2025-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Shropshire Branch

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CHARITY REGISTRATION NUMBER: 225814

RSPCA SHROPSHIRE BRANCH

Financial Statements

31 December 2025

E P ACCOUNTANCY SERVICES

Accountants & Independent Examiner Lawnhill New Inn Lane Shrawley Worcester Worcestershire WR6 6TE

RSPCA SHROPSHIRE BRANCH

Financial Statements

Year ended 31 December 2025

Page

Trustees’ annual report	1
Independent Examiner’s report to the members	6
Statement of financial activities	8
Statement of financial position	9
Notes to the financial statements	10 - 16
Management Information (do not form part of the financial statements)	17 - 20

RSPCA SHROPSHIRE BRANCH

Trustees' Annual Report

Year ended 31 December 2025

The trustees present their report and the financial statements of the charity for the year ended 31 December 2025.

Reference and administrative details

Registered charity name RSPCA SHROPSHIRE BRANCH Charity registration number 225814 Principal office Gonsal Farm Dorrington Shrewsbury SY5 7ET The trustees Ms L Bedford Ms S M Mitchell Ms J Phillips (Resigned 28/08/2025) Ms E Prestwich Ms S Robertson Miss J Stringer, Chair Ms A Wignall (Resigned 25/06/2025) Independent Examiner E P Accountancy Services Accountants and Independent Examiner Lawnhill New Inn Lane Shrawley Worcester Worcestershire WR6 6TE

RSPCA SHROPSHIRE BRANCH

Trustees' Annual Report (continued)

Year ended 31 December 2025

Introduction

The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2025 to 31 December 2025. The Royal Society for the Prevention of Cruelty to Animals Shropshire Branch, herein referred to as RSPCA Shropshire Branch (registered charity number 225814) is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the National RSPCA (219099)), carrying out its direct animal welfare work within the region of Shropshire. The Branch is governed by the RSPCA Branch Rules, revised in 2018.

Five trustees were appointed by charity members at the AGM in 2025, all of whom continued from the previous year. One trustee was co-opted after AGM and one trustee resigned in 2025.

The branch is in the process of transferring to a charitable incorporated organisation (CIO), registered in 2025 (registered charity number 1214335) with the existing five trustees remaining the same. This is part of National RSPCA changes and the branch maintain a partnership agreement. There will be no changes to the objectives or activities when the branch transitions across to a CIO.

Objectives and activities

a. Policies and objectives

The objects of the Branch are to promote the work and objects of the National RSPCA (Royal Society for the Prevention of Cruelty to Animals (219099)) - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the branch (Shropshire), in accordance with the policies of the National RSPCA.

The Trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to the revised public benefit guidance published by the Commission.

Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

b. Strategies for achieving objectives

We respond to enquiries (both direct and via the National RSPCA’s national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need within the Shropshire region.

We provide subsidised neutering and veterinary care for companion animals belonging to people who live in the branch area on means-tested benefits. This work helps to control animal populations through neutering, and benefits those on means-tested benefits by giving them financial help to obtain veterinary care for companion animals, thereby promoting responsible pet ownership.

Within the terms of our governing document, we support the National RSPCA. We did not pay a Branch Contribution in 2025 (2024: £1,378) to the National RSPCA’s Regional Fund.

We provide volunteering opportunities for those who wish to support our work, including fostering, fundraising and general activity. In 2025, our focus remained on volunteer recruitment including volunteer trustee positions, the branch recruited a new Branch Secretary into the vacant position.

During the year, the branch trustees continued to review the financial position of the branch to look at how branch animal space could be best utilised to support the intake of cats that need rescuing, rehabilitating and rehoming.

c. Activities undertaken to achieve objectives

The Branch supports the National RSPCA’s Inspectors by taking in, free of charge, mistreated or abandoned cats and small animals, including pets whose owners suffer ill health or financial difficulties or pass away.

Animals in our care receive veterinary treatment, vaccination, neutering, microchipping and are assessed and rehabilitated for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering. Microchipping also helps to ensure that if a pet is lost, it can be reunited with its owner.

We rehome cats currently in need at a low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as a subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals and therefore would fall outside our objectives to rehome to those who could not afford them.

Achievements and performance

a. Main achievements of the Charity

In 2025, rehoming increased by 34%. Throughout 2024, the branch continued to review the number of cat pens available due to rising overall costs and needing to maintain a stable financial position. During the year, the branch increased the number of pens due to demand. We rehabilitated and rehomed 117 cats in 2025, compared to 86 cats and 1 rabbit in 2024.

The joint funded scheme between the RSPCA’s West Midlands Regional Board and Cats Protection which was launched in July 2019 stopped during 2024. The scheme allowed cats belonging to qualifying owners who live in the wider West Midlands (including Shropshire) can be neutered and microchipped for £5 at one of the vets who have enrolled into this scheme. The branch continued to offer neutering to pet owners in Shropshire that met the branch criteria.

We hope that the combination of the neutering and microchipping scheme and making sure all cats rehomed through the branch are also neutered and microchipped helps to reduce the number of unwanted and unplanned litters in the area, and also ensures that, if they were to go missing in the future, they can be reunited with their owners.

Following a previous jointly funded scheme between RSPCA West Midlands Regional Board and Cats Protection ending in 2024, we continued to issue neutering vouchers for other companion animals. These vouchers give financial support towards the neutering costs for owned companion animals in the Shropshire area for those people who are on means-tested benefits. In 2025, we issued 276 vouchers to support with financial assistance towards the neutering costs for 70 owned dogs and 206

owned cats, in 2024 we issued 186 vouchers towards the neutering of 47 owned dogs, 136 cats and 5 rabbits.

This year, the number of vouchers we issued for our veterinary welfare assistance scheme towards the costs of emergency veterinary treatment increased by 184% to 128 animals – 67 dogs and 61 cats in 2025 (45 animals – 23 dogs, 19 cats and 3 rabbits in 2024).

Financial review

a. Financial review of the year

In 2025, RSPCA Shropshire Branch received £19,968 from the Door to Door grant from the National RSPCA (2024: £21,816). Adoption fees made up most of the remainder of the branch’s income (2025: £6,405; 2024: £5,550), in addition to membership subscriptions and donations from members of the public (2025: £9,177; 2024: £8,462) and fundraising events (2025: £2,654; 2024: £2,566). The branch received £7,335 (2024: £3,874) from money kindly left to the branch.

The branch’s expenditure in 2025 was mainly spent on the animals who were taken into the branch’s care to be rehabilitated and rehomed, with £75,839 (2024: £49,040) being spent on their veterinary treatment, private boarding costs and related costs. Direct Animal Welfare is for financial assistance (as explained in the objectives) and amounted to £15,421 for 2025 (2024: £12,309). The RSPCA Shropshire Branch’s net expenditure over income was £70,299 (2024: £16,413). We will continue to identify sustainable sources of income for the branch over the coming years to drive predictable income up and allow for growth within Shropshire.

b. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

c. Reserves policy

The Branch holds reserves in order that the levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Total closing funds at year end 2025 are £158,558 (2024: £228.857). All funds held are classified as unrestricted funds.

Reserves in this context means funds that are freely available for the Branch's general purposes after all commitments are met.

The Trustees have considered the level of free reserves they wish to retain, appropriate to the RSPCA Shropshire Branch's needs. A level of no more than 18 months expenditure has been deemed appropriate. This is based on the RSPCA Shropshire Branch's size and the level of financial commitments held, especially the animals in the branch's care, and the welfare services offered to owned animals in the Shropshire area. The Trustees aim to ensure that the RSPCA Shropshire Branch will be able to continue to fulfil its charitable objectives, even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

The free reserves stand at £158,558 at the year-end (2024: £228.857). This level slightly exceeds our planned reserves of 18 months expenditure, standing at 19 months at this year's level of expenditure.

Given the reduced level of free reserves, the branch will continue to explore sustainable income methods. Reductions in expenditure may also need to be considered in order to align more closely with our sustainable income figures.

Structure, governance and management

a. Constitution Royal Society for the Prevention of Cruelty to Animals

Shropshire Branch is a registered charity, number 225814, and is constituted as an unincorporated charitable association.

b. Methods of appointment or election of Trustees

We use a variety of methods to recruit Trustees - our most successful route has been through trustee recruitment sites, and we also advertised on our website, the National RSPCA website, social media, and a variety of volunteer recruitment sites.

The Branch constitution requires the Branch membership to elect a committee annually at the Branch’s AGM. The elected Committee must consist of at least 5 and not more than 14 people, all of whom must be eligible Branch members (people who have been branch members for more than 3 months). Trustee candidates must be nominated in writing by at least 2 eligible branch members, and they must receive more than 50% of the votes of the eligible branch members present and voting at the AGM.

The elected Branch Committee can also co-opt up to 3 persons (at any one time) to serve as co-opted Trustees until the next AGM - these 3 people do not need to hold Branch membership (but they must not be members of another Branch, nor people who received less than 50% of the vote at the last committee election).

In addition, the Committee may appoint a replacement Trustee from among the eligible Branch members to fill a vacancy formed if an elected Trustee resigns or their membership ceases.

c. Financial risk management

The Trustees examine the major risks that are faced when they consider their plans for the utilisation of the resources of the Branch. The Trustees consider that there are systems in place to mitigate the impact any risks may have on the future activities of the Branch.

The Trustees are mindful of their duty to seek restitution for the fraud committed against the charity, and are still working with the Police, who are taking action under the Proceeds of Crime Act.

Work is ongoing to improve the awareness and reputation of the RSPCA Shropshire Branch, and the branch will continue to engage with local events, raise the profile of the branch, and promote the support that the branch offers, where coronavirus restrictions allow.

RSPCA SHROPSHIRE BRANCH

Independent Examiner Report to the Members of RSPCA SHROPSHIRE BRANCH

Year ended 31 December 2025

Opinion

We have examined the financial statements of RSPCA SHROPSHIRE BRANCH for the year ended 31 December 2025 which comprise the statement of financial activities, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Charities Act 2011.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Basis of report

We report in respect of our examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the examination, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
• we have not received all the information and explanations we require for our examination.

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

RSPCA SHROPSHIRE BRANCH

Independent Examiner Report to the Members of RSPCA SHROPSHIRE

BRANCH (continued)

Year ended 31 December 2025

Use of our report

This report is made solely to the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an examination report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our examination work, for this report, or for the opinions we have formed.

Emma-Jayne Plant MAAT CIPPdip

Dated:

E P Accountancy Services Accountants & Independent Examiner Lawnhill New Inn Lane Shrawley Worcester Worcestershire WR6 6TE

RSPCA SHROPSHIRE BRANCH

Statement of Financial Activities

Year ended 31 December 2025

		2025	2025	2024
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	7,335	7,335	7,154
Charitable activities	5	28,215	28,215	31,954
Other trading activities	6	2,654	2,654	2,566
Investment income	7	1,217	1,217	1,357
Other income	8	12,900	12,900	34,302
		`────────`	`────────`	`────────`
Total income		52,321	52,321	77,333
		`════════`	`════════`	`════════`
Expenditure
Expenditure on charitable activities	9,10	122,620	122,620	93,746
		`─────────`	`─────────`	`────────`
Total expenditure		122,620	122,620	93,746
		`═════════`	`═════════`	`════════`
		`─────────`	`─────────`	`────────`
Net expenditure and net movement in funds		(70,299)	(70,299)	(16,413)
		`═════════`	`═════════`	`════════`
Reconciliation of funds
Total funds brought forward		228,857	228,857	245,270
		`─────────`	`─────────`	`─────────`
Total funds carried forward		158,558	158,558	228,857
		`═════════`	`═════════`	`═════════`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

RSPCA SHROPSHIRE BRANCH

Statement of Financial Position

31 December 2025

		2025	2024
	Note	£	£
Current assets
Debtors	14	1,820	3,795
Cash at bank and in hand		159,271	232,113
		`─────────`	`─────────`
		161,091	235,908
Creditors: amounts falling due within one year	15	2,533	7,051
		`─────────`	`─────────`
Net current assets		158,558	228,857
		`─────────`	`─────────`
Total assets less current liabilities		158,558	228,857
		`─────────`	`─────────`
Net assets		158,558	228,857
		`═════════`	`═════════`
Funds of the charity
Unrestricted funds		158,558	228,857
		`─────────`	`─────────`
Total charity funds	17	158,558	228,857
		`═════════`	`═════════`

These financial statements were approved by the board of trustees, authorised and signed on behalf of the board by:

Dated:

………………………

Ms L Bedford (Trustee)

The notes on pages 10 to 16 form part of these financial statements.

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Gonsal Farm, Dorrington, Shrewsbury, Shropshire, SY5 7ET.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less it’s residual value, over the useful economic life of that asset as follows: #

Plant and machinery - 20% straight line

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic instruments. Basic financial instruments are initially recognised as transaction value and subsequently measured as their settlement value with the exemption of bank loans which are subsequently measured at amortised cost using the effective interest method.

Liabilities and Provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

3. Accounting policies (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

4. Donations and legacies

		UnrestrictedTotal Funds	UnrestrictedTotal Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Donations	7,335	7,335	3,874	3,874
		UnrestrictedTotal Funds		Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Legacies
	Legacies	–	–	3,280	3,280
		`───────`	`───────`	`───────`	`───────`
		7,335	7,335	7,154	7,154
		`═══════`	`═══════`	`═══════`	`═══════`
5.	Charitable activities
		UnrestrictedTotal Funds		Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Door to door collections	19,968	19,968	21,816	21,816
	Subscriptions and regular giving	1,842	1,842	4,588	4,588
	Rehoming fees	6,405	6,405	5,550	5,550
		`────────`	`────────`	`────────`	`────────`
		28,215	28,215	31,954	31,954
		`════════`	`════════`	`════════`	`════════`
6.	Other trading activities
		UnrestrictedTotal Funds		Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fundraising events	2,654	2,654	2,566	2,566
		`═══════`	`═══════`	`═══════`	`═══════`
7.	Investment income
		UnrestrictedTotal Funds		Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Bank interest	1,217	1,217	1,357	1,357
		`═══════`	`═══════`	`═══════`	`═══════`
8.	Other income
		UnrestrictedTotal Funds		Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Other incoming resources	12,900	12,900	34,302	34,302
		`════════`	`════════`	`════════`	`════════`

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

9. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Direct Costs	93,163	93,163	62,849	62,849
Support costs	29,457	29,457	30,897	30,897
	`─────────`	`─────────`	`────────`	`────────`
	122,620	122,620	93,746	93,746
	`═════════`	`═════════`	`════════`	`════════`
Expenditure on charitable activities by activity type
	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2025	2024
	£	£	£	£
Direct Costs	93,163	29,457	122,620	93,746
	`════════`	`════════`	`═════════`	`════════`

10. Expenditure on charitable activities by activity type

11. Analysis of support costs

		Volunteer			Printing,
		mileage and			postage and
	Staff Costs	other expenses	Insurance	Telephone	stationery
	£	£	£	£	£
Support costs	18,625	255	1,460	349	606
	=	=	=	=	=
	Sundry	Office and	Professional
	expenses	administration	fees	Total 2025	Total 2024
	£	£	£	£	£
Support costs	4,552	150	3,184	29,181	30,679
	=	=	=	=	=

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows	The total staff costs and employee benefits for the reporting period are analysed as follows	:
	2025	2024
	£	£
Wages and salaries	18,625	16,239
Employer contributions to pension plans	276	217
	`────────`	`────────`
	18,901	16,456
	`════════`	`════════`

The average head count of employees during the year was 2 (2024: 2).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Debtors

	2025	2024
	£	£
Trade debtors	200	–
Prepayments and accrued income	115	317
Other debtors	1,505	3,478
	`───────`	`───────`
	1,820	3,795
	`═══════`	`═══════`
Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	1,333	5,851
Accruals and deferred income	1,200	1,200
	`───────`	`───────`
	2,533	7,051
	`═══════`	`═══════`

15. Creditors: amounts falling due within one year

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £276 (2024: £217).

RSPCA SHROPSHIRE BRANCH

Notes to the Financial Statements (continued)

Year ended 31 December 2025

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At
	1 January 202		31 December
	5	Income	Expenditure	2025
	£	£	£	£
General funds - all funds	228,857	52,321	(122,620)	158,558
	`═════════`	`════════`	`═════════`	`═════════`
	At			At
	1 January 202		31 December
	4	Income	Expenditure	2024
	£	£	£	£
General funds - all funds	245,270	77,333	(93,746)	228,857
	`═════════`	`════════`	`════════`	`═════════`
18. Analysis of net assets between funds
			Unrestricted	Total Funds
			Funds	2025
			£	£
Current assets			161,091	161,091
Creditors less than 1 year			(2,533)	(2,533)
			`─────────`	`─────────`
Net assets			158,558	158,558
			`═════════`	`═════════`
			Unrestricted	Total Funds
			Funds	2024
			£	£
Tangible fixed assets			–	–
Current assets			235,908	235,908
Creditors less than 1 year			(7,051)	(7,051)
			`─────────`	`─────────`
Net assets			228,857	228,857
			`═════════`	`═════════`

RSPCA SHROPSHIRE BRANCH

Management Information

Year ended 31 December 2025

The following pages do not form part of the financial statements.

RSPCA SHROPSHIRE BRANCH

Detailed Statement of Financial Activities

Year ended 31 December 2025

	2025	2024
	£	£
Income and endowments
Donations and legacies
Donations	7,335	3,874
Legacies	–	3,280
	`───────`	`───────`
	7,335	7,154
	`───────`	`───────`
Charitable activities
Door to door collections	19,968	21,816
Subscriptions and regular giving	1,842	4,588
Rehoming fees	6,405	5,550
	`────────`	`────────`
	28,215	31,954
	`────────`	`────────`
Other trading activities
Fundraising events	2,654	2,566
	`───────`	`───────`
Investment income
Bank interest	1,217	1,357
	`───────`	`───────`
Other income
Other incoming resources	12,900	34,302
	`────────`	`────────`
	`────────`	`────────`
Total income	52,321	77,333
	`════════`	`════════`

RSPCA SHROPSHIRE BRANCH

Detailed Statement of Financial Activities

Year ended 31 December 2025

	2025	2024
	£	£
Expenditure on charitable activities
Direct Costs
*Activities undertaken directly*
Cattery fees	28,498	16,683
Rehoming cats	47,341	32,347
Direct animal welfare	15,421	12,309
Donations to animal and wildlife charities	–	1,500
Foster costs	1,080	10
Direct charitable activity 1 - other motor/travel costs	823	–
	`────────`	`────────`
	93,163	62,849
	`────────`	`────────`
*Support costs*
Staff costs	18,625	16,239
Pension cost	276	217
Insurance	1,460	412
Volunteer mileage and other expenses	255	1,833
Professional fees	3,184	4,336
Telephone	349	332
Office and administration	150	474
Central office annual quota	–	1,378
Printing, postage and stationery	606	51
Sundry expenses	4,552	5,625
	`────────`	`────────`
	29,457	30,897
	`────────`	`────────`
	`─────────`	`────────`
Expenditure on charitable activities	122,620	93,746
	`═════════`	`════════`

RSPCA SHROPSHIRE BRANCH

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2025

Year ended 31 December 2025
Expenditure
Expenditure on charitable activities
Wages and salaries	18,625	16,239
Pension costs	276	217
Cattery Costs	28,498	16,683
Rehoming fees	47,341	32,347
Direct animal welfare	15,421	12,309
Repairs and maintenance	–	1,500
Insurance	2,540	422
Other motor/travel costs	1,078	1,833
Legal and professional fees	3,184	4,336
Telephone	349	332
Other office costs	150	474
Central Office quota	–	1,378
Printing, Postage and Stationery	606	51
Sundry expenses	4,552	5,625
	`─────────`	`────────`
	122,620	93,746
	`─────────`	`────────`
	`─────────`	`────────`
Total expenditure	122,620	93,746
	`═════════`	`════════`
	2025	2024
	£	£
	`─────────`	`────────`
Net expenditure	(70,299)	(16,413)
	`═════════`	`════════`