REGISTERED CHARITY NUMBER: 226116
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
RSPCA Barnsley & District Branch
RSPCA Barnsley & District Branch
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 13 |
| Detailed Statement of Financial Activities | 14 |
RSPCA Barnsley & District Branch
Report of the Trustees 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 Accounting and Reporting by Charities: 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) (effective 1 January 2019).
The charity trustees are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to:
· Select suitable accounting policies and then apply them consistently;
· Observe the methods and principles in the applicable Charities SORP;
· Make judgements and estimates that are reasonable and prudent;
· State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
· 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 to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2025
OBJECTIVES AND ACTIVITIES
Objectives and aims
The RSPCA Barnsley & District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the areas of Barnsley and District.
The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society. This is consistent with our entry in the Charity Commission register.
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.
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.
The Branch's animal welfare work, although local in nature, benefits the Society at large, and also aims to help people in need with the care of their animals. All our charitable activities focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.
We support our local Society Inspectors by taking in, at the cost of the Branch, mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by instigating prosecutions. This work is key to the delivery of our objective to prevent or suppress cruelty and promote humane sentiments towards animals which involve moral benefit to humankind as a whole.
Subject to meeting appropriate criteria the Branch provide subsidised veterinary treatment for animals who are sick or injured and belong to local people on low incomes and in circumstances where they are unable to provide such treatment from their own resources. This work benefits all Barnsley residents in need of financial assistance by giving them help to obtain care for companion animals in need of veterinary treatment. We also provide subsidised neutering of companion animals for those in the Branch area through a scheme whereby we pay 50% of the total cost of the operation. This is beneficial to the health of the animals and helps to control cat, dog and rabbit populations to the overall benefit of the residents of the area. We also fund very low cost microchipping for owners of cats, dogs and rabits. Both these activities serve the purpose of promoting responsible pet ownership.
We rehome animals in need at low cost to people willing and able to have a companion animal and who we assess through our 'perfect match' process as suitable to care for the animal in question. Whilst the animals are in our care they receive veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming. Ownership of companion animals provides measurable benefits to people's physical and mental health. 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. The rehoming of abandoned, mistreated and unwanted animals is consistent with the main charitable aim of this service, which is to reduce animal suffering.
Ancillary to our main purpose of preventing and suppressing neglect and cruelty towards animals, we maintain a stray fund with a local veterinary practice whereby they can provide emergency treatment and medical assistance to animals presented with injuries who are not microchipped or whose owners are untraceable. We take in, free of charge, lost animals and take steps to reunite them with owners, where possible. We have also provided some financial support (within agreed limits) for the 'Trap, Neuter and Release' of cats in local feral colonies. This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents, or by spreading disease to domestic cats.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2025
We offer free animal care advice locally through leaflets and materials available in our shops and elsewhere, and through our dedicated enquiries line. The public benefits through the promotion of responsible pet ownership and from knowing that we can intervene to assist animals in need.
Within the terms of our governing document, we support and work with (to mutual benefit) the National Society and other RSPCA branches.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, supporting our shops, transportation and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Over the year expenditure exceeded income by £26,231, reducing the total funds carried forward to £430,982. Overall income was £171,433 compared with £193,533 for 2024, a decrease of £22,100. On the expenditure side the total spent was £197,664 compared with £183,425 for 2024, an increase of £14,239. This is the first time for a number of years that funds have decreased, although surplus has been incrementally reducing for a number of years. In 2024 there was a surplus of £10,108.
Many factors have contributed to the financial outcome. Some of the more significant ones being:
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Increase in vets' fees over the period. This partly inflationary, but also due significantly to the Branch running a number of successful neutering and chipping campaigns, thereby achieving some of our charitable objectives.
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Reduction from previous years in adoption fees received caused by a loss of a number of volunteer fosterers without managing to attract replacements.
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The increased costs of running the two shops, particularly maintenance and repairs falling outside of landlords' responsibilities, thereby reducing profit margins.
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The appointment of a Branch Administrator. This has been by far the largest negative impact of finances. At the beginning of the year the volunteer cat fosterer coordinator left the Branch, without there being an existing volunteer able to take over the role. The trustees made a decision to employ a person to carry out this work and also to undertake the routine day-to-day administration of the Branch, which was burdening the trustees to the point that they had no time to deal with important strategic growth and development initiatives and corporate compliance work. Unfortunately, the employee's performance was so poor that it contributed to the loss of numbers of volunteers as well as creating lots of additional work for trustees to do, without reducing their overall administration time. The employee left at the year end, but the issues that led to her employment remain as significant pressures for the Branch.
The Trustees are very grateful for the hard work and dedication of our loyal fosterers, the managers of our two shops and their teams of volunteers, the local veterinary practices (Vets4Pets, Barnsley and Abbey Vets) that accommodate our needs and the regional Inspectors and AROs, with whom we have a mutually supportive relationship.
We have successful arrangements with RSPCA Doncaster and Rotherham Branch where we rent a number of cat pens in their animal centre at Bawtry, allowing us to care for and rehome a greater number of kittens and adult cats. We also have a long-standing relationship With Chesterfield Branch where we pay to kennel and rehome dogs that are taken into our care. We regularly take kennels over our agreed number, where they are available, in order to help more dogs.
The Branch continues to maintain a significant media presence with a website, designed and maintained voluntarily by a branch trustee, which provides an attractive shopwindow for our operations and activities, is a source of information and advice and is the main means by which animals for rehoming are connected with new owners. We are also active on Facebook and occasionally other social media, which assists us greatly in increasing awareness to the public.
2025 has been a challenging year, but we have continued to perform successfully in the discharge of our animal welfare activities, albeit on a slightly reduced scale.
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RSPCA Barnsley & District Branch
Report of the Trustees for the Year Ended 31 December 2025
FINANCIAL REVIEW
Investment policy and objectives
Branch Investments continue to be held in a "safe" environment and not directly exposed to the fluctuations of the Financial Markets.
At the end of the financial year we had 2 short term notice accounts with Cambridge & Counties and Mansfield Building Society, with £75,000 invested in each account (£150,000). Given the level of funds in our current account we are proposing to open additional 'safe' accounts and review the existing accounts to provide the best achievable return.
Reserves policy
Our reserves as of 31st December 2025 stood at £430,982 compared to £457,213 in the previous year, an decrease of £26,231. Our current reserves equate to more than 2 years' necessary expenditure for the Branch, based on 2025 expenditure.
The Branch policy on reserves is to hold not less than two years' worth of expenditure and we can confirm that the charity is holding a significant amount more than the policy requires. A high level of reserves is considered prudent given the economic turbulence of recent years including high inflation. Notwithstanding, the Branch is committed to finding ways to spend more in the performance of its charitable objectives.
FUTURE PLANS
The Branch's main aims are to continue to maintain and increase the high level of animal welfare in the Barnsley & District area, to help the Inspectorate and to promote the work and objectives of the National Society of the RSPCA. We intend to develop a branch business plan to help us to do this in a more structured way and develop sustainable growth. At present however our progress is significantly restricted by our lack of people resources. Our priorities have to be:
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To attract more volunteer trustees to ensure that the Board has greater capacity and depth, both to maintain current operations and facilitate growth.
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To increase our volunteer cat fostering community, including a coordinating/supervising fosterer.
We will continue to prioritise the use of our fostering facilities for animals coming directly from the inspectorate, according to the Society's requirements and it's priority to combat animal abuse and neglect.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity operates as an autonomous Branch of the National RSPCA, subject to its rules for Branches. We remain constituted as an unincorporated association. We are aware of the need to move towards incorporating, but at present are lacking the people resources to undertake the work.
The Committee, elected at the AGM, governs the Branch, and its members are the Trustees of the Branch. All of the Trustees are briefed on the responsibilities as trustees prior to their acceptance of the role. The Trustees hold monthly meetings at which decisions are made.
The monthly Committee meetings monitor operational and financial matters and review the operational and business risks which are set out in the branch Risk Register, along with mitigating measures.
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RSPCA Barnsley & District Branch
Report of the Trustees
for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 226116
Principal address 45 High Street Wombwell Barnsley South Yorkshire S73 8HB
Trustees
Mr G Kirk Mrs J Robertson (resigned 25/6/2025) Ms I Kirk Mrs P Jobling Mrs J Dudas (appointed 25/6/2025) Mrs E Hamer (appointed 25/6/2025)
Independent Examiner
Seven Hills Accountants 57 Burton Street Sheffield S6 2HH 3rd June 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. Mr G Kirk - Trustee
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Independent Examiner's Report to the Trustees of RSPCA Barnsley & District Branch
Independent examiner's report to the trustees of RSPCA Barnsley & District Branch
I report to the charity trustees on my examination of the accounts of RSPCA Barnsley & District Branch (the Charity) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Charity 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 Charities 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:
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accounting records were not kept in respect of the Charity as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Susan Cochrane FCA, DChA Seven Hills Accountants 57 Burton Street Sheffield S6 2HH
Date: ............................................. 04/06/2026
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RSPCA Barnsley & District Branch
Statement of Financial Activities for the Year Ended 31 December 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,901 Charitable activities Grant income 19,141 Other trading activities 2 140,593 Investment income 3 4,798 Total 171,433 EXPENDITURE ON Other trading activities 184,864 Support costs 12,800 Total 197,664 NET INCOME/(EXPENDITURE) (26,231) RECONCILIATION OF FUNDS Total funds brought forward 457,213 TOTAL FUNDS CARRIED FORWARD 430,982 |
2024 Total funds £ 5,131 21,816 161,208 5,378 193,533 173,758 9,667 183,425 10,108 447,105 457,213 |
|---|---|
The notes form part of these financial statements
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RSPCA Barnsley & District Branch
Balance Sheet 31 December 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 7,403 CURRENT ASSETS Stocks 8 150 Debtors 9 16,180 Cash at bank and in hand 429,778 446,108 CREDITORS Amounts falling due within one year 10 (22,529) NET CURRENT ASSETS 423,579 TOTAL ASSETS LESS CURRENT LIABILITIES 430,982 NET ASSETS 430,982 FUNDS 12 Unrestricted funds 430,982 TOTAL FUNDS 430,982 |
2024 Total funds £ 7,412 150 9,532 453,225 462,907 (13,106) 449,801 457,213 457,213 457,213 457,213 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 3rd June 2026
............................................. Mr G Kirk - Trustee
The notes form part of these financial statements
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RSPCA Barnsley & District Branch
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.
Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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continued...
RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. OTHER TRADING ACTIVITIES
| 2. OTHER TRADING ACTIVITIES |
|||
|---|---|---|---|
| Shop income Adoption fees 3. INVESTMENT INCOME Deposit account interest |
2025 £ 134,375 6,218 140,593 2025 £ 4,798 |
2024 £ 146,895 14,313 |
|
| 161,208 | |||
| 2024 £ 5,378 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Shop staff Branch staff |
2025 2 1 3 |
2024 2 - |
|---|---|---|
| 2 |
No employees received emoluments in excess of £60,000.
6. INDEPENDENT EXAMINATION
The independent examiners remuneration amounts to a fee of £915 and is included within accountancy and legal fees.
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
7. TANGIBLE FIXED ASSETS
| Plant and machinery £ COST At 1 January 2025 5,949 Additions - At 31 December 2025 5,949 DEPRECIATION At 1 January 2025 4,194 Charge for year 263 At 31 December 2025 4,457 NET BOOK VALUE At 31 December 2025 1,492 At 31 December 2024 1,755 8. STOCKS Stocks 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors VAT Prepayments and accrued income 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors |
Fixtures and fittings £ 29,444 1,220 30,664 23,787 966 24,753 5,911 5,657 2025 £ 150 2025 £ 3,024 7,809 5,347 16,180 2025 £ 3,696 3,230 15,603 22,529 |
Totals £ 35,393 1,220 36,613 27,981 1,229 29,210 7,403 7,412 2024 £ 150 2024 £ 425 3,583 5,524 9,532 2024 £ 1 2,284 10,821 |
|---|---|---|
| 13,106 |
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
11. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years In more than five years |
2025 £ 34,800 101,461 107,804 244,065 |
2024 £ 34,800 117,461 126,604 278,865 |
|---|---|---|
12. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/25 £ 457,213 457,213 |
Net movement in funds £ (26,231) (26,231) |
At 31/12/25 £ 430,982 430,982 |
|---|---|---|---|
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 171,433 171,433 |
Resources Movement expended in funds £ £ (197,664) (26,231) (197,664) (26,231) |
|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/24 £ 447,105 447,105 |
Net movement in funds £ 10,108 10,108 |
At 31/12/24 £ 457,213 457,213 |
|---|---|---|---|
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RSPCA Barnsley & District Branch
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 193,533 193,533 |
Resources Movement expended in funds £ £ (183,425) 10,108 (183,425) 10,108 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/24 £ 447,105 447,105 |
Net movement in funds £ (16,123) (16,123) |
At 31/12/25 £ 430,982 430,982 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 364,966 364,966 |
Resources Movement expended in funds £ £ (381,089) (16,123) (381,089) (16,123) |
|---|---|---|
13. RELATED PARTY DISCLOSURES
Throughout the year there were the following related party transactions.
A total of £19,141 was received in the year from the RSPCA Head Office in relation to door to door grant funding.
Our branch rents kennels from the RSPCA Chesterfield branch to accommodate dogs that come into our care. RSPCA Chesterfield charge for the use of their kennels and care for and rehome our dogs on our behalf. During 2025 we paid £13,152 to the RSPCA Chesterfield branch for dog kennels. Our branch also rents kennels from the RSPCA Bawtry branch to accommodate cats. RSPCA Bawtry charge for the use of their kennels and care for and rehome our cats on our behalf. During 2025 we paid £10,934 to the RSPCA Bawtry branch for cat kennels.
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RSPCA Barnsley & District Branch
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Other trading activities Shop income Adoption fees Investment income Deposit account interest Charitable activities RSPCA door to door grant Total incoming resources EXPENDITURE Other trading activities Shop expenditure Veterinary fees Wages Pensions Kennel costs Miscellaneous animal costs Support costs Management Branch telephone and insurance Administrative costs RSPCA head office contribution Plant and machinery Fixtures and fittings Other Sundries Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income |
2025 £ 1,388 5,513 6,901 134,375 6,218 140,593 4,798 19,141 171,433 56,035 24,068 71,375 1,507 24,086 7,793 184,864 4,570 2,482 - 263 966 8,281 103 4,416 197,664 (26,231) |
2024 £ 4,131 1,000 5,131 146,895 14,313 161,208 5,378 21,816 193,533 69,628 21,045 48,113 1,081 27,190 6,701 173,758 1,350 1,392 1,378 310 998 5,428 166 4,073 183,425 10,108 |
|---|---|---|
This page does not form part of the statutory financial statements
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