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2025-12-31-accounts

Charlty Registrallon No. 232222 Royal Society for The Prevention Of Cruelty To Animals, York, Harrogate and District Branch (Operating as RSPCA York, Harrogate and District Branch) Annual Report and Audited Financlal Statements For The Year Ended 31 December 2025 Brown Butler Chartered A¢countanls

Royal Society For The Preventlon of Cruelty To Anlmals, York, Harrogale and Dlstrfct Branch (Operatlng as RSPCA York, Harrogate and Di$triGt Bran¢h) Logal and Administratlve Infommtion Trustees Mr D Hardwlck Mr A Butler Mr J Latham Ms V Jorgensen Ms T Tootle Mr M Harrk8 Charity Number 232222 Audltors Brown Buuer Chartered A¢¢ountants Leigh House 28-32 st Paul's Street Leeds LS12JT

Royal Soclety For Tho Pr•v•ntlon of CrueTty To Anlmals, Yorft, Harrogate and Dlstrfct Bran¢h (Operatlng as RSPCA York, Harrogate and Dl$trl¢t Branch) Contsnts Page Trustee6' report Indgpendent Auditw's report 11-14 Statement of financial xtwltles 15 Balance sheet 16 Statement of cash flows 17 Notes to the finanaal statements 18-26

Royal Soclety For The Preventlon of Cruelty To Anlmals. YorK Harrogat• and Dl$trict Branch (Operatlng as RSPCA YorK Harrogate and Dlstrlct Branch) Trustees, Report For th• y•ar ènd•d 31 Docember 2025 The Trustees present their report an¢J finan¢ial ststements for the year ended 31 December 2025. The financial statements have been prepared in aGGordanGe with the a¢o)unting pollcles set out in note 110 the financial statements and comply wlth th• Charty'$ goveming cbxumen( the char￿leS Act 2011 and Accountir)g and Reporting by Charities.. Stal8ment of Re¢ommended Praelice appllcable lo charities preparing their finan￿al statements in a¢¢ordancg wth the Flnancial Reportlng Stsndard appluble in the UK and Republic of Iretand {FRS 102) leffeGb"ve 1 January 2019) as detsll8d In the accounllng policie8. The maln objectlves of Ihg Charity The objects ofthe RSPCA York. Harrogate & Distrid Branch a￿ lo promote the work and oblects ofthe Society, which are to promote kindness and to prevent or suppress cruelty to animals by all lawlul means, within the York, H8rrogato and District area. In accordance wlth th8 pollcles of the Society. As 8 bran¢h wo SUPPtyt the RSPCA Inspectorate and thelr worf( wholeheartedly and have stsrted and wlll continue to offer animal spa￿8 atthe York An5mal Home lo the Ins[￿TS as 8 prM)rity and onty taking animals from the public when no inspector an*nal needs a rescue place. This work is key to avoidlng the repetitSon or SUPPTes8ion of cru81ty as a part of the Yorl Harrogale & Di8tr1cl objectives and promotes human6 sentlm8nts lowards animals which invofve moral tenefit to humankind. Publlc benefft stslement We have complied with the duty under the Chariti¢$ Act 2011 lo have due ragard to publlc benefit guidan¢a published by the Charity Commi55ion. Slgnfflcant actIv￿leS We support local inspe¢tors by taklng In. free of charge, mlstreated or abandoned anima15. inGluding pets whose owners suffer ill heallh, flnancial drfficulties or who have passed away. As a branch we support the RSPCA Inspeclorale and thgir work wholeheartedty and have started and will contlnue to offer animal spaces 8t the York Animal Home to the Inspectors as a priority and onty taking anima from the publlc when no Inspector anlmal needs a rescue place. Over 53Yo of all animals taken into th8 York Anlmals Home came from the rsational RSPCA InspeGtors. Alongsidg the Inspectorate wg pfovKie education. information and advice. to aKJ the prevention of cruelty and mistreatment of animals. This work is key to avoiding the repetition or suppression of Crue￿ as a part of the York. Harrogatg & Distrid objeGtives and promotes humane sents'ments towards animals which involve moral bengffit to humankind. A¢hlfrv•ments and porforniance 2025 was a year of signlficanl chang8 for Ihe anwnal home. The change in scope of work carried out by the national RSPCA led to a dgcrgase in small animals and wildlrfe coming lo the centre and an increase In demand frorn the general public for support. In order lo meet these thallenges we took the difficult de¢lslon lo close out small animal unit and focus our attention on cats and dogs. Operating costs continue to rise at a level that exteeds donatlons. Eeonomlc pressures aloroside the increases to employer national insuranc¢ and mlnlmum wage Costs are resultlng In signfficant increases to our core overhead costs. The toam al the animal home are already very lean and there is little space lo mak8 aédltlonal savlngs, so flnancial sustainabilty wlll continue to b8 a growing concem. We have saan anlmal abandonments and surrenders from owners who are no longer able to afford to look after their anlmals. The team at the animal home continues to work tirelessly to ensure we're helping as many anlmals as we can in thls challenging climate. however the national picture is one where demand for spa¢e far oU￿e1ghs capacity in animal centres acros8 the county.

Royal Soci8ty For The Preventton ot Cruehy To Anlmals, York, Harrogat• and Dlstrlct Bran¢h Ioperatlng a¥ RSPCA York, Harrogato and Dl$trlct Branch) Tru8tefr$' Report For the y••r ond•d 31 D0￿mber 2025 A¢hlovoments ond p•rforniance Icontlnuod We made great strides Sn our plans to rebuild the animal home. After 18 months of walting, we wore fin811y granted plannlng pemi88ion and wer& able to move ah8ad wth the work required to get our plans ¢onslruction rgady. We hope to begin constructlon and fijndraising for the animal home rgbuild in early 2026. The day-to4ay work of Nnning an anlmal centre continues to b8 challenging particularfy In relatlon to our dcgs, many of whlch are coming to the centre with CoMp￿X and Challenging behaviouis Ihal require the support of a behaviourlst. Unlike olher rehomlng centres we do not have a behaviourist on staff and have lo rely on third party behaviourist who we can only afford to bring in for certain cases. The number of cases in which we are havlng to use a behaviourfst Continues to grow gs the number of complex dogs Coming into the centre increases aach year. 2025 saw th& eonlinued work to progress our anim81 eÈntrg rebuild. Our planning appllcatlon approval was significantly delayed due to the animal centre being on a floodplain, howev8r it was eventually approved in the summer. With the planning application approved we appointod principal designers to move the plans to a build ready state wlih a view lo start constructlon work in mid-2026. As always the work we do is only pos5Sble thanks to the generosty of our supporters. Whalhgr you're donating money or your time. everything you do helps improve the lives of animals in our care. Trustse Racrultment and Tralnlng The trustee board continues lo grow and change wllh truste￿ leavin9 and exisb.ng members dep8rtlng. The board however remains stable and wè're laklng a proactive approach to recrutting new trustees with tho right skills and ex￿rienCe to support with the upcomlng challenges. The animal centre rebuild continues to be a maln focus for the board and we're extremety grateful for the ccnstruction expertise provided by Matt Harris. who has been leading on the pre-con$truGtion work al board level. ensuring the branch ha$ proper contracts in place and carried out all n8c8ssary due diligence. This work has been supported by the fomiing of a construction sub-committee. which is working alongside KennelBulld to gel the projocl ready for a stsrt in 2026. The truglees continue to take their responsibilltlas in regard to Health and Safety and Rlsk Manag8ment. serh)usly. In late 2024 we implementsd a new risk register, whlch w8 have continued to build on and review al board level. The board also now recgives regular updates on incldents at the hom8 along wlth 8Ctlons taken to miligate future incidents. The board continues to review pollcles and procedures on an annual basis alongside carrylng out the charity compliance checkllst, Additionally the board has been IcL)king in d8tail at our retail stratagy and retail plans for the future, Th18 has been spearheaded by the fomation of a retail strategy group which has brought together operational and strategic leads in the charity to Ic¥)k al how we ean ensure our retail operations are providing the best possible OLrtcomes for the branch. In 2025 we completed the reglstratlon of the CIO. which is currently in a (knmant state. The board plans to ¢omplete the transition process once branch funds currently hgld in Luxembourg have been secured and when operational capacity allows. Fundral8lng Wo Continue lo operale wlthout any dedicated fundraising stsff, which does presgnl significant challenggs wh8n it comes lo growing our fundraising activlty and there are a numb8r of opportunities Ihat wg have been unable to capitalise on. We are thankfvlly very well supported by a team of volunteer fundrai$ers, who amongst other thlngs Carry out regular stalb a¢ross our reglon and help lo run our thr98 annual fairs. In Ihe Gurrgnl limate It seems sensible lo keep the cost of our fundralsing activity low so that we can use as mu¢h of the money donated towards supportSng our animal work whlle the cost of living crisis impacts of people's ability to donate.

Royal Soclgty For Prgvontlon of CTuelty To Anlmals. York, Harrogats and District Brnnch Ioperatlng as RSPCA YorK Hairogats and Dlstrld Branch) Trustees. Rgport For the yoar gndod 31 DgGomhr 2025 Fundralslng Icontlnued) Our regular donatlons schemes- SuPAWters and the Animal Home Lottery wntlnue to perfomi well. However the lack of any dedicated fundraising c¢ comms resources ha6 meant Ihat w8 hav8 Stwggled lo communicate with our regular donors in the way we would have liked. Tha team at See Grean have helped us to develop a new donor database and communication plattorm whlth we hope to start uslng when we launGh our rebulld campaign. We continue to develop positive relationships with local businesses. with many largo employers fa¢iltatlng staff volunteer days on Sile, lo carry oul everything from 9ardenirvJ to decoration work. Our e￿$t￿ng relatlon5hlps with The Impossible Wonder Bar and Tea Rooms. Bri5101 Street Motor3. The Green Vets and PetsPanty have continued to develop throughout the year and we're pleased that lots of other businesses are getting in touch wanting to support us. We are also extremely grateful for the suppcxt of the team at Yorf< Mix who have attendad our fundraising events and holp promotg all of our fundraising and rehoming advllles as our officlal medi8 partners. As always I want to say a hug6 thank you to Ruth B8ntley and the amazing team of volunteers who help put on our Ihree annual fairs. The fairs conlinue to out-perform 811 our expectations, Taising more each year despite terrible weather and other setbacks. We are extremely grateful for the support from the Joseph Roundtree Fpunéation who continue to let us hold our Summer air in their beautiful Homestead paTk. In 2025 our fairs made over £19,000 a massive thank you to ev8ryone who came along lo supwt the event$ and the fantastic volunteers who made it 811 possible. This year we look a proa¢tiv• approach to legacy fundrabsing and signed up wlth Octopus Legacy to enable us to offer our support8rs a free VAII writing service. As part of our partnershlp with Octopus we are part of their national will campaigns that take place during national free wills months In April and October. The grfts left to us by our supporters in their wills continue to play a vital part of our annual Income strategy 8nd we remain reliant on them to gnsure we break even each year. Any surplus legaGy Income has been set aside for our rebuild project and we are extremely grateful to all of our supporter5 whose generosty has made stsrting thls project 8 reallty. In 2026 we will be recruiting a capltal ftjndraiser wh) will lead the public fundraising campalgn to ralse the funds required to rebuild the anlmal home. Towards the end of the year we had submitted a few grants and were beginning to develop the materials and tools needed to make the campaign a success. Rotall Followlng a period of positive growth in previous years, our retsil op9rations Continued to face significant challenges throughout 2025. Trading conditions across the tharity retsil sedor have remained difficulc with many charities reporting declinin9 consumer confidence. incroa$ed competition for don8led goods. and rising operating costs. Although the wKler retail sector has shown some resilience, charity shops have continued to face pressure from increasing wage wsts, employor National Insurance contributions, uiility bllls. and propety- related expenses. Nationally we hav8 seen a number of larger charibes dosing ¢knn charity shops and scallng back their retail fforts, moving towards online selling rather than physical retail locations. Our shops have struggled lo hit their targets, bul are still generating a good level of income for the chadty and we would be hard placed lo find this income from other sources. lQmberley Richards continues to fill th& rolall manager role alongside her management ro￿ in the Selby shop. this has allowed us lo reduc& overall management costs for retsil, however it has been chaltenglng to ensur6 all stores are effectlvely supported and managed. with reduced management capacity. ThSs will be something we continue lo monllor as we move into 2026 and make decisions on the futu￿ of our retsll operations and potentlal other shop lo¢ations.

Royal &>ciety For The PreveThtlon of Cruelty To Anlmals, York, Haffogate and Dlstricl Branch (Oporating as RSPCA York, Harrogate and Dlstrlct Bran¢h) Trusto8s' Report For th• year gnded 31 D•c8mber 2025 Retall Icontlnuod> Our Malton store continues lo fail to meet expeclations, despite showing promising mom9ntum under the guidance of a new manager. Unfortunately, this positive momentum was slowed by the now manager going on malemity leave. which has meant the shop failing to tum a profrt again this year. Th8 board have decided to extend the break clause for one further year to alk)w the shop the chance to tum a profit onGo the manager has retumed from maternity. However If the shop continued to fail to generate positive income, the board are committed to exriing that lOCa￿on and explorir¥J more faVOurab￿ retail avenues. We conlnue to make gknv progress on online selling, but thi$ is something we l)ope to increase in 2026. Despite these varied challenges. our retsil operations remain a vital source of unrestricted income. Glft Ald pronY)tion was a particular success Story Ihis year, proving yèt again to be an incredibly effective way lo maximiz8 Ihe value of donations at no extra cost to our support&rs. Wg ext&nd our sin¢ere thanks to ev9ryona who signad up for Gtft Aid. this additional revenue flows directly into funding our Mtsl animal welfarg work. Volunteerlng presented an ongoing challenge in 2025. a trend mirrored across the wider charity and voluntary sectors. Whlle we continue lo welcome a vibrant influx of sbJdent$, work experience placements, and short- temi supporters. rBcruiting and retsinlng long-term, regular voluntggrs has become inGreasingty difficult. Nurturing a positive volunteer experience and building a sustainable. dependable voluntegr bas8 remains a top priority to secur8 our future retail success and individual stores are exploring bespoke methods to recruit volunteers. LiY)king ahead, we recognise that the charity retail envlronment is likely to remain chall8nging. Nevertheless. our shops remaln 8 Vital part of our income gèneration strategy, as well as an important community presence for the chartty. We will continue to focus on st￿ngthenIng management, improving volunteer recruilmenl and retentlon. maximising Grft opportunities. and ensuring that our retail operations remain finan¢ially sustsinable while supporting our wider mission. L•gacigs In Ilne with the Charities Statement of Recommended Practicè {SORPI, our chartty has rgvised its accounting pollcy for18gacies. Previously, legacies wgre accounted for upon recelpt of payment. However. under SORP FRS 102. legacy income must b8 recognised when It is probabl8 that It will be received, the value can be reliably rrteasured, and the entitlement has been established-typicalty at the poinl of notification of probate. We have therefore adopted this standard approach to ensure reporting Is compliantwith current accounting regulatlons and reflects the charity's true financial position. As 8 result of th1$ change in accounting treatmant, our reported incom? for the year appears mor& faVoUrab￿. This is because we now indude the value of18gac￿s we ex[￿t to reGeive, ralhgr than only those for whi¢h payment has been made. Whlk this provides a mor6 accurate pictur8 of anli¢ipated income, it does nol reflect cash received withln the year. It is important lo note that whlle legaey income is now recognisgd al the point of probate notificatlon, thls doe8 not ouarantee receipt of funds. Factors such as estate administration issues, outstsnding debts, legal disputes, or changes to estate value can Impact thè final amount reCeiVed￿0T in som8 cases. result in no payment at 811. As such. although legacy income appears In the accounts. there may b8 a significant time delay before fijnds ar8 received. CK they may not be recelved In ful. Volunteerlng Vc4unte8rs contlnue to play a vital role in the charlty, In partlcular in regards to r8tail and fundraising. Our vdunteering opportunities at the animal home are quite limf(ed due lo th8 required training comp19xty of the anima15 we work with and tho fact wa have no dedicated volunteertng stsff.

Royal Soclety For The Prevgntlon of Cruelty To Anlmals, YorK HaThogate and DlstrlGt Branch (Operatlng as RSPCA York, Harrogat• and Dlstrlct Branch) Trustees, Report For th8 year ended 31 Docembgr 2025 Volunt••ring {Gontinuod) Recruitment and retention rgmain ongoing challenges as the demographic of volunteers has shifted over the years, and the typg of volunt8èring activty wanted has changed along wlth it. Many volunteers support us for short periods-often as part of educatlon. c8reer transitlons, or seasonal availabilly-meaning there is a regular negd to train and Integrate new peop￿. Without a dediGated volunteer coordinator, this has placed pr8ssurg on staff capxity. We continue to recruit Using the digital platform Assemble, however we have noticed that for some volunte8r roles this has proven a barrier to entry and so have been uslng more traditional volunteer recruitment methods alongside the digrtal platform. Wa continue to be supported by a small but commitled group of rogular volunteers, witlKJUt whom many of our services would not be possible. Our sincero thanks go to Petar and Trevor, who have generously given their time and skills lo keep our fa￿lItIeS runnlng smwlhly, and lo David Forsler for his ongoing IT support and system5 advice. Their behind-the4c8nes contributions are invaluable. We were also pleased to welcome team5 from several Corporale partners, including Nelwork Rail, Nestlé, Portakabin, an¢J Aviva, who comp￿ted much-needed sile proieGts. While corporate volunteering brings great energy and gUPPOrt, our capacity to host such groups is limited, and we remain focused on building a more suslainable, long-term volunt88T base across all areas of the Gharity. Outreach We contlnued to deliver th9 Stray Dog Collection s8Nice for the City of York Council. We feel this not only provldes much needed funding to SUPPOrt our wellbeing works bul allows us lo deliver improved Care to stray dogs In our area. We recently won the new tender for this work and for the next three years aim to continue to dellver a great service that improves the welfare for stray dogs in our ar&a and gets dogs back to their owners quickly. In 2025 we took in 95 dogs through the dog warden service unth the vast majority {761 of dogs being reunited with their owner the same day or the following day. We wntinue to support local food b8nks by thnaling surF4us food which we are unable to use at the animal home. We have also been able to 8¢1 as a conduitfor natMin81 petfood donation schemes to dlslribute volumes of f(x)d which we coubjnl use to food banks and other anim81 charithes within our local neknk. While we endeavour to make of all donations that come to the cenlre, there are a number of ttems that are clos810 their expiry date or of a type which we G8nnirt use, and we f881 this is an 8ff8Ctlve use of thosé items whilst still supportlng the wellbeing of animals in our are8, Rescue, Rghabllhatlon and Rehomlng We cont6nue to carry out our adoptlons through our webslte and vla appointment only meel and greats. W8 also carry out viriual home vlslls to check thg suitabilty of p80ples' homes and gardens prior lo rehoming. The Use oft￿hnOlogY in our rehomlng prooess has provon offe¢tw and means we can continue to r•home at high leveb despit8 not having a larg8 staff team. The blggest change to our rehoming activity came about as a dirgcl resum of the national RSPCA'S decision to change their foGus to priortii$ing cruelty and neglect. This has resulted in a signrficanl decrease in the demand for small animal $paces. As a result we look the decision to close down our small anlmal unlt and rthomed the remaining small animals. Previously small animals had represented just under a thlrd of our total animal intake. $0 this ¢hange has result8d in a Signtficant reduction in our overall animal numbers.

Royal Soclety For The Prèventlon of Cruelty To Anlmal$, York, Harrogate and Dlstrict Branch {Op•rating as RSPCA yo￿, Harrogato and Dlstrl¢t Bran¢h) Trustsos, Report For tho year ended 31 Do¢omber 2025 Rescue, Rehabllltatlon and Rahoming (continued) In 2025 The branch rehomed 220 animals (101 Dogs, 106 Cats, 7 Rabblls and 6 other animals) in additiun to these anima15 the branch also rehomed 28 dogs as part of our boarding arrang¢mont with RSPCA BrKllington Branch. We saw a big increas8 in rehomed dogs this year as in previous years half of our kennels w&re taken up with loro tenn case dogs who we COLtld not rehome whlle their cases were golng through court. Wa did very well on cat rehoming this year, this numbercould have been higher but due to the impending rebuild work planned for our cattery we have been restricllng our intske to ensure we were able to r8home all anlmaL8 in our Ca￿ prlor to the d8molilion of existing facllltles. As rnentioned above rabbrt small animal and wildlifv Intake has been masslvely impacted by the national socleties change in Scope of service. Animals Rehomed 2020 2024 2025 The branch took in 235 anlmafs during the year. Ihe majority of whlth $tiU Gome through from the naltonal RSPCA inspectors, in ad(Sttion to thi8 we took In 32 dogs as part of our boarding agreemgnl with Bridlington. 11 of the dogs that Came into our care in 2025 were as a result of the Stray dog service. Animals Brought in Cat Dog

Royal Soclety For The Preventlon of Cruelty To Anlmals, York, Harrogats and DistriGt Branch (Opgratlng as RSPCA Yt)rk, Harrogat• and Dlstrlcl Branch) Truslogs, Report For tho yoar ond•d 31 D9￿Mb¢r 2025 Rescue. Rehabllltstlon and Rohomlng Icontlnu•d) There continue5 to be an oveNth8lmlng demand for space in animal centres. across the RSPCA and other haribes. This has W the RSPCA nationally to put intake control measures In place which will limit the level of jobs thé InS￿CtorS arè called out to and the situations where animals arg being brought into RSPCA care. Wè are concernad that this wlll have an impact on our intake of animals and Tnean we are taking more animals that have been in private boarding establishments (PBE'S) for a significant period of lime. This is an issue because PBE'S do not provide the same18vel of care or welfare for animal¥, as RSPCA mhoming c8ntres and as a result animals ¢oming into RSPCA centres wll require significant behavioural support and often present wth undiagnosed heallh condmlon, which ultimatsly ￿￿11 increase the c05t of rehoming those arimals and the 18ngth of time they need to spend at the anlmal home before they can be rehomed. At the end of the year only tsvo dogs and on& cat had b99n with us for ovèr 6 months, wlth the malorlty of anlmals still getting rehomed in18ss than 3 months. Reason fof Animal Admission Relums BrO￿h Welfare 40.4% In$pe¢loiate 52.8%

Royal Socièty For The Prevontion of Cruelty To Anlmals, York, Harrogate and Dl8lrlct Branch (Operatlng a$ RSPCA York, Harrogate and Dl$triGt Branch) Trustees, Report For the y•ar onded 31 D•c•mb•r 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Flnan¢ial rovlfrw The Stal6ment of Financlal Activltiès shows a net surplus forthe year of £314,62712024: £83,784). The ¢harity dtjes nol have any restricted funds. Nel current ass&ts stand in totsl at £2,302,241 at 31 December 2025 {2024- £1,996.341). The charity also owns the York animal homg which is carried in the accounts at its depreciated cost of £126.496 (2024.. £110,701). The total income for the y8ar was £1,336,54512024-. £1,109,198). Income from donatlon8 and legacies was £566.449 {2024'. £442.6631, wth ir￿lMe from ¢harilable activitles whlch Includes boarding and re-homlng fees totslllng £324,77812024: £274,926). The charty'$ shops conlrfbuted Income of £349,79512024'. £334,934>. Governlng docum•nt The charhy Is constituted as an unincorporated ¢haritable association. The charity operates as an autonomous branGh of the National RSPCA Subject to its rules for branches {as updated in 2012). Thg owects of the tharity are.. To prevent crudty to animals. To k)ok after their general weWar6 in York, Harrogale and Dbstrict. The York, Harrogale and Dlstrict branch has 8 Committee of no less than 5 and up lo 14 board members who meet monthly and are resF)onsibl6 for the strategic direction and policy of the charfty. A scheme of delegatlon 1$ in place aTvJ the day to day responsibility of the York, Harrcgate and District branch animal home and shops ￿$ts with the Branch Manager, cverseen by the trustees board. The pay of the tharlty's key management personnel is reviewed annually and increased at the truslees, dlscretlon and taking into Cons￿erat￿l the finandal situation of the charity. The charity has now registe￿d a separate CIO wth th9 view to transtbon to tho n8w charity in the near futur6. However this wocess has ￿en delayed by an ongoing situation with funds held in Luxembourg and Lack of staff GapaGity during the rebuild plannlThJ works. The Trustges who served durfng thg year and up to the date of signature of the financial slaternents were.. Mr D Hathick Mr P Duggan (resigngd 24 April 20261 Mrs A Barker (ras￿anad 25 November 2025) Mr A Butler Mr J Latham Ms V Jorgensen (appointed 27 January 2026} Ms T Tootle (appointed 29 July 20251 Mr M Harris (appointed 25 March 20251 Ms K Car￿e Iresigned 29 Aprll 2025)

Royal Soclety For The Proventlon of Cruelty To Animals, YorK Harrogato and Distrfct Branch (Operatlng as RSPCA York, Harrogate and DistriGt Branch) Trustees, Report For the yoar ended 31 D•combgT 202S Rl$k man•g•m•nt The trustees have a duty to identtfy and revlew the rfsks to whlch Ihe charity is exposed and lo ensure appropriate ￿nIr01$ are In plate to provlde reasonable assurance against fraud and error. During Ihe monthly meetings, the Trustees aotively review risks whlch the charity faces. Looking at oper8lional and financial view8 and business rksks whlch hava been Sdentified as: Inability to operate the anlmal home because of fire or other de8truclion' Loss of reputation through error or fraud- Loss of Income through error or fraud., InsLrfnclenl fvnds to oover costs of animal welfare 8Ctivths. Step8 to mldgate sSgnrficant risk include: Intemal control risks have been minimised by the implementation of procedures In accordance to the Charty Commission Act 2011; Procedures are in place lo ensure compliance of health and safety regulallons for staff. volunteers and Vl8itors', Emergency plans have been drawn up to 8￿ur￿ the animal centre can contlnue to operate in the event of fire, flood or other destruction ReseNes Pollcy The truste88 have established a p)licy whareby thè unrestrlcted funds r)t ￿mmItted or invested in tangible fixed assets held by thg charity should bg at loast £300k, which represents 3 months running costs along wth the amounts required to pay OLrtstanding liabilities and staff redundancy costs. Estimated expendrture for 2026 15£1.1m. Unfortunately, increases in the National Mlnlmum Wage and employer Natlonal Insuran￿ contrfbutlons, Gombined with ongoing inflationary pressures, have led lo substsntial rlses In costs across all areas of the anim81 home's operations. In particular, fuel and waste disposal expenses have Increased significantly. Ther8 is little indiGation that these Costs will decrease, and further rlses-gspeclalty in staffing ￿¥t8￿re anticipated throughout 2026. At the same tlm8, Income from fundraising actwitiès and donallons has seen a slight decline, a Irend that is exp8Cted to contlnue as many of our supporters faee the sam8 financial pressures. Looking ahead to 2026, we also anUclp8te the need to raise funds for pLanned rebuilding works. This is likely lo divert both attention and flnanclal support away from our Gore a¢tivibes and services. The branch is foreGgsling1gvel$ of income in 2026 of £841k. resulting in a £250k dgfi¢it for the year, wh￿h is Slighty reduGed from the fOr￿sted deficit from 2025. The trustees have currenlty ring-fenced £1.1 m of the roservey te commit towards the first phase of the ￿bUIld work. Planning p8rmission for thi$ was granted in 202S and work ig expected to begin in Summer 2026. It Is expectsd that tho majority of thgse ring-fenced ￿ndS will be spent during the course of 2026. Investment policy Al thè end of 2023 we were nolified that our long temi investment portfollo through Clerlcal Medical would be closing, unfortunately this also resutted In the £207k held in that portfolio being held in Luxembourg. We have been going through a lengthy process to have Ihls money retumed to us, however thls pro￿8$ needg lo be restarted every time there Is a change to our trustee board and we are having to submit physical documents whlch is slowlng down the Pr￿eSS 5ignfficantly. This process is still ongoin9 but we expect tha money to be retumed to us In 2026. The rest of the chariV8 funds are invested using the investment pifom) Flagstone. Thls allows us to invest our funds in low risk savings accounts, ensuring nol all of our fttnds are held one provider, whilst still ensuring a good retum on investrnent. This has enabled us to invesl the funds ring-fenced for the rebulld project in a mix of Instant a¢¢es$ and short-notlce accounts wilh Interest rates ranging from 34Y¢.

Royal Soclety For Th• Prevontlon of Cruelty To Animals, Yorft, Harrogate and Dlstrlct Branch (Operatlng a$ RSPCA York, Harrogato and Distrirt BranGh) Trustees, Rfjport For the year •nd•d 31 D•¢•mber 2025 Sts¢gment of Tru8t¢e$' re$ponslbllltles The Trustees are responsible for preparlng Trustees, Report and the financial statements in accordan¢e th applicable law and United Kingdom Accounllng Stsndards (United Kingdom Generally Accepted Accounting Practice). The law appllcable lo chaTiiies in England and Wales requlres the Trustees to prepare financial statements for each flnancial year which givo a true and fair view of the Stale of affairs of the charity and of the incoming resour(8s and application of rosource8 of the charlty for thal year. In preparfng these financial statement8. the Trustee$ are required to: select sultable accounting polici8s and then apply them consistently; observe the m9thods 8nd principtes in the ChariUes SORP., make judgements and estimates that are reasonabla and pmdent.. stste vthether applicable accounting standards have been followed, subject lo any material depariures dlsclosed and explained in the financial 8latements' and prepare the financial stalemenis on the going concem basls unless M ts inappropriate to presume that the cha￿ty will Gonlinue in operation. The Trustee8 a￿ responsible for keeping sufficlent accountlng records that discbse with reasonable accuracy at any time the flnandal position of the charity and ena￿e tham to ensure that Ihe finan￿al statements comply with the Charltles A¢t 2011. the Charity (Accounts and R8POrts} Regulallons 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charty and hence for taking r8asonable steps for the preventlon and dotection of fraud and oth8r irregularlbes. The Trustees Report was approved by the Board of TDJStees and slyned on Its behalf by". ,)_ 1J Li Mr L Latham Trustee Date: 10

Royal Socloty For The Preyontlon of Cruelty To Anlmab, York. Harrogale and Dlstrlct Branch {Operatlng as RSPCA York. Harrogato and Dlstrlct Branch) Indepèndent Audltorfs Report To Thg Truste•s of Royal Soclety For The Prevonlion of Cru•lty To Animals, Yorf(, Harrogato and Dlstrlct Branch For the yèar onded 31 Decembgr 2025 Oplnlon We have audited the financial ststements of Royal Scrtiety For The Preven￿On of Cruelty To Animals. York, Haffogate and District BTanch (the 'charily'l for the year ended 31 December 2025 whlch comprise th6 Statement of FinanGial Activities, Balan¢* Sheet, Cash Flow Statement and Notes to the finanGial stal8ments. induding a summary of significanl a¢¢ounting policles. The financial reportlng framework that has been applied in their preparation is Unile(l Kingdom Accountlng Standards, comprlsing Charflles SORP- FRS 102 'The Financial Fieporting Standard applicable in the UK and Republlc of Ireland. and appluble law (United Kingdom Generally Accepted Accounting PraGtice). In our opinion the financial statements., give a tru8 and fair view of the state of the charty's affalrs as at 31 Dec8mber2025 and of its in¢oming resources and application of ￿OurCeS. including Its It￿Orne and expeThYiture for the year then ended., have been properly prepared In accordance with United Kingdom Generally Accepted Accounting Pracllce; and have been prepared In accordanc8 with the requirements of the Charhles SORP FRS102 (October 2019) and th8 Charlli8s Act 2011. Bas18 for oplnlon We conductod our audrt in a¢ix)rdance w￿h Intemational Standards on Audtting {UK) {ISAs {UK)} and applicable law. Our rgsponsibililies underthose standards are further descrlbed in the Auditor's Trsponsibilities ft)r the audit of the financlal slatements sectlon of our repo￿ We are Independent of the charity in a¢cordance with the ethical requirements that are relevant to our audlt of the flnancial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other elhlcal responsibllllies in accordan￿ with these requirements. We believe that the audlt evldence we have obtained is sufficient and appropriate lo provid8 basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have conduclod Ihal the trustees, use of th8 gcing concern basis of accounting in the preparation of the finan¢ial statements is appropriate. Based on the work we have perfomied, we have not Identified any materlal uncertalnti6s relating to events or 00ndit￿n$ that, indiwdually or col￿tIVe1y, may cast signthcant doubt on the cha￿ty'S ability to continue as going concern for a period of at least Iwelve months from ￿en the orlglnal financial statements were authorised for issue. Our responsibilities and the responsibilities of the truste8$ with respecl lo golng concèm are described in the relevant s8clion8 to this report. Other Infomiatlon The trustees are ￿SPOnsIble for the other Infonnatlon. The other infomiation comprises the information included in the annual report. other than the flnancSal statements and our auditor's report thereon. Our opinion on the finan¢ial statements does not cover the other infomiation and, except to the extent othemse explicilty stated In our report, we do not express any fomi of assurance conclusion thereon. 11

Royal Society For The Preventlon of Cruelty To Anlmals, York, Harrogate and D16tr1ct Bran¢ (Oporating a$ RSPCA YorK Harrogate and Dlstrlcl Branch) Independent Auditorfs Report To Tho Tru$t•es of Royal Socigty For The Prfrventlon of Cruglty To Anlmals, Yorf(, Harrog•l• ind District Branch For tho yoar onded 31 Docembor 2025 (¢ontlnued) In conne¢lion with our audit of the finan¢lal slatements, our re$ponsibilty is to read the other information and. in dolng so. consider whether the other information is materialty inconsistent with the finan¢ial slatements or our knowledge obtained in the aud￿ or otheNk8e appears to bg materialty misstated. W we idgntfy such materlal inconsistencies or apparent mat&rial misslatem8nts, wg are wuired to determine whether ther8 is material misstatement in the financlal statements or a material misstatsment ofthe other informaiion. If, basgd on the work we have performed, we conclude that there iy a malgrial misstatement of this other information. we are required to report that fact. We have nothing to report in thls ￿gard. Matters on Tlthlch we are requlred to r¢port by exception In th8 Ilghl of our thowledge and urKlerstsndlng of the charity and its gnvironment obtained in ¢ours• of the audtt. we have not identified material mlsslatements in thè Trusteas, Report. We have nothing lo re￿rt in respect of the following matters where the Chariti8s Act 2011 requires u$ to report to you ￿. In our opinion.. adequate accounung records have not been kep( or r8tums adequate for our audit have not been recdved from branches not vistted by us" OT thg financial Slalements aro not in agreement ￿th the accounts'ng records and retumg: or certain dlsclosures of trustees remunerallon specified by faw are not made" or we have not receiv8d all the informats'on and explanallons we require for our audit. RosponsibllEties of tfUSto95 As ex ￿aIned more fully in the Statement of Trustees. Respon51bllltles (set out on page 10), the trustees are resFKfynsible for the weparation of the financial statements and for belng satisfied that they gwe a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparation of financial ststements that are free from material mwtalement, whether duè to fraud or error. In preparing the financial slatemenls. thè trustees are responsib￿ for assassing the charlty's abllity lo wntinue as a going ¢on¢ern, disclosin9, as appli¢ablg. matters related to going concern and using the going ¢on¢ern basls of accounting unless the trustees etlher intend to liquidate the charity or to cease operations, or have no reallstic aKernative but to do so. Aud5toVs responslbllltie$ for th• audlt of th• financial statements We have been appointed as aud￿Or und8r section 144 of the Charities Act 2011 and rewrt In accordance wllh the Act and rèlevant regulations made or hawng effect ther￿nder. Our objectives are to obtain reasonable a$$urance about wh&thèr th8 financial statements as a whole are freg from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarante8 that an audit conductsd in accordance with ISAS {UKI will a￿ayS detect a material misstatement when it exists. Misstalements can arfs8 from fraud or error and are considered materlal W. individually or in the aggregata. they could reasonably be expected to Influen¢e the economic decisions of users tsken on the basis of thes8 finanaal ststem&nts. A further description ol our responsibilities is available on the Fin8naal Reporting Council's wgbsitg at v.frc.org.uklaudf(orsresponslbllltlas. This description forms part of our auditorfs report. 12

Royal Soclety For The Preventlon of Cruelly To Anlma18, York, Harrogate and District Branch {Operatlng as RSPCA York, Harrogate and Dlltrfct Branch) Independent AudStorf$ Report To The Trustees of Royal Soclèty For The Preventlon of Cruelty To Animals, York, Harrogat• and Dl$trlct Branch For the year ended 31 December 2025 Icontlnugd> Capability of the audlt In detectlng Irregularities. including fraud Irregularities, including fraud, are instances of non-compliance whh laws and regulalitins. We design procedures in lin& our responsibilities, outlined above, to detect materlal misstslements in respect of irregulariti$s, In¢ludlng fraud. The key laws and regulab'ons we have consldered in this Gontext includ8d th8 Charites A¢t 2011. employment and tax legiskition together wtth th8 Charltles SORP FRS 102 (October 2019}. In addition, we have considered provisions of other laws and reguLgtlons that do not have a di￿¢1 effect on thg rinancial ststements but compliance with which may be fvndamental to the chaiity's ability to operate or to avoid a materlal penalty. The extent to which our procedures are capable of detecting irregularilies, in¢ludlng fraud is detailed bebw: Using our goneral commercial and sector gxpori•n¢e and through digCUS8ion$ with Ihe trustees and other management, we identified areas of laws and regulations that could reasonably be exp8cted to have a material effect on the financial statements as well as those arising from management's own assessment of lh8 risks that irregulariles may occur either as a result of fraud or error. We 6xamlned the charity's regulalory and legal ￿rreSpondenCe and discussed with the trustees and other management any known or suspected instsrKes of fraud or non-compllance with laws and regulations. We communicated and discussed Identified laws and regulations and potential fraud risks with all engagement team members and remained alert to any indiGations of fraud or non-compliance with laws and regulatlons throughout tha audit. In addressing the risk of management override of controls. we tested Ihg appropriatèness of joumal entrl8s. We also challenged assumptions and judgements made by management in their significant accountlng estimates andjudgements. We also dlscussed related paty relationshlps and transaclion¥ involving them. There ar8 inherent limiialions in the audit procedures described above and the further removed non- compliance with laws and regulation$ Is from the events and transadions reflected in Iha financial statements, the less likely we would be¢ome aware of it. AL￿, the risk of not detecting a material misslatsmgnt due to fraud is higher than the risk of not detectlng one from error, as fraud may invofve deliberato conc8alment by, for example, forgery or Inten￿Onal misrgprasgntation, or through collusion. othor mattars Corresponding figures are presented and the prior year financial statements w8ie not audited. Sufficient and appropriate audll evidence has been obtained to ensure that Ihe op8ning balances do not contaln mlsstatements that materially affert the current Per￿dS ffinancial statements. 13

Royal Soclety For Th Prèvèntion of Cru•lty To Animals, YorK Harrogate and DlslrlGI Branch (Operating as RSPCA York. Harrogat• and District Branch) Independent Auditorfs Rgport To The Trustees of Royal Socioty For The Prewntion of Cruelty To Animals, York, Ha￿Ogate and Dlstrict Branch For th8 year onded 31 December 2025 Icontlnued) Use of our roport Thi8 report is made sol8ty to the charity is trustees, a$ a body, in accordance with section 144 of the Charttles Ad 2011 and rggulalions made under section 154 of that Act. Our work has been undertaken so that we mlght stale to the trust8es those matters we are required lo ststs to trustees in an auditorfs report and for no other purpose. To the fijllest e￿(ent pernitted by law, we do not accept or assume responsibility to anyone other than the Gharity and its trustees as a body, for our2uditwork, forthis report. or for the opinions we have formed. Brown Buuer Chartered Accountants and Statutory Audilor Leigh House 2&32 St Paul's Street Leeds LSI 2JT Date.. Brown Buller is eligib18 for appointment as auditor of th8 charity by virtue of its eligibilty for appoinlmenl as auditor of a company under section 1212 of the Companigs Act 2006. 14

Royal Soclety For The Prevantion of Crublty To Anlmals, YorK Harrogate and Distrid Branch (Operating as RSPCA York, Harrogat8 and District Branch) Statement of Financial Activities includlng Income and Expendltur¢ A¢count For the Year Ended 31 December 2025 2025 2024 Notes Income and fyridowmonts from: Donations and legacigs Chatitabl8 acliviligs Other trading acltvitig¥ Investments 566.449 324.778 391.774 53.544 442,663 274,928 374,281 17,328 Total incomo 1,336,545 1,109.198 Expenditurn on: Raising funds Charitable activitie$ 257,891 764,027 213.867 811.547 Total expendlture 1,021.918 1,025,414 Net mov•m8nt In funds 314,627 83.784 Fund balances at 1 January 2025 2,141,477 2,057.693 Fund balances at 31 December 2025 2,456,104 2,141,477 All income and expgnditure for 2025 and 2024 is unrestricted. The statomenl of financial activities includes all gains and losses re￿niSed in thg yèar. All in¢omg and expenditure derive from continuing activities. Th8 notes on page5 18 to 26 fom part of these financlal siatements. 15

Royal Soclety For Thè Pr•vontlon of Cruelty To Animals, York. Harrogat• and Dlstrlct 8ran¢h (Operatlng a$ RSPCA York, Horrogats and Distri¢t Branch) Balance Sh••t As at 31 D•¢omb•r 2025 2025 2024 Notes Flxed assets Tangible assets 13 153,863 145,136 153,863 145.136 Currgnt assets Stocks Debtors Cash at bank and in hand 14 15 500 639,802 1,701,257 435,252 1,589,176 2,341,559 2,024,928 Cr•dltors: amounts falllng duo wlthln on8 y•ar 16 139,318) 128,5871 Net current assets 2,302,241 1.996,341 Net assets 2,456,104 2,141,477 Total funds Unreslrided funds 2,456,104 2.141.477 2,456,104 2,141,477 The financSal stslements were approved by the Truste85 on................................... 2026. Mr J Latham Trustee The notes on pages 1810 26 form part of these financial statements. 16

Royal Soclety For The Preventlon of Cruèlty To Anlmals, YorK Harrogat• and Dlstrict Branch (Opfrratlng as RSPCA York, Harrogate and District Branch) stst•m•nt of Cash Flows For the Yoar Endod 31 December 2025 2025 2024 Notes C•$h floM*s from operatlng actlvltles Cash generated froml{absorbed by) operatlons 19 89.094 407,457 Invèstlng •¢tlvltles Purchase of tanglble flxed 8s$ets Interest reGeived (30.557) 53,544 {47.329} 17,328 Ngl cash g•nèTatèd (us•d In)lfrom Invgstlng actlvltlos 22,987 {30,001) Ngt inGT•a$o1(do¢roaso) In cash and ash gquivalgnts 112,081 377,456 Cash and cash equivalents at beginning of year 1,589,176 1.211,720 Cash and cayh •qulvalents at end of year 1,701.257 1,589,176 The notes on pag8s 18 to 26 fomi part of these financial statements. 17

Royal Soclety For Th• Prevention of Cruelty To Animals, York, Harro9ate and Dlstrlct BranGh (Operating as RSPCA York, Harrogale and Distri¢t Bran¢h) Not•s to the Flnanclal Statements For th• Year Endod 31 D•¢ombor 2025 Ac¢ountlng pollcles The principal accounting policies adopted, ludgements and key sources of estlmallon un¢ertalnty In the preparation of the financial statements are as follows.. Charlty Inforniatlon RSPCA York, Harrogate and Di8trict Branch is a charity registered wlth Charlty Commlssion in EngLqnd and Wales under the reglstered number 232222. The prfnclpal address is= RSPCA York Animal Home Landing Lane York Y026 4RH 1.1 Accounting ¢onventlon The financial statements have been prepa￿d in a¢wrdanGo with Accounting and Reporting by Charibes: Staiemenl of Recommended Practice applirAble to charities preparing their financial statements in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland (FRS 1021 leffeclive 1 January 2019)- (Charities SORP IFRS 102>), tho Financial Rgporting Standard applicablg in the UK and Republic of Ireland (FRS 1021. The financial statements have begn prepared to give a true and fair view and have departed from the Charili8s (Accounts and R8portsl Regulations 2008 onty to the extenl required to provide a Iwe and fair view. This departure has invofved following Charities SORP IFRS 1021 rather than AGcounb'ng and Reporting by Chafiti8s'. Ststement of Recommended Practice effe¢tive from 1 Apnl 2005 whith has $in¢e been withdrswn. The charfty 1$ o Public Benefft Enlity as defined by FRS 102. The financial ststements are prepared in sterling, which is the functional currency of the charlty. Mon8tary amounts in these financial statements ar8 rounded lo thg nearest £1. The finan￿81 statements have been p￿pared under the historical cost Gonventv)n. The prtncipal 8¢¢ounting policies adopted are set out bek)w. 1.2 Golng concern At the time of approving the flnanclal statements, the Trustees have a reasonable expe¢tstion that the harity has adequate rgsourc95 to continu9 in operational exlstence for the foreseeable future. Thus the Trustees conlinug to adopt the going concern basis of accounting In preparfng the flnanclal statements. 1.3 Charltablo funds UnrestriGted lunds are avalablg for use at the discretion of the Truste6s In furth&r8nce of thelr charltabla obje¢tives. 1A In¢ome Income is reC￿nIsed when the charity is legally entitled to it after any performanGe wnditions have been met, the amounts can be measured reliabty. and il is probable that in¢ome will be r8coived. Cash donations ar8 recognissd on rèceipt. Other donatK)ns are recognised once the charity has been notified of the donotion, unless perft)rmance condrtions require deferral of the amount. 18

Royal Soclety For The PreventSon of Cruelly To Anlmals, York, Harrogato and DlstriGt Branch (Operatlng as RSPCA York, Harrogata and Dl8trlct Branch) Notes to the Flnanclal Statements For the Year Endpd 31 December 2025 Accounting poll¢le$ - contlnued Legacies are re¢ognlsed on receipt or otherwise rf thè charlty has been notffied of an impÈndlng distribution, the amount is known, and receipt is 8xpected. If Ihe amount i8 not known, the legacy is troaled as a contingenl asset. In¢ome from govemment grants and olher grants is ￿COgnIsed when the charlty has entitlement to the funds, any perfomiance conditions have been met, it 1$ prcoable that the Income wlll be received and Ihe amount can be measured reliabty and not deferred. 1.5 Expendlture Expendf(ure 18 recognised once Ihere is a legal or constructfve obligatlon to mako payment to 8 third paty. It Is probable that settlement will be requlred and the amount of the obligation can be measured reliably. Expenditure includes attributab￿ VAT whlch cannot be recovered. Expenditure is classified under the followlng actlvlty headlngs.. Charitable actwily comprises those ¢osts Incurred by the charty in the deliveran¢e of its actlvlOe8 and seNces for its benefi¢iaries. It Includes both costs that can be directly alknated to such activities and those costs of an indirect nalure nec8ssary to suptth them. Cosl of rising funds comprisèy the costs of running the charity shops. SupF<Jrt costs include those ¢osts whlch cannot be directly attributed to a particular he8dlng. and include the governanee ¢osts of the charity. These are alkKaled to the relevant 8Ctivlty based on usag8 and staff time assoelated wlth each aciivity- 1.6 Tangibl• fixed as$et$ Tangible frxed assets are Inltially measured at cost and subsequently measured al cost or valuation. n8t of depreclailon and ary impaimient1088es. Depreciation 18 recognised so as to write off the cost or valuatlon of a888ts18ss their residual values over thelr usefijl lives on the following bases: Freehold land and buildings Improvements to property Animal home equipment Shop and offi¢e equlpmant Fixtures and fft1Sngs Motor vehides Stralght Ilne over 25 years Straight line over 10 years 20•1• on a reducing baknce basis 20•10 on a reducing balan¢e bagls 20910 on a ￿ducIng balance basls 25% on a r8dudng balance basls The gain or loss arising on the dlsposal of an asset Is d8lermlned as the dlfferencg between the sale proceeds and the oarying value of Ihe asset, and Is recogntsed in Ihe statement of finan¢ial activities. 1.7 Impalrn)•nt of Ilx•d assets At each reportlng end dale, the charlty revlews the Garrying amounts of its iangible assets to determine whether there is any IndIca￿or$ that those assets have suffered an impaim)ent basis. If any suth indication exlsls, the recoverable amount of thg aS5el18 estlmaled in order to detenning th8 extent of the impairment k)ss (if any). 1.8 stock5 StOGks of l)ought in goods are valued atthe lower of cost and estimated Selling price less costs lo complele and sell. It is impractral to estimate the fair value of goods donated for sal8 in the charity's shops due to the high volume of these itgms and to include it on the ba18nce sheet. The value of these goods to the charity is instead recognised when they are sokl in the shops. 19

Royal So¢ioty For The Prevontlon of Cruelty To Animals. York, Harrogate and Dl$trlGt Bran¢h {Oporating as RSPCA York. Harrogats and District Branch Not•$ to th• Financlal Statomonts For tho Year Ended 31 Docembar 2025 A¢countlng pollcies- Gontlnuod 1.9 Cash and cash aqulvalents Cash and cash equival8nts include cash in hand. deposhs held at ¢all with banks, other short-tem liquld investrnents wth original maturities of three months C￿ less. and bank overdrafts. Bank overdrafts are shown wi¢hin borrowings in current liabilitie8. 1.10 Financlal instruments The charity has elected to appty the provisions of SeCtIc￿ 11 '88$k Financlal Inslruments, and Sectlon 12'0ther Financial Instruments Issues, of FRS 102 to all of tts financial instruments. Financial instruments are recognised in the charity's balance sheet vthen the chaw becomes paty to Iha ¢ontraclual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented In the finandal ststements. when there is a legally enforceable right to set off the recognised amounts and Ihere Is an Intentlon to settle on a net basis or to realise the asset and settle the liability simultaneousty. 88s1¢ flnan¢lal assets BasK financial assets, which inGlude debtors and cash and bank balances. are inltialty measured at transaction pri(* in¢luding transaGts'on cost5 and are subsequenuy carried 8t amortised cost using the effective interest method unless the 8Trangemenl constitutes a financing transaction. where the transactlon is m8asured at the present Value of the fvturo reGeipts discounted at a market rate of interest. Flnanclal assets classlfied as receivable within yoar ar8 not amortised. Impalmient of flnanclala$$ets Flnancial assets, other than those held at fair value Ihrough income and expenditure. are assessed for indicators of IMpaI￿nent at each reportlng date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash Ilows have been affected. If an asset 15 impairgd, Iha impaimiont loss is the drff&rence betsve8n th8 Carrying 8mount and the presenl value of Ihe estimated cash fbws discounted al the asset's ulglnal effective interest rate. The impairment 1055 is reGtynised in nel inGomel(expenditure) for the year. there is a de¢xease in the impainnent loss arising from an event occurdng aft8r the lrnpalmienl was re¢c¥Jnised, the impairment is ￿Versed. The reversal is suGh that the current carrylng amount does not exceed what the carrying amount would have been, had thg impaiment rtot prevlousty been recognlsed. The impairment reversal 18 recognised in net inGomel(gxpgnditure) for the year. l)•recognition of financial assets Financial assgts are derecognised only when the contractual rights to the ¢a$h flow5 from th¢ assot gxpirg of are $gtt18d or whgn the charrty transfers the financial asset and substsnb'ally all the risks and rewards of oW￿ershiP to anolhgr entity, or rf some signrficant risks and rewards of ownership are relained but control of the asset h8$ tranyferred to another paty that is able to S811 the asset in its entirety to an unrelated third party. Bask fl￿an￿al liabllltles Bas￿ financlal liabilib'es, including creditors and bank 108r￿ arè initially rocogni$od at transaction price unless the arranggrnent conslitules a financing transaction. wherè the d8bt instrument is mèasur8d at the present value of the future payments dlscounled at a martet rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt Instruments are subsequenty carried at amortlsed ¢ost. usiw the effective interest rate method. 20

Royal Soclety For The Preventlon of Crnelty To Anlmals. York, Harrogate and Distrlct Branch (Operatlng as RSPCA York, Haffogat• and Dlstrlct Branch} Notes to the Flnanclal Statements For the Year Endod 31 Decembèr 2025 Accounting poll¢le$ - contlnued Trade credilors are obligations to pay for goods or servlces that have been acquired in the ordlnary course of operations from suppllers. Amounts payable are classified as cajrrent liabilitses rf payment Is due wlthin one year or legs. Ir not, they are PT85ented as n0￿CUrrent Ilabilitie5. Trade Gredit￿8 are recognised inTbally at transaction pn'ce and subsequentty measured at amortised cost using the effectSve interest metbod. D•re¢ognltlon of Ilnanclal Ilabllftles Financial liabllltles are derecognised when the dMrfty'$ ¢onlra¢tual obligations expire or are dlscharged or ¢an¢elled. 1.11 Taxatlon RSPCA York. Harrogate and Dislri¢t Branch Is a registered charity and as such Is potentially entitled lo tsx exemptlon under Section 256 of the Taxatlon of Chargeable Gains AGt 1992 In respect of incomg and galns arlsing. 1.12 Employee beneflts The cost of any unused holiday entltlementlg recognised in the period in whl¢h the empbyeg's $eNi¢es are received. Temiination benefits are recogni8ed immediately as an expgn$6 when the charity ￿ demonstrably committad to t8mlnate Ihe employments of an ernploye¢ or to provlde termination b8Dofits. 1.13 Retlrnmont b•n8flts Payments to dafin8d o)ntrlbulion retirement benefit schemes a￿ charged as an exper￿ as they fall due. 1.14L¢aBes R8ntals payable under operating leases. includlng any ￿ase incentives reGeNe(I, aro charged as an exp6nse on a straight lin8 basis over Ihe term of the relevant leas8. Crltlcal accounting •stimat8$ and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumpllons aboutthe carrying amount of assets and liabiltties that are not readily apparent from other sources. The estimates and a$so¢iated assumptions are based on historical expedence and other factors that are considered to be relevant. Actual results may dtffer from these estimates. The estimates 8nd undertylng assumptlons are reviewed on an ongoing basis. Revlsions to accounting estimates aro recognised In the period in which the estimatè is revised where the revision affects only that period, or in the perfod of the revlslon and frjture periods where the wi8ion affects both Current and future periods. After revw th8 Tnjstees consider that there are no crilical estlmales and asSumpti￿S which have a slqnifficant rlsk of causing a material adjustment lo the carrylng amount of assets and liabilities within the financlal statements. 21

Royal Society For Tho Preventlon of Cruelty To Animal$, YorK Ha￿09a1 and DlstrfGt Branch (Operating as RSPCA YorK Harrogat• and Dl$lrl¢t Branch) Note3 to the Flnanclal Statements For the Year End•d 31 De¢omber 2025 Donatlons and gacles 2025 2024 Donations and gifts Legacies re¢eivable 179,811 386.638 155,831 286,832 566,449 442.663 4 Charltable actlvltles 2025 2024 Boarding fees Re-homing fees R8nts Sundry Income Grants recelved 172,791 111,208 5,040 5,491 30,248 169,468 90,396 4,920 142 10,000 324,778 274,926 Other IrJding aGtivitios 2025 2024 Shop income Fundraising events 349.795 41.979 334,934 39,347 391,T74 374.281 Investmènts 2025 2024 Intere8t recer¥able 53,544 17,328 Raislng funds 2025 2024 Tradin costs Operatlng chartty shops Staff costs 61,307 196,584 61,552 152.31 S 257,891 213.867 22

Royal Soclety For The Preventlon of Crnelly To Animals, York, Harrogate and Dlslrlct Branch (Oporntlng as RSPCA York. Harrogate and Di8lTiGt Brnnch) Notes to th• Flnanclal Statements For th• Yèar End•d 31 Da¢emb•r 2025 Charilabl• activltles 2025 2024 Staff costs Depreciation Rates and water Insuran Light and heat Telephone Postage and stallonery Sundries Faeding and b&ddlng Claaning, laundry and waste disposal Vets fees and m8dicln8 Motor exp8nses Repairs and renewals Legal and professional Stsff training and recruitment Loss on disposal of fixed assets 449,736 21,469 13,622 8,029 52,028 5.741 2.110 25,476 6.294 36.497 70.613 5,140 20.547 3.490 462,963 45,386 13,403 3,308 53,618 3,341 1.865 23.455 7,045 41,082 69,918 1,593 20,224 15.616 738 8.667 721.155 772.222 Support costs {see not8 91 42,872 39,325 764,027 811,547 Support Costs 2025 2024 Management Finance Fees paid to the Auditorl Independent Examln6r Audiu IE fee Accountancy fees 8,584 25.153 6,315 24,310 7.980 1.155 7,600 1,100 42.872 39,325 10 Trustees None of the Truslees12024.' no Trustees) lor any persons Connected with them) receivod any expenses. remuneration or b8nefrts from the charity during the year. 23

Royal Socl8ty For The Prevention of Cwolty To Anlmals. YorK Harrogate and Dlstrl¢t Bran¢h (Oporatlng a8 RSPCA YorK Harro9ate and Dlstrlct Brnnch) Notes to the Financial Statements For the Year Ended 31 December 2025 11 Employ8es Numberof employeès The average monlhty number of ernployegs during the year was.. 2025 Number 2024 Number Animal centre managers Animal care centre and other staff Charity shop managers Charity Shop stsff Branch manager Branch retail manager 15 14 28 Employmont ¢o$ts 2025 2024 Wages and salaries Social security costs Other pension cost8 582,139 50,554 13,627 562,449 36.953 15,876 646,320 615,278 Key Management Personnol are the Branch Managers, Animal C8ntre Manager and Retail Managgrs. During the y9arth8 charity's kgy manag8m8rt pgrsonn81, comprising 5 indNiduals, rgcowed romuneration of £105,15312024.. £96,394 comprising 5 indNidu8ls). There were no ern￿OYeeS wh)se annual remuneration was £60.000 or more {2024: No employees). 12 Taxallon Th8 charity is exempt from lax on incomg and gains falling within section 505 of the Taxes Act 1988 or se¢fjon 252 of the Taxa￿on of Chargeable Galn$ A¢t 1992 to the ext•nt that these are applled to its charitsble oblectlve$. 24

Royal Soclety For The Prevantlon of Cruèlty To Animals, YorK Harrogalo and Dlstrf¢t Branch Ioporatlng as RSPCA York, Harrogate and District Branch) Notes to the Flnanclal Statements For the Yoar Endod 31 Decembor 2025 13 Tangible fixed assgts Freehokl Animal Shop Flxtures land and Improvements home and office and Motor buildings to property equipment equipment fittings vehic Totsl Cost At 1 January 2025 Additions Disposals 859,874 29,406 20.116 77,597 526 (928} 81.280 625 4.502 17,759 1.C61.128 30,557 1928) At 31 December 2025 B89,280 20.116 77,195 81,905 4.502 17,759 1,090,757 Depreciation At 1 January 2025 Depreciauon eharge in the year Disposals 749.173 13.611 20,116 69,962 1.546 66.645 3.030 1,988 503 8.108 2.779 915,992 21,469 {567) {567) At 31 December 2025 762,784 20,116 70.941 69,675 2.491 10.887 936,894 Carrylng amount At 31 December 2025 126,496 6,254 12,230 2,011 6,872 153,863 At 31 DecemÈer 2024 110,701 7,635 14,635 2.514 9,651 145,136 14 Stocks 2025 2024 Finished goods or consumables for resale 500 5C4) 15 Debtors 2025 2024 Trade debtors other debtors 40.191 599,611 58,276 376,976 639,802 435.252 25

R¢yal Soclety For The Prevenllon of Cruolty To Anlmals. YorK Harrogate and Dlstrlcl Bran¢h (Operating as RSPCA YorK Harrogate and Distrid Branch) Noto$ to tho Financial Statemonts For the Year Ended 31 December 2025 16 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other creditors 29.774 9,544 23,887 4,700 39,318 28,587 17 Opéraling l•a$o ¢•mmitm•nts Al the ￿portIng end date the ¢harKy had outstsnding ¢ommltments for futur• minimum lease payments under non-¢an¢ellable 0￿rating leases, whlch fall due a$ follow$'. 2025 2024 Wkhln one year Be￿en two and fSve years Over five years 33.000 62.563 15.000 48.750 86.563 24.000 110.563 159,313 18 Related party transactlons The charity an affiliated branch of the Royal SoGiety for the Prevention ol Cruelty to Animals {RSPCA) IchÈrty reglslration number 219099} and 1$ governed by the RSPCA Branch Model Rules. Durfng the year the Chartty recelved grant$, donatlons and olher Income from the RSPCA of £215.760 {2024: £228.020) and made purchases of £5.211 {2024: £2.551} from Ihem. There are no other related paty transactions In th8 curr8nl or prevlous year. 19 Cash genoratsd from operatlons 2025 2024 Surplus fty Iho y08r 314,627 83,784 Adjustments for. Depreciation of tangible fixed assets Investm8nt income recognised in statement of financial activities Loss on disposal of assets 21.469 153.5441 361 45,386 (17,3281 5,757 Movements in worklng ¢apilal'. Decreasel(increase) in deblors Decrease in crwjltors 1204,550) 10.730 294.451 (4.593) Cash generated fromllabsorb8d by) operations 89.094 407.457 26

Brown Butler Chartered Accountants Leigh House 28-32 Sl Paul's Street Leeds LS12 Dear Slrs RSPCA YORK, HARROGATE AND DISTRICT BRANCH LEThER OF REPRESENTATION FOR THE YEAR ENDED 31 DECEMBER 2025 This réprgsontatlon letter is provided in conneclion wilh your audit of the financial stat8menls of RSPCA York, Harrogate and District, the charity for the year ended 31 December 2025 for the purpose of expressing an oplnlon as to whether the financial stateTnenls give a true and fair vS8w of the results and financial position of thg charity In accordance wllh th8 Charities Act 2011 arKI United Kingdom A¢¢ountlng Standards {Uniled Kingdom Generalty Accepted Accounting Practice). The following repr8s8ntallons are made on the basls of enquiries of managementarKI st8ff with r61evant knOw￿dge and 8xperfence such 88 we consider ne¢essary in connection with your audit of the charity's financial statements for the ygar ended 31 Dec8mber 2025. These enquiries have included inspection of supporting documentation where appropriale and ar8 sufficient to satisfy ourselves that we can make each of the following representations. All repr8sentalion8 are made io the best of our knowledge and belief. Financlal Statgmgnts 1. We have fulfilled our responsibiliti&s as Iruslees as set out In the temis of your engagement letter dated 19 February 2025, under the Charities Act 2011 for preparing financial statements in accordan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢￿PIed Accounting Praclicel, for being satlsfied that they give a true and fair view and for making accurate representations to you. 2. The methods, data and $ignfficant assumptions us9d by us In maklng accountlng estlmates, and their related disclosures, are appropriate to achigv9 r9cognition, measurement and dlsclosure that is reasonable in the Context of tho applicablg financial rgPOrting framework. 3. Wo have no plans or intontions that may materially alter the Garying value and where relevant tha fair valug mgasurements or classffi¢ation ol assets and liabilities refieGled in the financial ststements. 4. Wg have disclosed all knowm actual or possible litigation and daims whose effects should be consid6r8d when preparing thg financial statements and these have boen disclosed in accordancg with the requirements of acc(￿nting standards. 5. Related party relationships and tr¥nsa¢tion$ havg been appropriatety accounted for and dis¢bsed in the financial statements. We have discbsgd to you all relevant infonmation concerning $u¢h relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standard$ requirem8nts. 6. All events $lnce the balance sheet date which require disclosure or which would matsrially affect the amounts in the flnanclal statements have bo8n adjusted or disclosed in the financial ststeménts. 7. We conflmi the adjustments made to the financial statements during the audit as sat OLrt inApp8ndix

  1. Wg confirm the financial statements are free of material misstatements, including omissions. We baliav9 that Ihosg uncorr8Cted mis6tatements identif￿d during th8 audit ar6 immaterial both individually and in aggregate to the financial statements as a wholg. Alist oftheso tlems is included in Appendix B to this letter of rep￿SentatIon. together with our reasons for not correcting them.
  2. We believe that the charity's financial statements should be prepared on a going ¢oncem basis on the grounds that current and future sour¢es of funding or support wll b& rr￿8 than adequate for the charity's needs. We also confirm our plans for future action(s) required to enable the chanty to conllnue as a going concern are feasiblg. We have considered a period of not1gS$ than twelve months from th8 dale of approval oflhe financlal statements. We believg that no fvrtherdlsclosures relating to thg charity's abilty to conlinuo a$ a going concem need to be mad8 in the financial stalemenls.
  3. We b81ieve that the debtor balance of £207,198 with Clerical Medical remain¥ recoverable. Infomiation Provided
  4. All accounting records and relevant inft)mation have been mad& available to you for the purpose of your audit. We have provided lo you all olher infc¢mation requestgd and giv8n unrestricted acc8SS to Porsons wthin Ihe entity from whom you havg daemed it necessary to request information. All other re¢ords and related information. including minutes of all management and trustee meetings and corresponde￿6 with Th& Charity Commission have been made available to you.
  5. All the tran$a¢tlons undertaken by the charlty have been property reflected and re¢ord8d In th8 a¢countlng re¢ord$ and are reflected In the financial statements.
  6. We acknovAedge our responsiblllty for the design, implementation and maintenance of Intemal controls to prevent and d8tecl fraud and we believe we have appropriately fijlfllled Ihose responslblllues. We have disclosed to you the results of our assessmenl ofthe risk that the financial statements may be materialty misstated as a resurt of fraud.
  7. We have d18c108ed to you all InfO￿atIOn in relation to fraud or SUsp￿d fraud that we are aware of ané that affects the entity and involves, management. employees who have a slgnifiGant role in Internal control, or others, where fraud could have a material effect on the flnancial statements.
  8. We hayg disclosed to you 811 infomatson In relation lo allegations of fraud, or suspected fraud affecting the entity's financial statements communlcaled by gmployges. former employees, analysts, regulators or olheTS.
  9. We ￿nfirrn that w8 ale not aware of any posslble or actual instance of r￿n<0mpli8ft¢e with those laws and regUla￿OnS whlch provlde a legal framework within which the ¢harity conducts Tts business and whlch could affect the financial ststements. The Gharity has complied with all aspects of contractual agreements that could have a material effed on the financial statements in thg event of non-compllance.
  10. We confirm that we have disclosed io you the identity of the entity's related parties and all related party relatv)nships and transa¢tion$ relevant to Ihe charty that wg are awar8 of.
  11. The ¢harty has sats'sfactory title to all assels and there arg no liens orencumbrances on the charity's a$$ets, ex￿p1 for those that are disclosed in the notes to the financ5al ststements.
  12. There are no liabilities. cOnting￿t liabilit￿S orguarantee8 to third parties otherthan those disclosed in the financial ststemenls.
  13. The charity has at no lime dufkng the year entered into any agreement, transaction or agreement to provide credit facilities (in¢luding loans. quasl loans or credit transactions) for truste8s, nor to guarantee or provide Security for su¢h matters, except as disclosgd in the financial statements,

  14. All grants, don8tlons and olherincome. thg Trceipl of which 1$ subjectlo specific lenns orconditions, have been notified to you. Thero have bggn no b￿8￿$ of Items or ¢onditions in the application of such incom8.

  15. We acknowledge our18gal responsibilities regaréing disclosure of infofmetion to you a8 auditor8 and confirm that so far as we are aware, there is no relevant audit infomiation needed by you In connection with preparing your audit report of which you are unawarè. Each trustee has taken all the sl8PS that they ought to have taken as a director I trustee in order to make themsefves aware of any relevant audit information and to e$tsblish thal you are aware of that Informallon. We confirm to thg best of our knowledge and belief that the above reprgsentations are made on the basis of enquiries of management and staff wtth r81evant knowledge and experience and, where approprialg, of inspection of Supporting documentation sufficlent to satisfy oUrSe￿eS that we can properly mako each of the above repre$ontations to you. Yours faithful Signed on behalf of the board of directors I Irusteeg by.. .. Trustee .. Tru8tee Charity Name: Roy81 So¢iety for The Prevention or Cruelty To Anlmals, York, Harrogate and District Branch Charity Number: 232222 Charity Address: RSPCA YorkAnimal Home Landing Lane York Y026 4RH

Appendlx A The folbwing are a summary of th8 agre8d adjuslments made to the flnancial statements during lh8 audit.. Current year adjustments: Surplus for the year per manapment accounts 32,063 Adju8knent 1- The reversal of pric* wr18ga¢y accrued Incom& 1113,679) Adjuslment 2- ￿rrent year legxy income adjustment 364,588 Adjustment 3- intsrest re¢eived (Flagstone accounts) 31.657 Roundlng (2> Surplus for Ihe year por final financial statemfrnts 314,627

Appendix B The following are a summary of unadjusted non-trrvial errors identir￿1 durirvJ the audiL' Arnas Affected Reason not adlu81ed Unadjusted error 1 Incomelbankfinterest ree Not m8terial Being the under accrued audit fee Dr Audr( fee Cr Acuuals 3.710 (3,710) Net Impact on surplus of unadjusted audit errors (3,710)