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2025-12-31-accounts

Charity Registration Number '. 210635 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH A CHARITABLE UN-INCORPOF14TED ASSOCIATION TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Legal and Administrative Information Trustees, Report Independent Examiner's Report statement of Financial Activities Balance Sheet Notes lo the Financial Slalemenls

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTf TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 Trustee5 Lara NewtDn Léonie Harrington Gaynor Coney jennifer Clifton Daphne Harris Charlty Number 210635 Reglstered Office stone5 Green Maid5tone Road Headcorn TN27 9RS Bankers HSBC High Street Maidstone Kent Independent Examiner stephen Hill Partnership Limited Chartered Accovntants 139 Watling Street Gillingham ME7 2YY Pagg 1 of 13

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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 2019).

OBJECTIVES AND ACTIVITIES

Objects, objectives and principal activities

The aim of the Branch is to promote the vision, mission and values of the National Society of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) by all lawful means and in accordance with the policies of the Society, with particular reference to the area covered by the Branch. The mission of the RSPCA is to ensure animals have a good life by rescuing and caring for those in need, by advocating on behalf of all animals and by inspiring everyone to treat them with compassion and respect.

The trustees have reviewed the outcomes and achievements from our objectives and activities for the year to ensure they remain focused on our charitable aims and continue to deliver benefits to the public.

The trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission, which can be illustrated as follows:

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 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 detriment.

The Branch supports local RSPCA Inspectors by taking in, free of charge, mistreated or abandoned animals. This includes pets whose owners suffer ill health, financial difficulties or pass away. The Branch also provides financing towards the veterinary costs of mistreated or abandoned animals. The Branch provides education, information and advice to members of the public, benefiting the public by promoting compassionate human sentiment towards animals.

The Branch re-homes animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as a subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to request a reasonable donation for the adoption of animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objectives, to re-home animals to those who could not afford them.

The Branch responds to local enquiries (both direct and via the RSPCA's national call centre) from the public about animals in the area covered by the Branch. The public benefits from knowing that we can intervene to assist animals in need.

The Branch provides subsidised veterinary treatment for animals which are sick or injured and belong to people on means tested benefits. Since the closure of the clinic, there has been an opportunity to work with the public from across the Branch area, using a network of private veterinary practices. The branch works on a case by case basis, offering financial support to pet owners who are unable to afford treatment for their pet, by contributing towards the cost of veterinary care. This is a beneficial frontline public service. It offers the opportunity for people to keep much loved pets when they fall into hardship. The link between pet ownership and positive mental health benefits is well documented. Many of the people we help fall into the vulnerable category, where often a pet is their only source of regular companionship. There is a balance to be struck between using the charitable funds wisely but being satisfied we are helping those that genuinely need our help. We offer this service to the local community.

The Branch provides subsidised neutering of animals belonging to people on means tested benefits. Aside from the

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animal welfare benefits, this benefits the public by helping control not only the population of a particular species, but the potential spread of disease that can come from overpopulation in a confined space (in the case of multiple animals in a home, for example). Animals in the care of the Branch receive veterinary treatment, vaccination, neutering and microchipping and are assessed for re-homing.

The Branch provides volunteering opportunities for those who wish to support our work, including trusteeship, fundraising and animal care at the cattery and staffing our charity shop. We fully embrace our equal opportunities policy, benefitting local people, schools and companies by providing the possibility of doing work which is compassionate and rewarding. Our volunteers are encouraged to feel part of the team and we really value their contribution.

Our main activity to achieve these aims remains the operation of an animal re-homing programme through the cattery.

ACHIEVEMENT AND PERFORMANCE

Achievements and performance

We would like to thank all the staff and volunteers at Headcorn Cattery for their hard work and dedication throughout this year.

This year we took in 181 cats. We rehomed a total of 183. We are also fostering a number of guinea pigs until a suitable home can be found for them.

Many of the animals we care for have been identified as the most at risk by the RSPCA Inspectorate and often come to us with complex medical and behavioural needs. This means those animals require longer periods of rehabilitation and may require additional funds spent on them for veterinary care and boarding. Some require several months of care before they are ready for rehoming.

We would also like to thank Mote Park Veterinary Surgery and other veterinary practices, which provide veterinary care for many of our animals. Through our welfare assistance scheme, the branch has helped 32 cats and 25 dogs to receive the veterinary treatment they needed so that they could stay with their owners. We have also neutered 53 cats and 31 dogs through our outreach programme. In addition, we were able to help several members of the public who contacted us for advice on animal welfare.

The Branch has an ongoing relationship with The Folly Wildlife Rescue Trust, a charity dedicated to the rescue, care and rehabilitation of injured, orphaned, sick and distressed wildlife. The Branch makes a contribution to this charity of £3,600 per year, which goes towards supporting them in their work and enables them to treat and provide specialist care to wildlife brought to them by the RSPCA Inspectorate and members of the public.

Within the terms of our governing document, the Branch supports regional schemes operating through our Regional Board. We also collaborate on animal welfare campaigns and have systems in place to enable the RSPCA Inspectorate to take sick or injured cats directly to our consulting vets for treatment. We then collect and bring them to the cattery for ongoing care until they are well enough for rehoming.

The RSPCA shop in Maidstone has once again been a huge source of financial support to the Branch. The Committee would like to thank Maria and Julie and all the volunteers at the shop for their hard work and dedication. The shop made £55,300. Well done to all.

This year two new trustees have been co-opted. We are still in the process of recruiting more members of the Committee to help us with our goals.

FINANCIAL REVIEW

Financial review

The total incoming resources for the year amounted to £121,646 (2024: £184,704). Expenditure in the year amounted to £190,715 (2024: £172,682). In addition to this, the charity made a loss on investments of £9,863 (2024 Gain: £4,552).

Investment policy

The investment policy remains unchanged, with a combination of at least 80% of our invested funds to be held in fixed interest securities and no more than 20% in selected equities.

The charity's investment fund holding of 10,153.60 fund units, these units were valued at 31 December 2025 for £196,187 (2024: £206,050).

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Reserves policy

It is the policy of the Branch to maintain the free reserves of the branch, at a level equal to one year's unrestricted expenditure. The charity relies heavily on donations and legacies to fund its animal welfare work in the area, including the running of the cattery. As both of these can fluctuate enormously from year to year, it is felt prudent to maintain reserves at this level. Free reserves at the year-end were £889,552, including the charity's tangible assets of £582,563.

Trustees are of the opinion that the existing level of reserves is sufficient to meet any reduction in incoming resources in the next twelve months.

Key Expenditure

We completed the planned work to repair and upgrade the shop in Maidstone. This included the installation of cameras and the purchase of a new boiler. We have also had a significant increase in utilities during this period due to a national increase in fuel costs. Our electricity consumption is high as we have a 24-hour heating system in the cattery pens to keep the temperature constant and at a level which is conducive to the welfare of the cats, many of which are receiving medical treatment.

FUTURE PLANS

In the last year we have had two new Trustees join the branch. The committee is hoping to welcome new people over the next year, to build upon the existing skills and experience. This additional resource will enable us to broaden our reach and impact within the local community.

We are working to develop partnerships with other organisations to spread the vital messages around animal welfare.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, governance and management

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The RSPCA Tunbridge Wells & Maidstone Branch is constituted as an unincorporated charitable association. The branch operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2012) and carries out its direct animal welfare work within the branch area. Committee members (Trustees) are elected at the Annual General Meeting, from and by the members of the branch, to carry out the work for the ensuing year. Candidates must receive no less than 51% of the votes of the members present and voting. A trustee can also be coopted during the year by the trustees, in accordance with branch rules. A minimum of five trustees and no more than fourteen can be nominated to stand for election at the Annual General Meeting. In addition, a further three trustees can be co-opted throughout that year.

When joining the committee, new trustees are able to access the RSPCA internet 'The Link' which holds information outlining the role of the trustee with the branch as well as the responsibilities and obligations that the role of trustee entails. In addition, new trustees will receive an introduction to the branch, its history, and the current and planned activities for the future. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role and signed the Trustee Code of Conduct, Trustees Declaration of Willingness to Act and, where appropriate, Fit and Proper Persons.

The trustees hold meetings in accordance with the Branch Rules at which decisions are made. Day to day running of the cattery is delegated to the cattery manager and day to day running of the shop to the nominated volunteer. The Branch operates within a national network of autonomous RSPCA Branches under the umbrella of the National RSPCA that all pursue the same objectives and which are known collectively as the Royal Society for the Prevention of Cruelty to Animals. The network comprises independent branches operating within a defined geographical area for the purpose of fundraising and the provision of animal care facilities and treatments. A regional structure also exists that is overseen on a national basis. This structure provides a team of specialist inspectors and coordinates the policies and objectives of the branches. Representatives of the branches, regional and national organisations meet on a quarterly basis as a forum to consider all issues affecting animal welfare; and to develop policies for the future pursuit of their common aims.

The Branch also has links with other organisations committed to the same objectives.

Risk management

The trustees actively review the risks, which the Branch faces on a regular basis through regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch faces and confirm that they have established systems to mitigate the significant risks, which have been identified as:

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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. Continued steps are being taken to address the issue of trustee and volunteer recruitment.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

210635

Principal address

RSPCA Tunbridge Wells & Maidstone Headcorn Cattery, Stones Green Maidstone Road Headcorn Kent TN27 9RS

Trustees

Mrs D B Harris Chair Mrs G Coney Secretary Ms L Newton Treasurer Mrs J Clifton

Léonie Harrington Vice Chair (appointed 28/01/2025)

Virginia Bevan (appointed 07/11/2025)

Independent Examiner

Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY

Bankers

HSBC Bank PLC High Street Maidstone Kent

This report was approved by the trustees and signed on its behalf by:

Lara Newton Treasurer

Date : 23 April 2026

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELfi TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Independent examiner's report to the trustee5 of RSPCA Tunbridye Wells & Maidstone Branch I report to the charity trustees on my examinatlon of the accounts of RSPCA Tunbridge Wells & Maidsrone Branch (the Trustl for the year ended 31 DecembÈr 2025. Responslbllltles and b•$l$ of report As the charity trusrees of the Trust you are responslble for the preparation of the account5 in accordance with the requirements ol the Charities Att 20111'the Act'i. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145151 Ibl of the Act. Independent examlner's statement I have cotnpleted my examination. I confirm that no material matter5 have come to my attention in connection with the examination giving me cause to belleve that in any material respect.. I, accounting record5 were not kept in respect of the Trust 3s required by Section 130 of the Act,. or 2. the account5 do not accord with those ￿cOrdS., or 3. the accounts do not cotnply with the applicabl& requiremÈnts concerning the form and cont&nt of accounts Set out in the Charities (Accounts and Reports) Regulations 2008 other than any reqU1￿ment that the accounts give a true and fair view which is not a matter considered as part of an indeperident examination. I have no concern5 and have corne across no other matter5 in connectlDn wlth the examination to which attention should be drawn In this report In order.t(keN8b er understanding of the accounts to be reached, ame.. artner5hlp Llmlted Date.. 22 April 2026 Pagg 6 of 13

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Recommended ¢ategorle5 by activity Total Funds 2025 Totjl Funds 2024 Notes Unrestrlcted fund$ Income and endowments from: Donatlons and legacies 45,067.00 45,067.00 84,432.00 Charitable activities 6,925.00 other tradin9 activities 55.893.00 55.893.00 72.421,00 Investments 17,046,00 17,046,00 19,121.00 other 3,640.00 3.640.00 1,805.00 Total 121.646.00 121.646.00 184.704.00 Expendlture on: Aaising funds 46.596.00 46,596.00 39,539.00 Charitable activitie5 118.724.00 118,724.00 108.774.00 Other 25.397.00 25.397.00 24,369.00 Total 190.717.00 190,717.00 172,682.00 Net Incomellexp*ndlturel 169,071.001 169.071.001 12.022.00 Other recognlsed gain5111ossesl'. Gain5 and losse5 on revaluation of fixed assets for the charity's own use 19,863.001 19,863.001 4.552.00 Net movement in fund5 178,934.001 178,934.001 16.574.00 Re£on£iliJtlon of funds: Total funds brought forward 968.486.00 968.486.00 951,912.00 Total funds cjrried forward 889.552.00 889,552.00 968.486.00 Page 7 of 13

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTf TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 Recommended r4tegorle5 by actlvlty Notes Total Fund$ 2025 Total Funds 2024 Ixed asset5 Tangible a55ets 582.563.00 603.312.00 Total flxed a55ets 582.563.00 603.312.00 Current assets Debtors 4.439.00 4.176.00 nvestrrents 196.L87.00 206.050.00 Cash at bank and in hand 113.769.00 163,303.00 Total current assets 314,395.00 373.529.00 C￿dItOrS,. amounts falling due within one year 7.406.00 8,355.00 Net ¢urrent a55etsllllabilltlesl 306.989.00 365,174.00 Total net assets 889,552.00 968,486.00 Funds of the Charlty Unrestricted funds 889,552.00 968.486.00 Restricted funds Endowment fdnds Total fund5 889,552.00 968,486.00 The financial statements were approved by the trustees on 23 April 2026 and signed on its behalf by.. Lara Newton Treasurer Date .' 23 April 2026 Page 8 of 13

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS TUNBRIDGE WELLS AND MAIDSTONE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l. Accountlng Policies The principal accounting policies adopted by the Charity, which is a public benefi't entity, in the preparation of the accounts are as follows. 1.1 Basls of preparatlon These atcounts have been prepared under the historical cost convention, as modified by the inclusion of charitable propertie5 and fixed a55et investments ènd Investment propertie5 at valuation. These accounts have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial RÈporting Standard applicable In the UK and Republic of Ireland IFRS 1021" (effective I january 20L91- (Charities SORP IFRS L0211, the Financial Reporting Standard èpplicable in the UK and Republic of Ireland IFRS 1021 and the Charitie5 Act 2011. These accounts are pre5erited in pounds sterling and rounded to the nearest pound. 1.2 Income from charitable activitles All income 15 recognised in the Statement of Financial Activities once the charity ha5 entitlement to the fund5. It Is probably thar the incotne w111 be recelved and the amount can be measured reliably. 1.3 Expenditure Expenditure is recognised when a present legal or constructive obligation exists at the balance Sheet date a5 a result of a past event, it 15 probable that a transfer of economic benefits will be required to settle the obligation. and the amount can be estimated reliably. It 15 incluslve of VAT whlch cannot be recovered. Expenditure 15 accounred for on an accruals basis and has been classified under headings that aggregat& all cosr relate to the categvry, 1.4 Penslons The Charity Makes contributions to a delined contribution pension scheme. Thes& contributions are charged to the income and expenditure account in the year in whlch they become payablÈ, 1.5 Taxation The organisation Is a regISte￿d charity and has no liability to income tax or corporation tax on its charitable activities during th& year. Value added tax is accounted for on an accruals basi5. 1.6 Fund accounting Unrestricted funds are those funds which a￿ available for use at the discretion of the Trustees in furtherance of the genera1 objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which a￿ to be used in accordance with specific restriction5 imposed by donor5 or whic have been raised by the charity for particular purposes. 1.7 Tangible fixed assets Tangible fixed ass&tS. such a5 land and buildings, plant, vehicle5 and equipment, are held to provide an on-going economic benelit to a charity through their contribution, directly or Indirectly, to the provision of goods or 5ervice5 by the charity. Tangible fixed assets. other than f￿ehOld land, are stated at cost or valuation l@55 depreciation and any provision for impairment. Dep￿tIatiON is provided at rates calculated to write off the cost or valuatiOTI of fixed assets. le55 their estimated residual value, over their expected useful lives on the following basis.. Name Year Method Freehold Property Computer Equipment Fixtures & Fittings Cattery Motor Vehicle5 on cost 20 on reduclng b31ance on reducing balance on cost 20 20 on cost 1.8 Leaslng commitments Rentals paid under operatlng leases are charged to the Statement of Financlal Activlties on a straight 1Sne basis over rhe period of the lease. Page9of13

  1. Income from Donations and Legacles Analys1$ Un￿strIcted fvnds Tot•1 funds 2025 Total funds 2024 Donatlon and gifts Gift Aid 17,649.00 23.776.00 17,649.00 80.015.00 23.776.00 4.228.00 Legacies Membership subscriptions and sponsorships which are in substance donations 2,675.00 2.675.00 967.00 967.00 J89.00 Total 45.067.00 45.067.00 84.432.00
  2. Income from Other Trading Activities Unre5trlcted fund$ Analy515 Total fund5 2025 Total fund5 2024 Events 592.00 592.00 764.00 Shop Income Sponsorshlp 55,301.00 55,301.00 68.912.00 2,745.00 Total 55.893.00 55.893.00 72,421.00

  3. Income from Investments Analy$ls un￿strICted funds Total funds 2025 Total fvnds 2024 Dividend income Rental and leasing Income 7,3é6.00 9,680.00 7.366.00 10.202.00 9,680.00 8.919.00 Total 17,046.00 17.046.00 19.121.00 Page 10of 13

  4. Tangible Fixed Assets Freehold Lan(l & Bulldlngs other Land & Bulldlng5 Flxtures & Fittlngs Motor Vehlcles Computer Equipment 5.1 Cost or valuatlon At 01 january 2025 741,530.00 20.732.00 11.039.00 524.00 141,947.00 Additlons 1,048.00 Disposals Revaluations Transfer5 At31 December 2025 141.947.00 741.530.00 20,732.00 11,039.00 1.572.00 5.2 Depreclatlon and Impalrnients At 01 january 2025 65,810.00 233.364.00 3,110.00 9.920.00 256.00 Charge for the year 3,549.00 13.764.00 4,146,00 234,00 104.00 Disp05als Revaluations Transfer5 At31 December 69,359.00 247,128.00 7,256.00 10,154.00 360.00 2025 5.3 Net book value At 01 january 2025 76.137.00 508,166.00 17.622.00 1,119.00 268.00 At31 December 72.588.00 494,402.00 13,476.00 885.00 1.212.00 2025

  5. Investments The charities investment fund held £196.187 as at 31 December 2025 12024.. £206,050>.

  6. Debtors: Amounts falllng due wlthin one year Analysls of Debtors Total fund5 2025 Total funds 2024 Prepayments & accrued income other debtors VAT control 69.00 4,176.00 4,370.00 4,439.00 Total 4,176.00 Page 11 of 13

  7. Creditors: Amounts falling due within one year Analysls of Credltors Total funds 2025 Total funds 2024 Accruals and defÈrred income Taxation and social security 4,408.00 2.998.00 6.239.00 2,L16.00 8.355.00 Total 7,406.00

  8. Charity funds 9.1 Detai15 of material funds held and movements durlng the CURRENT reporting period Funfl Fund b•lances b•lances brou9ht carried forward forward Gains and losse5 Income Expenditure Fund names Unrestrlcted funds Total 968,486.00 121,646.00 190,717.00 19.863.001 889,552.00 9.2 Details of material funds held and movements during the PREVIOUS reporting period Fund Fund balances balances brought carried forward forward Gains and losses Income Expenditure Fund names Unrestrlcted funds Total 951.912.00 184.704.00 172.682.00 4,552.00 96B,486.00 9.3 Designated fund5
  9. Average Number of Employees This year Last year Cattery and admin staff Tot•1 No employee5 received emolurnents In excess of £60,000, Average number of employees during this year.. 6 and last year.. 6
  10. Related Party Disclosures Transactions may tske place wlth personslorgani5ations with whlch the charity's trustees or seniur managers have a connection, All transBCtions involving such personslorganisatlons are conducted at arrn'5 length and conflicts of interest managed a5 per the branch's policy. The charity paid K Harri5'. daughter of Trustee D Harris, £24.000. This was her ènnual salary for her position of Cattery Manager. a position She secu￿￿ in an external recruitment in 2011. As part of her duties, and in line with other RSPCA establishments, she 15 contractually obliged to live on 51te to provide 24hr emergency cover in the residence attached to the cattery. The open market rental value of this Is believed to be £15.000 pa. The charity pald I Crisford, daughter of Trustee D Harrls, £1,650 for accounting services. Charity Cornmi55ion authority wa5 granted for thi5 in 2005 in accordance with the branch constitutlon. The charlty paid l Harrls, niece of D Harri5. £L6,368. This w85 her salary for working in the cattery.
  11. Trustee. Remuneration and Benefits Page12of 13

There were no trustees, remuneration or other benefits for the year ended 31 December 2025 12024.. none). Page 13of 13