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