RSPCA LINCOLNSHIRE MID, NORTH EAST & LINCOLN BRANCH TRUSTEE ANNUAL REPORT For the Year ended 31 December 2025
CHAIR’S REPORT AND REVIEW OF 2025
2025 has once again seen our branch navigate some really big changes over the year, all of which make us better equipped to help even more deserving branch animals.
Navigating changes at National Society: At the end of the year, we said farewell to Kim Forman our Branch Partnership Manager from the National Society. Kim has been an invaluable support and friend to our branch, connecting us to National’s activities as well as that of other branches, and most importantly keeping us compliant. With Kim’s guidance and knowledge we have navigated Covid, our merger with the North East Lincs Branch, the transition of our legal entity to Charitable Incorporated Organisation, and hundreds of successful adoptions.
We are so grateful to Kim and want to wish her all the best in her next chapter!
Changes to our governance and legal status: We also joined a growing number of other branches to transfer from being a Registered Charity to Charitable Incorporated Organisation (CIO).
This complex administrative process has been quite a challenge as we’ve navigated employment, legal and financial requirements. We are incredibly grateful to Magda De Lima Santos and Kim Forman for their diligent support during this process, as well as to Kirkhams Payroll and Bates Wells Legal team. It has required both past and present trustees to confirm their agreement to the transfer, and we are grateful to those who have come to our aid in this regard. We were delighted to meet our own ambitious deadline to formally start operating as a CIO from 1 January 2026.
The immediate benefit to the branch of making this change was our ability to access a large fund from the National Society in 2025 to update our three shops’ signage and branding. Hopefully you’ve been able to visit to see how fantastic they look, really showing off our branch and encouraging more people to donate items they no longer need, or buy things from our shops, because our retail income is a key contributor to us having funds for the animal rehabilitation and rehoming work our branch undertakes.
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A new designated fund for animals: Another huge development for our branch was our decision as a board to establish a new Animal Welfare Fund. This has enabled us to appoint a dedicated Animal Welfare Officer (Whitney Ball, who started in February 2026) to lead our existing animal rehabilitation and rehoming work, but also develop activities to drive animal welfare education and direct support in our branch area.
The Fund will be available to the Animal Welfare Officer, in addition to the branch’s existing Welfare Voucher Scheme, to support people with immediate animal welfare needs, such as temporary boarding while an owner might be in hospital, or in a housing crisis, or with veterinary needs where an insurance premium is not available.
Already in 2025, we were able to direct the Fund to support 2 of our rehomed branch animals who required additional veterinary assistance, and also provide support with a large scale, local neutering initiative.
We are so looking forward to helping even more animals, and their owners, through this Fund. We are so grateful for the incredibly generous legacies and donations that have contributed to this Fund, and by designating the money through our accounts for an Animal Welfare Fund it ensures all that money goes on what we care about most - giving animals in our branch area the best quality of life in a loving home.
Growth and development of our retail activities: Our retail activities are a key part of our fundraising. So we’ve understandably maintained a focus on our 3 shops and their operations in the year. We are so grateful to Kim and Angus Drew who have continued to keep our gem Woodhall Spa RSPCA Shop shining bright - an anchor in an otherwise sea of change!
Although the project started in 2024, our new High Street RSPCA Shop was officially opened by the Lord Lieutenant of Lincolnshire, Mr Dennis, in February 2025 and we have dedicated time to its set up and running to ensure it can very quickly generate surplus for our charity. Starting from scratch, amidst a cost of living crisis and rising costs has been challenging and we are so grateful to our staff and volunteers who have taken hundreds of decisions to launch and operate our stunning High Street shop.
To support continued growth, we decided to create a new role of Charity Retail Manager to oversee our 3 retail shops, bringing a consistent strategy to our retail activity whilst maintaining each shop’s individual identity and maximising efficiencies. Becky Wright, who joined us in April to lead our St Marks shop, started in this new role in November 2025 and has already had a huge impact at the High Street, replicating her success at St Marks.
Keeping connected and delivering real animal welfare outcomes: We have continued our membership of the East Midlands Regional Board, with our thanks to trustees Penny and Debby for continuing to bring ideas from the Regional Board into our branch decisions. We are grateful to Les Wilkins, Chair of the East Midlands Regional Board who continues to champion cross-branch partnership and collaboration.
We continue to have a great working relationship with the Inspectorate and other RSPCA branches, and would like to thank Chief Inspector Rebecca Lowe and her team for their ongoing support throughout 2025. With their support, during 2025, we have:
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taken in 75 cats, 31 dogs and 1 rabbit, for a total of 107 animals!
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rehomed 77 cats, 27 dogs and 1 rabbit, for a total of 105 animals!
To help promote good animal care, we also awarded 52 Animal Welfare Vouchers for treatment for local animals, including for microchips, spay/neuter procedures and supporting other vital treatments and nutrition to keep animals within our branch area healthy.
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We have been lucky enough to still be able to rely on the amazing care from Copperhill Kennels and Cattery and Iris Cottage Cattery, who have been attending to our animals' needs with their incredible dedication. As ever, our thanks go to Juliet, Darren and Eileen and their teams for all their support and care of our animals throughout the last twelve months - especially with our higher need or longer stay animals like Luna and Bruce.
Luna spent 463 days with us, and Bruce 428 days, until both amazingly found their forever homes in 2025. Thank you so much Copperhill for your love and care of Luna and Bruce over such a long period.
Our animals receive veterinary treatment from Kirks Vets, The Veterinary Hospital, Medivet Welton and Lincvet primarily, and we are extremely grateful for the exceptional care our animals receive from these practices.
We are so grateful to current fosterers Graham and Elaine Smith, Lainie Quie, Holly Ward, Sandra Stubenrauch, Lauren Espin & Jessica Thursby, as well as our returning fosterer Allison Faulkener. We know how much you put into giving our animals a temporary loving home and helping to assess potential adopters to support those important decisions.
We were also grateful to our volunteer home visitors who also play such a vital role in our rehoming activities, and post adoption support. We are delighted to still have Colin Lower, Julie Kelham, Sarah Smith, Sandra Stubenrauch, Chris Farrell, Jasmine Fawcett and David Stokes undertaking home visits for the branch. Home visitor upskill training was provided by trustee Amy in February 2025 to our volunteers to reiterate key parts of the home visitor role and establish a network of our volunteers to support each other.
We established a new partnership with the University of Lincoln under their Employability Scheme in 2025. A team of multidisciplinary students worked on a project for our branch, looking at establishing a mobile animal welfare clinic for our branch area, drawing on the success of RSPCA North Wales.
While we decided instead to focus on the Animal Welfare Fund, this partnership has led to us being selected again in 2026 by the University for a student project, this time focused on driving our retail sales. We are so excited by having the next generation working together on a project to support our branch aims.
Compliance: We have continued to maintain our employment policies and procedures and also take expert advice when needed, in particular procuring expert Health & Safety support from Optimum Safety.
Technology and efficiencies: We have been holding our nerve as we introduced some key technology changes, without any break in service. Significantly we moved to an internet phone for our branch office. Providing a phone line for those in our branch area who need advice and help is a key part of the high quality service and support we want to provide. The new phone may not sound like a big deal but it has enabled us to maintain customer service during periods of unforeseen remote work and other office changes, making us more efficient and effective.
We also introduced smart tills to 2 of our shops (High Street and St Marks). These enable more effective transaction monitoring and processing, but also gives us the opportunity to sign up donors to gift aid, and claim gift aid on resulting sales. This is a massive step forward in making our retail income work harder for our branch. Thank you to all donors who have signed up to gift aid, it really makes a difference.
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Some farewells and welcomes: We have overseen several key staffing changes this year, to deliver and drive our branch strategy. As set out above, we have created 2 new roles within the branch to give emphasis to our animal welfare work and our retail activity. Becky Wright became our Charity Retail Manager in November 2025, and Whitney Ball started as our Animal Welfare Officer in February 2026. Through this restructure we said farewell to Mel Winstanley as Branch Manager. We are very grateful for her diligence and care on all aspects of branch management during her time with us.
Our retail team also saw some changes, with Victoria Wesley moving on as Shop Manager at St Marks after 8 years, and Becky Wright taking up the opportunity to make her mark in our very much loved shop.
After 7 years, we have said farewell to June Day who has worked at our Woodhall Spa shop, but are so grateful she remains a volunteer there. Through these departures, we have welcomed Harriet Argyle to Woodhall Spa and Lee Dhinsa to St Marks.
We were also sad to lose our wonderful Branch Administrator, Libby Price, twice, as she relocated to Hertfordshire, initially returning in a remote role until she secured a new local role at which point we said a full farewell in February 2026. We are so grateful for her endless optimism and kindness. We have been very glad to have access to a free Indeed account to help us, not least because the above movers and shakers have necessitated review of 400+ job applications during the year and 70+ interviews.
Fundraising: We continued in our success as a charity partner for the Lincoln 10k, raising £4,438 in May 2025.
Additionally, we were delighted to be a charity partner for the new Lincoln half marathon in October 2025, and raised a further £802 for the branch.
Brave student Keisha Spicksley raised an amazing £753 through a local skydive, a whopping 150,000ft drop.
We were also really grateful for several retail fundraising activities, notably: £1,670 raised through our volunteers taking turns at the Pets at Home Santa Paws promotion during December. And a huge number of customers at Dunelm Mill donating gifts to our animals as well as to sell in our shops to raise funds.
Our High Street team were featured on BBC Lincolnshire during the Lincoln Steampunk festival for their stunning window displays to celebrate this unique event and encouraging shoppers to get their outfits from our store.
Thank you: Finally, I would like to thank our fellow trustees: Dawn, Penny, Rachel, Debby, Amy, Preston and Gwen for their continuous commitment to bring their time and expertise to the branch. Without our trustees we could not legally operate our wonderful branch.
At our AGM in June, sadly, we said farewell to trustees Carla, Lewis, Rosey and Jo, who stepped down from the committee. We wish them all the very best and thank them for all their support in their time as a trustee.
During the year we welcomed new trustees Ben and Chris. I would like to say a special thank you to:
- Dawn, Vice-Chair, who has been a huge support to me personally and professionally, especially when things have been tough. Dawn has been instrumental in keeping our board connected to our animal welfare activities. With so much happening in our branch, we have been able to share updates through our quarterly e-newsletter, as well as regular posts on social media and our website. With thanks as ever to Dawn for keeping our communications so professional and engaging.
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- Penny who has continued to work incredibly hard as branch Treasurer not only managing our relationships with the banks and suppliers but also coordinating the CIO transfer process from a finance perspective. Penny has decided to step down as Treasurer after a 7-year term, and she has been instrumental in providing a handover to Ben to take up the role during 2026. Thank you Penny for all you’ve given to our branch, we are so grateful.
With lots of new team members now in place, we have ambitious plans for our branch in 2026, and look forward to your continued ideas and support to help us achieve them, and help even more animals find the loving home they deserve.
Thank you,
Sophie Easteal, Chair
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BRANCH FINANCIAL HEADLINES FOR 2025
Income
Branch legacy income was £11,199, which was a 94% decrease on 2024 (£188,155).
Branch shop income was £209,502, which was a 40% increase on 2024 (£149,192) and attributable to our third shop opening in March 2025 and generating income of £54k.
Branch Care Contribution Fund (CCF) income was £38,414, which was a 40% decrease on 2024 (£63,699). The CCF was a scheme implemented by the National RSPCA in Autumn 2024 and provided the Branch with financial support for the care of inspectorate animals. Unfortunately, this scheme closed in October 2025.
We are so immensely grateful for the kindness and generosity of everybody who has gifted legacies to the Branch in their Wills, donated to the Branch by way of outright donations or has bought items from our charity shops.
Expenditure
Pay costs were our largest category of expenditure at £175,235, which were 42% higher than in 2024 (£122,839). This is mainly driven by new staffing costs for our third shop which opened in March 2025. The Branch also funded pay increases, aligned with national minimum wage increases, and staffing restructure related costs.
Boarding and fostering costs were our second largest category of expenditure at £88,549, which is a 4% decrease on 2024 (£91,961).
Veterinary costs were £57,958, which is a marginal 3% increase on 2024 (£56,048). We are seeing an increasing number of animals who require complex/costly veterinary treatment (i.e., dental treatments/surgical interventions) prior to rehoming.
Designated Funds
In September 2025, the Branch established two Designated Funds:
-
a) Designated Fund for animal welfare activity such as support with vet bills, neutering, microchipping etc. The total amount designated was £300,000 (£150,000 per year over a 2-year term). In 2025, we recorded spend against this fund of £550.
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b) Designated Fund for the appointment of an Animal Welfare Officer to cover salary costs and associated non-pay costs. The total amount designated was £100,000 (£33,333 per year over a 3- year term).
Reserves Policy
The Branch holds reserves in order that the levels of service provided for animal welfare can be maintained in the absence of Branch income. Reserves in this context mean funds that are freely available for the Branch's general purposes after all commitments have been met, and includes Designated Funds.
The Branch’s Reserves Policy is to hold minimum reserves of available cash amounting to six months of our operating costs. The level of such reserves is assessed each year based on our forecast costs for the forthcoming year.
As at 31 December 2025 our readily available cash reserves [inclusive of the Designated Funds above] amounted to £719,167 (comprising £599,966 unrestricted and £119,201 restricted for use in the Lincolnshire North East area).
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REGISTERED CHARITY NUMBER: 224482
Trustees' Report and Unaudited Financial Statements for the Year Ended 31 December 2025 for
RSPCA Lincolnshire Mid N East & Lincoln
Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ
RSPCA Lincolnshire Mid N East & Lincoln
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Trustees' Report | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
RSPCA Lincolnshire Mid N East & Lincoln
Trustees' Report for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
224482
Principal address
Lincoln Animal Welfare Centre St Mark's Church Hall St Mark's Street Lincoln LN5 7BA
Trustees
Mrs Amy Farrell Mrs Carla Jones Mr Lewis Harry Miss Penny Kemp Miss Joanna Clegg Miss Rachel Wilson Mrs Debra Bradbury Mr Preston Keeling Miss Dawn Fritzsche Mrs Sophie Easteal Mrs Rosemary Norton Miss Gwendoline Coleman Mr Benjamin Raczynski Mr Christopher Farrell
-
resigned 12.6.25 - resigned 12.6.25 resigned 12.6.25
-
resigned 12.6.25 - appointed 31.10.25 - appointed 10.12.25
Independent examiner
Mrs H J Hancock ACCA Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes unincorporated charity.
an
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 1
RSPCA Lincolnshire Mid N East & Lincoln
Trustees' Report for the Year Ended 31 December 2025
OBJECTIVES AND ACTIVITIES
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 & wales.
14 May 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Mrs Sophie Easteal - Trustee
Page 2
Independent Examiner's Report to the Trustees of RSPCA Lincolnshire Mid N East & Lincoln
I report on the accounts for the year ended 31 December 2025, which are set out on pages four to ten.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
that accounting records were not kept as required by section 130 of the Act; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the accounting requirements of the Act; or
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that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
Mrs HJ Hancock ACCA Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ
Date: .............................................14 May 2026
Page 3
RSPCA Lincolnshire Mid N East & Lincoln
Statement of Financial Activities
for the Year Ended 31 December 2025
| Unrestricted fund Notes £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 123,270 Activities for generating funds 2 215,767 Investment income 3 4,732 Total incoming resources 343,769 RESOURCES EXPENDED Costs of generating funds Fundraising trading: cost of goods sold and other costs 4 197,421 Charitable activities General 159,769 Governance costs 651 Total resources expended 357,841 NET INCOMING RESOURCES (14,072) RECONCILIATION OF FUNDS Total funds brought forward 717,216 TOTAL FUNDS CARRIED FORWARD 703,144 |
Restricted funds £ 42,203 42,203 (42,203) 161,404 119,201 |
31.12.25 Total funds £ 123,270 215,767 4,732 343,769 197,421 201,972 651 400,044 (56,275) 878,620 822,345 |
31.12.24 Total funds £ 519,846 156,782 2,419 |
|---|---|---|---|
| 679,047 111,235 207,324 415 |
|||
| 318,974 | |||
| 360,073 518,547 878,620 |
The notes form part of these financial statements
Page 4
RSPCA Lincolnshire Mid N East & Lincoln
Balance Sheet At 31 December 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 107,402 CURRENT ASSETS Debtors 8 1,307 Prepayments and accrued income 6,994 Cashinhand 599,966 608,267 CREDITORS Amounts falling due within one year 9 (12,525) NET CURRENT ASSETS 595,742 TOTAL ASSETS LESS CURRENT LIABILITIES 703,144 NET ASSETS 703,144 FUNDS Unrestricted funds 10 Restricted funds Designated fund-animalwelfare activity Designated fund - animal welfare officer TOTAL FUNDS |
Restricted funds £ 119,201 119,201 119,201 119,201 119,201 |
31.12.25 Total funds £ 107,402 1,307 6,994 719,167 727,468 (12,525) 714,943 822,345 822,345 303,694 119,201 299,450 100,000 822,345 |
31.12.24 Total funds £ 104,316 1,387 17,568 766,582 |
|---|---|---|---|
| 785,537 (11,233) |
|||
| 774,304 | |||
| 878,620 | |||
| 878,620 | |||
| 712,216 161,404 |
|||
| 878,620 |
The financial statements were approved by the Board of Trustees on ............................................14 May 2026 . and were signed on its behalf by:
Trustee
The notes form part of these financial statements
Page 5
RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements
for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Freehold property/Improvements | -at variable rates on reducing balance |
|---|---|
| Fixtures and fittings | -20% on straight line |
| Computer equipment | -33% on reducing balance |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. ACTIVITIES FOR GENERATING FUNDS
| Fundraising events Shop income |
31.12.25 £ 6,265 209,502 215,767 |
31.12.24 £ 7,590 149,192 156,782 |
|---|---|---|
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RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
3. INVESTMENT INCOME
| 31.12.25 | 31.12.24 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 4,732 | 2,419 |
| 4. | FUNDRAISING TRADING: COST OF GOODS SOLD AND | FUNDRAISING TRADING: COST OF GOODS SOLD AND | FUNDRAISING TRADING: COST OF GOODS SOLD AND | FUNDRAISING TRADING: COST OF GOODS SOLD AND | OTHER | COSTS | ||
|---|---|---|---|---|---|---|---|---|
| 31.12.25 | 31.12.24 | |||||||
| £ | £ | |||||||
| Purchases | 1,740 | 1,529 | ||||||
| Staff costs | 117,154 | 81,624 | ||||||
| Shop overheads | 43,123 | 7,718 | ||||||
| Support costs | 35,404 | 20,364 | ||||||
| 197,421 | 111,235 | |||||||
| 5. | TRUSTEES' REMUNERATION AND BENEFITS | |||||||
| There were no |
trustees' remuneration |
or | other | benefits | for the |
year | ende |
|
| 31 December 2025 | nor for the year ended 31 December 2024. | |||||||
| Trustees'expenses | ||||||||
| 31.12.25 | 31.12.24 | |||||||
| £ | £ | |||||||
| Trustees' expenses | 73 | 89 | ||||||
| 6. | STAFF COSTS | |||||||
| 31.12.25 | 31.12.24 | |||||||
| £ | £ | |||||||
| Wages and salaries | 175,235 | 122,839 | ||||||
| The average monthly number of employees during the year | was as follows: | |||||||
| 31.12.25 | 31.12.24 | |||||||
| Employees | 12 | 10 | ||||||
| No employees received emoluments in excess of £60,000. |
Page 7
RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
7. TANGIBLE FIXED ASSETS
| Freehold Property/Improvements Fixtures and fittings Computer equipment £ £ £ COST At 1 January 2025 108,554 15,651 2,295 Additions 31 December 2025 4,200 108,554 19,851 2,295 DEPRECIATION At 1 January 2025 7,407 12,539 2,238 Charge for year 154 941 19 At 31 December 2025 7,561 13,480 2,257 NET BOOK VALUE At 31 December 2025 100,993 6,371 38 At 31 December 2024 101,147 3,112 57 |
Totals £ 126,500 4,200 |
|---|---|
| 130,700 | |
| 22,184 1,114 |
|
| 23,298 | |
| 107,402 104,316 |
Included in cost or valuation of land and buildings is freehold land of £99,605 which is not depreciated. 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.12.25 | 31.12.24 | ||
|---|---|---|---|
| £ | £ | ||
| Other debtors | 1,307 | 1,387 | |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.12.25 | 31.12.24 | ||
| £ | £ | ||
| Other creditors | 12,525 | 11,233 |
Page 8
RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Transfer from North East branch TOTAL FUNDS |
Net movement At 1.1.25 in funds At £ £ 717,216 (14,072) 161.404 (42,203) 878,620 (56,275) |
31.12.25 £ 703,144 119,201 822,345 |
|---|---|---|
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RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
11. Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 343,769 | (357,291) | (13,522) |
| Restricted funds | |||
| Transfer from North East branch | (42,203) | (42,203) | |
| Designated fund-animal welfare activities | (550) | (550) | |
| TOTAL FUNDS | 343,769 | (400,044) | (56,275) |
New designated funds were set up during the year to set aside £300,000 for animal welfare activities, and £100,000 towards the appointment of an animal welfare officer over 3 years. Funds were transferred from Unrestricted funds to the designated funds.
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RSPCA Lincolnshire Mid N East & Lincoln
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
Page 11
RSPCA Lincolnshire Mid N East & Lincoln
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| INCOMING RESOURCES Voluntary income Donations Legacies Boarding income - Nat HQ Activities for generating funds Fundraising events Shop income Investment income Deposit account interest Total incoming resources RESOURCES EXPENDED Fundraising trading: cost of goods sold and other costs Fundraising events expenses Wages Shop rent and overheads Charitable activities Boarding & fostering costs Veterinary costs Governance costs Expenses & sundries Support costs Management Trustees' expenses Wages Rates and water Carried forward |
31.12.25 £ 73,657 11,199 38,414 123,270 6,265 209,502 215,767 4,732 343,769 1,740 117,154 43,123 162,017 88,549 57,958 146,507 651 73 58,081 58,154 |
31.12.24 £ 267,992 188,155 63,699 |
|---|---|---|
| 519,846 7,590 149,192 |
||
| 156,782 2,419 |
||
| 679,047 1,529 81,624 7,718 |
||
| 90,871 91,961 56,048 |
||
| 148,009 415 89 41,215 41,304 |
This page does not form part of the statutory financial statements
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RSPCA Lincolnshire Mid N East & Lincoln
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| Management Brought forward Light, heat, rates &telephone Post, stationery & office Contribution to HQ Repairs & maintenance Professional fees Finance Bank & electronic payment fees Accountancy Other Insurance Depreciation of tangible fixed assets Total resources expended Net (deficit) income |
31.12.25 £ 58,154 13,167 3,392 551 5,561 1,204 82,029 4,186 2,093 6,279 1,447 1,114 2,561 400,044 (56,275) |
31.12.24 £ 41,304 7,725 6,873 551 15,618 1,521 |
|---|---|---|
| 73,592 2,292 2,348 |
||
| 4,640 902 545 1,447 318,974 360,073 |
This page does not form part of the statutory financial statements
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