2025-12-31-accounts

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

WIRRAL & CHESTER BRANCH

(Registered Charity No. 219766) ANNUAL REPORT AND ACCOUNTS FOR 2025

SOME OF THE ANIMALS WE RE-HOMED IN 2025

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1. Reference and Administration

Charity Name: Registered Charity Number: 219766

RSPCA Wirral and Chester Branch

Main Address: Cross Lane, Wallasey Ch45 8RH

Branch Trustees

Christina Edwards Chairman Keith Crowden ACIB Treasurer Margaret Shilliday Hon. Secretary

Members

Jenny Godwin Alan Milne Pauline Marchal Anne Carter Eileen Burke Chris Clayton Carol Heath

Appointment of Trustees:

Trustees are elected from Branch Members at the Annual General Meeting, to carry on the work for the next year.

The Committee shall consist of no less than 7 and no more than 14 elected members.

The elected Committee can co-opt up to 3 persons until the next AGM. Whereby they must then be members.

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Branch Management

Branch Manager: Peter Hattam Animal Care Manager: Kay Hawthorn

Main Independent Advisers

Independent Examiners: Xeinadin Bankers: Lloyds Bank PLC Custodian Trustees: Charity Commission

Main Branch Facilities - Wirral Animal Centre

Telephone: [phone]

Rehoming by appointment – 12.00 am – 2.30 pm every day.

To report general cruelty or neglect of animals contact the RSPCA National Control Centre - 0300 1234 999.

2. Structure, Governance and Management

2.1 Governing Rules:

The Branch is constituted as an un-incorporated association and has its own charitable status.

The Branch works within a constitution and rules that are laid down by the RSPCA Headquarters.

It receives guidance via documentation and from Branch Partnership Managers who are employed by the National Society who attend Branch meetings, as required.

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2.2 Trustee recruitment and appointment:

Trustees are elected from Branch members at each Annual General Meeting to set the general direction and to establish appropriate policies for the Branch for the forthcoming year.

2.3 Policies and procedures for induction and training of Trustees

All new Trustees receive a guidance pack from Headquarters, and the Branch offers an induction via the Branch Manager. This can be tailor-made to meet each Trustee’s requirements. The National Society hold workshops for new and existing Trustees, covering their responsibilities, roles etc. as required.

2.4 Organisational Structure

Branch Committee/Board of Trustees

Branch Manager Animal Care Manager

Animal Care Staff/Volunteers

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Decision Making Processes

The Trustees normally meet six times a year and receive updates on developments and performance from the Inspectorate, the Animal Care Manager and the Branch Manager. They receive a review of the financial performance, (Income and Expenditure) at each meeting, from the Hon. Treasurer. They also receive information regarding complaints made and actions taken to resolve such matters.

They discuss policy-related matters and determine the general direction of the Branch for the forthcoming year.

They review the operations of the Animal Centre and Chester Shop and related matters on an ongoing basis and review existing policies. The Branch management ensures that these are implemented and report back on progress.

Independent advice is sought as required.

The Branch has formulated a survival plan, which will help to determine the future direction of the Branch that will help to secure our continuing success. This Plan is reviewed on an on-going basis as needs demand.

Trustees’ responsibilities in relation to the financial statement

The trustees are responsible for preparing the trustees report and the financial statements in accordance with applicable law & UK Accounting Standards. The Law applicable to England & Wales requires the trustees to prepare financial statements for each financial year which give a true & fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:

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• Select suitable accounting policies and apply them consistently.

• Observe the methods and principles of Charities SORP

• Make judgements & estimates that are reasonable & prudent

• State whether applicable accounting standards have been followed

• subject to any departures disclosed and explained in the financial statements and

• Prepare the financial statements on the “going concern” basis unless it

• is inappropriate to do so and ensure that the charity will continue in business.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ascertain to ensure that the financial statements comply with the Charities Act 2011 and the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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).

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention & detection of fraud or other irregularities.

In the interest of transparency and accountability to our donors we publish our Annual Report and Audit/Examiners Report on our website and annually on the Charity Commission website. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website.

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2.5 Branch Objectives and Public Benefit Statement

The RSPCA Wirral & Chester Branch is an unincorporated charitable association and a separately registered charity of the RSPCA helping to carry out its direct animal welfare work in the Wirral, Ellesmere Port and Chester areas.

Our Mission

“To offer a forever home to pets who need it & provide joy and happiness to their new family.”

Our Objectives are

(i) To promote the work and objectives of the National Society – to promote kindness and to prevent or suppress cruelty to animals by all lawful means, in accordance with the policies of the Society and Branch in place at any time and within the resources available to us.

(ii) To raise funds towards operating costs and to carry out local animal welfare work.

The Trustees review the outcomes and achievements of our objectives and activities for the year, to ensure that we remain focused on our charitable aims and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance issued by the Charity Commission.

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Under the Charities Act 2011, the advancement of animal welfare is recognized as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by the Society, that treating living creatures with compassion has a moral benefit for the public - as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch’s animal welfare work, although local in nature, benefits society at large and aims to help people most in need with the care of their animals. The next section highlights the Branch’s main activities and demonstrates the benefits provided to the public. All our charitable activities focus on promoting kindness and preventing/suppressing cruelty to animals and are taken to further these purposes for the public good.

2.6 Charitable activities pursued for the public benefit

We support our local Inspectorate by taking in, mistreated or abandoned animals that they bring to us. This includes pets whose owners may suffer illhealth and can no longer look after their pets properly, or suffer a significant financial change, or where sadly the owner has died.

In addition to providing education, information and advice, the Inspectorate rescues animals in distress and enforce Laws in place against the cruel mistreatment of animals in England and Wales, by bringing prosecutions where necessary. This work is key to the “prevention and/or suppression of cruelty”.

As the Branch operates with an Animal Centre it is possible to offer re-homing opportunities each year to hundreds of needy cats and dogs.

We also take in lost pets or stray cats and attempt to reunite them with their owners (stray dogs are the responsibility of the local Council, but we continue to support their work where we can).

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This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents or through being scared or intimidated by their surroundings. All such animals are logged and wherever possible are returned to their owners through the various “lost & found” schemes.

Animals in our care receive veterinary treatment as required, vaccination, neutering, micro-chipping and are assessed for re-homing. This work helps to control the incidence and spread of disease and suffering through vaccination. Neutering helps to prevent and control unwanted animals and unnecessary breeding.

We re-home animals in our care at a subsidised cost to people willing and able to have and look after a companion animal. Whilst we recognize that companion animals provide measurable benefits to people’s physical and mental

well-being we consider the re-homing of animals in our care and reducing animal suffering as our top priorities.

Our policy is to charge a reasonable adoption fee; we aim to highlight the ongoing personal and financial commitment of pet ownership. It is not in the best interests of animals and would therefore fall outside our objectives, to re-home to anyone who could not afford to look after them properly or provide the right home and level of care for their needs.

We provide neutering, stray cat and micro-chipping schemes in our area. These schemes help to reduce the number of unwanted cats, dogs and other small animals and help owners to neuter and micro-chip companion animals, thereby promoting responsible pet ownership. Over time it will also help to reduce the burden on re-homing centres like our own.

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We provide an emergency consultancy service with local vets to ensure that sick animals can at least be seen by a vet so that they are not suffering unnecessarily. Any treatments required must then be provided by the owner – as it is their responsibility to provide for their pets as responsible pet owners.

We respond to enquiries from the public (both directly and via the Society’s National Call Centre) about animals locally and further afield. The public benefits from knowing that we can and do intervene to assist animals in need. We also offer animal care advice via our telephone help lines and websites, which helps to benefit the public through the promotion of responsible pet ownership.

We provide volunteering opportunities for those who wish to support our work, including, fostering helping at the Animal Centre and fundraising. This benefits local people and companies by providing the possibility of supporting our cause and doing work which is compassionate and rewarding.

2.7 Remuneration of key management personnel

The Branch Manager (BM) has been in post since 2000 and retired on 31[st] December 2025. The current Animal Care Manager (ACM) has been at the Centre since 2007 and as ACM since 2009. In the light of the BM’s retirement Kay Hawthorn will become the new BM from 1[st] January 2026, providing continuity and stability going forward.

Cost of living increments have been applied for all employees and staff pay has now been brought slightly above the government’s living wage program. However, pay rates still cannot be deemed to be generous and will continue to be reviewed annually.

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A formal review was undertaken, using data provided across the RSPCA to evaluate pay rates for Branch staff. Trustees agreed to revise the pay review date from October to January each year, so that they had access to the full financial years income & expenditure data before determining pay increases. The pay will continue to be reviewed annually in January.

2.8 Risk Management Statement

The Branch has continued to review its financial position by looking for further reductions in expenditure and seeking to increase its regular monthly donations and other sources of income. However, this is becoming increasingly difficult as vets’ fees and general costs continue to rise.

Clearly, the Animal Centre provides the Branch and National Society with a significant facility that helps to re-home hundreds of animals each year, but it also represents the largest cost to our operations. The Branch’s priority is to maintain this facility, and we are still reliant upon legacies and grants, to remain at full capacity.

Trustees have continued to review the Branch’s financial position and have maintained the level of designated reserves at £50,000 to ensure that any legal requirements to pay redundancies and to meet other Branch commitments are covered. They have also adopted a “Survival Plan” that, if required, will see further cutbacks in staffing and operational costs to secure the long-term future of the Animal Centre moving towards a “breakeven” basis.

Therefore, at the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Trustees have set a target of £120,000 in reserves, as a trigger, whereby at that point the Branch will close kennels and the WRC cattery, which will result in staff redundancies – staffing will be halved. This will result in significant savings in staff and running costs but will mean that no dogs will be able to be taken in for re-homing and the number of cats will reduce by over 50%, significantly

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impacting on rescue and re-homing opportunities. However, by taking these actions the Animal Centre will be able to continue to operate on a “break-even” basis for the foreseeable future.

Due to a number of legacies in the pipeline, and despite the loss of funding from HQ re the Care Contribution Fund, the Branch is still in a very healthy position going forward into 2026

The Branch is, therefore still very much a “going concern”.

With the continuing support of the public and the National Society, we can continue to build upon our success.

We re-home animals that are unwanted or cannot be looked after fully, sometimes due to a change in circumstances for their current owners. The animals in our care are found new homes with a loving family, who are willing to give a companion animal a second chance.

3. Chairman’s Report for the Year 2025

Achievements & Performance

In 2025 the Animal Centre re-homed 9 dogs, (5 dogs in 2024) and 534 cats (464 in 2024) in total 543 (469 in 2024). The number of cats re-homed has increased by 15.5%. This increase may reflect a combination of increased adoption demand and enhanced rehoming efforts, and we continue to rehome the most cats in the Northwest Region, and possibly the country.

We continue to help both the National Society and the Inspectorate by taking in case and “at risk” animals and this reduces their need to use the services of Private Boarding Establishments (PBE’s) whilst retaining funding within the RSPCA. However, large sums of money are spent by the National Society in payments to PBE’s due to the provision required from these outlets.

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It is accepted that the Branch is well run, significantly contributes to the work of the Inspectorate and National Society and has a good working relationship with Wirral Vets Upton and other local veterinary practices. These relationships are essential to our continuing success in re-homing the cats and dogs in our care.

Despite the reduction in kennels from the original 24 kennels to 5, we still manage to provide re-homing opportunities for a small number of dogs that are harder to re-home due to their age, temperament or physical conditions.

Our thanks go to the Animal Centre Manager Kay Hawthorn and the dedicated staff for the hard work, effort and care that they all provide.

As always, we offer a vote of thanks to all our volunteers both at the Animal Centre and the Chester Shop.

Our focus has become much more cat oriented. Trustees have decided, therefore, that with effect from 2025, we will no longer hold a Dog Show but will hold a Summer Fair and Fun Day, which will be more in keeping with our feline focus and will coincide with the National Society’s Fun Day event which saw a change in our approach to past years Dog Show & Summer Fair.

In terms of offering a welfare neutering scheme to the public, the Branch has over the past decade, neutered over 2,000 dogs, more than 7,000 cats and over 300 rabbits. During this time, therefore, over 9,000 animals have been neutered, and this has significantly reduced the number of unwanted strays/pets.

Such provision will remain in the longer term as this has a dramatic effect on reducing the pressure on the Animal Centre in taking in unwanted animals. We then look to give them a second or third chance in finding a new loving home and owner(s).

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As Chairman, I would like to thank my fellow Trustees who give of their time freely in not only attending meetings but supporting other fundraising events and some help to run the Branch Charity Shop in Chester, which raises close to £30,000 each year. eBay sales alone contribute to around a quarter of this amount.

I would also like to thank members of the public, who by making their donations of cash/goods and time, enable the Wirral & Chester Branch to continue to provide services to the local community as well as the National Society Inspectorate and animals they rescue.

During the year, the Branch said farewell to two long-serving members of staff whose dedication and commitment have made a significant contribution to our work.

Chief Inspector Brett Witchalls accepted voluntary redundancy after 30 years of outstanding service. Throughout their career, they demonstrated unwavering commitment to animal welfare and played a key role in supporting the Branch's mission.

We also marked the retirement at the end of 2025 of our own Branch Manager Peter Hattam after 25 years of service. Their leadership, professionalism and dedication have been instrumental in the development and success of the Branch over many years. On behalf of the Trustees, staff, volunteers and supporters, we extend our sincere thanks to both for their exceptional service and wish them every happiness and success in the future.

Christina Edwards Chairman

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Inspectorate Report 2025 – Merseyside/Cheshire Group

Merseyside & Cheshire branch report Staffing levels:

• Chief Inspector

• 5 Full time inspectors and 2 inspectors on 80% contracts.

• 6 Full time AROs, 1 ARO at 50%

• Understaffed by 2.

Three new AROs from the November course will join the group, primarily based in the Crewe and Liverpool areas.

Capacity grid

Merseyside & Cheshire is currently in the green on the capacity matrix. Our backlog is currently 162 with around 62 new incidents coming in every week.

2026 stats to date

•	Incidents dealt with by the group	3194
•	Incidents closed by the group	1160
•	Cases detected this year	42
•	Cases going to court	6
•	Adult written cautions	4

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Officers in Action

Inspector Joynes collect a lame fox. The animal went to Stapeley where he was treated and made a full recovery. Anthony was able to release him back at dusk a few days later.

Inspector Joynes attended Liverpool Hope University after a mum and ducklings were living in an area that was unsuitable for long term. Initially it was thought there were 8 ducklings, but a ninth was discovered down a drain in the courtyard. The family were released together at a local lake.

DCI Goodman responded when a member of the public found a young pigeon alone outside a shop in Liverpool. The member of the public took the bird to a local vet who then rang us. Caren collected the pigeon and transferred to Stapeley Grange for hand rearing until old enough for release.

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Inspector Joynes and Showering attended Carr Lane Nature reserve in Prescot, after a report of a trapped gosling. The parents and siblings were on the lake; however, the gosling was trapped on the island by a fishing line wrapped around its leg. The bird was upside down on the bank when the officers arrived. Inspector Joynes swam out to retrieve the bird and cut away the line. The injuries were superficial, and the gosling was able to be released in situ and was welcomed back by family waiting nearby.

ARO Scarlet Sanderson assisted three ducklings stuck in the brambles, then another two that were stuck with mum at the bottom of a water tank! Scarlet managed to catch them all with the help of the waterways staff at Shropshire Union canal near Chester. They were re-released unharmed back on the canal.

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Inspector Anthony Joynes - Michelle Moran threw her Jack Russell dog, called Gypsy, into a boating lake at Gautby Road in Birkenhead, and later insisted the canine was seriously ill and she couldn’t afford to put her to sleep. When she was formally interviewed, the defendant claimed Gypsy was suffering from tumours and was losing her eyesight, although none of these conditions were confirmed by any veterinary diagnosis. Gypsy’s body was recovered by a member of the public from the lake on September 29th last year, the day after Moran had disposed of her.

Moran (D.O.B 7/10/1962), of Kennet Road, Bebington, pleaded guilty to two offences under the Animal Welfare Act 2006 and appeared before Liverpool Magistrates’ Court for sentencing on May 28th. As well as the disqualification, the defendant received a term of 17 weeks imprisonment which was suspended for 18 months. She was also placed under a 6pm to 6am curfew and told to complete 25 Rehabilitation Activity Requirement (RAR) days.

Thank you

The team and I from the Merseyside and Cheshire group want to thank the Wirral branch for their support with animals rescued by our officers. Your assistance is essential, particularly when handling high-volume or complex cases, such as accepting a large group of cats from a single incident. Recently you have helped AROs Libby & Beth by taking 8 cats from them. Without your help the cats would have had to stay in situ with vulnerable owners who didn’t have the skills to care for them. This is just one of many examples where your branch has offered the necessary support to our frontline staff.

We appreciate all your help - thank you!

Chief Inspector Susie Micallef

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4. FINANCIAL REVIEW

Honorary Treasurer’s Report

The balance sheet at £1,262,808 appears to be healthy and cash at hand is £248,190.

Whilst donations and gifts have remained constant at around the £85,000 mark, legacies increased significantly but continues to demonstrate the uncertainty surrounding such income.

Whilst Income from “case” animals remained at the mid £30,000 mark, it is dependent on Inspectorate activity and is likely to remain lower as the National Society seek to advise and educate members of the public more about animal welfare rather than prosecute, although where necessary such actions will be undertaken.

The removal of the Care Contribution Fund (introduced in October 2023 and ran until September 2025), has seen a significant addition to our income streams for those years, but will now leave a significant reduction in financial support for the RSPCA animals in our care. Fortunately, the Branch is in a strong financial position to meet this reduction and will continue to monitor its impact on our operations as we proceed.

Staffing costs have increased due to a 3% pay award in January 2026.

Trustees have continued to review expenditure and income sources in an effort to maximize existing resources.

We continue to receive support from West Wallasey Fleet Services who support our kennel block provision via a £10,000 donation and offer financial support for other events such as the Summer Fun Day. We are extremely grateful for their ongoing support.

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Our current strategy continues to look to increase income from adoptions rather than seek monthly direct debits. This will likely reduce the number of monthly donors as well as impact on our reclaim under the Gift Aid scheme but will help to sustain income streams, which are more important in the current financial climate.

The risk assessment and reserve levels reflect our current financial position. However, members will appreciate the continued need to pursue new fundraising opportunities and legacies to help cover the running costs of the Animal Centre and our other activities.

The welfare neutering assisted treatment schemes and stray cat policies have all helped to improve the plight for animal welfare and decrease the number of unwanted animals within our catchment area.

It is important that we also recognise the worth and contribution that our staff make, without them and our loyal team of volunteers, our facilities would not be able to provide the care that we currently provide to our animals whilst they are resident with us.

It is pleasing to note that income from the door-to-door collection scheme continues to be successful and has been maintained at a level of around £20,000 per annum. We thank all those who decided to support our ongoing success in dealing with animal welfare and cruelty issues in our catchment areas.

Income from the Chester Shop has remained constant at just under £30,000 in 2025, due to the ceaseless efforts of the shop volunteers. We are also grateful to Chris Clayton for his sterling efforts in raising significant funding via on-line sales. This is an area of work being reviewed with the intention of trying to support and increase this level of activity, possibly via a Wallasey Hub.

Whilst our immediate future is secure due to the difficult decisions and actions taken by Trustees and seeking of grants etc, it is still important that we receive the continuing support of our local community and legacies remain crucial to our continuing long-term success.

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Going concern

Although the coronavirus is becoming less of an issue, it was swiftly followed by a recession that has seen inflation skyrocket to over 10% and continue through 2024 to the present day. This has seen an associated major increase in both operational & supply costs, veterinary fees and including some shortages of supplies.

2025 should therefore, be reviewed in the light of this backdrop and should be seen as a successful year both in terms of re-homing significant numbers of cats and dogs from our care and a stabilising of our financial position.

The forecast for 2026 is a little more encouraging, as inflation rates hopefully stabilise and a number of legacies are in the pipeline and due to realise during 2026.

The charity’s net current assets in 2025 amounted to £667,412 compared to £341,990 in 2024 and for this reason, we continue to adopt “the going concern” basis in preparing the financial statements.

Finally, may I remind supporters that the Wirral & Chester Branch is selffinancing and receives no Government funding. The costs of providing our facilities and the support we provide to the local community are significant and we need the continuing support and donations from members of the public, to secure our long-term future.

Anyone wishing to support the Branch’s work should ensure that donations/legacies should refer to the

“RSPCA Wirral & Chester Branch” and not simply “RSPCA” and to avoid any misunderstandings, should quote our Charity number 219766.

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Branch Policies

Reserves Policy

To maintain reserves at a level equivalent to at least three months net running costs.

Rationale

The Branch wishes to ensure the continued operation of its facilities and welfare schemes in the Wirral Ellesmere Port & Chester areas. It believes therefore, that such a level of reserves is necessary to enable the Branch to provide a level of stability and certainty, whilst ensuring that there is a sufficient timescale for forward planning. To this end trustees are retaining £50,000 to ensure that they can achieve their aims.

Expenses Policy (To Include Volunteers)

All staff/volunteers can claim local mileage in accordance with the agreed mileage rates in place at that time for home visits and approved journeys. For non-local journeys, reasonable petrol costs may be claimed. Tunnel fees/tolls can be claimed where this is the most efficient means of reaching a destination.

Health And Safety Policy

The Branch has adopted a Health and Safety Policy, which is underpinned by procedures and guidance, as appropriate. The Policy is signed by the Chairman on behalf of the Branch Committee and is reviewed annually.

The day-to-day operation of the policy, procedures etc. are the responsibility of the managers employed by the Branch. Everyone, however, has a responsibility

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for their own Health, Safety and Welfare and for other visitors/users and welcome suggestions for improvement from our staff and other users.

In view of the impact of the coronavirus, the Branch implemented a Mental Health and Welfare Policy in addition to the Health & Safety Policy, as we recognise the significant impact this has had on staff and volunteers mental well-being during the past two years and its impact for the future.

Future Priorities

The Branch will continue to look at areas to reduce costs and increase regular income streams (although understandably, monthly direct debits have also fallen slightly).

Wherever possible, we have moved to and will look to retain a more maintenance free environment that will help to reduce costs in the longer term and enable managers and staff to continue to give priority to animal health & welfare into the future.

K.W.T. Crowden - Hon. Treasurer

How You Can Help the Animals in Our Care

The cost of running the Wirral Animal Centre still exceeds £1,000 a day.

We receive no direct financial support from the Government and relatively little direct funding from the National Society (other than from case claims for which we are grateful).

We rely completely on fundraising, donations and legacies to keep the Centre open and to operate our schemes of support.

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The Government has given charities like ours a boost by setting up its “Gift Aid” scheme, where we can claim the Tax back on any donation that a UK taxpayer makes to us. We can set up direct debits with your bank if you wish to make regular monthly donations. This is something that has been increasing over the past 18 months but that we need your support even more, so that reliance on legacies is minimized. This facility adds around £4,000 each year in additional income.

If you would like to help, then please contact Kay Hawthorn via e-mail at [e-mail] or write to us at the RSPCA Animal Centre, Cross Lane, Wallasey, CH45 8RH.

Your employer may have a payroll giving facility? If so, you can receive tax relief on your donations, which will be deducted from your pay. Please speak with your payroll section about this option. However, you must specify that the beneficiary should be the “ RSPCA WIRRAL & CHESTER BRANCH” if you wish your donation to come directly to us.

Have you considered including the RSPCA WIRRAL & CHESTER BRANCH in your Will?

This is a straightforward process, which will take only a few minutes to complete and your legal adviser will help in formulating the revision/inclusion. For this Branch to benefit, the bequest must clearly identify the beneficiary as the RSPCA WIRRAL & CHESTER BRANCH and quote our registered charity number 219766.

Bequests made to the RSPCA will benefit Headquarters (who employ Inspectors and Animal Welfare Officers who deal directly with animal suffering & cruelty) but will not directly benefit your local Branch, unless you make that specific request.

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We have raised awareness and sought support by writing to local firms of Solicitors, informing them and their clients of our needs.

We really do appreciate everyone’s continuing support in ensuring that we can retain all our facilities within our catchment area, however, the amount of help we can give is limited by the sum of money that we can raise.

Cruelty exists in our Branch area, and we need your continuing support and financial aid to keep our Animal Centre and Chester Shop open. Any suggestions as to ways that we can raise additional funding will also be appreciated.

Please note

The words “RSPCA WIRRAL & CHESTER BRANCH” should be used when remitting cheques, postal orders and especially when making bequests in Wills.

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Thank you for your continuing support it is very much appreciated.

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Charity registration number 219766 (England and Wales)

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

I report to the trustees on my examination of the financial statements of Royal Society For The Prevention Of Cruelty To Animals Wirral (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Helen Furlong FCCA Xeinadin North West Limited

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR 1st June 2026

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 3 562,133 650 Charitable activities Animal welfare centre 4 156,710 - Other trading activities 5 42,493 - Investments 6 2,876 - Other income 23 - Total income 764,235 650 Expenditure on: Raising funds 7 1,245 583 Charitable activities Animal welfare centre 8 473,353 - Total expenditure 474,598 583 Net income/(expenditure) 289,637 67 Transfers between funds 67 (67) Net movement in funds 10 289,704 - Reconciliation of funds: Fund balances at 1 January 2025 973,104 - Fund balances at 31 December 2025 1,262,808 -	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 562,783 120,730 24,000 156,710 199,800 - 42,493 36,614 - 2,876 3,192 - 23 223 - 764,885 360,559 24,000 1,828 999 - 473,353 439,159 24,000 475,181 440,158 24,000 289,704 (79,599) - - - - 289,704 (79,599) - 973,104 1,052,703 - 1,262,808 973,104 -	Total 2024 £ 144,730 - 199,800 36,614 3,192 223 384,559 999 463,159 464,158 (79,599) - (79,599) 1,052,703 973,104

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes Fixed assets Tangible assets 14 Current assets Stocks 15 Debtors 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 20	2025 £ £ 595,396 100 446,976 248,190 695,266 (27,854) 667,412 1,262,808 1,262,808 1,262,808	2024 £ £ 631,114 1,836 205,711 163,230 370,777 (28,787) 341,990 973,104 973,104 973,104	2024 £ £ 631,114 1,836 205,711 163,230 370,777 (28,787) 341,990 973,104 973,104 973,104
			973,104
			973,104
			973,104

The financial statements were approved by the trustees on 1st June 2026

C Edwards Trustee

• 3 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 22 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received Net cash generated from/(used in) investing activities Net cash generated from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2025 £ - - 2,876	£ 82,084 2,876 - 84,960 163,230 248,190	2024 £ (4,431) 212 3,192	£ (53,856) (1,027) - (54,883) 218,113 163,230

• 4 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

The Royal Society for the Prevention of Cruelty to Animals Wirral and Chester Branch is an unincorporated charity. The principle address is Cross Lane, Wallasey, Wirral CH45 8RH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from charitable activities includes income received under contract or where entitlement to the grant funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities when the related services have been provided, income received in advance of those services being provided is deferred.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally on notification of the interest paid or payable by the bank.

Income from trading activities, includes income from fundraising events and trading activities to raise funds for the charity. Income is recognised when earned and the charity is entitled to the receipt. Income from the sale of donated goods is recognised when the goods are sold. Donated goods are not recognised as income when received due to the absence of a reliable measurement of fair value at the point of donation. The income is instead recognised when the goods are sold in the charity's shop, at which point the proceeds are measured at the amount of cash or cash equivalents received.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs are those that that assist the work of the charity but are not directly attributable to the charitable activities. Support costs include office costs, administrative payroll costs and governance costs which support the charity's activities. Where the support costs cannot be attributable to a direct activity they have been allocated to the costs of raising funds and charitable activities on a pro-rata basis.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2.5% on cost Fixtures and fittings 25% & 10% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 85,045 - Legacies 462,461 - Grants 2,400 650 Membership fees 482 - Special efforts 11,745 - 562,133 650 Donations and gifts Donations 60,201 - Door collection via HQ 20,409 - Other 4,435 - 85,045 -	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 85,045 86,453 - 462,461 28,106 - 3,050 2,200 24,000 482 445 - 11,745 3,526 - 562,783 120,730 24,000 60,201 64,747 - 20,409 21,706 - 4,435 - - 85,045 86,453 -	Total 2024 £ 86,453 28,106 26,200 445 3,526
		144,730
		64,747 21,706 -
		86,453

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 £ £ Grants RSPCA HQ grant - 650 Liverpool pet food grant 2,400 - Pets Foundation - - 2,400 650	Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 650 - - - 2,400 2,200 - 2,200 - - 24,000 24,000 3,050 2,200 24,000 26,200	Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 650 - - - 2,400 2,200 - 2,200 - - 24,000 24,000 3,050 2,200 24,000 26,200
		26,200

3 Income from donations and legacies

The branch has received notification of multiple legacies, some of which involve a property within the bequest. Due to the properties not yet being sold we have been unable to quantify either the timescale or the value of this legacy.

4 Income from charitable activities

	Unrestricted		Unrestricted
	funds		funds
	2025		2024
	£		£
Animal welfare centre
Adoptions & microchipping	50,220		40,053
Payment for case animals	37,983		35,286
Care Contribtuion Fund	68,507		124,461
	156,710		199,800
Income from other trading activities
	Unrestricted		Unrestricted
	funds		funds
	2025		2024
		£	£
Shop income	29,938		28,811
Other income	12,555		7,803
Other trading activities	42,493		36,614

5 Income from other trading activities

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Income from investments

Interest receivable Expenditure on raising funds Unrestricted Restricted funds funds 2025 2025 £ £ Fundraising and publicity Other fundraising costs - 583 Trading costs Operating charity shops 1,245 - Total costs 1,245 583	Unrestricted Unrestricted funds funds 2025 2024 £ £ 2,876 3,192 Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ 583 - - - 1,245 999 - 999 1,828 999 - 999	Unrestricted Unrestricted funds funds 2025 2024 £ £ 2,876 3,192 Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ 583 - - - 1,245 999 - 999 1,828 999 - 999
		Total 2024 £ -
		999
		999

7 Expenditure on raising funds

• 10 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Expenditure on charitable activities

Direct costs Staff costs Depreciation and impairment Food and bedding Vetinary fees Drugs and consumables Neutering scheme Identichipping Body disposal Hygiene Rates and water Insurance Light and heat Repairs and renewables Telephone Printing, stationery and advertising Vehicle expenses General expenses (profit)/loss on disposal of fixed assets Share of support and governance costs (see note 9) Support Governance Analysis by fund Unrestricted funds Restricted funds	Animal welfare centre 2025 £ 187,375 35,717 33,153 53,949 35,299 21,247 1,224 962 21,041 10,390 3,058 20,750 5,922 2,768 1,363 711 1,691 - 436,620 30,489 6,244 473,353 473,353 - 473,353	Animal welfare centre 2024 £ 171,702 35,618 33,733 42,269 23,400 25,591 1,224 948 20,607 8,875 634 21,491 32,310 2,109 673 168 1,530 (88) 422,794 36,508 3,857 463,159 439,159 24,000 463,159

• 11 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9 Support costs allocated to activities Staff costs Bank charges Governance costs Analysed between: Animal welfare centre 10 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets	2025 £ 29,820 669 6,244 36,733 36,733 2025 £ 6,244 35,717	2024 £ 35,216 1,292 3,857
		40,365
		40,365
		2024 £ 2,607 35,618

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

Branch administrators Other staff Total Employment costs Wages and salaries Social security costs Other pension costs	2025 Number 2 11 13 2025 £ 205,165 6,472 5,558 217,195	2024 Number 2 10
		12
		2024 £ 195,593 6,652 4,673
		206,918

There were no employees whose annual remuneration was more than £60,000.

• 12 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Employees (Continued)

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

	2025	2024
	£	£
Aggregate compensation	26,747	43,498

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Freehold land and buildings Fixtures and fittings £ £ Cost At 1 January 2025 1,253,429 31,966 At 31 December 2025 1,253,429 31,966 Depreciation and impairment At 1 January 2025 637,627 18,680 Depreciation charged in the year 31,336 3,706 At 31 December 2025 668,963 22,386 Carrying amount At 31 December 2025 584,466 9,580 At 31 December 2024 615,803 13,286	Motor vehicles £ 2,700 2,700 675 675 1,350 1,350 2,025	Total £ 1,288,095
		1,288,095
		656,982 35,717
		692,699
		595,396
		631,114

Freehold property comprises the Animal Centre at Cross Lane, Wallasey and a charity shop at 85/85a Christleton Road, Chester.

15 Stocks

Stocks
	2025	2024
	£	£
Finished goods and goods for resale	100	1,836

• 13 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 17 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Other creditors Accruals and deferred income 18 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2025 £ 446,333 643 446,976 2025 £ 3,262 15,484 1,153 7,955 27,854 2025 £ 5,558	2024 £ 205,711 -
		205,711
		2024 £ 2,065 20,481 876 5,365
		28,787
		2024 £ 4,673

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

At 1 Fun Day Grant Previous year: At 1 Pets Foundation	January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ - 650 (583) (67) - January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ - 24,000 (24,000) - -

• 14 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

19 Restricted funds

(Continued)

Fun Day Grant- This represents grant received from RSPCA HQ during the year towards a fun day event, hosted by RSPCA Wirral, held in June 2025 .Any unused funding was allowed to be used towards unrestricted running costs.

Pets Foundation- This represents grant received during the year from Pets Foundation towards cattery repairs & vets expenses.

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At General funds Previous year: At General funds	1 January 2025 Incoming resources Resources expended £ £ £ 973,104 764,235 (474,598) 1 January 2024 Incoming resources Resources expended £ £ £ 1,052,703 360,559 (440,158)	Transfers At 31 December 2025 £ £ 67 1,262,808 Transfers At 31 December 2024 £ £ - 973,104

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

• 15 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

22 Cash generated from/(absorbed by) operations 2025 £ Surplus/(deficit) for the year 289,704 Adjustments for: Investment income recognised in statement of financial activities (2,876) Depreciation and impairment of tangible fixed assets 35,718 Movements in working capital: Decrease/(increase) in stocks 1,736 (Increase) in debtors (241,265) (Decrease)/increase in creditors (933) Cash generated from/(absorbed by) operations 82,084

2024 £ (79,599) (3,192) 35,618 (836) (7,436) 1,589 (53,856)

23 Analysis of changes in net funds

The charity had no material debt during the year.

• 16 -

Charity registration number 219766 (England and Wales)

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

I report to the trustees on my examination of the financial statements of Royal Society For The Prevention Of Cruelty To Animals Wirral (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Helen Furlong FCCA Xeinadin North West Limited

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR 1st June 2026

• 1 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income and endowments from: Donations and legacies 3 562,133 650 Charitable activities Animal welfare centre 4 156,710 - Other trading activities 5 42,493 - Investments 6 2,876 - Other income 23 - Total income 764,235 650 Expenditure on: Raising funds 7 1,245 583 Charitable activities Animal welfare centre 8 473,353 - Total expenditure 474,598 583 Net income/(expenditure) 289,637 67 Transfers between funds 67 (67) Net movement in funds 10 289,704 - Reconciliation of funds: Fund balances at 1 January 2025 973,104 - Fund balances at 31 December 2025 1,262,808 -	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 562,783 120,730 24,000 156,710 199,800 - 42,493 36,614 - 2,876 3,192 - 23 223 - 764,885 360,559 24,000 1,828 999 - 473,353 439,159 24,000 475,181 440,158 24,000 289,704 (79,599) - - - - 289,704 (79,599) - 973,104 1,052,703 - 1,262,808 973,104 -	Total 2024 £ 144,730 - 199,800 36,614 3,192 223 384,559 999 463,159 464,158 (79,599) - (79,599) 1,052,703 973,104

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

• 2 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes Fixed assets Tangible assets 14 Current assets Stocks 15 Debtors 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 20	2025 £ £ 595,396 100 446,976 248,190 695,266 (27,854) 667,412 1,262,808 1,262,808 1,262,808	2024 £ £ 631,114 1,836 205,711 163,230 370,777 (28,787) 341,990 973,104 973,104 973,104	2024 £ £ 631,114 1,836 205,711 163,230 370,777 (28,787) 341,990 973,104 973,104 973,104
			973,104
			973,104
			973,104

The financial statements were approved by the trustees on 1st June 2026

C Edwards Trustee

• 3 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 22 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received Net cash generated from/(used in) investing activities Net cash generated from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2025 £ - - 2,876	£ 82,084 2,876 - 84,960 163,230 248,190	2024 £ (4,431) 212 3,192	£ (53,856) (1,027) - (54,883) 218,113 163,230

• 4 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

The Royal Society for the Prevention of Cruelty to Animals Wirral and Chester Branch is an unincorporated charity. The principle address is Cross Lane, Wallasey, Wirral CH45 8RH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from charitable activities includes income received under contract or where entitlement to the grant funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities when the related services have been provided, income received in advance of those services being provided is deferred.

• 5 -

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally on notification of the interest paid or payable by the bank.

Income from trading activities, includes income from fundraising events and trading activities to raise funds for the charity. Income is recognised when earned and the charity is entitled to the receipt. Income from the sale of donated goods is recognised when the goods are sold. Donated goods are not recognised as income when received due to the absence of a reliable measurement of fair value at the point of donation. The income is instead recognised when the goods are sold in the charity's shop, at which point the proceeds are measured at the amount of cash or cash equivalents received.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Support costs are those that that assist the work of the charity but are not directly attributable to the charitable activities. Support costs include office costs, administrative payroll costs and governance costs which support the charity's activities. Where the support costs cannot be attributable to a direct activity they have been allocated to the costs of raising funds and charitable activities on a pro-rata basis.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2.5% on cost Fixtures and fittings 25% & 10% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 85,045 - Legacies 462,461 - Grants 2,400 650 Membership fees 482 - Special efforts 11,745 - 562,133 650 Donations and gifts Donations 60,201 - Door collection via HQ 20,409 - Other 4,435 - 85,045 -	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 85,045 86,453 - 462,461 28,106 - 3,050 2,200 24,000 482 445 - 11,745 3,526 - 562,783 120,730 24,000 60,201 64,747 - 20,409 21,706 - 4,435 - - 85,045 86,453 -	Total 2024 £ 86,453 28,106 26,200 445 3,526
		144,730
		64,747 21,706 -
		86,453

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 £ £ Grants RSPCA HQ grant - 650 Liverpool pet food grant 2,400 - Pets Foundation - - 2,400 650	Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 650 - - - 2,400 2,200 - 2,200 - - 24,000 24,000 3,050 2,200 24,000 26,200	Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ (Continued) 650 - - - 2,400 2,200 - 2,200 - - 24,000 24,000 3,050 2,200 24,000 26,200
		26,200

3 Income from donations and legacies

The branch has received notification of multiple legacies, some of which involve a property within the bequest. Due to the properties not yet being sold we have been unable to quantify either the timescale or the value of this legacy.

4 Income from charitable activities

	Unrestricted		Unrestricted
	funds		funds
	2025		2024
	£		£
Animal welfare centre
Adoptions & microchipping	50,220		40,053
Payment for case animals	37,983		35,286
Care Contribtuion Fund	68,507		124,461
	156,710		199,800
Income from other trading activities
	Unrestricted		Unrestricted
	funds		funds
	2025		2024
		£	£
Shop income	29,938		28,811
Other income	12,555		7,803
Other trading activities	42,493		36,614

5 Income from other trading activities

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Income from investments

Interest receivable Expenditure on raising funds Unrestricted Restricted funds funds 2025 2025 £ £ Fundraising and publicity Other fundraising costs - 583 Trading costs Operating charity shops 1,245 - Total costs 1,245 583	Unrestricted Unrestricted funds funds 2025 2024 £ £ 2,876 3,192 Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ 583 - - - 1,245 999 - 999 1,828 999 - 999	Unrestricted Unrestricted funds funds 2025 2024 £ £ 2,876 3,192 Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ 583 - - - 1,245 999 - 999 1,828 999 - 999
		Total 2024 £ -
		999
		999

7 Expenditure on raising funds

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Expenditure on charitable activities

Direct costs Staff costs Depreciation and impairment Food and bedding Vetinary fees Drugs and consumables Neutering scheme Identichipping Body disposal Hygiene Rates and water Insurance Light and heat Repairs and renewables Telephone Printing, stationery and advertising Vehicle expenses General expenses (profit)/loss on disposal of fixed assets Share of support and governance costs (see note 9) Support Governance Analysis by fund Unrestricted funds Restricted funds	Animal welfare centre 2025 £ 187,375 35,717 33,153 53,949 35,299 21,247 1,224 962 21,041 10,390 3,058 20,750 5,922 2,768 1,363 711 1,691 - 436,620 30,489 6,244 473,353 473,353 - 473,353	Animal welfare centre 2024 £ 171,702 35,618 33,733 42,269 23,400 25,591 1,224 948 20,607 8,875 634 21,491 32,310 2,109 673 168 1,530 (88) 422,794 36,508 3,857 463,159 439,159 24,000 463,159

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

9 Support costs allocated to activities Staff costs Bank charges Governance costs Analysed between: Animal welfare centre 10 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets	2025 £ 29,820 669 6,244 36,733 36,733 2025 £ 6,244 35,717	2024 £ 35,216 1,292 3,857
		40,365
		40,365
		2024 £ 2,607 35,618

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

Branch administrators Other staff Total Employment costs Wages and salaries Social security costs Other pension costs	2025 Number 2 11 13 2025 £ 205,165 6,472 5,558 217,195	2024 Number 2 10
		12
		2024 £ 195,593 6,652 4,673
		206,918

There were no employees whose annual remuneration was more than £60,000.

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Employees (Continued)

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

	2025	2024
	£	£
Aggregate compensation	26,747	43,498

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Freehold land and buildings Fixtures and fittings £ £ Cost At 1 January 2025 1,253,429 31,966 At 31 December 2025 1,253,429 31,966 Depreciation and impairment At 1 January 2025 637,627 18,680 Depreciation charged in the year 31,336 3,706 At 31 December 2025 668,963 22,386 Carrying amount At 31 December 2025 584,466 9,580 At 31 December 2024 615,803 13,286	Motor vehicles £ 2,700 2,700 675 675 1,350 1,350 2,025	Total £ 1,288,095
		1,288,095
		656,982 35,717
		692,699
		595,396
		631,114

Freehold property comprises the Animal Centre at Cross Lane, Wallasey and a charity shop at 85/85a Christleton Road, Chester.

15 Stocks

Stocks
	2025	2024
	£	£
Finished goods and goods for resale	100	1,836

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 17 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Other creditors Accruals and deferred income 18 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2025 £ 446,333 643 446,976 2025 £ 3,262 15,484 1,153 7,955 27,854 2025 £ 5,558	2024 £ 205,711 -
		205,711
		2024 £ 2,065 20,481 876 5,365
		28,787
		2024 £ 4,673

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

At 1 Fun Day Grant Previous year: At 1 Pets Foundation	January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ - 650 (583) (67) - January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ - 24,000 (24,000) - -

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

19 Restricted funds

(Continued)

Fun Day Grant- This represents grant received from RSPCA HQ during the year towards a fun day event, hosted by RSPCA Wirral, held in June 2025 .Any unused funding was allowed to be used towards unrestricted running costs.

Pets Foundation- This represents grant received during the year from Pets Foundation towards cattery repairs & vets expenses.

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At General funds Previous year: At General funds	1 January 2025 Incoming resources Resources expended £ £ £ 973,104 764,235 (474,598) 1 January 2024 Incoming resources Resources expended £ £ £ 1,052,703 360,559 (440,158)	Transfers At 31 December 2025 £ £ 67 1,262,808 Transfers At 31 December 2024 £ £ - 973,104

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS WIRRAL AND CHESTER BRANCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

22 Cash generated from/(absorbed by) operations 2025 £ Surplus/(deficit) for the year 289,704 Adjustments for: Investment income recognised in statement of financial activities (2,876) Depreciation and impairment of tangible fixed assets 35,718 Movements in working capital: Decrease/(increase) in stocks 1,736 (Increase) in debtors (241,265) (Decrease)/increase in creditors (933) Cash generated from/(absorbed by) operations 82,084

2024 £ (79,599) (3,192) 35,618 (836) (7,436) 1,589 (53,856)

23 Analysis of changes in net funds

The charity had no material debt during the year.

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