(3RSPCA KENT-ISLE OFTHANET BRANCH ANNUAL REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2025 The Royal Society for the Prevention of Cruelty to Animals Kent- Isle of Thanet Branch Annual Report of the Management Committee The Committee presents its annual report and the accounts for the year ended.. 31 December 2025.
Page I The Royal Society for the Prevention of Cruelty to Animals Kent - Isle of Thanet Branch I'The Branch'l, Queensdown Road, Birchington, Kent, CT7 OHG was registered with the Charity Commission (No. 2093651 on 22nd September 1962 and is governed by the rules and regulations laid down by The Royal Society for the Prevention of Cruelty to Animals IRSPCAI. Bankers: National Westminster Bank PLC Margate Lloyds Bank PLC Ramsgate CCLA Investment Management Ltd Independent examiner: The Branch has annual turnover of less than £1,000,000 so does not require an audit, but an independent examination. This was undertaken by S J Wren of Accountancy Matters IKentl Limited. Trustees: The following trustees stood down during 202512026.. Candy Gregory - resigned 29 November 2025 Clive Martin - resigned 27 March 2026 The current trustees are as follows.. Paul Fuller- Hon. Chair Emma Fernando- Hon. Treasurer Sophie Milln5 - Hon. Secretary (co-opted 09 September 20251 Jonathan Fletcher Karen Parish Cathy Calcutt Michael Elgar Marie Nichols (co-opted 15 April 20261
Page 2 STRUCTURE, GOVERNANCE AND MANAGEMENT: The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA, subject to its rules for branches las updated in 20121. In the normal course of business committee members are elected at every Annual General Meeting, from the members of The Branch, to carry on the work for the ensuing year. Candidates must receive not less than 510A of the votes of the members present and voting. The elected Branch Committee can co-opt not more than three members onto the committee until the next Annual General Meeting. All Committee members must be Society members for a minimum of three months on appointment. 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 six-weekly meetr.ngs at which decisions are made. In the event that the number of local trustees falls below five at any time, the branch is placed into temporary administration by the National Society. The National Society will then appoint temporary trustees until such a time as the Branch can be returned to local control. RISK MANAGEMENT The Branch has carried out a risk assessment and identified the following risks: Loss of income or reputation through error or fraud. Loss of income through external forces. Insufficient trustees to continue. Insufficient volunteers to rehabilitate animals and fundraise. Risk of claims against volunteers and staff. Risk of claims by volunteers, staff or the public. Adverse publicity. Risk of inadvertent non-compliance with complex legislation such as GDPR. Insufficient 5Ultable home5 for the animals rescued and rehabilitated, particularly the elderly and abused. Health and safety of staff and volunteers working with the most abused and neglected animals in the most difficult areas of animal welfare. Insufficient resources to help all the animals that need us. The reality of animal rescues is that all our resources and those of other charities are always overwhelmed with any more animals needing our help than can be accommodated. Health and safety of staff with regards to injury from animals, risk of zoonoses.
Page 3 The trustees actively review the risks which the charity faces on a regular basis, covering operational and financial aspects, and put Systems in place to mitigate these risks. The Branch adheres to RSPCA policies and guidelines and health and safety law and best practice. A health and safety contract is held with independent experts Acton Jennings LLP who conduct an annual health and safety audit and provide ongoing advice and insurance cover. The Branch holds contract with Acton Jennings LLP who provide HR services and advice. STRATEGIC AIMS AND OBJECTIVES, PUBLIC BENEFIT STATEMENT AND PRINCIPALACTIVITIES The object of the charity is to promote kindness and good care and 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. OLJr Branch key strategic aims are.. l. Welfare Aim.. Rescue, rehabilitation and rehoming of the most at risk, abused and neglected animals, prioritising those animals collected by our Inspectorate. 2. Prevention Aim: a. By implementing local community neutering schemes, aimed at pet owners on low and no incomes, to help prevent suffering and cruelty by reducing the overpopulation of unwanted pet animals. b. By using the animal centre and outreach programmes in the community, to help address the link between social deprivation specific to the district and poor animal welfare decisions by offering educational opportunities to young people and adults on how to make better animal welfare choices. 3. Advocacy Airn: Encourage legislation and policies at local level to protect and enhance animal welfare 4. Organisational Aim.. Run a financially sustainable, digitally enabled Branch with the right Systems, processes and governance systems in place. 5. Income Generation Aim: Diversify our income streams and attract new supporters. 6. People Aim: Ensure we have a motivated workforce with the right skills operating in a safe, progressive, open, and empowering culture.
Page 4 Our key activities in line with our strategic aims are: To run the Branch Animal Centre with maximum rehabilitation and rehoming capability. The work benefits our local community, including local authorities, as it reduces the incidence of abandonment and cruelty and the public knows that we assist animals in need. Whilst we are primarily an animal charity, the service we offer pet owners who cannot assist their pets themselves in times of crisis can relieve much distress for the owner as well as the pet. Working with the National Society and RSPCA SE Regional Board, there is the option to provide veterinary welfare assistance for those on low income, and who meet the eligibility criteria. This work benefits pet owners who cannot assist their pets themselves, and who are distressed to witness their pet suffering. Prevention Aim One of the Branch's key objectives for the future is to continue with subsidised neutering schemes for those on low incomes as we recognise that reducing the number of litters of unwanted pets born into an uncertain future is a key way to achieve our prevention aim. We aim to introduce educational opportunities at the animal centre, to teach children and pet owners correct, compassionate animal care, particularly for rabbits, one of the most misunderstood and poorly cared for pets. Advocac Aim We support National Society campaigns via shops and social media, including petitions, posters, email campaigns, and key messages. Or anisational Aim We aim for best practice in our governance by being compliant with all relevant legislation, including GDPR and Health and Safety. We aim to maintain strong linancial controls and protect and maximise the use of all our assets.
Page 5 We aim to maximise our charity shop income through our four shops but also to diversify our income Streams by increasing our fundraising capability through events, grant application5, and ethical investment opportunities. Our charity shops provide a valuable source of low cost good quality recycled goods, to the benelit of the public and the environment. Our programme of fundraising events in 2025 included quizzes, dog shows, an Easter, Halloween and Christmas event at the animal centre, a sponsored sky dive, and various Pets At Home collections. The trustees and Branch Manager intend to continue to prioritise fundraising efforts during 2026 and beyond. Peo le Aim We aim to offer our staff a safe. healthy environment in which to maximise their potential, with clear whistleblowing and safeguarding policies in place. We aim to further develop our volunteer strategy to maximise recruitment and retention. We provide many volunteering opportunities for those who wish to support our work, including fostering, fundraising, retail opportunities, and animal care. This benefits local people and companies by providing the possibility of doing work which is both compassionate and rewarding, and offers experience which may assist participants in finding paid work. The trustees have reviewed the outcomes and achievements of our objectives ar)d 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 this duty under the Charities Act 2006 to have due regard to public benefit guidance published by the Commission. Our current short, medium and long term aim5 and objectives can be summarised a5 follows..
Page 6 Short term To continue to work on the Branch five year strategy and busine55 plan and set income generation objectives for the Branch Manager, whilst maintaining focus on improvements in animal welfare activities. To open two further charity shops in 2026 to stabilise Branch income for the future. To continue to increase our visibility in the local community through 2026 and beyond by offering further fundraising events to engage the local communitv. To continue to strengthen relationships with local private veterinary surgeons in order to ensure that the Animal Centre has supportive and cost effective veterinary provision. To collaborate with RSPCA SE Regional Board and other charities to offer members of the public on low incomes a subsidised neutering scheme for companion animals, to replace the service the mobile neutering clinic used to offer. Following our successful bid for a grant of £19,000, to finish the build of a custom designed indoor dog facility for enrichment, assessment, training and to create a space for dogs to meet their potential owners or fosterers in an environment that more closely resembles a home environment. Improving dogs chances of being rehomed, enriching their lives whilst with the Branch and improving our rehoming rate. Following our successful bid for a grant in early 2026, to rebrand all premises with the new National Society branding and logos. This will revitalise all premises and improve our visual impact on the high streets. To transition the Branch from an Unincorporated Association (where trustees are personally responsible for the Branch) to a Charitable Incorporated Organisation ICIOI where the CIO is the legal entity and trustees act on behalf of the Branch. This 15 a project driven by the national RSPCA and all Branches are encouraged to make the transition. Becoming a CIO will mean the Branch is more sustainable as it can attract a wider pool of people to join as trustees and will strengthen the Branch position in view of third parhes. Becoming a CIO gives the Branch a more clarity and autonomy within the national RSPCA federated structure and opens up access to grants that are restricted to CIOS.
Page 7 Medium term To reduce our reliance on charity shop income by expanding the type and extent of fundraising initiatives we engage in and developing a supporter journey package f rom childhood. To maintain The Branch in local control, by continuing to recruit local trustees and to hold a successful AGM. This will ensure that the needs of the local community are prioritised. To be in a position to consider reinstating offering support to wildlife. To address The Branch's deficit budget to ensure the reserves remain in line with its reserves policy. To consider further ways of utilising the land around the animal centre for improvements in animal welfare, both for domestic pets, rescued farm animals, and wildlife. Long term To further develop our engagement with the community to ensure adequate homes for our animals, volunteers for our shops, fundraising and animal centres and support for our events. To ensure that the Branch is suitably equipped and ready to deal with the animal welfare needs of the Thanet District, in line with Branch policies and the guidelines recommended by the national RSPCA.
Page 8 REVIEW OF AcfiviTIES AND ACHIEVEMENTS Animal welfare SUItS During the year the animal centre rehomed 160 cats12024.. 1271, 8 dogs12024.. 101 and 57 small anima1512024: 181. We admitted 11 wild animal$12024.. 131. The Branch continues to direct its focus towards the most abused, neglected, injured and at risk domestic animals and there are linancial implications to that decision on cost per animal rescued. It is the most difficult end of animal welfare in which to operate but is where we believe our limited resources deliver the biggest reduction in suffering. Pressure on our resources remains extreme, so we continue to seek ways to increase the rate of rehabilitation and rehoming of our animals to generate the maximum number of places of safety for animals desperately in need. Financial results and review The charity's funds are collected from membership subscriptions, shop sales, rehoming, donations, legacies, collection boxes, special fund-raising events and grants. Total income for the year was £505,876 12024: £474,341) and total expenditure £537,886 12024.. £452,860) before unrealised investment gains/losses. The net income for the year after investment gains of £10,81812024'. gains of £2,779) was a loss of £21,19212024'. £24,260 Igainll. The board of trustees continues to focus on ensuring that the Branch does not return to the historical deficits of approximately £50,000 annually. In 2025 work began on a S year strategy and business plan, the initial focus of which has been income generation in order to stabilise Branch finances. The four charity shops continue to provide the main source of operational income for The Branch and animal centre. In 2025, net gains from the retail operation were £148,42312024'. £154,275). Our thanks go to all our shop managers and volunteers for their hard work. As part of the 5 year Branch Strategy, the board of trustee5 signed new leases for additional shops in both Cliftonville and Broadstairs in early 2026 to supplement the Branch income to help mitigate increasing costs and create a more financially sustainable business model. Opening shops in these towns means the Branch is now represented in all towns within its catchment area. It is anticipated that Broad5tairs will open by the end of Q2 2026 and Cliftonville by the end of Q3 2026. The true benefit of the additional shops will be seen in 2027 once set up costs have been recouped. Fundraising events generated income of £22,273 12024: £13,525). We aspired to build on the fundraising income of 2024 and set targets to achieve figures closer to that seen in 2019
Page 9 1£14,6621 in the 2025 budget. As can be seen the fundraising income far exceeded that target. Several successful events were held at the animal centre at Easter, Halloween and Christmas. Inviting the public into the animal centre to see the wonderful facility and the work our staff do was a huge boost to our visibility in the community and to morale. Successful offsite dog shows and presence at other community events also had the benefit of not only fundraising but increasing our profile in the community. We thank our staff and volunteers for the extra mile they go to make these events so successful and enjoyable. In fact. this year some intrepid volunteers, including staff and trustees, really did go the extra mile - in fact they went an extra 12,000 feet and took part in a sponsored sky dive I We would like to thank all of the people and local businesses who contribute to the success of the Branch and who support us with volunteer time, fundraising activities, financial discounts or advertising. There are too many to name individually but they include veterinary surgeries, Branch members, staff, volunteers, and local media. Lastly we would like to thank the public for their ongoing support of the Branch, shops and animal centre- we could not succeed without it. RESERVES POLICY The Branch holds reserves to cover its operational costs and to develop the RSPCA Kent - Isle of Thanet Animal Centre. At 31 December 2025 unrestricted reserves were £155,871 12024.. £165,980) and restricted reserves were £629,728 12024= £640,8111. Our target is to hold sufficient cash/near cash reserves to maintain the day to day operations of the Branch for a period of six months. Total Branch expenditure for 2025 was £537,886,. this therefore equates to a target of £268,943 to be held as ca5h/near cash reserve5. The Branch is not currently holding reserves in line with its reserves policy. As reported in the 2024 Annual Report, in early 2023, previous trustees in breach of planning regulations entered into a private rental agreement for the onsite bungalow, the purpose of the bungalow was specilically designated to house senior animal welfare staff. Guidance was sought from Local Planning Authorities and it was established that this lease contravened planning permissions, and an order was made by Thanet District Council for the private habitation of the
Page 10 bungalow to cease, or for The Branch to face serious and costly legal proceedings. This was self-reported to the Charity Commi55ion as a 'serious incident, and guidance was requested and taken on how best to proceed in a manner that maintained compliance with charity law and best practice as trustees. A lengthy period of negotiation with the tenants ensued, supported by the legal guidance of a trustee who is a legal professional, and The Branch reached a final settlement of £16,000 in February 2025. The costs of non- compliance with TDC would have far exceeded this amount, and The Branch was able to save considerable legal costs by utilising the legal experknse and guidance of one of the trustees, free of charge. The net income for 2025 was a loss of £21,192 which included the £16,000 settlement, an expense that will not be repeated. Excluding this figure brings the year loss to £5,192. This figure is considered to be more representative of the work the Branch has undertaken in 2025 to stabilise the Branch finances. The 2026 budget predicts a shortfall, meaning it will again be a financially challenging year, a situation facing many charities not just our own. However, the board is confident that the proactive actions undertaken as a result of the work completed on a 5 year strategy including the opening of two more charity shops, the introduction of retail gift aid into all shops and initiatives such as the Branch Buddy scheme to encourage regular giving, various fundraising initiatives, and the efforts of all of the staff and volunteers, the financial challenges will be mitigated going forward, allowing the Branch to continue to provide an exceptional animal welfare service to the Isle of Thanet district for many years to come. INVESTMENT POLICY The trustees have wide powers of investment, governed and restricted by the Royal Society for the Prevention of Cruelty to Anima15 Investment Act 1958. The Branch holds long-term investments in holdings in JP Morgan equities f unds, the income f rom which is used to further the work of the Branch. At 31 December 2025 these investments had a market value of £61,304 12024.. £50,4861. Our investment strategy is low risk.
Page 11 FUTURE DEVELOPMENTS As part of the 5 year Branch strategy, the board of trustee5 signed new leases for additional shops in both Cliftonville and Broadstairs in early 2026 to supplement the Branch income to help mitigate increasing costs and create a more linancially 5UStainable business model. Opening shops in these towns means the Branch is now represented in all towns within its catchment area. It is anticipated that Broadstairs will open by the end of Q2 2026 and Cliftonville by the end of Q3 2026. The true benefit of the additional shops will be seen in 2027 once set up costs have been recouped. In addition, in 2026 all shops will receive a new internet based till system that is integrated with a retail gift aid system allowing direct retail gift aid claims to HMRC thus maximising income from the sale of donated goods. Retail gift aid represents a new income stream for the Branch. In 2026 all premises will also benefit from new signage funded by a grant from the National Society featuring the new National Society branding and Branch specific logos revitalising all of our premises and improving our visual impact on the high streets. The Branch intends to hold an AGM in June 2026 and to maintain the Branch in local control. STATEMENT OF TRUSTEES, RESPONSIBILITIES Charity law requires the trustees of the charity to provide financial statements each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to.. Select suitable accounting policies and then apply them consistently. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting Standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
Page 12 The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enables them to ensure that the financial statements comply with The Charities Act 2011. They are also responsible for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed.. Date.. 20 June 2026 P.Fuller (Chairl
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
Page 13
THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KENT ISLE OF THANET BRANCH
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 14 to 25.
Responsibilities and basis of report
As the charity's 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 charity's accounts as carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act.
Independent examiner's statement
The Charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a member of the Association of Chartered Certified Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:
-
1 accounting records were not kept in accordance with section 130 of the Charities Act ; or
-
2 the accounts do not accord with the accounting records; or
-
3 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 requirements 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.
S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants The Marlowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA
Date : 22 June 2026
RSPCA KENT ISLE OF THANET BRANCH
Page 14
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Notes Unrestricted funds £ INCOME Income from charitable activities 2(a) 54,668 Donations, grants and legacies 2(b) 56,045 Income from other trading activities 2(c) 369,621 Investment income 2(d) 3,678 TOTAL INCOME 484,012 EXPENDITURE Costs of raising funds 3(a) 246,466 Expenditure on charitable activities 3(b) 273,131 TOTAL EXPENDITURE 519,597 NET INCOME/(EXPENDITURE) (35,585) OTHER RECOGNISED GAINS/LOSSES: Gains/(losses) on revaluation of investments 7 - (35,585) Transfers between funds 11 25,476 NET MOVEMENT IN FUNDS (10,109) Balance as at 1 January 2025 165,980 BALANCE AT 31 DECEMBER 2025 155,871 |
Restricted funds £ - 20,092 - 1,772 21,864 675 17,614 18,289 3,575 10,818 14,393 (25,476) (11,083) 640,811 629,728 |
Total funds 2025 £ 54,668 76,137 369,621 5,450 505,876 247,141 290,745 537,886 (32,010) 10,818 (21,192) - (21,192) 806,791 785,599 |
Total funds 2024 £ 51,870 51,815 - 366,956 3,700 |
|---|---|---|---|
| 474,341 | |||
| 205,941 246,919 |
|||
| 452,860 | |||
| 21,481 2,779 |
|||
| 24,260 - |
|||
| 24,260 782,531 |
|||
| 806,791 |
RSPCA KENT ISLE OF THANET BRANCH
Page 15
BALANCE SHEET AS AT 31 DECEMBER 2025
| Notes FIXED ASSETS Tangible assets 6 Investments 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CURRENT LIABILITIES Creditors: amounts falling due within one year 9 NET ASSETS 10 Represented by: FUNDS OF THE CHARITY Restricted funds 11 Unrestricted funds : Designated funds 11 General funds 11 TOTAL CHARITY FUNDS |
17,816 160,945 178,761 (13,623) |
2025 £ 559,157 61,304 620,461 165,138 785,599 629,728 - 155,871 785,599 |
28,156 178,100 206,256 (23,754) |
2024 £ 573,803 50,486 |
|---|---|---|---|---|
| 624,289 182,502 |
||||
| 806,791 | ||||
| 640,811 - 165,980 |
||||
| 806,791 |
These accounts were approved and signed for issue by the trustees on 20 June 2026.
P Fuller - Chair E Fernando - Treasurer
RSPCA KENT ISLE OF THANET BRANCH
Page 16
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the requirements of the Charities Act 2011 and applicable accounting standards and follow the recommendations in the 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 the Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).
RSPCA Kent Isle of Thanet Branch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The principal accounting policies adopted are as follows:
a) Preparation of the accounts on a going concern basis
The accounts have been prepared on a going concern basis as the charity has sufficient liquid reserves to fund its charitable activities for at least twelve months from the date these accounts are formally approved.
b) Income
- All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and its receipt is probable.
The following specific policies are adopted and applied to particular categories of income :
Charity shop sales are recognised as income when the donated goods are sold as it is considered impractical to measure the fair value of goods donated for resale.
Legacies are recognised on the earlier of receipt of the legacy or where the receipt is probable.
Voluntary income by way of grants and donations is included in the statement of financial activities when receivable.
c) Expenditure
All expenditure is accounted for on an accruals basis and excludes VAT where applicable. Where such costs relate to more than one functional cost category they have been split on an estimate of time spent. Resources expended are shown as :
Charitable expenditure - comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs (costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examiners fee). Support costs are allocated individually based on their estimated relative benefit to charitable activities and raising funds.
d) Tangible fixed assets
Tangible fixed assets costing more than £250 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows :
Animal Centre building 2% straight line Fixtures, fittings & equipment 20% straight line Motor vehicles 20% straight line Leasehold improvements Straight line over the period to the first break clause
RSPCA KENT ISLE OF THANET BRANCH
Page 17
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES - Cont'd
e) Investments
-
Investments are initially recognised at cost. Subsequently investments whose value can be measured reliably are measured at fair value. Gains and losses arising from changes in the fair value of investments are included in the Statement of Financial Activities in the period in which they arise.
-
f) Fund accounting
-
Unrestricted funds are donations and other income receivable without further specified purpose and are available as general funds.
Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund.
g) Pensions
The charity operates a defined contribution pension scheme. Contributions payable are charged as an expenses in the statement of financial activities.
- h) Operating leases
Rentals payable under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.
- i) Significant judgements and estimates
No significant judgements have had to be made by the Trustees in preparing these financial statements
RSPCA KENT ISLE OF THANET BRANCH
Page 18
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 2 INCOME Unrestricted funds £ a) Income from charitable activities Pet insurance - Services provided 54,668 54,668 b) Donations, grants and legacies Legacies 500 Donations and subscriptions 25,980 Pets at Home Foundation - Certas Energy 600 RSPCA - SERB 8,043 RSPCA HQ Grants - Grants : Door to Door 20,922 56,045 c) Income from other trading activities Charity shop sales 342,878 Sale of goods at the animal centre 3,104 Fundraising 22,273 Rental income 1,366 369,621 d) Investment Income Bank interest 3,678 Investment Income - 3,678 |
Restricted funds £ - - - - - 17,300 - - 2,792 - 20,092 - - - - ~~.~~ - - 1,772 1,772 |
2025 Total funds £ - 54,668 54,668 500 25,980 17,300 600 8,043 2,792 20,922 76,137 342,878 3,104 22,273 1,366 369,621 3,678 1,772 5,450 |
2024 Total funds £ 30 51,840 |
|---|---|---|---|
| 51,870 | |||
| 10,250 9,749 - - 10,000 - 21,816 |
|||
| 51,815 | |||
| 334,295 3,489 13,525 15,647 |
|||
| 366,956 | |||
| 1,233 2,467 |
|||
| 3,700 |
RSPCA KENT ISLE OF THANET BRANCH
Page 19
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 3 EXPENDITURE Unrestricted funds £ a) Costs of raising funds Shop operating costs 194,455 Fundraising expenses 3,182 Rental property fees 96 Rental deed of surrender fee 16,000 Wages and salaries 18,049 Support costs (see below) 14,684 246,466 b) Expenditure on charitable activities Animal centre costs : Wages and salaries 153,941 Staff expenses & training 1,532 Rates and utilities 2,076 Light and heat 8,317 Telephone 1,541 Veterinary costs 40,171 Food, litter and bedding 24,003 Cleaning and refuse 14,384 Repairs and maintenance 4,852 Other expenses - Depreciation - Animal Centre - Motor expenses 2,067 Support costs (see below) 14,685 Governance costs Wages and salaries 4,062 Legal and professional fees - Independent Examiner's fee 1,500 273,131 519,597 Allocation of support costs Raising Funds Administration salaries 3,610 Legal and professional fees 5,307 Bank and credit card charges 593 Insurance 1,248 Web/internet 191 Printing, postage and stationery 580 Depreciation - Fixtures, fittings & equip 3,155 Depreciation - Motor vehicle - Loss on disposal of fixed assets - Irrecoverable VAT - 14,684 |
Restricted funds £ - 675 - - - - 675 - - - - - - - - 240 - 15,232 2,142 - - - - 17,614 18,289 Charitable Activities 3,610 5,307 593 1,248 192 580 3,155 - - - 14,685 |
2025 Total funds £ 194,455 3,857 96 16,000 18,049 14,684 247,141 153,941 1,532 2,076 8,317 1,541 40,171 24,003 14,384 5,092 15,232 4,209 14,685 4,062 - 1,500 290,745 537,886 2025 Total funds 7,220 10,614 1,186 2,496 383 1,160 6,310 - - - 29,369 |
2024 Total funds £ 180,020 282 1,552 - 7,179 16,908 |
|---|---|---|---|
| 205,941 124,234 342 1,984 3,718 1,974 38,111 22,321 7,571 8,939 - 15,232 2,515 16,908 1,570 - 1,500 |
|||
| 246,919 | |||
| 452,860 | |||
| 2024 Total funds 2,872 13,030 1,438 2,135 1,122 826 10,709 1,420 264 - |
|||
| 33,816 |
RSPCA KENT ISLE OF THANET BRANCH
Page 20
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 4 NET INCOME This is stated after charging: Operating lease rentals Depreciation Independent Examiner's remuneration : - Independent Examiners' fee 5 INFORMATION REGARDING EMPLOYEES Wages and salaries Redundancy Social security costs Employer pension contributions Employment Allowance |
2025 £ 45,172 21,542 1,500 2025 £ 277,439 - 25,880 4,675 (10,500) 297,494 |
2024 £ 44,490 27,361 1,500 |
|---|---|---|
| 2024 £ 227,115 - 13,613 3,129 (5,000) |
||
| 238,857 |
The average number of employees based on full time equivalents analysed by function was:
| Shops Animal Centre Management and administration |
2025 Number 5 7 - 12 |
2024 Number 6 6 - |
|---|---|---|
| 12 |
The average monthly head count was 17 staff (2024 - 16 staff).
No employee had emoluments in excess of £60,000 (2024 - Nil).
No trustees received remuneration or were reimbursed expenses from the charity during the year (2024 - £Nil).
The total employee benefits (including employers national insurance) of the key management personnel of the charity were £36,099 (2024- £38,043).
RSPCA KENT ISLE OF THANET BRANCH
Page 21
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 FIXED ASSETS Cost As at 1 January 2025 Additions Disposals As at 31 December 2025 Depreciation As at 1 January 2025 Disposals Charge for the year As at 31 December 2025 Net book value As at 31 December 2025 As at 31 December 2024 7 INVESTMENTS Cost or valuation At 1 January 2025 Transfers Revaluation to fair value At 31 December 2025 All investments are held in the UK. 8 DEBTORS VAT Other debtors Prepayments Accrued income |
Animal Leasehold Centre improvements £ £ 841,597 9,293 - - - - 841,597 9,293 274,353 9,293 - - 15,232 - 289,585 9,293 552,012 - 567,244 - UK Equity funds £ 50,486 - 10,818 61,304 |
£ 97,949 6,896 - 104,845 91,390 6,310 97,700 7,145 6,559 Fixtures, equipment fittings & |
Motor vehicles £ 7,100 - - 7,100 7,100 - - 7,100 - - 2025 Total £ 50,486 - 10,818 61,304 2025 £ 6,089 1,927 8,177 1,623 17,816 |
Total £ 955,939 6,896 - |
|---|---|---|---|---|
| 962,835 | ||||
| 382,136 - 21,542 |
||||
| 403,678 | ||||
| 559,157 | ||||
| 573,803 | ||||
| 2024 Total £ 47,707 - 2,779 |
||||
| 50,486 | ||||
| 2024 £ 4,019 14,282 8,042 1,813 |
||||
| 28,156 |
RSPCA KENT ISLE OF THANET BRANCH
Page 22
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors Accruals |
2025 £ 8,967 - 1,333 3,323 13,623 |
2024 £ 16,183 - 1,091 6,480 |
|---|---|---|
| 23,754 |
10 ANALYSIS OF NET ASSETS BETWEEN FUND
| General Designated funds funds £ £ Tangible fixed assets 7,145 - Investments - - Current assets 162,349 - Current liabilities (13,623) - Net assets as at 31 December 2025 155,871 - ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR General Designated funds funds £ £ Tangible fixed assets 6,559 - Investments - - Current assets 183,175 - Current liabilities (23,754) - Net assets as at 31 December 2024 165,980 - 11 MOVEMENT IN FUNDS As at Incoming Outgoing 1 01 2025 resources resources/ Inv. gain £ £ £ Restricted funds EKAC 617,730 1,772 (4,414) Rabbit Village 4,081 - (240) Dog Facility 19,000 - - Vet bills - 10,000 - Utility bills - 7,300 - Van rebrand - 2,142 (2,142) Aura branding - 650 (675) Total restricted funds 640,811 21,864 (7,471) Designated funds - - - Total designated funds - - - Unrestricted general funds 165,980 484,012 (519,597) Total funds 806,791 505,876 (527,068) |
Restricted funds £ 552,012 61,304 16,412 - 629,728 Restricted funds £ 567,244 50,486 23,081 - 640,811 Transfers £ (1,772) - (6,429) (10,000) (7,300) - 25 (25,476) - - 25,476 - |
Total £ 559,157 61,304 178,761 (13,623) |
|---|---|---|
| 785,599 | ||
| Total £ 573,803 50,486 206,256 (23,754) |
||
| 806,791 | ||
| As at 31 12 2025 £ 613,316 3,841 12,571 - - - - |
||
| 629,728 - |
||
| - 155,871 |
||
| 785,599 |
RSPCA KENT ISLE OF THANET BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Page 23
11 MOVEMENT IN FUNDS - Cont'd
RESTRICTED FUNDS
East Kent Animal Centre (EKAC)
This fund originally arose from an appeal to fund the building of the East Kent Animal Centre, but now it is complete unrestricted funds are transferred to cover the shortfall of restricted income. The fund is represented by the book value of the Animal Centre and the carrying value of the investments.
Rabbit Village
Funding received from the Regional Board (in a previous year) to fund the construction of the Rabbit Village. In 2025 six heaters were purchased and installed to improve animal welfare. The remaining unspent funds have been carried forward to the following year.
Dog Facility
The branch received a grant of £19,000 in the previous year from the Friends of South Godstone which is restricted to build a dog facility. This facility will provide a designated indoor space for enrichment, assessment and training. It will provide a space outside the kennel environment for the dogs to relax and to meet prospective owners and fosterers in a setting more closely resembling a home. This will enrich the dogs lives whilst at the branch, enhance their chances of being rehomed and improve our rehoming rate. The Dog Facility project was put on hold for 2024 and no activity undertaken. The Dog Facility project started in 2025 with the purchase of a cabin. As the cabin has been treated as a fixed asset it is shown as a transfer to unrestricted funds. To date in 2026 groundworks have been undertaken, the cabin erected and specialist flooring installed. It is hoped that the project will be completed before the end of 2026.
Vet bills
The branch received a grant from the Pets Foundation of £10,000 restricted for use on branch vet bills. As a branch of the RSPCA that rescues, rehabilitates and rehomes animals in need the branch often looks after animals with complex veterinary needs. As such this grant was invaluable to helping these animals. The grant was spent in full and is shown as a transfer to general funds as a contribution towards vet bills in 2025 which exceeded the amount of the grant.
Utility bills
The branch received a grant from the Pets Foundation of £7,300 restricted for use on branch utility bills. Given the rising cost of utilities this grant was gratefully received and spent in full on the electricity bills for the branch animal centre and is shown as a transfer to general funds as a contribution towards utility bills in 2025 which exceeded the amount of the grant.
Van rebrand
In April 2024 the national RSPCA announced that it would be re-branding with the aim that the brighter, bolder and more welcoming brand will inspire more people to create a better world for animals. In order to support the branches in their rebrand journey the National Society made available a grant to those branches committed to transitioning to a CIO. This grant was restricted to the cost of wrapping the branch vehicle by Aura Brand Solutions in line with the new branding. RSPCA Kent – Isle of Thanet branch was successful in being awarded one of these grants in April 2025. The grant was spent in full on wrapping the branch van with the new national branding and the branch’s new logo.
Aura branding
In May 2025 the branch was awarded an additional grant to be used for re-branding purposes restricted to spending with Aura Brand solutions on promotional materials for use during “one fun day” branch activities such as tablecloths, display flags and stickers. This grant was spent in full with Aura Brand Solutions in line with the terms of the grant.
RSPCA KENT ISLE OF THANET BRANCH
Page 24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11 MOVEMENT IN FUNDS - PREVIOUS YEAR
| Restricted funds EKAC Rabbit Village Dog Facility Total restricted funds Designated funds Total designated funds Unrestricted general funds Total funds |
As at 1 01 2024 £ 630,183 4,081 19,000 653,264 - - 129,267 782,531 |
Incoming Outgoing resources resources/ Inv. loss £ £ 2,467 (12,453) - - - - 2,467 (12,453) - - - - 471,874 (437,628) 474,341 (450,081) |
Transfers £ (2,467) - - (2,467) - - 2,467 - |
As at 31 12 2024 £ 617,730 4,081 19,000 |
|---|---|---|---|---|
| 640,811 - |
||||
| - 165,980 |
||||
| 806,791 |
East Kent Animal Centre (EKAC)
This fund originally arose from an appeal to fund the building and running of the East Kent Animal Centre, but now it is complete unrestricted funds are transferred to cover the shortfall of restricted income. The fund is represented by the book value of the Animal Centre and the carrying value of the investments.
Rabbit Village
Funding received from the Regional Board (in a previous year) to fund the construction of the Rabbit Village. The remaining unspent funds have been carried forward to the following year.
Dog Facility
The branch received a grant of £19,000 in the previous year from the Friends of South Godstone which is restricted to build a dog facility. This facility will provide a designated indoor space for enrichment, assessment and training. It will provide a space outside the kennel environment for the dogs to relax and to meet prospective owners and fosterers in a setting more closely resembling a home. This will enrich the dogs lives whilst at the branch, enhance their chances of being rehomed and improve our rehoming rate. The Dog Facility project was put on hold for 2024 and no activity undertaken. The Dog Facility project will go ahead in 2025 and as such a cabin has now been purchased and quotes are currently being sought for groundworks.
12 FINANCIAL COMMITMENTS
At 31 December 2025 the charity had future minimum lease payments under non-cancellable operating leases as follows:
| leases as follows: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| within one year | 25,967 | 33,925 |
| within two to five years | 33,800 | 59,579 |
| after five years | - | - |
13 TAXATION
The Branch is a registered charity and accordingly is exempt from taxation on income and gains where they are applied for charitable purposes.
RSPCA KENT ISLE OF THANET BRANCH
Page 25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
14 RELATED PARTY TRANSACTIONS
During the year the Charity received £20,922 (2024 - £21,816) in a share of Door to Door fundraising income from the National Society.
There were no other transactions with related parties during the year under review that need to be disclosed.