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 c￿e[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'n￿tio1l
advic¢, beTr¢filiiig the public by promottJi2 compassionate hunian stntiments towards animals.
Th£ Branoh provides subsidised veterinary treatinenl foi. allin￿lS which are sick OT injured and bcloftg to local people on
low 1￿ConleS, '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 attin￿l 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
CO￿panieS by providing the possibility of doing woA( which is compassionale and Tewardirtg.
Sl%nlficant activltles
We lJ8Ye ref￿Ted to the Chaiity Commi55ion's general guidance on public benefit when reyiewillg our aims and
Objectiv￿ and in planning our th￿re actfvlties.
The principal activity of the Charity is the p1.on￿liOn 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'll￿1paI 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 contrib￿ted 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 den￿lld 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 conSti￿leS 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 ￿a￿agen)￿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.
orga￿LS￿￿on￿l 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 a￿d 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 p￿Ttle8 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 tI￿saCtiOnS 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 AcCol￿tants
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
GI￿ROw
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
l￿dePendent 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 exa1￿1natl0i),
I Iiaye lio concert￿S 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
Tot*1
fun*ls
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 B￿nch is a cliarity i'cgisteitd iii EIEland and W&le5. Th¢ ehai'ity's
rEgi5tered niiniber aThd I"eBjSt￿￿d 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 ja￿lIary 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 ￿t￿er 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 qI￿ntifIed and a Ihiiyl party is beai'ing the cosl. No amounL8 are ii)Gluded in the
fin2￿claI 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 a￿a 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 estill￿ted 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¢ chai1￿5 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 expe￿Se 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-Ina￿et 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 D￿mber 2024
898 103
There We￿ no investtnellt a55t15 Ollt5ide the UK.
Cost or valuation at 31 DeCe￿ber 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￿ y￿AR
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
U￿reStrIcted 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
Contin￿ed...

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
Gal￿S 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 fu￿ds, 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 Tn￿te¢S are Ix)nsid¢red lo be key nthnagcm¢nt. Th6ii' remun¢ralion is included ill tlTre notes abovc.
Page 15