REGISTERED CHARITY NUMBEI R: 226283 REI PORT OIT THE TRusfEEI S AND UNAUDITED FINANCIAL STATEMENTS OR THE YEI AR ENDED 31 DECEMBER 2025 FOR RSPCA HB&O Ltd Chartered Accountants HEghdowTh Hfflise I l Highdown Road Leatnington Spa Warwick5hire CV31 IXT
RSPCA CONTENTS or THI FINANCSAL STATKMENTS for the year Ended 31 Deecmber 2025 PAge Report of the Trustees IndepeThdent Examlner's Report Statement of fiinancl¥l Actlvltle B#lanee Sheet Notes to the Financlal St#tement8 7 to 15 Detailed StRteJnent DfFiiiAn¢lg1 Actlvltles 16 17
RSPCA REI PORT ofi THE TRUSTFES for tlie year ended 31 Deceinbei. 2025 The trustees present their repoi'l with the fInancial statenietLt8 of the charity foi. the year ended 31 December 2025. The trustees have adopted the pix)visioiis of Accout]lillg at]d Reporlittg by Cliaritie5.' Slat¢niellt of Recomlliended Practice applicable tD cliariiiey prepai'ing theii. a¢count8 a¢eoTdai)ce with the Fillancial Reporting Standard appli¢¢ible in the UK and Republic of Irelan(f (FRS 102) l¥ffe¢tiye l Janudiy 2019). OBJECTIVES AND ACTIVITIES Obltttiyes and alin$ The objects of the branch are ¢0 proniot¢ the work and objeels of the National SocÉety of the RSPCA to proniole kindness or (o suppress ce[ty to aiiiTrials by all lawful means with parli¢iilar reference to the area of the Branch, Én a¢¢ordaiice with the polici&s of tbe Society. Thc k6y aEni is to fit)d suitable new homes for as niany animals as p0&8Éble, and lo ptt)vide proper care for those who have been mistlEated or abandoned. The Brancl) supports the local inspectors by taking in, free of cliarge, mi$trealed oi. abandoned animols including pets whose owneis suffer ill health or financial difficulties or pass awLty. The BrdnLlJ piovides education, tllfol'ntio1l advic¢, beTr¢filiiig the public by promottJi2 compassionate hunian stntiments towards animals. Th£ Branoh provides subsidised veterinary treatinenl foi. allinlS which are sick OT injured and bcloftg to local people on low 1ConleS, 'fiiis is achieved through a vou¢h#i' s¢h¢me. Tlie Branch offers siibsidised neuteriiis alld n)Ecro-ehtppEng of companion aninuls for owners on low inconies. Thi5 helps to eotttrol dog and cat population5 and proniole5 rcsponsible pet ownership. Antmals the ca¥e of the Branch receive Yetei"inary Irealnienl, va¢cination, iieuterillg, at]d micro-chipping and as5ess¢d for idioniing. Free attinl care advice 25 offer¢d to pBt owt)ei%. RSPCA Waiwickshire - South ajid East Branch provides volunteering opportunities for those wlio wish lo support our wotk illcluding trnsleeship, fundi?ising and aninial at thr C6ntr¢. Tliis benefits lo¢al pei>ple, %clMx>ls and COpanieS by providing the possibility of doing woA( which is compassionale and Tewardirtg. Sl%nlficant activltles We lJ8Ye refTed to the Chaiity Commi55ion's general guidance on public benefit when reyiewillg our aims and Objectiv and in planning our thre actfvlties. The principal activity of the Charity is the p1.onliOn of kil)1esS at]d PiEventlOD of 0[lty ¢0 anitnals iji the South and East Warwi¢kshiYe are4. This is achieved by piDvsding animal welfair services lo the publtc and actsng as a point ot" referral in cases of 511SP¢Cted animal welfare abuse. Th¢ trusle¢s considei. that the charity has achieved ils objectiv¢s. The charity continued ils pi'll1paI activities during the year. The iElail in¢om¢ gen¢rated durillg the year was slightly imptoved but is yel lo reaeli the PIE Covid leve18. The Bi2nch lias inciirred stgnifjcant costs ftsllawing an emi)layment ti'ibunal dui'&ng the year, which has now been resolved. Overall, this contribted to a net loss of £127,257 this year. The total net assets 8imiLarly decreased to £1.409,928 at the yeai. end. Tlie tiustets consider tlial Ilie cha¥ity will pursu¢ its Principal Aclivilies for le foreseeable future aj impi'oved its website to en¢ourag¢ more oJlille activity. Volunteerg The chai'ity benefits from voluntsry donated time. FINANCIAL REI VIEI W Rcserve5 pollcy It is th¢ poli¢y of the chatsty to maintain unTes1¥iil¢d lundb, whiLh are ihe free fullds of tlie charity. at a relatively high level in order to provide sufficient funds to covd. operating costs and to resp)ttd to public denlld a8 requited. The trustees consider that maintaining resd'ves of aroutld 2 limes annual expenditure should aclii¢ve this objeetive. STRUCTURE, GOVERNANCE ATr4D MANAGEMENT Governlng document The Charity is ¢ontroll¢d by its goveining docutnElIt, a d6ed of tmst artd conStileS arA unlli¢orporJted charity. The chai'ity is an unincoKporaled association set up undcr a ttust deed dated 19 November 1963. Pag¢ I
RSPCA Rfi PORT ofi THEI TRUSTEES for thc ytar ¢ndeO 31 December 2025 STRUCTURE, GOVEI RNANCEI AND MANAGEMENT GovernAnce intei-nal control The boord of twstees coMpri8es the officers and aagen)t committe4 who meet regularly. Tlic trustees have iniplenienled a forn)al i.isk mat)agenient process to assess business risk and implcmrnt risk nianagemeiit strategies. Tl)is involv¢s idciitifyftng tlie types of risks the cliarity faces, prioritssing tbem in tetms of potential impact and likelihood of occui'rencc. aiid i(l¢ntifying nie8ns ot. mitigating Ihe i'isks. As part of tliis process, the tiwstee5 have reviewed the adequacy of the chaiity's cutreiit iiitei'iial controls. The trlislees Ire pleased to report that the charity's intemal finAtkCLal conti'ols, in pgJli¢ular, confonn wsth guidelilles issued by the Chai'ity ComTnission. Reei'ultment And Bppointfftent of new trustees New Irusl¢es are appointed by the existing lrnstees by election at the AGM. orgaLSonl stswcture The trllstcc% who havc scrvèd during thc year aiid since the year eod are shown on page 2. Tht trustees are appointed by the board of Uvslees ad meet 6 weekly to discus5 b¥anch funding a¢tiYxlies et¢. Th¢ brancli consists of 7 comniittee m¢mbers who are elected 01) a yearly basis. nduttion &md trllning of neiy trustees New tryste are inducled by the existEng truste£ body and follow Chaiity Commission giiidance as applicable. Related parties oihei. branclies of the RSPCA al'e constituted wiib diffeiEnt individuals acting as tiustees. No Iransact10115 Rr¢ uttdert&ken with different branclies. The Irustets ar¢ con5iderEd to be relatsd pTtle8 and the Iran8actioAs thc charity has with these ar¢ included in the notes to the finall¢ial statements. Risk review The tiwtees liave a diity to identify aild r¢view ihe risks to which the charity is exposed and to ensure appropi'ia¢e vntrD15 are in plate to pi'ovide ieasonable a%ranCe against fi'aud and ¢rn)r.The tiiistees have conducted Iheir ow revsew of th¢ ni&jor risks to whicli the chaiity is exposed and 5yStcJns have been iniplen)enled to mitigate those risks. Internal risks are minimised by the implen)eiitation of intththl control pro¢eduiEs for auihorisal1o of tIsaCtiOnS and projects. ThesE PTocedurr5 are reviewed periodically to ensure they still mcet the lleeds of the charity. REFEREI%CE AIYD ADVIINISTRATIVE DETAILS ReLFlstcred Charlty number 226283 PrJn¢lp81 address 48 Regent Street Lean)ington Spa WAiwickshire CV32 SEG I'ru5tees Wendy Shear Jayne Wlii2hatn Alison Hamlin (deceased 4.4.2026) Nita O'Donn¢ll Mary Lee Woodward Amanda Riches Jean Ash Anftc Bl'own Page 2
RSPCA REI PORT OF THE TRUSTEES for tlie yefiy cnded 31 Dew'inbLr 2025 REFERENCE AND ADMINISTRATIVE DETAILS liidcpeDdent Exainlnei. HB&O Ltd Chartered AcColtants HighdDwn House I l Flighdown Road LeaniingtotL Spa Warwickshire CV31 IXT Banker5 Nalional Westtninstei. Bank PIC Royal Priors 59 Tht P&rade Leami2igton Spa Warw£¢kshÈre CV32 4ZX SollcltoR Blythe Li¥gins Edmund HousB Rugby Road Leamingtoii Spa Wai'wick5hire Investment Managers Barclays 3rd FloorTfiy House 300 Batli SirE61 GIROw G2 4LII Approyed by ordei. of the board of trllstecs on 23 May 2026 and Si¢0 on its behalf by.. Wendy Shear~ Tiustee Page 3
INDEI PENDEINT ICXAMINER'S RCI PORT YO T14E TRUSTEI ES OF RSPCA ldePendent examlner's report to the trustees of RSPCA I IEporl to the Gliarity ITUStee5 OH iny examillalioii of the a¢'¢ouiits of RSPCA (the Ti'ust) foi. the yeai. ended 31 Deeember 2025. Responslbllitlcs and basls olieport As the charity tiijstees of the TnTr5t YO are rwonsibl¢ for th¢ prepaiition of the ac¢ounts in accordance with th reqiiii'enients of the Charities Act 2011 ('the Act'l. I report in respect of tny examittation of the Twsl's a¢¢ounts carried out undei. Section 145 of the Act aiid ii) C&Tiying out niy cxamillalion I hav¢ followed all applicabl¢ Dire¢¢ions given by th¢ Charity Comniission under Sectiots 145(5)(b) of ihe A¢1. Indepcndeiit ¢x#mlner's statement I have completed my exaniinalion. l ¢onfiTtn tliat no material matterg have come to my attention in coni)eclion with the ex81llinalion giving tne cause to believe that in any tnalei.ial respeet.. crounting rttords weir not kept in respect of t1 Trn8t as required by Section 130 of the Act. or the accoiinls nut accvTd with Iho¥e Teboiils. or the accollnts do not coA)ply with the applicable requirenients concerning the fon and content of &ccounls set out itt the Charities (Accoullts and Repoilsl Il¢gulRtiOT15 2008 other than any r¢qEiirem¢nt that th¢ a¢count8 give a ttu¢ and fail. vi¢w which is not a niatler considei'ed as part of an independettl exa11natl0i), I Iiaye lio concertS and have ¢onie across no other niatteTS in coni)ection widi the exanisnatioll to which attentÉon should be drawn in tbis i'eport in order to enable R pTopei' understahding of the accounts 10 be ieaclied. I J Goddaid HB&O Lid Chai'lei'ed Accountants Higbdown Hoiise I l Higlidown Road Leamlligton Spa Wmvi¢kshire CV31 IXT 23 May 2026 Pag¢ 4
RSPCA STATEMEINT ofi FINANCIALACTIVITIEIS foi. tlie ye•r ended 31 Decembci. 2025 2025 Total runds 2024 Total funds Ui)¥eslTlCted fuEid Restrict nd Nol&% INCOME AND ENDOWMENTS FROM Donalions and le8aciey 15,288 15,288 16,458 Oth¢r trading o¢livities Investment iiiconie 38,614 38,614 29.001 Totgl EXPEI NDITURK ON Rai5iiig fi]iids 80,328 80,328 110,889 Charftable acÉivitios Aninial welfare sd'vices 127,031 127,031 119,728 Oih6r 34 37 Total 241,696 274 303 N6t gains on investments NET INCOMEI(EXTENDITURE) (127,257) (127,257) 1191,6201 RF.c'.nNf.TT.JATinN OF FUNDS Totsl fullds brought fonvard 1,537,185 1,537,185 1,728,805 TOTAL FUNDS CARRIED FORWARD A 409 928 1409 928 537 185 The iiotrs foiTh pait of these fi[ncial sl&ternents Page 5
RSPCA BALANCE SHEI ET 31 DeteinlTrer 2025 2025 Tot1 funls 2024 Total Unr¢sli'icted fund Restricted fiind Notes FIXED ASSEI TS Tangibl¢ assets lllvesttn¢nts 12 13 261,126 820 818 26J,326 820 818 261,438 898 103 1,082.144 1,082,144 1,159.541 CURRENT ASSETS Debtr)iE Cask at bank and in hand 14 336,956 336,956 307,099 349,9115 349,985 413,871 CRF.DITOR8 Amounts fallllig diie within (ms year 15 (22,201) (22,201) (36,227) NET CURRII NT ASSETS 327 784 327 784 TO'I'AL ASSbTS LESS CURRENT LIABILITIES 1,409,928 1,409,928 1.537,185 NET ASSETS 1409 921$ J,409 928 1537 185 FUNDS 16 Uttr¢strictcd fulldo 1 40fj 928 1.577 185 TOTAL fiUNDS 1409 928 1537 185 The financial statenienls wert approved by the Bo8Td of Trustees and authorised for i&we on 23 May 2026 and were $sgtEEd on ils behalf by.. Wendy Shear- Trnstee Jayne Whighatn- Trustee 'rhe ilotes fomi part of Ihese fillan¢ial slatemeiits Page 6
RSPCA NOTES TO THI FINANCIAL STATEI MEFITS for tlic yethr ended 31 Deceinber 2025 GENEIiAL INFORMATION RSPCA Warwick5hitt - South E2St Bnch is a cliarity i'cgisteitd iii EIEland and W&le5. Th¢ ehai'ity's rEgi5tered niiniber aThd I"eBjStd office location 15 incliid¢d in the refer¢ll and adLMinistialion details seclion of these finanbiHI stattmcnts. ACCOUNTILYG POLICIES Basis of piep81.ing the finAn¢lal 5t&tement$ The finaiicial slatenient8 of the chai'ity, whÉcli is g piiblic IKiicfit entity undeA' FRS 102, have been prepared Èn a¢cord&nce with the Chaiitie5 SORP IFRS 102) 'Accounting and Reporting by Chai'ilies.. StJtenient of RecoinmEnded Practice applicable to charities preparing their accounts ui accordance with the Financial Reporting Standaid applicible in the UK and Republic of IrelaE]d (FRS L021 {effeLtive L jalIary 2019),, Finaiicial Reporting Standard )02 'The Financial RepDrting St&iidard applicable in th¢ UK and Republic af Ir¢l#nd' and the Choiities Act 201 J, Tlie finRncial statcmeE]tg have been prepared uttdeT th¢ hiblorical cost coAv¢iiti(Trn, with the exception of In¥tmentS whi¢h included at rnarket value, as nJodified by thB ieY&luation ofcertain as%Bts. The charity meets the defiiiition of a public bettefit entity under FRS 102. Assets and liabilities are initially recognised at hi5toii¢al cost or transaction value unless otliejwise stfited in the relevallt a¢coiinlin8 poIiGy note (s}. The 8ceoutLt5ng policies adoptEd in the preparation of the financial slatemeiils are noted below. AII iiiLLITne is recogllised in the Slaten)ent nf Financit)l Activities on¢e the charsty has enlitlement to the fiinds, it s probable that the inconie will b¢ i'eceived and the arLiount can be nieHbured irliably. Gifls in kind are in¢liided within incoming re50uires at th6 market l'ate al th¢ date of iEceipt and are also included ter th6 appropriate exp¢ndits]re heading. Gifts donated foi. I'¢sale constitute nullicroiis low v&lue iterns &lld a recogt]i5ed within iE]cominR resoiiECe5 Dn s&le. Donated facilities are included at the value to tlie chaTity where this ran be qIntifIed and a Ihiiyl party is beai'ing the cosl. No amounL8 are ii)Gluded in the fin2claI statemci)ts foi. services donated by volunteei"s. Gi2nts are iD¢luded IEI th¢ pBriod to which they relate, and are allocaied to the thnd which is most appropriate fortheir puiyose. Expcndltuye Liabilitle5 are I'08]sed as expenditur¢ as sooll as tli¢re 18 a legal Dr cottsttuctivt obligoti0l1 Commltting the ¢h8rity to thal expenditure, it is probable that a h?nsfer of economic benefits will be i'eguired in settlement and the amtsuiit of the obligation ean be measurcd reliably. Expendiknre is accounted for an ai) accrnals basis aa has bccA ¢lassitied utEdcr headings that aggregate all cost I'elaled tv thB category. Where ¢ost8 caniiot be diiwtly attribilted to paiti¢ular headittgs they have been alloGated to activities on a basis consistent with the use of resoiirces. Charitable a¢tivilies iTLrlude the costs associated with providin8 animal welfare services to the publiG and a¢ttn8 as a point Df referral cases ofsuspected animal welfa¥¢ abuse. Costs Df generating fimds conipris¢ those costs directly attributable to operatEng the shop. GovernaTh¢e costs comprise all costs involving Ihe public accountability of the charity and its eon)pli&nce with regu18tkon attd good practice. The costs in¢lude costs related to th¢ independetit exaThination of the financial 5tatenients. Tangible ltsed &5sets DepreciatiDn is provided At tbE following annual rates in order to write off each a55et over its estillted weful life. Fiirniture and 4uiprnettt 15/0 reducing balaiice Pa8e 7 coiitinued...
RSPCA IYOTES TO THE filNANCIAL STATEMbNTS- eoiitlnlled for tlie yeai. ended 31 Decembci. 2025 ACCOUNTING POLICIES- coiJtiAued Tangible fix¢d assets All assets costÈng more Ihall £IOD e capilalised. No dq)iEcialion is provtded on the firsliold property the itsidual value is considered to illaterially appiY)xiniale to the canying vallle. A5 such gny charge to d¥pi'eciation would not accuiately reflect any depletioii of econoniic iEsource. The trL]slees assess the proptrty for impairment on aEk annual basis to ensure this ftalemeiit remains fair. Taxatlo The chRI'ity 15 exempt frotn tax oll ils charitable activities. IrrecoYerabl¢ VAT elements Are ¢hgTged against the exptndittjre to which they i'elate. Fund ac¢ouiJting Ut]restllLted funds can b6 Sta in a¢cordanc¢ with th¢ charitable pbje¢tives at the discr¢tion of the tiusiees. Restricted fuThd5 can only be used for particulaT re5tri¢ted purposes wiihill the objcGts of the charity. Rt5triGlions ai'ise whttt specifled by the donor or when funds are rnised for patli¢ular restiieted puiy05es. FEirthsr Explanation of the iiature and purpos¢ of each fund is includcd in tl)e notes to the financial statements. Hire purchfise ond le95ing commitments ReE]ta15 paid ulldei. operating leas&8 are charged to the Stal6ment of Finaticial Activities on a straight line basis over the period of the lease. Pciision costs Hnd othei. post-i'etlrement bentf5ts The Charity op¢t¢S a d¢fincd contribvtioii pension scheme. Contributions payable to th¢ chai15 pension 5ch¢mt are ¢harged to th¢ Statenient of FiMan¢ial Activities in thB pei'iod to which Ih¢y relate. Rrrecoverable vat Irrecoverable VAT is chai'Red to the expeSe headiiig to which tbe invoic¢, on which the VAT is chai'8ed, 15 allocated. FirtancS8l Instruments Loalls and borrowings al'e initially recognised at the tt7nsactioii pri¢¢ including transaclion costs. Subsequently, they are ineasuTed at on)ortised ¢0st u%illg the effective inter¢st fdte rneihod, les8 inipairmellt. Deblois attd creditor5 Wlth no stated intPAEgt r&(e and receivable oi. payabl6 within one year are recorded at transaction pii¢e. Any losscs arising from impaimiettt are recogni5ed in the iiicome stalenienÉ. Investn)eiJts aiE iiicluded al closillg Mid-Inaet value al the balance sheet date. Atty gains or105ses on valllation is taken to rhe Slat6m¢nt of Financial AGtivitic%. The investments are classed as cunent if the intention is to sell the holdings within one y¢ar. They aiE el&8s¢d as fLxed as5¢t illvestniellts if the intentlDiI Is lo hold the investments to generate income or ¢&pital growth in the longtertE]. Page 8
RSPCA NOTES TO THE f4lNAIYCIAL STATLfMENTS- LOtLtIJLued for the year eRdcd 31 Detenibei. 2025 DONATIONS AND LEGACIES 2025 2024 Donatioiis and colleclions Legacies 15,288 686 16.458 OTHER TRADING ACTIVITIES 2025 2024 Shop sales JTrIVESTMENT INCOME 2025 2024 Dividends on investments Bank interest 1,641 83D 2.062 IL4ISING FUNDS other tradlng activltles 2025 2024 Support costs CHARITABLE ACTJVITIES COSTS Direct Costs Animal welfare seivices 127 031 SUPPORT COSTS Govcrnan¢e Other resources expended Page 9 continued...
NOTES TO THE fiINANCIAL STATEMEI NTS . contltilled loy the year eiidcd 31 December 2025 SUPPORT COSTS- eontliitied Siipport costs, included Èn the above, are as follows.. 2025 Other resouTces expejided 2024 Total gctivities Dot]ation to 140 Independent exaniinds fee Tribunal costs (7001 2,00 2,000 TRUSTEES, REMUNERATION AND BENEfiITS There were Ao trustees, remuncration or othe¥ benefits foi. Ihe year ended 31 December 2025 nor foi. IhE y¢ar elided 31 Decemb6r 2024. TIw5tee$ expenses There were no trustees, expenses paid foy the yeai. ended 31 Devn)bei' 2025 nor for the ye&r ended 31 December 2024. io. STAFF COSTS 2025 2024 Wages and salaries OihEr pension ¢osts 36,181 569 32,101 342 The avergge mollthly number of ¢inployee5 during the yearwas a5 follows.. 202S 2024 Shop and administrative stoff No employees received ¢Tkiolumenls in excess of £00,0. ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr¢slri¢ted fund R¢5trict6d fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 16,458 16,458 oihBI' ITading 8¢tiYities Inve%ttnellt income 29,001 29,001 4,839 Total EXPENDITURE ON Raising funds 110,889 110,889 Page 10 continued...
RSPCA NOTCI S TO THE fiINAIYCIAL STA'fLMLI NTS - coiitinucd lor the yeai. ended 31 D¢¢¢mbei' 2025 ii. COMPARATIVFS fiOR THE STATEMEI NT OF IfiNANCIAL ACTIVITIES- contlnued UDirslricted fulld RBsiricltd Total fiinds fvnd Chai'ltabl¢ a¢tlvldes Aninthl welfare sci'vices 119,728 119,728 Other Total 274,303 274 303 Netgains on iAvestmenls 32,385 NET INCOMEI(KXPEINDITURE) {191,620) (191,620) RECOIYCILIATION ofi FUNDS Total ftinds brou8bi forwai"d 1,728.805 1,728,805 TOTAL FUNDS CARRtED fiORWARD 537 185 1537 185 12. TANGIBLE FIXED ASSETS Furniture and equipnient Fre¢hold property Tola15 COST At l Jatt1141ry 21r25 and 31 Decemb¢r 2025 260,529 275 451 DEPRECIATION At l January 2025 Charge for yeai. 14,013 112 14,013 112 At 31 December 2025 14.125 NET BOOK VALUE At 31 Drcenibei. 2025 260 529 797 261 At 31 DectmbEr2024 260 529 261438 Pagell contiiiued...
RSPCA NOTEI S TO TIIE IPINANCIAL STATEMENTS - contlnued foi. tlie yewi. ended 31 D¢Lembei' 2025 13. rilXED ASSET INVESTMENTS Lisltd MARKET VALUE At I lai)uary 2025 DiA)osals Rev&liiations 898,103 At 31 December 2025 820 818 NET BOOK VALUE At 31 De¢en)ber 2025 820818 At 31 Dmber 2024 898 103 There We no investtnellt a55t15 Ollt5ide the UK. Cost or valuation at 31 DeCeber 2025 is i'q)¥¢sented by,. Ll$ted investtnemts Valuation ii) 2024 Valuatioll 2025 898,103 82U 818 14. DLIS'1'UKb: AM(JUIY'I'>i WALLILYG VUL WITHIN 0[N yAR 2025 2024 TTade debtoiB Other debto VAT 56,008 274,972 29,494 274,972 336 956 307 099 Page 12 continued,.,
RSPCA NOTES TO THEI FINANCIAL STATEI MENTS - contlnued for tl]e ye81. elided 31 Deceinbei. 2025 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Acciiials and trade eredilors Wages cirditor otial %cciii'ity and other taxes Pensioii ¢dItO1. 14,544 24,868 1,361 9.984 14 7,570 87 36,227 16. MOVEMEI NT IN FUNDS Net movetnet3t n funds At 31.12.25 .At 1.1.25 UreStrIcted funds Genei'al flllld 1,537,185 (127,2S7) 1,409,928 TOTAL FUNDS 1537,185 127 257) 1,409,928 Net movement in 1}ds, included in the above al'e as follows.. Incoming re8011rces Resources ¢xp¢nded Gains and losses Maveniettt in fwids Unrestrlcted fullds General tund 56,373 (241,6961 58,066 (127357) TOTAL FUNDS 127 257) Comparatiyes for movement in fuJLds Nel niovemenl in funds At 31.12.24 Atl.1.24 Unrestrlcted I'unds General fund 1,728,805 (191,620) 1,537,185 TOTAL FUNDS 1.728 805 191,620 1537 185 Pagc 13 Contined...
RSPCA NOTES TO THI£ FINANCIAL STATEMENTS - coiitinued foi. the ye&r ended JI December 2025 16. MOVEMENT IN f4UNDS- coiitinued Compai'ative i?et nioveinent in fiind% included Ihc above are 8s follows.. It]coniing resow¢es Resoiiiues expended GalS and losses Movenient in fuiids Unrestrlcted funds General fund 50,298 (274,303) 32,385 (191,6201 TOTAL IPUNDS 274 303) 191620 A cunEnt year 12 months and piioi. year. 12 niontbs ¢ombined positÉoJi is a8 follows.. Net movement in funds At 31.12.25 At 1.1.24 Uni'estrleted fund5 Gsneral fund 1,728,805 (318,877) 1,409,928 TOTAL FUNDS 1728 805 318877 1409 928 A uirrettt yeAr 12 month$ and prior yBar 12 months con)bined iiet movement in fuds, ineluded in ihe above are as follows., RrbuuiLr4i expended Giijiis aijd losses Mov¢in¢iit funds re50urctS Uiirestricted funds General fi]lld 106,671 1515,9991 90,451 1318,877) TOTAL FUNDS 106671 515 999 318 8771 Ui)restricted nds eoniprise those thnds which tlie trustees are free to use in accoidance with the charltable objects. 17. EMPLOITI E BENEFIT OBLIGATIONS The c]rity operates a defined pension contribution schenie in respect of cei'18iN employces. ThB schrme and its ssets are held E>y independent managers. The pension Charge repi'es6nt5 CDntributions due from the eompaDy and amounted to £57912024- £342). lllcluded within ci'editois is & balance due to pension providers of £31{2024 - £141 r¢presentittg contributions owcd to the thnds. Page 14 continued...
RSPCA NOTEI S TO THE fiNANCIAL STATEMENTS- colltinued for thc ye#r ended 31 Decetnbei. 21125 18. RELATED PARTY DISCLOSURES The Tnte¢S are Ix)nsid¢red lo be key nthnagcm¢nt. Th6ii' remun¢ralion is included ill tlTre notes abovc. Page 15