**REGISTERED CHARITY NUMBER: 232212**
**Report of the Trustees and**
**Unaudited Financial Statements**
**For The Year Ended 31 December 2025**
## **for**
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Contents of the Financial Statements For The Year Ended 31 December 2025**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Report of the Trustees**|2 to 8|
|**Independent Examiner's Report**|9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11|
|**Cash Flow Statement**|12|
|**Notes to the Cash Flow Statement**|13|
|**Notes to the Financial Statements**|14 to 23|
|**Detailed Statement of Financial Activities**|24 to 26|
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Reference and Administrative Details For The Year Ended 31 December 2025**
**TRUSTEES** K Harrison R Bailey S Preston D Harrison J Morris N Morris T Hollins G Barker H Hope (appointed 1.9.2025) **PRINCIPAL ADDRESS** 29 Prospect Street Bridlington East Yorkshire YO15 2AE **REGISTERED CHARITY** 232212 **NUMBER INDEPENDENT EXAMINER** Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE **BANKERS** Barclays Bank PLC Leicester LE87 2BB
Page 1
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objectives of the Branch are to promote the work and purposes of the National RSPCA within our designated area
Our primary aim is to find suitable new homes for animals in need and to provide appropriate care for those who have been mistreated, abandoned, or otherwise require our support.
## **Significant activities**
To achieve these objectives, the Branch operates an active animal rehoming programme and provides financial assistance towards veterinary care for pet owners on benefits or low incomes. This support focuses particularly on neutering and microchipping, which help reduce unwanted litters and ensure lost animals can be reunited with their owners rather than entering our care. Our dedicated volunteers contribute thousands of hours each year, providing essential support across all areas of our work.
Page 2
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The trustees confirm they have had full regard to the Charity Commission's guidance on public benefit and are satisfied that the Branch's activities deliver meaningful and measurable benefit to both animals and the wider community.
## Supporting Animals in Need
We support local RSPCA Inspectors by taking in mistreated or abandoned animals, as well as animals belonging to people who have passed away, entered residential care, or are unable to continue caring for their pets for welfare reasons.
All animals entering our care receive a full health check, necessary veterinary treatment, vaccinations, flea and worm treatment, microchipping, and neutering where appropriate. Many animals also require dental work or other specialist care. Animals too young to be neutered at the time of adoption are rehomed with a voucher covering the full cost of the procedure.
## Veterinary Assistance for Vulnerable Owners
We provide financial help towards veterinary treatment for sick and injured animals whose owners cannot afford the full cost. We also offer subsidised neutering for pet owners on low incomes, with microchipping included free of charge. This preventative work helps control the population of dogs, cats, and rabbits and promotes responsible pet ownership.
We also neuter, free of charge, cats that have had kittens when the kittens are handed over to us for rehoming. This encourages owners to seek responsible outcomes for their animals.
## Support for Homeless People and Frontline Workers
The Branch continues to operate a scheme supporting pets belonging to homeless people. When these animals are unwell, we arrange veterinary care through our Welfare Clinic. RSPCA Inspectors and other frontline staff may also use this service for any animal in need that they encounter.
## Lost and Stray Animals
We take in lost animals free of charge and make every effort to reunite them with their owners. Despite compulsory microchipping for dogs and cats, many animals are still found without chips. Where owners cannot be traced, we bring the animals into our care and find them new homes.
## Rehoming and Responsible Ownership
We rehome animals to people who are willing and able to meet the ongoing costs of responsible pet ownership. Our adoption fees reflect the long term commitment required and help ensure animals are placed in suitable homes. Trained volunteers provide behavioural advice to adopters experiencing challenges, helping to support successful and lasting placements.
## Partnership Work
Within the terms of our governing document, we support the National Society, other RSPCA branches, and local animal welfare charities by taking in animals from them whenever space allows.
We work with Social Services and other organisations supporting vulnerable people, including those experiencing homelessness or domestic violence, to ensure animals in their care receive necessary veterinary treatment or neutering. We support four local food banks by providing surplus or unsuitable donated pet food. We also assist other charities and RSPCA branches where possible.
The Branch continued to support the Wildlife Police and the local Dog Warden by providing food, equipment, and practical assistance where needed. This partnership work helps protect wildlife, address welfare concerns, and promote responsible dog ownership across the region.
## Volunteering
The Branch provides a wide range of volunteering opportunities, including trusteeship, fostering, charity shop work, fundraising, and socialising cats at our cattery. These roles offer local people the chance to contribute to compassionate and rewarding work while supporting animal welfare in their community.
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## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
## **OBJECTIVES AND ACTIVITIES**
## Achievement & Performance
During the year, the Branch delivered a range of initiatives to strengthen community engagement, promote responsible pet ownership, and support wider animal welfare work across the region.
## Community Awareness and Education
We carried out a leaflet drop to all caravan sites within our Branch area to raise awareness of the dangers of leaving dogs in hot caravans. This campaign aimed to prevent heat related emergencies and encourage responsible behaviour among holidaymakers.
As part of the Save Our Seals campaign, we introduced a flying ring swap initiative, encouraging the public to exchange dangerous plastic flying rings for safer frisbees. This in with the aim of reducing the risk of entanglement injuries to seals along our coastline.
We also delivered talks to local schools and Women's Institute groups, helping to educate the community about animal welfare, responsible pet ownership, and the work of the Branch.
## Communications and Public Engagement
To promote the work of the Branch and highlight animals currently seeking new homes, we continued to contribute regular columns to the local newspapers in Bridlington and Driffield. These features help raise awareness of our services, encourage responsible ownership, and support our rehoming efforts.
Page 4
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
In 2025 we found new homes for 31 dogs, 131 cats and kittens, 14 rabbits and 6 other small animals and birds. We continued to provide vital support to animals in need across our Branch area, despite the ongoing challenges posed by the cost of living crisis and the significant rise in veterinary fees. These pressures have affected adoption rates nationally, and we have seen fewer animals being adopted than in previous years. While it is encouraging that potential adopters are thinking carefully about the long term costs of pet ownership, it is nevertheless sad that many animals are waiting longer for new homes.
All cats and kittens continue to be adopted from our cattery, while rabbits and other small animals are rehomed through our dedicated fosterers. We continue to undertake veterinary checks and use online tools to assess the suitability of potential homes as face to face home visits continue to be withdrawn. All adopters complete a Perfect Match form, followed by a detailed telephone conversation to ensure the best possible outcome for each animal.
Our dogs continue to be cared for at the RSPCA York, Harrogate & District Branch. We are extremely grateful for the outstanding support provided by their staff and volunteers, who consistently go above and beyond for every animal in their care.
Our proactive neutering campaign remained a key part of our preventative welfare work. Local veterinary practices continued to offer 50% support towards the cost of neutering cats and rabbits on our behalf for clients in receipt of means tested benefits. In addition, we contributed towards the cost of neutering 14 dogs and 26 cats for people on means tested benefits. We also contributed to the cost of veterinary treatment for 46 dogs and 45 cats belonging to owners on low incomes or benefits. This work is essential in reducing unwanted litters and preventing animals from entering the rescue system.
A significant proportion of the animals we took into care in 2025 came from RSPCA Inspectors and other frontline staff. We took 7 dogs, 38 cats and kittens and 7 rabbits into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes animals from outside our own area. We maintain an excellent working relationship with them, and they know we will always do our utmost to help whenever space allows.
Unwanted rabbits remain extremely difficult to rehome, particularly bonded pairs, and the number of rabbits needing rescue continues to rise. We are often the first point of contact for people wishing to give up their rabbits, yet many still purchase rabbits from pet shops rather than adopting. We continue to promote the rabbits in our care through our website and Pet Search, supported by two very dedicated fosterers who specialise in rabbits and small furries.
We remain concerned about the increasing number of litters of kittens being dumped or advertised on social media. These platforms continue to facilitate the casual acquisition of unneutered animals, which contributes to the ongoing overpopulation problem. We work hard to promote responsible ownership and neutering to help address this issue.
We continue to be very proactive in the trapping, testing, neutering, and rehoming of feral cats. Our volunteers dedicate many hours to this work, and unless a cat is truly feral, we are usually able to find a suitable home. Very few are returned to their original location.
Our cattery volunteers continue to provide invaluable support by spending time socialising the cats in our care. This "cat cuddling" is particularly beneficial for animals that have had limited human interaction before arriving with us.
Several animals that came into our care during 2025 required extensive veterinary treatment, often costing thousands of pounds. Seeing these animals recover and eventually move on to loving new homes is one of the most rewarding aspects of our work.
As well as promoting animals on RSPCA Pet Search and our own website, we also feature them on our Facebook page. Many adopters send us "Happy Ending" stories and photographs of their new pets settled into their homes, which we share online and which always receive a great deal of positive engagement.
Our volunteers who care for sick, injured, and hibernating hedgehogs have once again done an exceptional job. Their dedication has saved many of these vulnerable animals and continues to be an important part of our charitable work.
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## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
Throughout 2025 we continued to progress our plans for new facilities for cats and rabbits. Following the planning approval granted by East Riding of Yorkshire Council at the end of 2024, we have been preparing for the next stages of development as well as undertaking onsite maintenance. The site remains a haven for wildlife, with regular sightings of foxes, deer, rabbits, and other animals captured on our cameras. Our bat boxes continue to show signs of activity, and our wildlife pond has again attracted a variety of pondlife, including visiting ducks and ducklings.
## **Fundraising activities**
Although we were unable to hold many Branch-led fundraising events in 2025 due to a shortage of volunteers, we nevertheless received excellent support from our community and raised significant funds through a variety of activities.
One of our trustees and a volunteer ran ten raffles at the Bridlington Spa Tea Dances throughout the year, raising £865.50. Another volunteer raised £340 by running six tombolas at events in her local village.
Coastal Voices, a local singing group, kindly supported us by holding a Christmas concert at the Promenade Centre. Our volunteers collected £140.56 in under an hour, which was an excellent result.
Our charity shop also held a range of fundraising activities, including raffles and tombolas, raising a total of £1,977. We are very grateful to local photographer Ben Dale, who donated framed pictures for us to raffle; several of these will be used in fundraising events during 2026.
We continue to receive generous donations of items for our events. Our Easter Egg Tombola remains extremely popular, raising £686 over three days in 2025.
To try something different, we placed a photo frame with a picture of animals on the shop counter, with a slot for customers to donate 5p pieces. This proved very popular, with customers returning with additional coins even after the container had been emptied. This simple idea raised £460, and we will continue using it in 2026.
We were honoured that the Ladies Captain at The Links Golf Club chose us as her charity of the year. Her fundraising year ran until the end of February 2026, and she raised an outstanding £2,420 through two fashion shows, an Irish Night, and collection boxes. The Links also kindly allowed her to place a donation box for pet food, treats, and toys, which was very well supported. We are extremely grateful for her hard work and dedication.
One of our cattery volunteers also selected us as her charity to support during her fundraising year, which runs until May 2026.
Finally, we held our most successful Bark the Herald pet service to date at Priory Church. Dogs and their owners travelled from as far as York, Scarborough, and Driffield to attend. We welcomed 176 dogs, 251 adults, and 33 children and the church was full to capacity. The collection was shared equally between the Branch and Priory Church, and we received £435.
We are very grateful to everyone who supported us throughout 2025 and hope to build on this success with an even stronger fundraising year in 2026.
## **FINANCIAL REVIEW**
## **Financial position**
The trustees have exercised good control of spending during the year, leaving the charity in a sound financial position, having net assets of £2,018,992 of which unrestricted reserves amount to £1,952,735. Cash at bank and in hand amounted to £869,000 at 31 December 2025. Total incoming resources for the year amounted to £676,341 (2024 - £524,1971) including legacies of £361,226 (2024 - £216,138). Total resources expended in the year were £549,875 ( 2024 - £456,035). There was a net increase in funds during the year of £126,466 (Increase 2024 - £68,162).
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## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principal funding source is from operating the RSPCA Charity Shop in Bridlington.
The charity has benefited from legacies, fund raising events, donations and collections and continues to rely on the continued support of its unpaid volunteers.
## **Investment policy and objectives**
The charity manages its cash reserves to ensure that it receives a good interest income without taking on significant risks to the capital.
## **Reserves policy**
The charity holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incoming resources. The trustees aim to maintain the level of free reserves of two years expenditure in order to enable the charity to continue to operate, should there be a significant decline in its income. Reserves are those that are freely available for general purposes and are uncommitted.
At 31 December 2025 the free reserves are represented by the net current assets of £1,338,101
## **Transfer to Charitable Incorporated Organisation**
Following the resolution of the Trustees to change the legal status of the Charity into a Charitable Incorporated Organisation (CIO) a new CIO was incorporated and registered with the Charity Commission known as 'Royal Society for the Prevention of Cruelty to Animals Bridlington, Driffield & District Branch CIO' with registered charity number 1215078. A provision has been included to reflect the transfer of all the all the assets and liabilities of the Charity to the CIO with effect from close of business on 31 December 2025 and reduce the Net Assets of the Charity to Nil.
## **FUTURE PLANS**
Our main focus in 2026 is to make much needed progress in developing additional facilities for animals in need. Many RSPCA branches no longer have suitable accommodation for rabbits, resulting in an increasing number of requests for us to take them in. Expanding our facilities will enable us to help more animals, particularly those coming from Inspectors and other frontline officers.
Across the RSPCA, branches and animal centres are operating at full capacity, meaning the National Society is having to rely heavily on private boarding establishments. By increasing our own capacity, we can play a greater role in reducing this pressure and ensuring more animals receive timely, appropriate care within the RSPCA network.
Recruiting new trustees and volunteers is another key priority for the year ahead. As with many charities, our trustee group is ageing, and younger people are often less inclined to take on voluntary roles. Strengthening our governance and volunteer base is essential to sustaining the Branch's work and preparing for future growth, helping us build a more resilient volunteer base by improving clarity, support, and confidence for those who give their time to the Branch.
We also need to expand our volunteer team for fundraising activities. Although we receive excellent support from the local community, Branch led fundraising events have been limited in recent years. Once our new facilities are in place, we will need to increase our fundraising efforts significantly to meet the rising costs of caring for even more animals.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
The Charity's Governing Document is the RSPCA Branch Rules as updated in 2006.
## **Recruitment and appointment of new trustees**
In accordance with the branch rules the trustees are elected by the members at the Annual General Meeting.
Page 7
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2006).
## **Decision making**
The Trustees hold monthly meetings at which decisions are made. The day to day running of the charity shop is delegated to the shop manager. Any problems arising at the charity shop are initially discussed with the shop's line manager and then raised with the Trustees if appropriate.
## **Induction and training of new trustees**
All trustees are briefed on their responsibilities prior to their acceptance of the role. In house training days are also provided for trustees.
## **Risk management**
The Trustees actively review the risks that the charity faces through regular Trustee meetings which cover operational and financial reviews. The Trustees also examine other operational and business risks that the branch may face and ensure that they have established systems to mitigate those significant risks, these include
- The inability to operate a charity shop because of fire or other destruction
- Loss of reputation through error or fraud
- Loss of income through error or fraud
- Insufficient funds to cover the costs of animal welfare services.
Approved by order of the board of trustees on 8 June 2026 and signed on its behalf by:
K Harrison - Trustee
Page 8
## **Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District**
## **Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District**
I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District (the Trust) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's 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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
A W Ingham BSc FCA CTA
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
8 June 2026
Page 9
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Statement of Financial Activities For The Year Ended 31 December 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Animal welfare
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Animal welfare
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
Transfer to Charitable Incorporated Organisation 14
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
378,749
13,305
264,447
19,840
676,341
135,102
405,848
540,950
135,391
1,817,344
(1,952,735)
(1,952,735)
-|Restricted
fund
£
-
-
-
-
-
-
8,925
8,925
(8,925)
75,182
66,257
(66,257)
-|2025
Total
funds
£
378,749
13,305
264,447
19,840
676,341
135,102
414,773
549,875
126,466
1,892,526
(2,018,992)
(2,018,992)
-|2024
Total
funds
£
230,744
13,600
252,583
27,271
524,198
95,153
360,883
456,036
68,162
1,824,364
1,892,526
-
1,892,526|
|---|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 10
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Balance Sheet 31 December 2025**
|Notes
**FIXED ASSETS**
Tangible assets
15
**CURRENT ASSETS**
Stocks
16
Debtors
17
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
18
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**PROVISIONS FOR TRANSFER TO**
**CHARITABLE INCORPORATED**
**ORGANISATION**
19
**NET ASSETS**
**FUNDS**
20
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
614,634
2,481
500,061
869,000
1,371,542
(33,441)
1,338,101
1,952,735
(1,952,735)
-|Restricted
fund
£
66,257
-
-
-
-
-
-
66,257
(66,257)
-|2025
Total
funds
£
680,891
2,481
500,061
869,000
1,371,542
(33,441)
1,338,101
2,018,992
(2,018,992)
-
-
-
-|2024
Total
funds
£
706,666
2,968
348,963
856,912
1,208,843
(22,983)
1,185,860
1,892,526
-
1,892,526
1,817,344
75,182
1,892,526|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 June 2026 and were signed on its behalf by:
D Harrison - Trustee
R Bailey - Trustee
The notes form part of these financial statements
Page 11
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Cash Flow Statement For The Year Ended 31 December 2025**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2025
£
7,194
7,194
(14,946)
-
19,840
4,894
12,088
856,912
869,000|2024
£
(25,163)
(25,163)
(18,495)
1,875
28,615
11,995
(13,168)
870,080
856,912|
|---|---|---|
The notes form part of these financial statements
Page 12
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Cash Flow Statement For The Year Ended 31 December 2025**
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**ACTIVITIES**|||
|---|---|---|
||2025|2024|
||£|£|
|**Net income for the reporting period (as per the Statement of Financial**|||
|**Activities)**|126,466|68,162|
|**Adjustments for:**|||
|Depreciation charges|40,722|42,592|
|Profit on disposal of fixed assets|-|(1,792)|
|Interest received|(19,840)|(28,615)|
|Decrease in stocks|487|537|
|Increase in debtors|(151,098)|(100,122)|
|Increase/(decrease) in creditors|10,457|(5,925)|
|**Net cash provided by/(used in) operations**|7,194|(25,163)|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.1.25|Cash flow|At 31.12.25|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|856,912|12,088|869,000|
||856,912|12,088|869,000|
|**Total**|856,912|12,088|869,000|
The notes form part of these financial statements
Page 13
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & 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 of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Change of legal status to charitable incorporated organisation**
Following the resolution of the Trustees to change the legal status of the Charity into a Charitable Incorporated Organisation (CIO) a new CIO was incorporated and registered with the Charity Commission known as 'Royal Society for the Prevention of Cruelty to Animals Bridlington, Driffield & District Branch CIO' with registered charity number 1215078. All the all the assets and liabilities of the Charity have been transferred to the CIO with effect from close of business on 31 December 2025.
The transfer has been reflected in the Statement of Financial Activities by the inclusion of a provision to reduce the net assets to nil as at the close of business immediately prior to the transfer of the assets to the CIO
## **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 costs 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.
## **Allocation and apportionment of costs**
Costs are allocated to the appropriate fund as they are incurred. Where it is necessary to allocate costs between funds, the trustees use their best judgement and estimates to fairly allocate the cost between the appropriate funds.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold Property - Straight line over 50 years Freehold property - 2% on cost Cattery - Straight line over 20 years Equipment - 20% on reducing balance Motor vehicle - 25% 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.
continued...
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## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **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.
## **Donated goods**
Gifts in kind are recognised at the estimated market value of the gift when received, with the exception of donated goods for sale in the shop which are not recognised until they have been sold.
## **2. DONATIONS AND LEGACIES**
|Donations and collections
Gift aid
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Shop income
Case Animals fees from HQ
Social lotteries
RSPCA door to door grant
**4.**
**INVESTMENT INCOME**
Deposit account interest|2025
£
15,501
2,022
361,226
378,749
2025
£
1,736
204,232
37,960
-
20,519
264,447
2025
£
19,840|2024
£
11,502
3,104
216,138
230,744
2024
£
2,708
190,299
36,854
906
21,816
252,583
2024
£
27,271|
|---|---|---|
||||
continued...
Page 15
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
|**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Animal adoptions
Animal welfare
**6.**
**RAISING FUNDS**
**Raising donations and legacies**
Stall fees and fundraising
Professional fees
**Other trading activities**
Purchases
Staff costs
Employment allowance
Rent, rates, water and power
Insurance
Stationery and postage
Sundry expenses
Repairs and renewals
Accountancy
Motor and travel expenses
Bank charges
Telephone
Cloverdale wildlife haven - Sundry expenses
Depreciation
Loss on sale of assets
Aggregate amounts||
|---|---|
continued...
Page 16
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **7. CHARITABLE ACTIVITIES COSTS**
|Direct
Costs
£
Animal welfare
404,868
**8.**
**SUPPORT COSTS**
Animal welfare
Support costs, included in the above, are as follows:
Staff costs
Social security
Employment Allowance
Independent examiner
**9.**
**OTHER**
Support costs
**10.**
**INDEPENDENT EXAMINER**
Fee payable to Charles A Wood & Co for carrying out the Independent
examination
Fee payable to Charles A Wood & Co for compilation of financial
statements
Fee payable to Charles A Wood & Co for payroll service and VAT support|Support
costs (see
note 8)
Totals
£
£
9,905
414,773
Governance
costs
£
9,905
2025
2024
Animal
Total
welfare
activities
£
£
8,788
8,265
440
-
(302)
-
979
920
9,905
9,185
2025
2024
£
£
9,905
9,185
2024
2023
£
£
920
1,043
1,840
2,087
1,913
1,841|
|---|---|
continued...
Page 17
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **11. 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**
Administrative expenses of £1,382 (2024 - £2,528 ) have been reimbursed to 5 (2024 - 5) of the trustees.
## **12. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2025
£
151,647
15,323
2,030
169,000|2024
£
130,582
8,359
1,552|
|---|---|---|
|||140,493|
The average monthly number of employees during the year was as follows:
## **13.**
|Shop Manager
Shop deputy manager
Shop assistant
Cattery staff
Branch administrator
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
230,744
**Charitable activities**
Animal welfare
13,600
Other trading activities
252,583
Investment income
27,271
**Total**
524,198
**EXPENDITURE ON**
Raising funds
95,153
**Charitable activities**
Animal welfare
351,958
**Total**
447,111||2025
1
1
1
4
1
8
Restricted
fund
£
-
-
-
-
-
-
8,925
8,925||2024
1
1
2
4
1
9
Total
funds
£
230,744
13,600
252,583
27,271
524,198
95,153
360,883
456,036|
|---|---|---|---|---|
||||||
||||||
||||||
continued...
Page 18
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
|**13.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**NET INCOME/(EXPENDITURE)**
77,087
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,740,257
**TOTAL FUNDS CARRIED FORWARD**
1,817,344|**- continued**
Restricted
fund
£
(8,925)
84,107
75,182|Total
funds
£
68,162
1,824,364
1,892,526|
|---|---|---|
## **14. TRANSFER TO CHARITABLE INCORPORATED ORGANISATION**
Following the resolution of the Trustees to change the legal status of the Charity into a Charitable Incorporated Organisation (CIO) a new CIO was incorporated and registered with the Charity Commission known as 'Royal Society for the Prevention of Cruelty to Animals Bridlington, Driffield & District Branch CIO' with registered charity number 1215078. A provision has been included to reflect the transfer of all the all the assets and liabilities of the Charity to the CIO with effect from close of business on 31 December 2025 and reduce the Net Assets of the Charity to Nil..
## **15. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2025
Additions
At 31 December 2025
**DEPRECIATION**
At 1 January 2025
Charge for year
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
At 31 December 2024|Assets
Freehold
under
property
construction
£
£
597,779
-
-
14,124
597,779
14,124
58,364
-
10,955
-
69,319
-
528,460
14,124
539,415
-|Cattery
£
443,955
-
443,955
310,227
22,198
332,425
111,530
133,728|
|---|---|---|
continued...
Page 19
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **15. TANGIBLE FIXED ASSETS - continued**
|**COST**
At 1 January 2025
Additions
At 31 December 2025
**DEPRECIATION**
At 1 January 2025
Charge for year
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
At 31 December 2024|Equipment
£
72,169
-
72,169
53,972
3,466
57,438
14,731
18,197|Motor
vehicle
£
33,030
-
33,030
17,704
3,831
21,535
11,495
15,326|Computer
equipment
Totals
£
£
2,663
1,149,596
822
14,946
3,485
1,164,542
2,663
442,930
271
40,721
2,934
483,651
551
680,891
-
706,666|
|---|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £50,000 (2024 - £50,000) which is not depreciated.
|**16.**
**STOCKS**
Stocks
**17.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Legacies receivable
VAT
Prepayments and accrued income|2025
£
2,481
2025
£
3,387
480,377
12,128
4,169
500,061|2024
£
2,968
2024
£
2,996
326,826
7,932
11,209
348,963|
|---|---|---|
continued...
Page 20
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Taxation and social security
Other creditors
**19.**
**PROVISIONS FOR TRANSFER TO CHARITABLE INCORPORATED**
**ORGANISATION**
Provision for transfer to CIO|2025
£
-
2,871
30,570
33,441
2025
£
2,018,992||2024
£
14,997
-
7,986
22,983
2024
£
-|
|---|---|---|---|
Following the resolution of the Trustees to change the legal status of the Charity into a Charitable Incorporated Organisation (CIO) a new CIO was incorporated and registered with the Charity Commission known as 'Royal Society for the Prevention of Cruelty to Animals Bridlington, Driffield & District Branch CIO' with registered charity number 1215078. A provision has been included to reflect the transfer of all the all the assets and liabilities of the Charity to the CIO with effect from close of business on 31 December 2025 and reduce the Net Assets of the Charity to Nil..
## **20. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**
Net movement in funds, included in the above a
**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|At 1.1.25
£
1,817,344
75,182
1,892,526
re as follows:|Prior
year
adjustment
£
(1,952,735)
(66,257)
(2,018,992)
Incoming
resources
£
676,341
-
676,341||Net
movement
in funds
£
135,391
(8,925)
126,466
Resources
expended
£
(540,950)
(8,925)
(549,875)|At
31.12.25
£
-
-
-
Movement
in funds
£
135,391
(8,925)
126,466|
|---|---|---|---|---|---|
|||||||
|||||||
continued...
Page 21
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **20. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are a
**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|At 1.1.24
£
1,740,257
84,107
1,824,364
s follows:
Incoming
resources
£
524,198
-
524,198||Net
movement
in funds
£
77,087
(8,925)
68,162
Resources
expended
£
(447,111)
(8,925)
(456,036)|At
31.12.24
£
1,817,344
75,182
1,892,526
Movement
in funds
£
77,087
(8,925)
68,162|
|---|---|---|---|---|
||||||
||||||
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Animal Welfare Activities
**TOTAL FUNDS**|At 1.1.24
£
1,740,257
84,107
1,824,364|Prior
year
adjustment
£
(1,952,735)
(66,257)
(2,018,992)|Net
movement
in funds
£
212,478
(17,850)
194,628|At
31.12.25
£
-
-
-|
|---|---|---|---|---|
continued...
Page 22
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2025**
## **20. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
1,200,539
**Restricted funds**
Animal Welfare Activities
-
**TOTAL FUNDS**
1,200,539
(|Resources
Movement
expended
in funds
£
£
(988,061)
212,478
(17,850)
(17,850)
1,005,911)
194,628|
|---|---|
The restricted fund relates to the fundraising receipts used for the construction of the Cattery. The restricted fund is reduced each year by the proportion of the depreciation charge in relation to the Cattery.
## **21. CONTINGENT LIABILITIES**
The lease of the land in relation to the cattery provides that the landlord may terminate the lease by giving 12 months notice. If the lease is terminated in this way the Charity would be entitled to receive a compensation payment of £7,200 for each complete year remaining between the date of termination and 11 November 2037.
If the landlord were to issue a notice to terminate the lease it would be necessary to reduce the value of the cattery to the estimated recoverable amount.
The trustees do not anticipate any notice to terminate the lease to be given and consequently no provision has been included for the loss in the value of the fixed assets that would otherwise arise.
## **22. RELATED PARTY DISCLOSURES**
Administration fees of £5,621 have been paid to the RSPCA National Charity in relation to legacies received during the year. (2024 - £2,927 ). In addition the Branch has made a contribution to the RSPCA National Charity of £1,378. (2024 - £551) in relation to the administration assistance provided.
During the year the charity participated in the national RSPCA Door to Door collection week and received donations of £20,519. (2024 - £21,816).
The Charity has continued its contract with the York, Harrogate & District Branch of the RSPCA in connection with the boarding and re-homing of dogs. The Charity paid to the branch during the year £72,720 (2024 - £76,620).
The Charity also received from RSPCA HQ £37,960 (2024 - £36,854 ) for Case animals.
Page 23
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations and collections
Gift aid
Legacies
**Other trading activities**
Fundraising events
Shop income
Case Animals fees from HQ
Social lotteries
RSPCA door to door grant
**Investment income**
Deposit account interest
**Charitable activities**
Animal adoptions
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Stall fees and fundraising
Professional fees
**Other trading activities**
Purchases
Wages - Shop
Social security
Pensions
Employment allowance
Rent, rates, water and power
Insurance
Stationery and postage
Sundry expenses
Repairs and renewals
Accountancy
Carried forward|2025
£
15,501
2,022
361,226
378,749
1,736
204,232
37,960
-
20,519
264,447
19,840
13,305
676,341
7
5,120
5,127
2,723
72,491
8,038
970
(5,508)
5,299
1,260
1,538
16,904
10,953
978
115,646|2024
£
11,502
3,104
216,138
230,744
2,708
190,299
36,854
906
21,816
252,583
27,271
13,600
524,198
2
2,927
2,929
3,729
58,398
4,440
409
(3,056)
5,709
698
1,184
5,529
2,375
920
80,335|
|---|---|---|
This page does not form part of the statutory financial statements
Page 24
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2025**
|**Other trading activities**
Brought forward
Motor and travel expenses
Bank charges
Telephone
Cloverdale wildlife haven - Sundry expenses
Depreciation of equipment
Depreciation of motor vehicles
Computer equipment
(Profit) / Loss on MV
**Charitable activities**
Wages - Cattery
Social security - Cattery
Pensions - Cattery
Telephone
Rent, rates, water and power
Sundries
Accountancy
Motor and travel
Kennel and cattery fees
Veterinary fees and drugs
Animal food
Branch contribution
Professional fees
Employment allowance
Insurance - cattery
Repairs and renewals
Bank charges
Cloverdale wildlife haven - Rates, light and heat
Cloverdale wildlife haven - Repairs & renewals
Cloverdale wildlife haven - Sundry expenses
Cloverdale wildlife haven - Insurance
Freehold property
Depreciation of cattery
**Support costs**
**Governance costs**
Staff costs
Social security
Employment Allowance
Independent examiner|2025
£
115,646
3,979
2,148
354
280
3,465
3,832
271
-
129,975
70,368
6,845
1,362
1,777
5,505
9,116
978
551
131,582
85,755
16,815
1,378
2,024
(4,690)
379
17,891
973
4,761
17,120
783
441
10,956
22,198
404,868
8,788
440
(302)
979
9,905|2024
£
80,335
2,450
1,461
332
-
4,329
5,109
-
(1,792)
92,224
63,919
3,919
1,143
2,097
6,229
5,713
920
814
135,276
74,933
12,628
551
3,152
(2,874)
-
3,570
1,172
3,762
815
380
425
10,956
22,198
351,698
8,265
-
-
920
9,185|
|---|---|---|
This page does not form part of the statutory financial statements
Page 25
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
|**Detailed Statement of Financial Activities**
**For The Year Ended 31 December 2025**
Total resources expended
**Net income**|2025
£
549,875
126,466|2024
£
456,036
68,162|
|---|---|---|
This page does not form part of the statutory financial statements
Page 26