 |
| Support Costs | 894 | 887 | 1,782 | 2,308 |
| 18,033 | 17,890 | 35,924 | 39,100 | |
| Allocaton of Support Costs | ||||
| Allocated to | ||||
| Charitable | Allocated to | |||
| Actvites | Fundraising | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Telephone | 304 | 1 | 304 | 299 |
| Print, postage & statonery | 39 | - | 39 | 66 |
| RSPCA Goods purchased | 115 | 0 | 116 | - |
| Branch Contributon to RSPCA | 550 | 1 | 551 | 1,378 |
| Depreciaton | 32 | 0 | 32 | 32 |
| Support Other | 740 | - | 741 | 533 |
| 1,782 | 2 | 1,783 | 2,308 |
10 Allocation of Support Costs
Support costs are allocated in proportion to direct costs.
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RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Notes to the Financial Statements contd.
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