(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**<br>**Unrestricted**<br>**funds**<br>**£**<br>**INCOME**<br>**Income from charitable activities**<br>2(a)<br>54,668<br>**Donations, grants and legacies**<br>2(b)<br>56,045<br>**Income from other trading activities**<br>2(c)<br>369,621<br>**Investment income**<br>2(d)<br>3,678<br>**TOTAL INCOME**<br>484,012<br>**EXPENDITURE**<br>Costs of raising funds<br>3(a)<br>246,466<br>Expenditure on charitable activities<br>3(b)<br>273,131<br>**TOTAL EXPENDITURE**<br>519,597<br>**NET INCOME/(EXPENDITURE)**<br>(35,585)<br>**OTHER RECOGNISED GAINS/LOSSES:**<br>Gains/(losses) on revaluation<br>of investments<br>7<br>-<br>(35,585)<br>Transfers between funds<br>11<br>25,476<br>**NET MOVEMENT IN FUNDS**<br>(10,109)<br>Balance as at 1 January 2025<br>165,980<br>**BALANCE AT 31 DECEMBER 2025**<br>155,871|**Restricted**<br>**funds**<br>**£**<br>-<br>20,092<br>-<br>1,772<br>21,864<br>675<br>17,614<br>18,289<br>3,575<br>10,818<br>14,393<br>(25,476)<br>(11,083)<br>640,811<br>629,728|**Total**<br>**funds**<br>**2025**<br>**£**<br>54,668<br>76,137<br>369,621<br>5,450<br>505,876<br>247,141<br>290,745<br>537,886<br>(32,010)<br>10,818<br>(21,192)<br>-<br>(21,192)<br>806,791<br>785,599|**Total**<br>**funds**<br>**2024**<br>**£**<br>51,870<br>51,815<br>-<br>366,956<br>3,700|
|---|---|---|---|
||||474,341|
||||205,941<br>246,919|
||||452,860|
||||21,481<br>2,779|
||||24,260<br>-|
||||24,260<br>782,531|
||||806,791|





**RSPCA KENT ISLE OF THANET BRANCH** 

Page 15 

## **BALANCE SHEET AS AT 31 DECEMBER 2025** 

|**Notes**<br>**FIXED ASSETS**<br>Tangible assets<br>6<br>Investments<br>7<br>**CURRENT ASSETS**<br>Debtors<br>8<br>Cash at bank and in hand<br>**CURRENT LIABILITIES**<br>Creditors: amounts falling due within one<br>year<br>9<br>**NET ASSETS**<br>10<br>Represented by:<br>**FUNDS OF THE CHARITY**<br>**Restricted funds**<br>11<br>**Unrestricted funds :**<br>Designated funds<br>11<br>General funds<br>11<br>**TOTAL CHARITY FUNDS**|17,816<br>160,945<br>178,761<br>(13,623)|**2025**<br>**£**<br>559,157<br>61,304<br>620,461<br>165,138<br>785,599<br>629,728<br>-<br>155,871<br>785,599|28,156<br>178,100<br>206,256<br>(23,754)|**2024**<br>**£**<br>573,803<br>50,486|
|---|---|---|---|---|
|||||624,289<br>182,502|
|||||806,791|
|||||640,811<br>-<br>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**<br>**INCOME**<br>**Unrestricted**<br>**funds**<br>**£**<br>**a)**<br>**Income from charitable activities**<br>Pet insurance<br>-<br>Services provided<br>54,668<br>54,668<br>**b)**<br>**Donations, grants and legacies**<br>Legacies<br>500<br>Donations and subscriptions<br>25,980<br>Pets at Home Foundation<br>-<br>Certas Energy<br>600<br>RSPCA - SERB<br>8,043<br>RSPCA HQ Grants<br>-<br>Grants : Door to Door<br>20,922<br>56,045<br>**c)**<br>**Income from other trading activities**<br>Charity shop sales<br>342,878<br>Sale of goods at the animal centre<br>3,104<br>Fundraising<br>22,273<br>Rental income<br>1,366<br>369,621<br>**d)**<br>**Investment Income**<br>Bank interest<br>3,678<br>Investment Income<br>-<br>3,678|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>17,300<br>-<br>-<br>2,792<br>-<br>20,092<br>-<br>-<br>-<br>-<br>~~.~~<br>-<br>-<br>1,772<br>1,772|**2025**<br>**Total**<br>**funds**<br>**£**<br>-<br>54,668<br>54,668<br>500<br>25,980<br>17,300<br>600<br>8,043<br>2,792<br>20,922<br>76,137<br>342,878<br>3,104<br>22,273<br>1,366<br>369,621<br>3,678<br>1,772<br>5,450|**2024**<br>**Total**<br>**funds**<br>**£**<br>30<br>51,840|
|---|---|---|---|
||||51,870|
||||10,250<br>9,749<br>-<br>-<br>10,000<br>-<br>21,816|
||||51,815|
||||334,295<br>3,489<br>13,525<br>15,647|
||||366,956|
||||1,233<br>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**<br>**EXPENDITURE**<br>**Unrestricted**<br>**funds**<br>**£**<br>**a)**<br>**Costs of raising funds**<br>Shop operating costs<br>194,455<br>Fundraising expenses<br>3,182<br>Rental property fees<br>96<br>Rental deed of surrender fee<br>16,000<br>Wages and salaries<br>18,049<br>Support costs (see below)<br>14,684<br>246,466<br>**b) Expenditure on charitable activities**<br>Animal centre costs :<br>Wages and salaries<br>153,941<br>Staff expenses & training<br>1,532<br>Rates and utilities<br>2,076<br>Light and heat<br>8,317<br>Telephone<br>1,541<br>Veterinary costs<br>40,171<br>Food, litter and bedding<br>24,003<br>Cleaning and refuse<br>14,384<br>Repairs and maintenance<br>4,852<br>Other expenses<br>-<br>Depreciation - Animal Centre<br>-<br>Motor expenses<br>2,067<br>Support costs (see below)<br>14,685<br>Governance costs<br>Wages and salaries<br>4,062<br>Legal and professional fees<br>-<br>Independent Examiner's fee<br>1,500<br>273,131<br>519,597<br>**Allocation of support costs**<br>**Raising**<br>**Funds**<br>Administration salaries<br>3,610<br>Legal and professional fees<br>5,307<br>Bank and credit card charges<br>593<br>Insurance<br>1,248<br>Web/internet<br>191<br>Printing, postage and stationery<br>580<br>Depreciation - Fixtures, fittings & equip<br>3,155<br>Depreciation - Motor vehicle<br>-<br>Loss on disposal of fixed assets<br>-<br>Irrecoverable VAT<br>-<br>14,684|**Restricted**<br>**funds**<br>**£**<br>-<br>675<br>-<br>-<br>-<br>-<br>675<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>240<br>-<br>15,232<br>2,142<br>-<br>-<br>-<br>-<br>17,614<br>18,289<br>**Charitable**<br>**Activities**<br>3,610<br>5,307<br>593<br>1,248<br>192<br>580<br>3,155<br>-<br>-<br>-<br>14,685|**2025**<br>**Total**<br>**funds**<br>**£**<br>194,455<br>3,857<br>96<br>16,000<br>18,049<br>14,684<br>247,141<br>153,941<br>1,532<br>2,076<br>8,317<br>1,541<br>40,171<br>24,003<br>14,384<br>5,092<br>15,232<br>4,209<br>14,685<br>4,062<br>-<br>1,500<br>290,745<br>537,886<br>**2025**<br>**Total**<br>**funds**<br>7,220<br>10,614<br>1,186<br>2,496<br>383<br>1,160<br>6,310<br>-<br>-<br>-<br>29,369|**2024**<br>**Total**<br>**funds**<br>**£**<br>180,020<br>282<br>1,552<br>-<br>7,179<br>16,908|
|---|---|---|---|
||||205,941<br>124,234<br>342<br>1,984<br>3,718<br>1,974<br>38,111<br>22,321<br>7,571<br>8,939<br>-<br>15,232<br>2,515<br>16,908<br>1,570<br>-<br>1,500|
||||246,919|
||||452,860|
||||**2024**<br>**Total**<br>**funds**<br>2,872<br>13,030<br>1,438<br>2,135<br>1,122<br>826<br>10,709<br>1,420<br>264<br>-|
||||33,816|





**RSPCA KENT ISLE OF THANET BRANCH** 

Page 20 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

|**4**<br>**NET INCOME**<br>This is stated after charging:<br>Operating lease rentals<br>Depreciation<br>Independent Examiner's remuneration :<br>-<br>Independent Examiners' fee<br>**5**<br>**INFORMATION REGARDING EMPLOYEES**<br>Wages and salaries<br>Redundancy<br>Social security costs<br>Employer pension contributions<br>Employment Allowance|**2025**<br>**£**<br>45,172<br>21,542<br>1,500<br>**2025**<br>**£**<br>277,439<br>-<br>25,880<br>4,675<br>(10,500)<br>297,494|**2024**<br>**£**<br>44,490<br>27,361<br>1,500|
|---|---|---|
|||**2024**<br>**£**<br>227,115<br>-<br>13,613<br>3,129<br>(5,000)|
|||238,857|



The average number of employees based on full time equivalents analysed by function was: 

|Shops<br>Animal Centre<br>Management and administration|**2025**<br>**Number**<br>5<br>7<br>-<br>12|**2024**<br>**Number**<br>6<br>6<br>-|
|---|---|---|
|||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**<br>**FIXED ASSETS**<br>**Cost**<br>As at 1 January 2025<br>Additions<br>Disposals<br>As at 31 December 2025<br>**Depreciation**<br>As at 1 January 2025<br>Disposals<br>Charge for the year<br>As at 31 December 2025<br>**Net book value**<br>As at 31 December 2025<br>As at 31 December 2024<br>**7**<br>**INVESTMENTS**<br>**Cost or valuation**<br>At 1 January 2025<br>Transfers<br>Revaluation to fair value<br>At 31 December 2025<br>All investments are held in the UK.<br>**8**<br>**DEBTORS**<br>VAT<br>Other debtors<br>Prepayments<br>Accrued income|**Animal**<br>**Leasehold**<br>**Centre**<br>**improvements**<br>**£**<br>**£**<br>841,597<br>9,293<br>-<br>-<br>-<br>-<br>841,597<br>9,293<br>274,353<br>9,293<br>-<br>-<br>15,232<br>-<br>289,585<br>9,293<br>552,012<br>-<br>567,244<br>-<br>**UK Equity**<br>**funds**<br>**£**<br>50,486<br>-<br>10,818<br>61,304|**£**<br>97,949<br>6,896<br>-<br>104,845<br>91,390<br>6,310<br>97,700<br>7,145<br>6,559<br>**Fixtures,**<br>**equipment**<br>**fittings &**|**Motor**<br>**vehicles**<br>**£**<br>7,100<br>-<br>-<br>7,100<br>7,100<br>-<br>-<br>7,100<br>-<br>-<br>**2025**<br>**Total**<br>**£**<br>50,486<br>-<br>10,818<br>61,304<br>**2025**<br>**£**<br>6,089<br>1,927<br>8,177<br>1,623<br>17,816|**Total**<br>**£**<br>955,939<br>6,896<br>-|
|---|---|---|---|---|
|||||962,835|
|||||382,136<br>-<br>21,542|
|||||403,678|
|||||559,157|
|||||573,803|
|||||**2024**<br>**Total**<br>**£**<br>47,707<br>-<br>2,779|
|||||50,486|
|||||**2024**<br>**£**<br>4,019<br>14,282<br>8,042<br>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**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Taxation and social security<br>Other creditors<br>Accruals|**2025**<br>**£**<br>8,967<br>-<br>1,333<br>3,323<br>13,623|**2024**<br>**£**<br>16,183<br>-<br>1,091<br>6,480|
|---|---|---|
|||23,754|



## **10 ANALYSIS OF NET ASSETS BETWEEN FUND** 

|**General Designated**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>Tangible fixed assets<br>7,145<br>-<br>Investments<br>-<br>-<br>Current assets<br>162,349<br>-<br>Current liabilities<br>(13,623)<br>-<br>**Net assets as at 31 December 2025**<br>155,871<br>-<br>**ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR**<br>**General Designated**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>Tangible fixed assets<br>6,559<br>-<br>Investments<br>-<br>-<br>Current assets<br>183,175<br>-<br>Current liabilities<br>(23,754)<br>-<br>**Net assets as at 31 December 2024**<br>165,980<br>-<br>**11 MOVEMENT IN FUNDS**<br>**As at**<br>**Incoming**<br>**Outgoing**<br>**1 01 2025**<br>**resources**<br>**resources/**<br>**Inv. gain**<br>**£**<br>**£**<br>**£**<br>Restricted funds<br>EKAC<br>617,730<br>1,772<br>(4,414)<br>Rabbit Village<br>4,081<br>-<br>(240)<br>Dog Facility<br>19,000<br>-<br>-<br>Vet bills<br>-<br>10,000<br>-<br>Utility bills<br>-<br>7,300<br>-<br>Van rebrand<br>-<br>2,142<br>(2,142)<br>Aura branding<br>-<br>650<br>(675)<br>Total restricted funds<br>640,811<br>21,864<br>(7,471)<br>Designated funds<br>-<br>-<br>-<br>Total designated funds<br>-<br>-<br>-<br>Unrestricted general funds<br>165,980<br>484,012<br>(519,597)<br>Total funds<br>806,791<br>505,876<br>(527,068)|**Restricted**<br>**funds**<br>**£**<br>552,012<br>61,304<br>16,412<br>-<br>629,728<br>**Restricted**<br>**funds**<br>**£**<br>567,244<br>50,486<br>23,081<br>-<br>640,811<br>**Transfers**<br>**£**<br>(1,772)<br>-<br>(6,429)<br>(10,000)<br>(7,300)<br>-<br>25<br>(25,476)<br>-<br>-<br>25,476<br>-|**Total**<br>**£**<br>559,157<br>61,304<br>178,761<br>(13,623)|
|---|---|---|
|||785,599|
|||**Total**<br>**£**<br>573,803<br>50,486<br>206,256<br>(23,754)|
|||806,791|
|||**As at**<br>**31 12 2025**<br>**£**<br>613,316<br>3,841<br>12,571<br>-<br>-<br>-<br>-|
|||629,728<br>-|
|||-<br>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<br>EKAC<br>Rabbit Village<br>Dog Facility<br>Total restricted funds<br>Designated funds<br>Total designated funds<br>Unrestricted general funds<br>Total funds|**As at**<br>**1 01 2024**<br>**£**<br>630,183<br>4,081<br>19,000<br>653,264<br>-<br>-<br>129,267<br>782,531|**Incoming**<br>**Outgoing**<br>**resources**<br>**resources/**<br>**Inv. loss**<br>**£**<br>**£**<br>2,467<br>(12,453)<br>-<br>-<br>-<br>-<br>2,467<br>(12,453)<br>-<br>-<br>-<br>-<br>471,874<br>(437,628)<br>474,341<br>(450,081)|**Transfers**<br>**£**<br>(2,467)<br>-<br>-<br>(2,467)<br>-<br>-<br>2,467<br>-|**As at**<br>**31 12 2024**<br>**£**<br>617,730<br>4,081<br>19,000|
|---|---|---|---|---|
|||||640,811<br>-|
|||||-<br>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.