ROYAL SOCIETY FOR THE PREVENTIOII" OF CRUELTY TO ANIMALS ALTRINCHAM BRANCH C,harity no: 223367 Report of the Trustees and Financial Statements Year ended 31 December 2025 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS - ALTRINCHAM BRANCH Financial statements for the year ended 31 December 2025 Contents Page l. Report of the Trustees 3. Independent Examiner's report 4. Statement of financial activities 6. Balance sheet 7. Notes fonning part of the fmancial statements ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS - ALTIUNCHAM BRANCH Report of the trustees for the year ended 31 December 2025 The Altrincham Branch of The Royal Society of the Prevention of Cruelty to .4nimals was established in 1963. Objectives The objectives of the charity are to promote kindness and to prevent or suppress cruelty to animals and to do all such lawful acts as the charity may consider to be conducive oi" incidental to the attainment of these objects. Results The branch's income exceeded expenditure by £9,020 in the year. There was an unrealised loss in the value of investments of £3,403. Future plans It is hoped that the continued efforts of Trustees, staff and supporters will lead to an increase in the charity's income. Trustees The trustees during the year were: Ms K Robson Ms S Broadhurst Ms S Yates Ms L Hung Miss N Rushby Ms D Grindley Ms J Leslie Mr S O'Neill Ms N O'Neill Chairnian Secretufficient resenTes to continue lo operate for a period of Ihree years from the balance sheet dale. The trustees take this relatively long-terni view because, while the demands on our expenditure are fairly constanl each year, our income can fluctuale signiticantly from one year to the next depending on legacies received. Should there be a two or Ihree year period without any significanl legacies, Ihen our level of reserves would start to fall. The amounl of reserves Ihal would be required is three years. ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ALTRINCHAM BIUNCH Report of the trustees (continued) Risk review The trustees have reviewed the risks tha.t the charity faLe and believe that the main risk is the fluctuation in its inLome due to legaci¢s received, as noted above in the reserves policy. Investment policy The trustccs belicve that our policy of holding surplus cash in a high intcrest account is most appropriate for thc charity, given our plans for future donations, which will require ready acccss to the funds held. Responsibilities of the trustees It is the responsibility of the trustees to prepare financial statements for each fmancial year, which give a true and fair view of the state of affairs of the charity as at the balance sheet date and of its incoming resourccs and application of resources for the financial year. In preparing those financial statements the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and pi"inciple in the Charities SORP; niake judgeinents and estiiiiatcs that arc reasonablc and prudent" state whether applicable acLounting standards have been followed, subject to any material departurcs disclosed and explained in the financial statements; and prcparc thc financial statcments on thc going concern basis unlcss it is inappropriate to prcsuine that the charity will continue. The trustees are responsible for keeping proper aLcounting records whiLh disclose with reasonable aLcuracy at any time the financial position of the charity and to eiiable thcin to ensure that the fmanLial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention or detection of fraud or other irregularities. By order of the Board of Trustees Trustee Date: 811 1202 os ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RSPCA ALTRINCHAM BRILThCH I report on the accounts of the RSPCA Altrincham Branch for the year ended 31 December 2025, which arc set out on pages 4 to 9. Respective responsibilities of trustees and examiner The charity's trustces arc responsible for the prcparation of thc accounts. The charity's trustecs consider that an audit is not required for this year (undcr section 144(2) of thc Cliarities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: examine the accounts (under Section 145 of the 201 l Act); . to follow the procedures laid down in the General Directions given by the Charity C.oinmissioners (under section 145(5)(b) of the 2011 Act); and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was C￿lled out in accordaiice with the General Directions given by the Charily Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considerat.ion ol any unusual items or di&*closures in the accountb, and seeking explanations from you as trustees concerning an), buch matters. The procedures underlaken do not provide all the evidence that would be required in an audil and consequently I do not express an audit opinion on Ihe view given by Ihe accounls. Independent examiner's statement In connection with my cxamination, no Inatter has coine to my attention: l) Nvhich gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act. have noi been mct" or 2) to which, in Iny opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jeremy Bostock, BA (Hons), BFP, FCA Thompson Wright (Hale) Limited Spring Court Spring Road Halc Cheshire WA14 2UQ Date: ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2025 Restricted Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Note Incoming resources Branch share of National collection Subscriptions and donations Collecting boxes Rehoming Bank interest Sale of goods Other income 31,924 13,577 1,597 17,890 739 422 58,198 31,924 13,577 1,597 17,890 739 422 58,198 30,641 9,903 2,836 19,174 199 336 60,765 Total incoming resources 124,347 124,347 123,854 Resources expended A) Animal Welfare Hardship cases Rehoming animals Fostering expenses Boarding Kennels Advertising Donations 1,906 22,431 2,261 43,700 172 7,894 1,906 22,431 2,261 43,700 172 7,894 2,068 21,945 2,911 30,666 518 11,616 78,364 78,364 69,724 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH statement ot" Tr inancial Activities (including Income and Expenditure Account) for the year ended 31 December 2025 (continued) Restricted Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Notc B) Branch administration Independent examination Insurance Sundry expenses Bank charges Telephone Stationery and printing Storage RSPCA goods Administiation wages Pension Losts 1,195 1,059 2,191 141 705 4,440 1,723 21,870 656 1,195 1,059 2,191 141 705 4,440 1,723 21,870 656 1,150 728 3,241 30 977 4,652 323 18,800 564 33,980 33,980 30,465 C) Pavments to RSPCA, HQ Branch Contribulion 3,308 3,308 4,808 Total rcsources expended 115,652 L l5,652 104,997 Net incoming/(outgoing) resources for the year Gain/(loss) on revaluation of investments Transfer to designated funds Transfer to restricted funds Net movement in funds 8,695 8,695 18,857 8,909 5,292 5,292 27,766 Fund balances brought forward 333,302 333,302 305,536 Fund balances carried forward 338,594 338,594 333,302 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Balance sheet as at 31 December 2025 2025 2024 Current assets Stock VAT Debtor Cliarities Official Investmcnt Fund Cash at bank and in hand 141 4,517 171,119 164,059 339,836 325 4,499 1.74,521 155,290 334,635 Creditors: amounts falling due within one year Other Creditors Accruals 27 1.215 183 1,150 Net assets 338,594 333.302 Fund balances Unreslricled funds 338,594 333,302 Total funds 338,594 333,309 Trustee SIL+￿r( Trustee Approved on behalf of the Trustees on ai-os, 20211> ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ~ ALTRINCHAM BIUNCH Notes forming part of the financial statements for the year ended 31 December 2025 Accounting policies Thc financial statcmcnts have bccn prcpared undei" thc historical cost convention in accoi-dancc with applicable accounting standards and the relevant provisions of Part 8 of the Charities Act 201 l and follow thc rccommendations in Charities SORP (FRS102), applicable to accounting periods commencing on or after l January 2019. The following piincipal accounting policies have been applied. Incoming resources Incoine is accounted for on a receipts basis. In particular, ci.edit for income arising from legacies, subscriptions and donations is taken in the year these sum.s are received. Resources expended Resources cxpended are recognised in the period in which they are incuiTed. Going concern The Trustees have reviewed the financial position of the charity and consider that it has sufficient funds to continue opcrating for at Icast twclvc months from thc balancc sh¢ct datc. Other income 2025 2024 Legacy Other fairs Facebook sales 52,380 5,031 787 53,379 5,702 1,684 58,198 60,765 Facebook sales comprise of income from auctions, raffles, donations and sales of producLs. ROYAL SOC,IETY FOR THE PREVENTION OF CRUELTY TO ANITrIALS - ALTRINCHAM BRANCH Notes forming part of the financial statements for the year ended 31 December 2025 (continued) Hardship cases 2025 2024 Vctcrinary fces 1,906 2,068 Rehoming 2025 2024 Veterinary fees Animal boarding charges 22,431 43,700 21,945 30,666 66,131 52,611 Sundry expenses 2025 2024 Animal treatments Fuel Expenses Irrecoverable VAT 500 341 220 871 68 250 853 216 380 210 1.819 VAT return fee Miscellaneous Just Giving subscriptions Bowdon Community Association 2,191 3941 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS - ALTRINCHAM BRANCH Notes forming part of the financial statements for the vear ended 31 December 2025 (continued) Employees There was one employee in the year: an adniinistrator. Total staff costs for the year were £21,870 (2024 . £18,800)- Independent examination 2025 2024 Independent examiner's fee 1,195 1,150 Expenses paid to Trustees The amounts below were paid to Trustees as reimbursement of costs/expenses incurred on behalf of the branch's activities. Lesley Hung Sharon Broadhiirst Nicola O'Neill 53.97 222.76 35.80 Related parties The one employee is the sister of Trustee, Miss N Rushby.