Charity registration number: 223 677
## RSPCA - Clwyd and Colwyn Branch
Annual Report and Financial Statements for the Year Ended 31 December 2025
## **RSPCA - Clwyd and Colwyn Branch**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Statement of Trustees' Responsibilities|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7 to 8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 16|
## **RSPCA - Clwyd and Colwyn Branch**
## **Reference and Administrative Details**
**Trustees** L Baxendale C Roberts C Fogerty B Roberts **Charity Registration Number** 223 677 **Principal Office** 1 Vaughan Street Rhyl LL18 1TB **Independent Examiner** Aston Hughes Ltd Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE
Page 1
## **RSPCA - Clwyd and Colwyn Branch**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2025.
## **Objectives and activities**
## _**Objects and aims**_
The objectives of the branch are to promote the work of the objectives of the National Society of the RSPCA, within Clwyd and Colwyn area.
The key aims are to provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. Since May 2021 this has been through our clinic, or occasionally, with a voucher scheme for use with private local vets. This work helps those on means tested benefits by giving them financial help to obtain care for their companion animals in need of veterinary treatment.
We also provide a subsidised neutering and microchipping of companion animals which helps to control dog and cat populations and promotes responsible pet ownership.
During the year the Trustees made the difficult decision to close the Branch Veterinary Clinic due to the ongoing financial pressures associated with operating the service. The Branch will continue to pursue its Charitable objectives by supporting animal welfare within the local community through rehoming, welfare assistance, education, and other charitable activities inline with the RSPCA's mission.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
2025 was a very challenging year with ever increasing prices for veterinary fees, drugs, equipment, and utilities. January started off very busy as the clinic was closed for nearly two weeks over the Christmas period. In March the Trustees had to make the heartbreaking decision to make the Branch Manager redundant. However, Kieren Barlow remained with the Branch on a self-employed basis.
Aura Cucuruzac is currently our main locum vet. However, we are also covered by three other locum vets when Aura is unavailable. The clinic operates on animals Monday to Thursday. Later on in the year due to finances the Trustees had to make the difficult decision to close the Clinic to the public. In light of the forthcoming closure the Trustees had to make the reception staff redundant in June 2025. The Clinic remained open temporarily from June to November at which point the Clinic officially closed its doors on 12 November 2025. Following the Clinic closure we had to make the Vet Nurse role redundant, Carla Rossi officially left the Branch on 30 November 2025.
David Williams, our Chairman, passed away April 2025. Lynn Baxendalelater became Chairperson following David’s passing.
The number of animals seen this year is as follows:
Page 2
## **RSPCA - Clwyd and Colwyn Branch**
## **Trustees' Report (continued)**
||**2025**|**2024**|**2023**|**2022**|
|---|---|---|---|---|
|Dogs|1,363|1,275|1,892|2,094|
|Cats|800|1,465|1,049|974|
|Other|65|-|56|70|
|Microchipped|83|106|55|-|
|Wildlife numbers|||||
|Accepted|48|36|145|143|
|Transferred|8|10|60|55|
|Released|30|20|60|52|
|PTS|10|2|21|21|
Number of animals operated on: 394
Amount of expenses saved due to inhouse sugical procedures £31,560.
The Trustees are tremendously proud of the contribution made by the dedicated team of the Clwyd and Colwyn Branch to animal welfare.
## **Financial review**
Due to sustained financial pressures, the Branch has made the difficult decision to close the Clinic. Whilst the demand for our services continued to grow, rising operation costs, particularly veterinary fees and overheads, made it no longer financially viable to continue operating at a level that remained affordable for our Clients.
As a result of the closure, all clinic staff roles have regrettably been made redundant.
Carol Roberts applied for two separate pet food grants, one of £500 and one of £900 from Head Office.
## _**Principal funding sources**_
The main source of funding for these activities is from a RSPCA Headquarters grant from the house-to-house collection. This year we received £24,221.22.
We received a legacy of £12,125 from the late Mrs Prudence Forbes Buck estate.
Our other source of income was from the Prestatyn shop. The Branch is grateful to the small group of volunteers that help in the shops and help raise funds for the clinic.
Page 3
## **RSPCA - Clwyd and Colwyn Branch**
## **Trustees' Report (continued)**
## **Going concern**
The Trustees have considered the financial position of the Branch when preparing the accounts. While the Branch has experienced financial pressures, the Trustees are satisfied that the Charity remains a going concern. The Branch owns property assets and the planned sale of the property will provide funds to support the Branch's ongoing operations and Charitable activities for the foreseeable future. On this basis the accounts have been prepared on a going concern basis.
The Charity is working on a plan to improve financial sustainability, including diversifying funding sources and strengthening operational efficiencies. Based on these factors, the Trustees are confident in the Charity’s ability to meet its obligations and continue its vital work.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity (RSPCA Clwyd and Colwyn Branch) is constituted as an unicorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (updated in 2006, edited in 2012).
## _**Organisational structure**_
A committee is elected at the AGM and governs the branch, who are trustees of the branch. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. The trustees regularly review risks which the charity faces on a regular basis covering operational and financial reviews. The trustees also identify other operational and business risks which have been identified as:
1. Inability to operate the shops or the animal welfare clinic due to fire or other destruction.
2. Loss of reputation through fraud or error.
3. Loss of income through fraud or error.
4. Insufficient funds to cover the cost of animal welfare activities.
The trustees hold meetings monthly at which decisions are made. The management of the clinic is delegated to the clinic manager as is the Prestatyn shop.
Trustees who served during the period:
Lynn Baxendale Barbara Roberts (appointed 29 May 2025) Dianna Owen (resigned 19 January 2026) Carol Roberts (Secretary) David Williams (Chairman)
The annual report was approved by the trustees of the charity on 10 August 2026 and signed on its behalf by:
......................................... C Roberts Trustee
Page 4
## **RSPCA - Clwyd and Colwyn Branch**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 10 August 2026 and signed on its behalf by:
......................................... C Roberts Trustee
Page 5
## **RSPCA - Clwyd and Colwyn Branch**
## **Independent Examiner's Report to the trustees of RSPCA - Clwyd and Colwyn Branch**
I report to the trustees on my examination of the accounts of RSPCA - Clwyd and Colwyn Branch for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees of RSPCA - Clwyd and Colwyn Branch you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the RSPCA - Clwyd and Colwyn Branch's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 RSPCA - Clwyd and Colwyn Branch 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 accounting 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.
...................................... Mr Andrew D Erasmus BSc, FCA for and on behalf of Aston Hughes Ltd Chartered Accountants
Selby Towers 29 Princes Drive Colwyn Bay North Wales LL29 8PE
10 August 2026
Page 6
## **RSPCA - Clwyd and Colwyn Branch**
## **Statement of Financial Activities for the Year Ended 31 December 2025**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
**Expenditure on:**
Raising funds
Charitable activities
Total Expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
17|**Unrestricted**
**£**
38,168
146,012
8,270
2,776
195,226
(9,841)
(303,776)
(313,617)
(118,391)
311,723
193,332|**Total**
**2025**
**£**
38,168
146,012
8,270
2,776|
|---|---|---|
|||195,226|
|||(9,841)
(303,776)|
|||(313,617)|
|||(118,391)
311,723|
|||193,332|
The notes on pages 10 to 16 form an integral part of these financial statements. Page 7
## **RSPCA - Clwyd and Colwyn Branch**
## **Statement of Financial Activities for the Year Ended 31 December 2025 (continued)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total Income
**Expenditure on:**
Raising funds
Charitable activities
Total Expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
17|**Unrestricted**
**£**
36,500
131,638
11,284
8,455
187,877
(9,755)
(281,922)
(291,677)
(103,800)
415,522
311,722|**Total**
**2024**
**£**
36,500
131,638
11,284
8,455|
|---|---|---|
|||187,877|
|||(9,755)
(281,922)|
|||(291,677)|
|||(103,800)
415,522|
|||311,722|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17.
The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
## **RSPCA - Clwyd and Colwyn Branch**
## **(Registration number: 223 677) Balance Sheet as at 31 December 2025**
|**Note**
**Fixed assets**
Tangible assets
13
**Current assets**
Cash at bank and in hand
14
**Creditors: Amounts falling due within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
17|**2025**
**£**
189,483
21,153
(17,304)
3,849
193,332
193,332
193,332|**2024**
**£**
194,419
126,061
(8,758)|
|---|---|---|
|||117,303|
|||311,722|
|||311,722|
|||311,722|
The financial statements on pages 7 to 16 were approved by the trustees, and authorised for issue on 10 August 2026 and signed on their behalf by:
......................................... L Baxendale Trustee
......................................... C Roberts Trustee
......................................... C Fogerty Trustee
......................................... B Roberts Trustee
The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
RSPCA - Clwyd and Colwyn Branch meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Other trading activities**_
Shop income is recognised as earned (that is, as the related goods or services are provided).Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Page 10
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £1,000.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Land and buildings|2% straight line basis|
||33% straight line basis on office|
|Furniture and equipment|equipment and 25% reducing balance|
||method on fixtures & fittings|
|Motor vehicles|25% straight line basis|
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 11
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Legacies
Grants, including capital grants;
Grants from other charities
Regular giving and capital donations
**3**
**Income from charitable activities**
Clinic donations
**4**
**Income from other trading activities**
Trading income;
Shop income from sale of donated goods and
services
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
24,221
12,125
1,500
322
38,168
**Unrestricted**
**funds**
**General**
**£**
146,012
**Unrestricted**
**funds**
**General**
**£**
8,270
8,270
**Unrestricted**
**funds**
**General**
**£**
2,776|**Total**
**2025**
**£**
24,221
12,125
1,500
322
38,168
**Total**
**2025**
**£**
146,012
**Total**
**2025**
**£**
8,270
8,270
**Total**
**2025**
**£**
2,776|**Total**
**2024**
**£**
35,737
-
-
763|
|---|---|---|---|
||||36,500|
||||**Total**
**2024**
**£**
131,638|
||||**Total**
**2024**
**£**
11,284|
||||11,284|
||||**Total**
**2024**
**£**
8,455|
Page 12
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **6 Expenditure on charitable activities**
|**Note**
Veterinary fees and drugs
Welfare assistance
Mobile clinic
Contracting cost
Motor expenses
Rates
Light and heat
Repairs and maintenance
Insurance
Telephone and fax
Computer software and maintenance
costs
Printing, postage and stationery
Sundry expenses
Travel and subsistence
Legal and professional fees
Bank charges
Depreciation, amortisation and other
similar costs
Staff costs
Governance costs|**Unrestricted**
**funds**
**General**
**£**
113,303
14,184
33,550
35,450
-
1,679
5,583
250
1,389
1,753
1,593
467
3,480
-
464
2,631
4,936
81,768
1,296
303,776|**Total**
**2025**
**£**
113,303
14,184
33,550
35,450
-
1,679
5,583
250
1,389
1,753
1,593
467
3,480
-
464
2,631
4,936
81,768
1,296
303,776|**Total**
**2024**
**£**
120,646
13,959
28,572
-
401
1,336
4,544
1,200
2,285
2,675
2,070
2,217
223
548
137
2,369
3,751
93,714
1,275|
|---|---|---|---|
||||281,922|
## **7 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements|**Unrestricted**
**funds**
**General**
**£**
1,296
1,296|**Total**
**2025**
**£**
1,296
1,296|**Total**
**2024**
**£**
1,275|
|---|---|---|---|
||||1,275|
Page 13
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **8 Net incoming/outgoing resources**
Net outgoing resources for the year include:
|Loss on disposal of fixed assets held for the charity's own use
Depreciation of fixed assets|**2025**
**£**
-
4,936|**2024**
**£**
(5,250)
9,001|
|---|---|---|
## **9 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **10 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs
Compensation payments|**2025**
**£**
64,442
2,378
1,900
13,048
81,768|**2024**
**£**
89,647
1,728
2,339
-|
|---|---|---|
|||93,714|
No employee received emoluments of more than £60,000 during the year
## **11 Independent examiner's remuneration**
|**11 Independent examiner's remuneration**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Examination of the financial statements|1,296|1,275|
Page 14
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **12 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **13 Tangible fixed assets**
|**13 Tangible fixed assets**||||||
|---|---|---|---|---|---|
|**Cost**
At 1 January 2025
At 31 December 2025
**Depreciation**
At 1 January 2025
Charge for the year
At 31 December 2025
**Net book value**
At 31 December 2025
At 31 December 2024
**14 Cash and cash equivalents**
Cash at bank
**15 Creditors: amounts falling due within one year**
Other taxation and social security
VAT grant repayable
Other creditors
Accruals|**Land and**
**buildings**
**£**
246,802||**Furniture and**
**equipment**
**£**
56,127
56,127
56,127
-
56,127
-
-
**2025**
**£**
21,153
**2025**
**£**
233
12,100
542
4,429
17,304||**Total**
**£**
302,929
302,929
108,510
4,936
113,446
189,483
194,419
**2024**
**£**
126,061|
||246,802||56,127|||
||52,383
4,936||56,127
-|||
||57,319||56,127|||
||189,483||-|||
||194,419||-|||
||||**2025**
**£**
21,153
**2025**
**£**
233
12,100
542
4,429
17,304|||
||||||**2024**
**£**
-
5,888
1
2,869|
||||||8,758|
Page 15
## **RSPCA - Clwyd and Colwyn Branch**
## **Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)**
## **16 Pension and other schemes**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £Nil (2024 - £Nil).
## **17 Funds**
|**Unrestricted funds**
General
**Unrestricted**
**_Unrestricted general funds_**
General funds|**Balance at 1**
**January 2025**
**£**
311,723
**Balance at 1**
**January 2024**
**£**
415,522|**Incoming**
**resources**
**£**
195,226
**Incoming**
**resources**
**£**
187,877|**Resources**
**expended**
**£**
(313,617)
**Resources**
**expended**
**£**
(291,677)|**Balance at 31**
**December**
**2025**
**£**
193,332|
|---|---|---|---|---|
|||||**Balance at 31**
**December**
**2024**
**£**
311,722|
## **18 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
189,483
21,153
(17,304)
193,332
**Unrestricted**
**funds**
**General**
**£**
194,419
126,061
(8,758)
311,722|**Total funds at**
**31 December**
**2025**
**£**
189,483
21,153
(17,304)|
|---|---|---|
|||193,332|
|||**Total funds at**
**31 December**
**2024**
**£**
194,419
126,061
(8,758)|
|||311,722|
Page 16