2025-12-31-accounts

Charity No: 223675

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CEREDIGION BRANCH

ACCOUNTS FOR THE YEAR ENDED

31 DECEMBER 2025

Bevan Buckland LLP Chartered Accountants

45 High Street Haverfordwest Pembrokeshire SA61 2BP

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CEREDIGION BRANCH

CONTENTS

Page

1 Trustees report 2 Independent examiners report 3 Receipts and payments account 4 Statement of assets and liabilities 5 Notes to the accounts

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CEREDIGION BRANCH

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Objectives and activities

The objects of the branch are to promote the work and objects of the society (Royal Society for the Prevention of Cruelty to Animals (219099)), with particular reference to the area of the branch, in accordance with the policies of the society.

Achievements and performance

At the Ceredigion branch we re-home cats, both domestic and feral. We actively promote neutering of cats and dogs. We also provide assistance to those of low incomes with vet bills and we provide advice and information on animal welfare.

Structure, governance and management

The Ceredigion branch is run by a committee of locally elected volunteers who are responsible for the management and administration of the branch's affairs.

Reference and administrative details

Registered charity number: 223675

Principal address:	Esgair Graig
	Penlon Road
	Newcastle Emlyn
	Ceredigion
	SA38 9HQ
Trustees	Alison Williams	(chair)	(appointed 08 March 2025)
	Sandra McCarthy
	Pennie Low
	Kerry Chamber		(appointed 28 June 2025)
	Patricia Smithers	(treasurer)	(appointed 08 March 2025)
Bankers	Lloyds Bank Plc
	1 High Street
	Cardigan
	SA43 1JW
Independent examiner	Alun Evans FCA
	Bevan Buckland LLP
	Chartered Accountants
	45 High Street
	Haverfordwest
	SA61 2BP

Page - 1

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CEREDIGION BRANCH

INDEPENDENT EXAMINERS REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 3 to 5.

Respective responsibilities of trustees and examiners

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011) and that an independent examination is needed.

I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alun Evans FCA Bevan Buckland LLP Chartered Accountants 45 High Street Haverfordwest Pembrokeshire SA61 2BP

Date:

Page - 2

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

CEREDIGION BRANCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes RECEIPTS Donations received Legacy income Invoiced boarding and re-homing fees RSPCA door 2 door RSPCA Care Fund Contribution refunds from head quarters Bank and investment interest Bank compensation Sale of merchandise HMRC: Gift aid claims Total Receipts PAYMENTS Costs of charitable activities Payments to head quarters Veterinary fees Fostering, food and other expenses 5 Merchandise for resale Printing, postage, and stationery Insurance Subscriptions Bookkeeping fees Advertising and sponsorship Sundry expenses Governance costs Independent examiners fee Total payments Net receipts/(payments) for the year Bank and term deposits at 01 January 2025 Bank and term deposits at 31 December 2025	12,128 16,885 18,118 272 26 483 0 360 0 157	2025 £ 5,098 500 8,645 20,519 9,174 0 5,133 150 142 0 49,361 22,050 15,618 15,896 0 71 579 35 715 90 142 48,429 495 48,924 437 384,145 384,582	2024 £ 5,346 5,598 29,313 21,816 0 2,000 4,023 0 0 0 68,096 55,196 680 55,876 12,220 371,925 384,145

The receipts and payments account was approved by the Board of Trustees on ….................. and signed on its behalf by:

Trustee

Page - 3

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

CEREDIGION BRANCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

MONETARY ASSETS Bank and term deposit balances Lloyds current account Scottish widows Charity bank account United trust bank Other Assets Debtors Customer invoices payable Interest receivable to 31.12.2024 Liabilities Independent examiner's fee (including vat) Vets fees due	2025 £ 202,862 0 93,161 88,559 384,582 11,646 0 11,646 700 0 700	2024 £ 196,747 10,574 88,267 88,557 384,145 920 163 1,083 594 3,331 3,925

Page - 4

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS CEREDIGION BRANCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note (s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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.

The Royal Society for the prevention of cruelty to Animals, Ceredigion Brant, meet the definition of a public benefit entity under FRS102.

2.

TRUSTEES REMUNERATION

The treasurer received £360 in respect of bookkeeping services from the date of her appointment to her date of resignation 28.06.2025.

3. TRUSTEES EXPENSES

During the year, K. Chambler received £292 in respect of mileage claims. All expenses incurred were directly related to the day to day running of the charity.

4. FIXED ASSETS

The charity does not own any fixed assets.

5.

FOSTERING, FOOD AND OTHER EXPENSES Food and consumables RSPCA HQ recharges Travel expenses Electricity Rent Telephone line rental Microchip costs	2025 £ 15,625 987 298 434 120 272 382 18,118	2024 £ 12,749 1,499 579 533 200 249 87 15,896

Page - 5