REGisfEREDCHNRifi NUMBER: 121023S REPORTOF THETrUSTEES AND FINANCIALSTATEMENTS FOR TrIE YEAR ENDED 31ST DECEMBER 2025 FOR RSPCA LEEDS. WAKEFIELDAND DISTPJCT BRMCH CIO Thomascoombs Limf(ed StÈtutoryAuditor thartered Accountants 3365 The PentaEOTr Century Wov Thorpe Park Leeds We5tY¢¥*shire LS15 8ZB RSPCA LEEDS, WAKEFIELD AND DISTrICT BRANCH CIO CONTEKf5 OF THE FINANOAL STATEMENTS FOR THE YEAR ENDED JIST DECEMOER 2025 PaEe Reference ond Admlnlstratl¥e Dtt*ils RepOrt0ft￿7rnrt 2 to 16 Rewrt of the IndtpendentAudltors 17 to 19 Statement of Ffjmnclal Attivities 20 alabKe Shett 21 Cash Nowststemetht 22 Notes to the C•th FILv4Slatement 23 Noies tothe Financial Ststernents 24 to 34 1>etal￿d Ststement of Nnanctal Act[¥￿￿1Q5 35 to 37 RSPCA LEEDS, WAKEFIELDANO DisfRicf BRANCH CIO REFERE￿ AND ADMINISTRATIVE DETAILS FOA THE YE*A ENDED 31STDECEMBER2025 TRUThES Dchappell Kwaliev J ￿rge R Graham E w￿ding1¢ 5 8&ey G Clthson DHinchclrffe J Cvrson PRINOPALADDAÉSS Brèrpch knim3lCentye Moor Knoll Lane East ￿dSleY w&kEf￿ W￿(YOrkSh1re WF3 2DX REGIffiRED CHARifY NUMBER I210￿5 AUDITORS Th)Mas Coombs ￿M((*4 StalutoryAuLlitor Ch3rteredAccount3nts 336S The Pentsgon Centuryway Thor￿ Park weSiYork5hire LSIS 8ZB SOiKmJR5 8￿Ck5 S0￿C￿tOrs LLP City Point 29 street Leeds LSI 2HL BANKER5 Santsrtder Bootle Mersryslde L304GB Naiwest eank Iv￿lOria Place HLlbeck Leeds LSII SAN SENIOR LEAt*R5HIPTEAM Lewls-jo￿s ICEQ ACarrlHead of Retail) ASEp [Firba￿la1 CoDtfollerl S Hoyle (Hea4 of Fundra15.n8 & CommunlcatloThs M Rattray IN￿1m31 Care Mana8erl Pa8e J RSPCA LEEDS, WAKÈFIELD AND DisfRicf BRANCH ao REPORT OFTHETRUSTEES FOR THEVEAR ENDED315TDECEMBER 2025 The trustees presenttheir report %wth ihe fiDanci31 staiement5 of the charttyforthtryebr ÈrKYed 31st DetEmber 2025. The trustes h3ve adopted Lhe prow5i0DS of kcOUn￿n& and Reporying by Charities.'*ternwi ol Recornmwded Pr3£tice appli￿blE ro chèrmes pre￿11￿8 the5r accounts In accordanc￿ ￿th rhe Firpan•hl RepDrtin8 standard appIl¢ab￿ In the UK and Reptsbl￿ of Ireland IFK8 ID 2025, dve to the level of 1￿CoM@ and dEPth of opeotions the trustees have selected a ful5 detailed In addition to maintalnlng3 robust audft wtrol mechanlsm internally and continuin8to kèèpa high 5Eandard of financlal contro15 in plare. OBJEcfpvES ANDAcnvmES Obl•ths and alt The object Of Branch ￿t0 promote theworkand ¢biecDves of the NaJonal Stsciety*itPin the Branth area. lawful rneanstu wemcruehy, promote kindne5$3￿ to alleviate the suFferfngof ?nlmals Namely. tu usea The 8rartch gives priority to those anlmals w<t è 8enulne welkre need as ideniilied by Mem￿￿5 of the RSPCA lrL5pett0￿te or branch welfare team, S￿¢￿ 1￿m315￿3V the subject of an ongDI￿ C35eor rnay haw ￿en remo¥ed wlth ihe cor6Èntof anowner unaLqeto meetthE?nlmal'swekre neeth. Such inima15 recefve approwkie *etÈrinary treatment, reb3￿1[ration. tsaifjiw and rehomin8 under the directton of the Bftnrh's nlmal carestaN. Prior to rehomingall animalsare neutered. miuochippd, varc￿aled8nd treated with paras5tepreventlon. The Branch contlnue5 to opÉrate a Snlp & Chlp scfrtme, and a wellire ￿lStr￿CE scheme io wovide finantitl 5UPPOrt to tho* members of the publlton q¥alifying benefits who rn18ht othErwtse not haveth*ranlmalsneutered or microchipped. Staff arewlsted intNswork ￿ a dedlcatedteam ofvolunteer5 to whom th&Tw5tepsar@ e￿[ernety gftteful. PubN¢ btnefft All charities in E￿laThd & Wa1é5 must hèye tharltsble aims that are for the wblir benefit. It ￿ rv)( enoL*h that the RSPCA'5 work fft$ 2nlmaLs. Rithard Martin. one of thé RSPCA'5 foun(kn4 klentifled the SDclety's wlme ain as bein8 to alter the mQTal feellny of the country. Hè retQ8nised thar tsklw ¢are of 3Nmals is an es5enttsl part of any Civili5ation. Th15Still resonatesioday. Prevendn8 truelty tts anima15 pfDmtES hurnane sentiments towards 3nlma15 ￿ humankind. which invohfes motsl bewfrt to the human commvnrty as a whole Whilst this benefit is El@&r, It Is dlfficvlr to quarttify must be balanced against anv detAment. The ￿PCA,5 work bene,rtS Society. but it also provldes seDAce5 le.g. subshlised prevention treatment) aTned at helpin8 PeO￿e in need with the ¢are of their anima15. Addit￿nally. the brènch and society a￿st In animal weltsre edu¢ObOn and8uldance to yo￿n6 peO￿e artdthe￿der ILYnmunltyto help people maintaln hi8h regard for animal ¥Yelfare. The fDIIcv4ing sections of this report on the achievements and perfurmarhcÈ of the btanth destribe the branch's main èttlviiiesaNS demonstr*e the benef￿ pro￿ded to the wblic. Al our th3ritable attivities focu5 on promotlng kindnes5 and preventing or suppres*￿ crueltytoaniffl3ts and is undertakerntofurtherthese ch3ritable purposes fo¥rhepublicbenefiL In a¢cord3nce with their drtie4 pursuant to 5ethaffl 4 of the ChadtlesAct 2011, theTrustees have consldered the brarth's objects and attiyltles In the light of the Charity Commission's generdl Suldanre on ￿blIC beneffc, 'Pu￿1C berth.. the publlc benefit requirament 2013" Pa8e 2 RSPCA LEEDS. WAKEFIELDAND D15TRicf BRANCH ao REPORT OF THE TRUSTEES FOA ThE YEAR &IDEO 31ST DECEM8ER 2025 Re*tratkni and Iransfew of assets fromthe RSPCA Leeds,WakefiEld &V15tr1cteranthtothe nEwthifftabJeenthyolCIO l(hirlt*blÈ Intorporated OrKants•tionl Ourins 2024125 the Natlonalsocw Introduced the neWStr￿tture avallaUe to btsnthes ofbecomlngaCIO. The beneffts of the ctr3nge in legal entity are th3t it complies with the Ch3rity COM￿￿5￿On' 5 expectatyons of a charita￿e 5rrwure and the Irustees are no lon8er per￿nallY re5ponslble forthe chariiy.The charw no¥Y exlsts as an entllyln itself. The RsFfA L&ds Wakefield & Di5trict8ranth becarne a regittered CIO on 26thSeptember2024. During 2025, a55ets ol the branch were traTE5ferred to the CIO, jncludins tne applir*ion of TUPE to all staff memb2r4 re8%uring them of thelrc¢ntlnuous serylce and securityof empbyme Thls proces5cantske at least 12 monthsto com￿￿te dependn8on thecDm*xty of the 3550ts.There lsa requlrement to transfÈr all tharitab￿ assets, OP2n new bank accouTrts. Inforrn 5UPPOrters donors and sup￿lerS of the ch3n8es and ensure tfve trustee boards cofflplete the re5dution5 and funrtions to a{h￿e 2 new le8al entty under thelr govemance K leadershlp rol2. In the intèrim months to final tr3n5fer, both old and new tharities Èxist on the Charity Commi&%ion rew5ter. Oncethe transter is tornplète the accouDIiD& sV5tern ha5 bEEn rnoDiIDfEd fgr angTnalie& the Dld charity (an LE closed, movin8 it to the mEf8er re8i5tEr for future refereTKe for acountlngand legacy communlcatlon> The followin8 report reflecEStheactivity and athle4emenisof the branch, underth2newentltyof 3 CIO. Pubk¢Appe81 kn re$poibse topthtttlolek6yve ofthe •nim8l12024'. 521 78catF12024.. 1131 O pbbit5- IZO24.. 251 neutered animals12024". 139 anlma151 17do8s-12024.. 361 63 cats-12024.. 841 O tsbbits-12024 191 55 mlcro-ch':pwd animalsl2024'. 146 ènlmalsl I do8-12024.. 221 54 cats-12024.' t131 Q rdbbits-12024'. 111 In 2025, we ￿￿O￿tIn￿ carin$ for rehomln8 r4bbhs due to low Uptske and ri%n8 ¢OSts for smèll animal Vet￿Inary care and ser¥ic£4. Rehomlng levels are reduced due to the coll3bDration w￿h the natlonal souety to look after anlma15 requir1￿ 5pwalist cère. Rehomlng was ￿rforn1ed by other brawhe5 follfming our asSe￿Ment and beha￿our ￿annIng to enabk a nore successFul and efficient pro￿55, the[ef0rered￿fiÈ overall lime in kenrols. The LTrnch continuedto prowde accomm￿at￿n to Cats ProtectlDn undera contraet, and it will continue foranother12 month5. ID an effort to acce55 as many gJ5rain3ble opportunltles as possibl< the branch applied was awarded a bDardln8 Ikertte for both anddD85from Leedsctycountil. During 2025 cenlre-based aibptions continued for cats only and an empha515 Dn efNclency ifj rEhomlnB resulted In mali)tainin8 rehomlng levels. A nvmbw of stafl Completed the ICC Ilntern3tlonal Cat C3rel Foundatlon ¢ow5e awarded certifi￿e5 of hlevement. Thls eduration direttty irnpatt￿ PD51tively on the cits In care and how better to capacity cats With challen8inÈ behavlourreqifvrinB less humanconta¢L the Inbtheener5 but still haveda￿v￿elfè￿2neets. The thneh embath on a speoalist pllot schème for anlmals In S￿Iety t8re and came to our ¢errtr2 for speufK a55essment for homtrabilily aThd p￿parIng them tor ttsnsfer to partner rehomins centres. Many of these animals had been In ￿thVate btrardin8for extended pericwJ5and sUffe￿d from a mix of i5suesfrom cornmon ones easyto fi¥. to cgmple¥ Deed5 requiring e*censive5taff 5p.put and behavty)ur training. gi% of the doés brou8hi to us wère [raTh￿erred and rÈhDmed or stayed wlth v5 reopened ourfaolity on è small scale, On￿ aga￿. por rehomlng 3$ we The oft-lead facility. Indoor play aren3, BÈrties DIY'w?sh n Éo,. petlood b3th Èll our10¢3tion5, cofbJnued in 2025. Unfortunately. all dog beh3%iour classes and one to one courses were stopped while the btsnch re￿1￿￿ it% ffnancial dlfficuty. The animal b￿a￿l￿vIStCQncP￿trated on r￿d08S brought into the¢£rrtre underthespeci?Ilst plbt Pa8e4 RSPCA LEEOS. WAKEFIELD AND DISTrICT BRAN(H ao REPORTOFTHE TRLNEES FOR THEyE￿ ENOE031trt*CEkqBER 2025 IWAI WelFare-mThtlnuEd 8raphs below we some indiiation of W￿re rnonpy wa5 sPR￿t w￿h a to hLW dffferent 2025 was Dperatlonally and how the th3rRy had to adèpt to ￿ £hanOnR environment. Our tosts wÈrÈ m￿h reduced which erbabled us to continue some weW3re wor Ankn•lW•lhr• ¢ost 2021.2025 N￿A￿kn•1 C¥• & R•homtsytoJt ￿1. 2025 TTrndlh* XQ2 1024 Total AnlmalQr•¥L R•h￿¢￿$t 2021- 2025 TrEatmeht cost per w 2021.2025 29)￿0 ItOA)P IWD 2023 2Q3 2014 2015 Vettels &tre4ted 1￿Mall 2021.2025 Veierlnary fee$ 2021-2025 JL• 14571 1025 Page5 RSPCA LEÉD5. WAKEFIELDAND DISTRICT BRANCH CIO REPORT OFTHETRU5TEES FOR ThEVEAR E14DED315T DÉCEMBER 2025 Anlm*lWeM4re-¢ontlnued The b￿nch contlnues to Wgrk closety with the iDspectOrate and report5 C2p3dty and space èvailèbllity to the centtsl 108isttcs dppHrtMÈntto enablethe rnaxlmum use Of branch resourcesforthe bettem7enr of Bnimbl welfare. The Lwanch 3ls¢ provldesan officefor IhenorthErn 8roup of inwÈctorsand helpcats Protetiion. The Animal Centre hosts numerous att￿ltIeS and events to 8w&renw, generate incom@ and promote goocl animal care and responsible pet ownership. The centre hosts fayres. do8 wÈlks'dri¥e thru. donation thy4 corporate volunteer opportunities and J5tsanlmal care students from nearby colleges whowork pl&cementsorasvolurtÈers to enh3nce thelrknowledgÈ and career. Honey & Wlnston Zeus Jasmlne Omelette Sv Pa8e6 RSPC4 LEEDS, WAKEHELD ANO DISTRICT BRANCH CIO REPORYOFTHE TRUSTEES FOR THE YEAR ENDED3￿ DE￿MBER 2025 Team ar￿VolUrteell Thankyouto all ourteam of Anlmal CareAS>Stants, Anirnal BehavlourAl• Ile￿OrnI Do85how wewould Ilketo extend a ttu8e THANK¥OUto eweryone who yveso 8eneTouslyto all Qui appe31sfor help. We also a¢krtowled8e our re5pon51bilities in relation to receivlns &)Dations and beln8 contacted by p￿n9 In vulnerable clrcumstances. We apply the BRUCE protocol and recoBniSÈ that dDnors may employ an 35s1thnt to look 3fter thetr afklrs or have Powerof Attcrneyin plate. In 2025the tharityreceiwed no compl*nts re8ardlw rhelrfundrdisin6 ar11￿ty. The notesform part ofthesefinandal ststements Page 9 RSPCA LEEDS, WAKEFIELDAND DISTRicf BRANCW ao REPOftTOF THE Tr11STEES FOR THE YEAR ENI)E031ST DECEMBER2025 ACHIEVEMEIIT AND PERFORMAIKE Charltyshop$ r*etw¢xk Our retail nerwork i5expandlnÈ becomln8Pgrt Df more comunitlÈS inihE trKanth 88ographlcal area. Wakefteld.......Roundhèy........Rothwell........Mor1ey........Ha￿Dn.......PQntefrdrt & ntsvly opeTrEd Garforth Ifl orc. ripryt A*IoLEEDS& WAKEAELD R5PCN Shotffj PErfwrnante (£0￿) aTh Our shops have beÈD rebranded In the new R5PCI colours and style. reflertin8 Dur close relatlonship but Wilh a Cle3r￿ deflned Indppendent charity ro￿ inth2troc31 communlty, sèrvin8 local Po0￿e and carffi8for lotèl arnimals. Retail NetWOrk.Turnl￿ Donati0Tr5 Into lrnpa¢tl Powered by Donatk)ns. Driven by People andthè retail results speak furthe￿thes. This ye31 ￿PCA Leeds Wakeneld & Dlstrict Brdn¢h Retsil Network wothed extremely hard to turn donated Items Into fvndin8 for Ourcause, opportunthe5for people, and real environmental chan8e. Behlnd every ststistic 15 a shopteam, Evolunteer, a dDnrJr, aTrd a communlty. What We Achle¥tdToyther 178,L86 donated itemsgNen a second lffe 63,753 cu5tornÈr55hDpped us 246 tonnesol unwanted itèm5 keptoutof landfill 8250 ofvolunteer hoursa¢r0550Ut 7 shopsand xommerte department, apKmK1￿?￿IY662 hour5 per Month, saved charlty over £92k. Thenote5fomi partof these financial stiterneThts Page 10 RSPCA LEEDS, WAKEHELD AND DISTRI￿ BRANCH QO REPORT OFTHE TRUSTEES FORIHE YEAR ENDE031ST DECÈMeEft2025 5tr0rfei 5hops.5VOn8erComThJnliles Ourchairry shops continueto be mLYe than plxesto buy secon&hand Éood* They aresourc& d affordablee55entials. and safe spacesto learn nEWs￿lI￿ Thi5year,we helped OurmeMbe￿ respondto ri￿￿ costsènd chan8Sng hl8h streets-sharfn8 prathcèl 8ihlce,trainin& and support to kéèp shDpsopen and thrfvin8. G*x4 fvrth• PIDrt Every Every donated Item reused 15 one Iwsitetn wastéd. Atrossour network, charity retail play￿ 3 powerful roleln cuttin8waste ènd reducing carbon-51mply by hel￿￿8 people buy, donare, and rEu5e dlflerently. People lrt•ke ft PosslblB OurY￿v￿teers arethÉ heart of thartty retail. FrLvn firSt-￿mewO1UTrteerStothOse ret￿rnIngtO￿ort shopsoffered friendship. puwTrs< and ¢onfk4ence. Formany,volunteerfn8wasaboui morethBn retail-itwasaboutbelon81W. L￿k￿￿$Ahe•d Nextyear. wewill keepfo¢u5in8 on what matters most SuppO￿n6 ethi&. sustain?￿e tharhy retrii Ch3mpioThiThgthe valuE of reuse Developlni our online plarfomis by Al Ilstln85 Helplni members adaptand8row, offprtne learnini&tralnln8 programme5 Thankyou toe¥ery doTroT. ¥olynteÈi. shop team. ￿rnber, and 5VPPTrrtei. Vour generu51ty makes th 5 impact possiblp. 11 WEL•￿ IS YUfflWaFARE RSPCAQ LLLUb & WAlIt ¢4 The Thot￿ lom ￿rt oftl￿sefInI￿cla1 ststements Page li RSPCA LEEDS, WAKEFIELDAND DLSTrICT BRANCH ao REPORT OF THE TRUSTEES FOR THE YEAR ENDEDJIST DECEMBER 2025 Staffin8 The followng staff numbéry ensure the opernlons of thè aThn)al centre. ancll lary 5ervlces ènd the rÈt311 nethrk. anim81 care team and support sraff were at risk of rÈiJundancy in 2025 wifh the re5pon5e to the arpeal we were ab￿ to retaln loh a￿d continue thrau8h. albeit 3 litrledifferently Instsfflng hours. Our BrarKh Adminlstrator retlfed Injuty 2025, and we were ableto reallocatethose hourstvfurtherwpportihe anlm31 team. -C£O.' i FT -Adminlstrathn & Financp.. l Fr - Reception I PT -ArHrnal Eare.. 611 x Ff, 5 x PTI -Ch3fity 5hDPS 5tockproee55in8 & van5 & ecDmmerce.' 1819 x Ft. 9x PT) Fundra151nÈ.' i Ff & i PT -Animal BehI￿our1Sr- I Full firnelFfi Is equwalentto 37.5 hour5lweek. Cortlnuln4 Èdu¢atlon& Profes$￿￿￿1 DO￿￿pment MÈgan Pattray, Anlmal Care Manègerwon a National LSPCA award fr*ServkestoAnlmal Core & WeWare. Megan alsoachwed Stindlon Ina Levd 7 Apprenticeshlp in Leadership & Mana8ement Sally NO￿e, Head of Fundraising & Communlc2tions 31$0 achieved a Distincttijn Ina Level 7Appr*tice5hip in Leadershlp & Mana8tmEnt. C0npr?tiJl￿fr￿o￿*ro team m*mbEr5 for thf.IroutsrandngeFlort and Contribut1￿ to the branch. The rÈport should Endwith a pictureof why we are here arkd Yihat cah k achlwed witk. dodi44.IGr., ha.'d wort & cornpaislop #Thank8ToYou W¢hsfll1￿rQ The note5form yartof thesefinancial stètements Pap 12 RSPCA LEEDS. WAKEFIELD AND DISTRicf BRANCH CIO REPORT OFTHE TRUSTEES FOR THE YEAR ENC*D alST DECEMBER2015 ANANaALIIFVIEW Ffjnartdal Po￿t￿)n The financi31 SiatrmÈnt5 areas presented w pas￿ 20to37 IKJwlve IncLvne lortheyeaT Increased by £583,659to£l.393,458. Malorelements of iTKomeare displayed inthe trN¢ belw. ZQZ5 2024 Variance Shop income Donatlons 613A24 70,7Z3 15 459,664 480È7 49,537 45,939 33AO8 172364 809.799 154.160 21,836 133,6941 133.413 291,774 IS.170 583.659 Grants Fundralsln6 Le8ades Other 179352 325,182 188.534 IJ93N58 Total inrome Net Income for the year totslled £29Z.414 120Z4= ritri expe￿￿￿re £241.1￿1. The net movement In funds can be natysed a5follr>WS'. ZOZ5 2024 Varl3n¢e Operath)nèl pinlldeficitl Depreciatlon lnvestment8a1nslll￿esI Net mDvement infund5 311336 18B,gui 1173M3BI 167.3471 555,174 Z9ZA14 1241ts51 5a¥,599 ThÈ trustees have been absolute￿ I0¢￿e￿ on growing fuwre Intome levels from retsil xti%ryties ￿ part of the over311 stratoc plan for th￿ br3nch with Opport￿n￿leS belng explorea io drive rw4enve scale io continue to absorb the central overheads of the nlmal Centre. The in¢rÈasè in the Shop I￿Orne of £154.160 In 2025 wa5 Partkularty plE351nB ￿￿￿lIe the ongolng Cost-of-ll￿nE $15 and e¢onoml¢ un¢ertalntywhich continues I￿t0 2026. The Trustee5 and knmir Mana8ement 3re also committed to ￿duCin6 the overall cost base where needed to counter the Irtse*od inflètionaryc05rsexpErlen￿ durirl 2025 and to signrficaniiy red￿ethe opetstional mvnthty dpficit Durfn8 2025 £325,18212024.. £33.4(*l was recÈlv¥J In le8acle5. The Trustees would like to exreTrd 8 blg thank you to èll those peopkytho thou6htaLwJutthe Leed5, Wakenek4 & Dlsrrfct br3nth andw￿90¥e 9)8enerouS￿ in theirwills. Finally, and as Dutlined In the Trustees Report. In Februarylmarch 2025, rhe tharlty faced e¥trÈme fiDancial difficLltse5, and 50 a PublicAppezl was Inltlated whlch ralsed o¥er£lOO,CQO bytho year end. Tho rÈswn5e of the publi¢ prowded valuable Jmeforthe Charity to reduce its cost baR ro develop an a￿er￿a￿1Ve Stream with 3 p¥lot operated with the National 50¢iety and ro rEcav2 outstand1￿ le8acy IrKomÈ. The Trustees would Ilke to thank t*05e members of the pU￿1C that dO￿ted so 6enerously durfwthe PublicApwl and helPedt0keeptt￿ Animal Qntregpen a period offin8ncl81 dlftkww. I￿•$￿￿•￿t polky•nd r*Jett We s￿rt our i￿ve5￿￿Ents between Santander and a S￿IngS attount held 81 Nat West 8ank to ensure that we benefit frOMt￿ FiDèncial Ser¥ice5 Cofflpensation Scheme IFSCSI mltiéate any InvÈstm@nt rL%ks. The Chbrity Continu￿ r¢ ts¥e an ethical thnce over its investffleThts. ènd we contiNeto Meet the requlrernents ofo InvestmEntStaterneTrt. notesform part of these finÈncia15t3tements Fage 13 RSPCA LEEDS, WAKEFIELDAND DISTRicf BRANCH 00 REPORT OFTHETRU5TEES FOR THEYEAR EIIDEDJisfDECEM8E# 2025 lTrw$imemt pon¢y •nd Objett￿S- ¢antlnued ThE Board of TrLthe5 hasapwlntéd a FI￿nce and In¥estmentSubrty actiwties for the brdKh to undertrake in the Y￿ar5 ahead. To make a positive irnpact on the risk of SU5tain2d bud8etdefictt and CoUnte￿Clthe ollplnB & lastin8 economiceffL*tof UK inflationary incrEè5e5 a*d ¢ontirvJini slo￿1 & European unresL SfRUaURI GOVERPIANCEA14D MAfiAGEMEiir Gr•vornln8documint The ch3ntyi5 controlled bylts newj governin8 document a consiituh￿1￿proVed bythe Charltycommtssion on ÉaininBCIOstatus. (harty¢*)r6thutloh The RSPCA Leeds Wakefield & Th5trlci brdThth CIO (the brdrKhl Is now a CIQ ltharitrble Incorpor4r£dOrganlzaiionl The branch adopts the policie5 01 the Royal Sotiety for the preventio￿ of CrUe￿Y t¢ knimals Ithe National Society) but has ￿en a separdtely regthered Charlty￿￿e 1%3 Ill accoydance whhtheCharitlES Ad. Thebranchw3s not rÈqthr£d ￿ nO￿fy thÈCharity Commisslon ofanyserlous IncidEnts In 2025. Oryankallon and Trbanllgemert In 202Sthp ￿rtCh developeda netwo￿017 tharfty thDps11 ofwhich O￿ned in November 20251, an ÈBa¥shop, an animal corrtrÈ, branch h￿dqUarrerS and ￿7r5D￿ servlces to the public irKJudin8 off lead play area. Berties DIY Groorring Sats)n. weware serv1￿5 and hlreof space forbuslnesses and support semces foranirn31s owned by members of the publ￿. Asmall stack 8enEr>tion tea Head uf Fundrai￿￿8 & Comrnuniotion5, Digtsl corn￿￿nIcati￿Th5 A5si¢ant, and rereption team 415Q suP￿rt the branth. T retail outlet5spII mainly se￿n￿-ba￿d80ts￿ donated bythe wblt to ralsefundsforthe branch's charirable artlvtle5 a1$05tod¢ a small number of ftems to sdl to 3&)pters and pet owners. In &4dknn, Ihe tharlty h35 contlnued cdlaboratlon wlth th2 Natlon31 Society. Cats Protection and asa charity partnerwilh Ama20n. The branch ¢c*itlnuesto¢ocuson hl8h qwllty, affordable & short-tem ?￿rnal (are wifh an o¥erall alm of ￿hOm￿ganImal vtrtlms of cruety as effethvety & effrcrently 35 po551bleforthe ben2frtDf theanirnal ard pw5uingeducation of the publicto redu￿ animal cruerty in the future. In 2025. a wlot 5chemewith the 5Klety chan8Ed thi5 focu5to providlnt5pecia115t￿rpfOTthe mortaffetted anlm31tsittimsot cruelty and I￿S rehomSngfDrthe shortterm.The branch antillpatesa return ￿ rehDmin8a small nun*er of do85 In 2026. alDn8yde ¢ortinuin8to protride SPeCi31isI 3fK4 hleh 9￿lity kennellin6 &welfare foranlmals in soclety ts¥e. The braneh works t1￿￿1¥*￿￿ stèff from the Natlon81 ènd In parD¢ular AsfrA Inspettors and Amlmal Collethon Ofllcersl pursuit of ihe tharily's DbiÈttiveS. along With collaknratTon with rteighbourin8 branche5 10 achleve rhe overall aim5 of the or8?ntsation. The branch CO￿entrat￿ oThtheanlmals mostk4 TheÈd andaccepts &do85. Ded51on maktnl The thèrity is8¢vemed by a trvsteeboard e￿¢ted from aMot4stt￿￿ branch MeMbe￿hIp accordlngio thÈ brarth ConS￿tutIon ew truste￿ be app)intEd at eath Annual General MeetI￿t0 Manage the thir5 of the branthforthe èN5uillKveèr. TvustÉÈ terms3Te Th)wfor3 wrs, and le-￿e￿on Is not required eathyear. officersof the branch are appointto from amon￿ thecommittee and shall, asa minimum, congsiofa Ch)irper5w, Secretary andTreagJrer all strving in an honorary ¢apaclty. KeymaNymentrernunerat*3n The Senior Leadership Team comprises Of key management personnel who are delegated by the Board of Tfu4ees tr> control, r￿n and operate the tharlty on a day-tfrdaYba￿$. The BD3rd of Trustee5 receive no remuneration for the time they give to the governance of thE charity. Oetai15 of expenses a￿s related thlrd partytran5acrkJns are d15closed In the acrvunt5arwJ follow the payrnent rule5 lald down by the CharltyCommi5SiQn. The pay of senlor staff Is rÈviÉwÈd annually lft lille With the charity pay revlew procedure and decll¢n5 ire made ￿ relat￿n to Increases based on related induslry benchrn3rked earnlngs & economlc and afford3blllty dats. The notesfomi partof thÈsefin8ncial stètsments Page 15 RSPCA LEEOS. WAKEFIELD AND DISTRIC[ BRANCH CIO REPORTOFThE TRUSTEES FOR THE YEM ENDED31sf DECEMBER ZOZ5 Key mana8ameni rthumerntlofi-tonih)u2d I 5￿ff salarie5 a￿ remewpd in line wlth bRnch poliry to ensv¥e that the remUne￿tlon Set Is falr and not out of Ilre wth that genernlly paid forsimllarroles within the charitysettororin breach D15tatutOry8overDment minlmum or lfvirbg wa8e rates. R15k mana8emtnt The trustees have a dvty to identrfy and review the rlsk5 to whlch the Charity Is expwd and to Ènsure approp￿ate ¢oNtro15 a￿ In placetD provide reasonatle a55urance a￿l￿$t frèudand Error. The br3￿h hasa r￿k managemert5tr3tr8y. whlchcompri5e5'. - an *nual re¥￿￿ of risksthe charlty mayface, -an annual independent fiDènu31 ex3rrlnati¢n or au(It In line with Charity Cowi1$90n requirements -CDmpleiion ofthpannua, self.asse5smentChadty Commission tots1k￿ checHisL -theestsbbshmerrt of 5y5temgand procedure5to mitiB*ethose risksidentifted. -the IM￿eMe￿atron of proceduresto rnlnimlse the poteniial impattonthetharity5hould Ihose risk5materfalise TheTru5tees haye idenJfled thesÈ rnain areasof risk with those of m05tconcern'. - insufficientfuNhto coverthe ¢05t50f anlmal wetrareactiviknES, - ILW4 legac¥, donor. fundraisin8 and retsil incornp. - riyw cost5 assoclated with runnin8 thetharity, -The wtentialclosure of the anirnal centw b￿￿Se of dEdinln8lrwMèa￿I ri51n£ costs. The Tfu5tee5 have Implemented an ot*oing review of the b￿nch'S pollciès, F*Otedure5, controls to ensure that 1kn￿e are equate to miti8ate the rn6in Iijentlfled risk& A formal 8uslnw risk [Da￿ageM￿l OoeurneTht 15 pkce and remewed annuallv. The FlnaKe & Investment Sub Committee meer re8u18rlyta review theca5hflow consldering thE owln8 Impacts of all these rtsks and attempt ro plan to mth£3tethem and be agile and dynarnicin It5 approach to rlth. Lsreco8nised that le8ades are 3 natural compPemeDt to thÈ trnnth fi￿ancial pKture ￿ nDt reHab￿Or11rn￿Y. branch makÈ5 everyatterrtprto bala#ee it5 trAJdget without reliance on *aciEs. and In 2025 with the contlnuln8 rise in ￿Sts. the abillty to réfrain from dra*ir( drA*Jn rE5erves ha5 beèn Impossible. Indeed, the nEed for a PuWl¢ Appeal to save the Anirn31 Centre earlier in 2025 Was a reminderof the flfftanclal challenges that Con￿n￿ta facethe Charity. H￿￿e￿. the Trustees contlnue to fftmain focused on dri￿r6 Income levelsarKJ controllingthe costs. Oonafjon5 to the tharty should be 5Ent totheTrustees at the re8lst• offKe. Cheques should be made ￿Vableto.ft$PcA Leed% Wakelield & ￿rItt Branch". ￿ternatIVe[¥, donètlons may be madponllneand furtherdetai1501thisar2avail3ble Dn ourwebsite. edsandWak@f￿Id.oT . Approved ￿￿é￿Oft￿e board oftrusteÈ5 l￿18th May 2028and $I8ned on ttsi*half by.. DChakvII- (hair of theTrustees The notesf¢mi part ofthe5e fi4antia15tatements Pa8e 16 REPORT OF THE INDEPENDEKf AUDITORS TO THE TRUSTEES OF RSPCA LEEDS, WAKEFIELD AND DisTricf BRANCH CIO Opknlon We have audlted thE tlnanci?I stalernents of RSPCA Leeds. WakefieU District Branth CIQ Ithe 'charity'l for the year Ended 315t December 2025 wh￿h compvise the Statement of Financial Activit￿5, the Balance SheeL the Cash Flow StaternEnt and notes to the finèncl81 statements, includlng a summary of ￿gnIfIcant acctyJntlng pollcles. The finènclal reportlng framework that has been appl￿d in thelr preparatlon is applicablé law and Unlt@d Klngdom Attounting Standards Iuthited Kln8dom Genernlly Accepted Ac¢ountln8 PractKel. In our cylnlon thellnanci81 ststements.. gfve a true and fair view af the state r>f the charltV% aff3irs as It alst DecÈrnb@r 2025 and of Its IncDmlnK re50urcès and applcatfjo Of resources, fDr the yearthen ended,. have been propedy prepaied in èctordancewith United Kin8dorn GeneraltyActepted k£ountirk8 Practke,. and have been prepared In accordance with the requlrements of the CharIt￿S Att 2011. Basls foropirtion We conducted our audit In accordan￿ with International Standard5 on Auditing IUKI IISAs IUKII arxl appllcable law. Our responslbllltles under ihose standards are further described In the Audftors, responslbllStles for the audtt of the flnanclal statements sertlon of our report. We are Independent of the charty In 3ccordance ￿th the ethlcal ￿quIreMents that are relevant to our audlt af the financial statemÈnts In thÈ UK. intludlng the FRC'5 Ethical Standard, and we hève fulfilled our othÈr ethicél resporbsibilitie5 in accordarKe with these requIreMen￿ We belleve thèt the audlt eVIde￿e we have obtalr*d Is suffkient and approprlate to Pr￿Ide a basis fer our OKdniorn Condu￿0￿8 relttingtogoint concem In audtlrg the flnancla1 ststements, we have concluded that the trustees. use of the gthnE CO￿ern basL% of accoundng ln the PreParat￿n olthe financi315tatements is appropriate. Based on the work we have perfomied, we have not identified any material urKertainties relating to events or condrtions that, Indi¥Adually or collecthfely, miy cast 5isnrfKant doubt on the charity'5 ability to wntlnue 45 a going ¢on￿rry IOT a period of at least twefve months from whentheflnantlal statements are authodstd for issue. Our r£%ponsibilities and the respOn￿bIl￿e$ of the tru5tee5 Wtth respect to Soiry concerTh are described in the relevant 5ecbons of this report. Ot￿1 Informatlon Thé trustees 3re re5pons5ble forthè other Informatlan. The othpr Informatlon comprlses tho Inforrnatksn Included In the Annual Reprtst therthan thefinèneial statèments èhd our Rèptsrtof the IndependentAudltorsthèrton. Ouroplnlon on the flThandal stotements does not wver the otFser InformatloD and. exceptto the e¥tent otherwlse expllcitty stated In our reporL we do expre55 anyform of a5stsrahce conclusion thereon. In connectloTh with our audir of the financial starements, our resp(msibility 15 to read the other Informatlon and. ID ddng 50. ¢onsWer whEther the other Info￿natIOn 15 matedally incon515tent wlth the flnanual statements or our knowledge obtained in the audit or otherwise appears to be materi31fy rnis5tated. If WE identifv such rnaterial incons￿tencles or apparent material m1￿tater￿ents. we are requlred to detemilne whether thSs glves rlse to a ma:erlal mitstatement Sn the Inanclal smements themselves. If, based on the work we have performed, we ¢oDclude thHt there 1$ a material m￿$￿tement of thi5 Othey informotiOD, we are required to report that fact. We have nothin8to report in this re8ard. Matters on whlth we we requlwdto report byexceptbn We have nothin¥ to report in respect of the followin¥ rratters where the Charitie5 IAccounts and Reportsl Regulations 2(NJ8 requires us to repcrt to you if, In ouropinion.. the Informatlon gfven ID the ReportoftheTrustees Is Inconslstent Sn any materlal ￿speCt￿tth the flnanclal statements. or Sufficient accountlDg records have rot been kept,. or the fflnanclal 5tatemeht5 are not IN 4reÈment the accounti￿ records and returns.. or we have not rectivtd all the Infomation and explanatlons we requlre for 0￿r audlt. Page 17 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSKA LEEDS. WAKEFIELD AND DISTRICT BRANCH CIO Our responsSbllltie5 forthe ofthe finandal statements WÈ have been appointed as Èuditars under 5ectlon 144 ot the Charitie5 Act 2011 and report in accordartte with the Aci and ielevant re8uknUons made or hayingeffettthereunder. Our objectwes are to obtaln ￿tSonable assurance about whether the financial statements as 4 whole are free from mèterlal rnisstatement. wh￿her due to fraud or error, and to 155ue a Report of the Independent Auditors that includes our opinion. Reasonable assurance Is a hi8h level of assurance, b￿1 is ngt a guatsntee that an audit conducted in accordance wlth ISAS IUKI will always detert a mater+31 mi5Statement when It exists. M155tatements can ar15e from fraud OT error and are considered materlal if. indlvidually or In the aggregate, they could reasonabty be expected to Influence the economlc dectsiDrL5 of users tsken on the basls of these financlal statements. The extent to which our pro(zdures are Capable ol detectinc Irregularities. including fraud Is detslled below.. IrregulaTities, Includln8 fraud, are instance5 of non-compliance with laws Énd re8Ltlations. We des18n procedures in line with our resporLsibilitie5, Outlined above. to detect materfal m15ttaternents in respe¢t of Irregularities, ]r￿lUdIng fraud. The exterrt to whl¢h our procedures are capable of detecting irregularities, includlng Iraud Is detslled bel¢)w We identL4led #reas of laws and re8ulatlon5 that could reasonably be experted to have a material effett on the financlal staternents frorn our knowwe of the business and sector, en4uirie5 of dlrettor5 and manaBemeN, and review of regulatory inforrnation and correspondence. We cornmunicated Identtfved laws and regula￿On$thr0U1hout the auditt&arn ind remained ajertto any irk4icatlon of nofv¢ompliance thmgh the audit. Wè di5CUS5ed with director5 and management the pollcles and procedure5 in place to ensure t{￿PIlar￿e wlth12w5 and regulatio and otherwlse prevent, deter and detectfraud. Bised on thls understanding we de518ned our audlt procedures to identrfy noTrctsmpliance with such law5 and regulatlons idEntined a5 Potendally ha¥Sng a m4terial effect on the financial statements. Our prD￿dUres Included wlew of finatKS81 statement information and te5tin8 of that Informatlon, enquirle5 of man8￿ment and examinatSon of docurnents, analytScal procedures to identlfy unusual or unexpected relationships that rnay Indicate fraud, and y4xedures to èddress the risk of fraud throu8h director or managementoverride of controls. At the cotnpletlon stage of the audlL the enEaÈernent partner'5 revlow Included ensurln8ihe aud￿ team h)d approèthed their work th appropriate profe5slonal scepticism and thu5 the ￿pathYt0 lden￿fy noTrcompliance wlth laws and regulafjons ond fraud. ThE pdrnary respon51billty for the preventlDn and detection of fraud rests wlth those charBed with governancè and managernent, and we cannot be expected ta detect non-compllance with all laws and reEtslations. There ale inherent limitstion5 In the 4udlt procedures described above and the further removed norKompliance of laws and re8ulatlons Is frorn the events and transaction5 reflected In thE financlal staternents, the less likely we would become aware of it. In addl￿On, the risk of not detectlng a material mls5tstement ￿latiThE to fravd is hl8her than the risk of not detecfjp8 one resultinE from error. as fiaud may Invohe deliberate corKealment. A fUrt￿r descrfptlon ot our responsibilities lor the audlt of the fininclal statements Is lotated on the Financlal Reporting Council's website Bt ¥Yon¥.frc.or8.uklaudltorsrt5ponslbllltles. This destription lomis part of our Reportof the Ind¢pendeTht Audltors. Other m•tterswhlth wg 8re rewlred to addre55 The corresponding fiEuresfor the year endiw 31st December 2024 are unaudited. Pale 18 REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA LEEDS. WAKEFIEU) AND DISTRICT BPANCH CIO V5EQt ovrreport Thls repert Is made solely to the charrty'5 trustees, as a body, In accordance Trmth Part 4 01 the Charitie5 (Accounts and Reports) Regulations 2008. Dur audit WDrk has been undertaken so that we might state to the charlty's trLtstÈe5 those matters we are required to state to them In an audltors. report 2nd for rKI other purpose. To the lullest e*¢nt peftrltted by law, we do not accept oras5ume responsibllltyto anyone other than the charity and Ihe charity's trustees as a bDdy. for our audlt work, forthls report. or forthe oplnlonswe have forrned. KorTh43 Coornhj Llthfvd Thoma5 Coornbs Llrnlted StatutoryAudltor Chartered Accountants 3365The Pentagan Century W)y Thorpe Park Leed5 Westyorkshlre LSIS 82B 28th May 2026 Page 19 RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH ao STATEMENT OF FINANcIALA￿N￿ES FOR THE YEAR ENDED 31STDECEMOER 2025 2025 Totsl fund5 2024 Totsl funds UnrestriLted lunds Restricted funds Note5 INCOMEAND ENOOWMEMTS FROM DonètSons and legacles 395,90S 15A43 41L7 131.832 Ctharilable adi￿tIeS Animal welfare 179,058 1790S8 161.283 orhertrading actIvI￿e$ Investment income Other Incorne 799A03 1345 509.995 6,391 2.345 goa Total 1,377,615 15.843 1.393B58 8tfJ,799 EXPENDfwREON RaIsl￿funds 630,883 1,200 631083 582,870 (tharltable actlvitie5 General administratlve expense5 Other costs EM￿0vee cws Direct t05t5 an anim81 welfare Premlses costs GrNernance costs 49,499 252.879 20,305 117,908 13.727 49.499 263N9 23.9 117,908 13,727 55.752 254,808 55,421 98.602 3,531 14N3 Total 1.085,201 43 &101,044 L.050,964 NET INCOMVIEXPENDtTUREI 7ranslers betweenfunds 292.414 3,8aJ 29U14 1241.1851 19 P4et mov2mAnt ID lund5 296.247 13,8331 292,414 1241.1851 I¢ECONCILLITION OF FVNDS Total funds brought forward L757379 L7fj4212 2,W2.397 TOTAL FUNDS CARRIED FORWARD 1053,526 2,053,626 1.76L212 The notesform partof the5E financial ststements Pa£e 20 RSPCA LEEDS, WAKEFIELD AND DISTAicf BRANCH CIO BALANCE SHEET 315[ DECEMBER 20Z5 2024 Total fund5 Unrestr￿ted funds Restrirted fund5 Totsl fvnds Notes FIXED ASSErs Tan8ible assets 13 t￿63￿7$ 1.563.679 1,620,005 CURRENT ASSETS Debtor5 Cash at b3nk 14 401,570 224125 4Ol570 224.125 162,691 153.196 626,695 626.695 315.887 CREDITORS ounts falling due within Dneyear Is 189,7131 189,n31 187,6451 NETCURRENT ASSETS s36.￿1 536.981 228,242 TOTAL A55EfsLES5 CURRENT UABIUTIES 2.11¥)￿61 1100,661 IA48,247 CREOITORS Amounts falllng due after more than one year 16 1470351 147mS1 187,0351 NET A55Efs 2.053,626 2￿53.626 1.761,212 FLIMPS Unrestricted funds Restrltted fijnds 19 IOS3.626 1.757.379 3.833 TOTAL FUNDS 11153.626 1.761.212 The flrba*cSal statements were approved by the Board of Trustees and authorised lor Issuo 28th May 2026 ahd were s18ntd on its behalf by.. DChappell- Chalrofthe Trustees The notes form part ofthe5e financial Statements Pa8e 21 RSPCA LEEDS, WAKEFIELD AND DI￿RICT BRANCH CIO CASH FLOW sfATEMENT FOR ThE YEAR ENDED 315T DECEM8Eft 2025 2025 2024 Ntste5 Cash flow5fFom oper*ingaeii¥lUes Cash generared from operntlDns 143.773 6,389 Netcash provtded by oper*ingattivitie5 143,773 6.389 C45h flowsfrom inve5tkn8arthhl•s Purchase of tanglblefixed assets Sale of tansible fixed assets 148441 68.4951 192 NetC3sh used In inve5tlng aaN￿leS 132A441 168.3031 Cash flowsfrom ff#ancing attivitie5 Loan repayments In year 140. 164.9651 Netcash used In linancing 140AWI 164.9651 ¢hatwe 1th￿sh cash In the lepo￿nE period Cash and cash e4￿￿11¢￿t5¥1 the bet1nn1￿Ol the reportln# per￿1 70￿29 1126.8791 153,196 280,075 Cash and 1 currenty of the charfty and rounded to th* are5t£. Golng tan¢ern.ts￿ ofprwrauon As at year end. the Charity held unrestrScted 01 £489,947 and its reserve pollcy Is to hdd a ts￿et level of twefve months, expenditure to ensure continued financlal seojrity aThl to pmwide lor tontineendes. thith equatsd to approXImate￿ £IM. As at yeaT end 2025. the unre5trkted funds of £489,947 would ctrrfer expendthre ￿ no operatlonal Income ad¥ityforappro¥lmately 5 months. However. Chat1ty contlnue5 to re￿￿te revenL*S from shop Income. dor￿tIOnS srants, ￿¢be$ and fundra151ng events hith equated tri £L393,458 in 2025. Therefwe. In addltion to a tsr¥et I￿e1 of rÈseryes the Charity's reseTve polity conslders a minimum level of reseNe5 at whkh addltlornal artK)n would be tsken. Thls N*a5ure is the perfod of cover reserye5 offer when compared to any forera5t annual operating defkit Thi5 ensures the Charfty's on801￿ potenUal for IntomÈ genera￿On is consldered. When comparin8 the operatlonal defic*t forecasied for 2026 of £Z57.648 to fre reserves, thefree re5eNes would covera perfodof approximatsty 22 month& T3￿n8 all OF the above Into the account the trustees t¢nslder that the charlty wlll ccé)tlnue to operate witF4n avallablE bankin8 fadlltles f¢r at least the next 12 rnonths from the date ol these accounts. A(xordlnWy thÈ trustees convnue to •doptthe gthn8 ujncern basis ofattwntln8 In prepartrygthe aThnualfin0ntial statsmeMs. Donation5 Spo￿ored events ar• Included In the St*ement of FInanc￿l Acdvltles when.. - the Charity ￿ told it 15 to recdve the 8rft or donatlon - the Trustees are reasonab￿ certaln of ihe arnwnt to be receNed - Trustees are reasonab￿ ￿rtaIn theyTrMII reCe￿e the mL*)ey•nd-any coThllUffis for re£eipt ore met Legaclesarere¢ogD15ed when It Isproba￿e th*tFeywiW be receivEd. Recelpt15 nOM￿llY probablethen.. - there has been 8rant of a prubate.. . thE executo￿ have established thatthere are5uffioerrt a￿ts Inthe ertate4ftersettlln8 anyliabilfjtTresto poythe kw., - anycondttlons atlad￿dt0 the Ware effthtrwf(￿n the cc*ttrd of thecharltyorhave been meL Gfft5 donated for resale are included as income fo1104Mn¥ thelr sales together any related ald inmme Irecogntti of incorne bef￿e the date of sale Is not consldered approprs*e due to the eXces￿vE costs of obtainlnR the rdevant informafjonl. krord1n￿Y￿o stLK* valuels att￿bUted toAcoJs held ￿ the baLl￿e sheetdate. Government grants ¥re reco8nised at the falr value of asset recei￿ or reCd¥ab￿ tr*re is reasonable assuran thatthe cunpènywlll complywith cDndltion5 athchirbgtothem 4ndthe 8rants will be recer¥ed U&ngthe￿£rUaIS model. The ehadty operate5 a retsll 4ld scheme to redaim gfft on the Val￿ of donated foDd5 501J for those doTr)rs regtstered with the scheme. Ply 24 COTh￿nutd... RSPC4 LEEDS, WAKEFIELD AND DIsTrI￿8￿LANCH ao NOTES TO THE FINANCIAL STATEMENTS- contlnued FQR THE YEAR ENDED 31¥r DECEMBER 1025 ACCOUNTING POLICIES-wntinued Ineame Interest is auountEd for on an accrua15 ba￿5. Expendlture I13￿lI￿t5 are reco8n15ed 45 expendlture a5 soon 35 there Is a legal or ¢fA)Strunwe obligètirm commithng the th3rfiy to that expenditure, it is probablÈ that a tra￿￿erOf economic benefrt5 will be required in Settle￿eTht ènd the ?rnount of the obligation can be measured rellably. Expetvjiture Is 8ccounted for on an accruals basis and has been £la5sified under headlTh￿ that agE￿ate all cost related to the category. Where costs cannot be dlredly attrfbuted to partlcular headinES they have been allocated to activitie5 on a basi5 (x)nslStent w.rth the useof resource5. JI expendf(ure1s accounted for net of recove¥ableVAT. COSL of thÈrttable artIv￿leS tompromise all costs. including depreciation, incurred in re5Pert of #nd dirtctty attributable to tho operation and malnteTh8nce of the animal tentre Sn the Leeds & wakef￿ld district. Costs of r31sing lund5 Include5 the overhead £05ts dlrectly attf4buts￿e to oppratln8 the chartty's shDPS, as well a5 event5 and Snve#ment pokthllo management. Support costs arethtr5e t05ts Inturred dlrtetty In support of expènditurè In furtherance of the charity's objective. GoverTrènce ¢05tscomprise the costs attributable to the managemenl of the charivs assets and organi5ational 3dministration. The cwt of volunteertime is not accounted for as this cannot be estimated reliablv. Tantiblefixed as*eis Deprecla*on Is provkled atthe followlryannual rdte5 In ordertowrlte off each a$5etover Its estlmited u5eful11fe. Freehold property Fixtu￿5 and fittir*gs Motorvehlcles 4% on cost and 2￿0Th cost 33%on cost 25%gTh reduclni b#l¥n¢e T¥nwble ftsÈd assets #re reviewed fvr #ny I￿j1¢#t￿on that the 455et rnly be Impaired at eath balance 5hp¢t d4te. If s￿h Indication ex15ts, the recgvErablE amount cf the a55et 15 e5tirnated and cornpared tD the carryins amount. When the rarryin amount exceed5 Its recoverable amount, an impairment Iw 15 recognlsed In yofft or I￿$ unless the asset Is carried at revalued amount where the impairment IL>55 15 a revaluation decrease. The charty is èxemptfrorn taxon Its ch#rltablÈ activitles. Fund a¢¢ountlng Unreslricted funds can be used In accordan￿ wlth the charitable obl￿￿￿eS at the disC￿￿On ofthetrustee5. Re#rlct@d furth c3n only be used for pirtlcular rÈslrfrted purposes wlthln the obJects of the charty- P￿trIC￿on5 arfse when spEcified bythe dDnor orwhen funds are raised for particular restricted purposes. Futherexpla*ation of the Thature and purpose oleach fund is included in the notes tothefinancial statements. Hire purchase and lea$ir¥ tommitrnents Iles)rals paid under Operati￿ leases are charged to the St8tement of Flnan¢Sal ACtivrft￿S ￿ a str8lght line b851s over the perlcrfl of the lease. Page 25 ¢ontlnued... RSPCA LEEDS. WAKEFIELD ANO DISTRICT BRANCH CIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR ThE YEAR ENOED 315T DECÈMBER 2025 ACCOUNfNG POLiaES. Penslon cost5 and other postthrntlr•nent bEnefiis The ch8rty operates a defined tonthbution pension stherne. Contributions payable to the charity's PenS￿n scheme are charged to the Ststement of FinancialAcii¥ities In the period to whlch they relate. DONATfoi4sAND IEGAaES 2025 2024 Door to doordonations Otherdonatlons Legacies Grants 20.564 50.159 325.182 15.843 2J,821 27,066 33Iog 49,537 411.74B 131,832 Grants recew. included in the above, are a5folli>w5.' 2025 2024 Other8rants RSPCA Reglunal Board Pets at Home RSPCA Nation 3,Q86 12,965 12,495 2,348 28.486 IS,843 49,537 OTHER TRADIN6 AcfiviTIES 2025 2024 Fundraising events Shop income Pet Érooming 175,352 613.A24 6.227 45,939 459,564 4.392 799A03 509,995 jMVETr￿￿NT INCOME 2025 2024 InterestTecei¥2ble 345 6,391 P4e 26 con￿n￿e￿... RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTESTO THE FINANCIAL STATEMENTS- ¢ontlnued FOR THE YEAR ENDED315T DECEMBER 1025 INCOME FAOM CHARITABLE ACTivrriES 2025 2024 Actiwry Anlmal welfare Animal welFare Animal weifa Anlmal welfare Anlmal welFare Anirnil ttntre adoption Pet in5ur3nEe comrni55￿n Case 8nimals Use of anlmal centre AssÈssment pllDt 79.7S3 119,156 4.874 9,709 27.544 B,963 25.934 58.$00 179 161.283 RAISING FVN Aalslng don?￿0￿$ and leEa¢les 2025 2024 Fundraisin8 Costs 42A09 63.957 OthÈrtradln8 aahAUes 2025 2024 Purchases Stsff costs Property lea5e5 Rate$ 8ndwBler In5ur8n¢e, Ilght and he3t Telephone. FK)Stage. stationery and 5undrie5 Legal fees Motor and travelling St¥ft trainln 4,505 366,687 118.370 7,901 22.499 61A22 4,512 4,221 308,394 97.924 5,852 17,771 65,410 12,014 6,306 1,021 236 589.674 518,913 A¥%[￿￿te arriout 631083 582,870 Pa8e 27 tontlnuéd... RSPC4 LEEDS, WAKEFIELD AND DISTrICT BRANCH CIO NOTESTOTHE FINANCIAL STAIEMENTS- ¢ontlnued FOR THEYEAR ENDE0315T DECEMBER2025 CHARfTABLEACTNmES COSts Supwt CDsts (see note 81 Direct Costs Totals Other cost5 EmplDyee costs Dlrett test5 on onlmal welfare Premises costs Governance t05t5 27￿70 151,789 23,948 80.748 21.621 112,(VJD 49,499 26a.879 23.948 117.908 13,727 37,160 13,727 284,363 184,598 468?61 SUPPORTCOSTS Goveman costs other Totals other cost5 Employee costs Premtses tosts Governance£ost5 2L621 14090 37.160 21,621 37.160 13.n7 13,727 170,871 i>.n7 184,598 TRusfEES' REMUNERAnoN AND BENEFrrs There were no trustees. rem￿neratIOn or other benefits foT the year ended 315t December 2025 nor for the year Ended 31st December 2024. Trusteas. expenses There were no trustees, expenses paid for the veèr ended 31st DecembeT 2025 TrDrforthÈ Yearended 31st Oeeember Z024. STAFFCOSTS 2025 2024 Wa8È5 and silarfes Social securlty costs Otherpenslon costs 591317 62,613 11,970 574,082 44,844 11,367 666,908 627,295 The totsl employment C05t to the cb.artty forthe senlor managernEntteam durin8the yearwasE226.82112024.. £205￿62>. The a¥erage full time equlvalentof employees durln8 the yoarwis 2612024.. Z61 Page 28 continued... RSPCA LEEDS. WAKEFIELD AND DISTRICT BRANCH CIO NOTES TO THE FINANaALsfATEMENTS- contlnued FOR THE YEAR EMDEO 31ST DECEMBER 2025 s[￿F CO5rs-to￿￿fftu The average monthty number of employees dJrlngthe yÈèrwès B5follow5.' 2025 Z024 Admin Man3gem&nt Animal care Charity shops Fundrai51ng i¥ 16 28 No empl¢>yees received emoluments in exce￿ of £60.OLhJ. ii. COMPARATIVIS FOR THE sfATEMENT OF FIPIANCIALAcnviriES Vnrestritted funds Restricted funds Total funds IPKQMf AP4fl ENDOWMEiifs FROM DonatK)ns and legaoes 94,692 37.140 131,832 Charfts￿eartfvlt1e$ Anim41 welfare 161,283 161,283 Other tradin8 actNitie5 Investment income Other incame 509,995 6.391 509.995 6.391 298 Total 772,659 37,140 8(P).799 ExPEND￿VRE ON RÈi5ing fijnds 581.713 1.157 582,870 Charltable artlths General admini4trative expÈnse5 Otherc05ts Employee costs Direct Costs on ar4mal welfare Premise5 £OSts Governance tosts 55.752 254,808 47,222 98,602 3,531 55.7S2 254,8Q8 55.421 98.602 3,531 8,199 Total I,Q41,628 9,356 1,050,984 NETIMCOMEIIEXPEWDITUREI Transfers bètweén fvnds 1268.9691 23,951 27.784 123.9511 1241,1851 Net movernert knfunds 1245,0181 3,833 1241,1851 RECONClUA￿0N OF FUMDS T¢xaIfU￿d5 trKouÉht forward 2,002,397 2,002,397 Page 29 tontinuÈd... ASPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH ao NOTESTO THE FINANCIALSTATEMENTS- contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 ii. COMPARATIVE5 FOR THESTATEPIIENTOF FINANC￿LACnVITIE$- contlnued LlnrestAttÈd fvnds Restrided fund5 Total lunds TOTAL FUND5 CARRIED FORWARD 1,757.379 3.833 1.761,212 12. DISCLOSURES RELATING TO MERGER The following dix105ure5 are requlred under the FRS 102 and détalled In the Charitie5 50RP IFRS 102- Second editioTh 20191. In the tsble5 below, UC refer5 to RSPCA Leeds, Wakefield and District Branch (Chèrity Number.. 2322231 and CIO refers to RSPCA Leeds. Wakefield aAd Dtstrkt Branch 00 I(harity Nurnber.. 12102351. Anatys15 of wlndpal SOFAtomponents forthe ¢urrent WPDrtts p*rfod l£1 uc Ipre-metyrl ao Ipre-w*r8orl Charity Ipost-mergerl Cornblned Tot41 income Total expendlture Net incomellexpendfturel Other g3ins/llDwI 539.173 527.349 11,824 854,285 573.695 280.590 LY93A5B 1,101,044 192A14 Net rnovement In funds I1￿14 280.59D 294414 I￿¥s[sof prlndp•l SOFA Com￿entsf0rthe prevlou$ rÈportlng period IÉ) uc cio ComblnAd Total itKome Totil expenditure Net incornellexpendrturel otherrdinslllossesl Net mavernent In funds Total fvnd5 bfvd 809,799 IA50,984 1241.1851 1,050.984 1241,1851 1241.1851 2.002,397 1241.1851 I,(￿,39? Tvtal funds cthd 1,761212 1,761212 Analysb of nEt 45setsat thed)te Of mer¥er (£1 uc cio tolal 1,774,236 Net assets Represented by.. Unrestrirted funds Resti5cted fund5 1,774,236 1.774,236 L774.236 Totsl funds L774,236 &774,236 Page 30 confjnued... RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCH CIO NOTES TOTHE FINANCIAL STATEMENTS- contIn￿d FOR THÈ YEAR ENDED 31ST DECEMBER 2025 13. TANGIBLE FIXED ASSErs Fixtuie5 Freehold property otor vehlclÉs fittinES Tota15 C05r At I5tjan￿ry 2025 Additlons Di5P05315 1014.399 476,022 29,011 27.7Y3 3,833 1168.1311 At 31st December 2025 1014,399 336.WO 31,606 2,381905 DEPRECIATION At tstjanuary 2025 CharEe for yEar Eliminated on d15P05al 479,169 53,371 4W536 31.795 11670861 14,484 3.759 898,189 18.923 1167WI At 31st December2025 532,540 268A43 18243 819,Z26 NET BOOK VALIJE At 31st Det¢mbÈr 2025 IA81059 68.457 13A63 563,679 At 31st December 2024 1,535,230 7¥486 13,289 1,620,005 OFBTORS: AMOUNTS FALUNG DUE WITrIIN ONE YEAR 2025 2024 Tradedebtor5 OthEr debtor5 VAT Prepayments ènd accrued income I9￿06 16.909 27 10.50S 135.250 1243 381,319 402,570 161691 Pa8e 31 continued... RSPCA LEEDS, WAKEFIELD AND DISTRICT BRANCN CIO NOTES TOTHE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 15. CREOITORS.. Amoumfs FALUNG DUE wfTHIN ONE YEAR 2025 2024 Trèdè treditor5 T4¥4lion and social setu* Othei creditors 4￿01 13,114 71.7 15.140 10.454 62.051 89.713 87.645 16. CREDITORS.. AMouNfs FALUNG DUEAMR MORE THAN ONE YEAR 2025 2024 Othercredltors 47￿35 87.035 17. LOANS An analysis ofthe maturty of loans isBiven ￿low.. 2025 2024 Amountsfallirydue %wthin oneyearon demand.. other loans sa,￿)0 38.tKIO Amwnts falllng between one ar￿ two ￿￿rI.. Otherloans- 1-2 years 38.oc 3&L Amounts fallin8 due between two and five yEars'. Othèr loan5- 2-5 years 9,035 49.035 18. LEASING AGREEMENTS Minimum leèse payments under non3,948 24.148 472 64307 55.d21 26.135 649 42,632 284,563 318,263 Support¢ort$ Other Wages Soclal securlty Penslons Ratesand w*er Insurènee, li8htand heat Svndrles Legal fees Depretiation of tangible fixed assets Loss C￿ sale oftsngiNe fixed assets 100.732 74,213 6,872 1.8S2 1.075 11.215 24,433 2,049 24,715 114 11.085 18.835 2,786 24,715 246 170J71 146.321 Auditors, rÈmuDerath)n Independent examin3tion fees Accountancy Fees 10,717 3.530 13,ll7 3.530 This page does not form part of I￿s￿lut9ryf1￿anc1aI statements Pa8e 36 RSPCA LEEDS. WAKEFIELD ANO DISTRICT BRANCH CIO DETAILED STATEMENT OF FINANCIAL ACTivmES FOR ThE YEAR ENDE031ST DECEMBER 2025 2025 2024 Total re50urce5 expended 1,101O44 1,050.984 Net Incomelle%pendkurel 291414 1241,1851 This PiEe does not fom) part of the ststutoryflnanclal ststements Page 37