Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 **Registered Charity Number 232249** ## **Annual Report Year ending 31[st] December 2025** 1 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 ## **A word from our Chair of Trustees………..** I am pleased and proud to introduce our Trustees’ annual report and accounts for 2025. With the national fiscal challenges and the ever increasing cost of private vet care, more and more people are contacting our low cost welfare vet clinic desperate for help to care for their pets. Despite these challenging times the Branch continues its commitment to provide its vital work to improve the welfare of animals. Once again, I extend my thanks to our trustees, volunteers and supporters who selflessly give up their time, money and expertise to help those animals most in need of our care and support, and to make a real difference to the lives of so many animals in our local area. Also, thanks to our wonderful staff who work tirelessly to ensure we provide the best possible support to pets and their owners in our branch area. **Gerry Miles Chair of Trustees RSPCA Wigan, Leigh & District Branch** 2 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 ## **Branch Trustees** - Ms G Miles - Chairperson - Ms P Abbott - Treasurer - Ms R Blundell - Secretary - Mr G Abbott - Ms J Clark - until 25 June 2025 (did not stand at AGM) - Mr S Gilmore - Ms D Haunch - Mr J Hodge - Co-opted 22 January 2025 / Elected 25 June 2025 - ● Ms L Watmough Ms N Jenkins - RSPCA Branch Partnership Manager ## **Accountants** Cowgills 1[st] Floor Waterside House Waterside Drive Wigan WN3 5AZ 3 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 ## **Statement of Trustees’ Responsibilities** The trustees of the Charity are responsible for preparation of the annual Financial Statement and Trustee Report which give a true and fair view of the Charity’s financial activities during the year and its financial position at the end of the year, in accordance with the charity’s governing document, ‘’Accounting and Reporting by Charities: Statement of Recommended Practice’’ (FRS 102)(effective 1 January 2019) and the Charities Act 2011. Trustees should follow best practice and are required to: - select suitable accounting policies and apply them consistently - make judgments and estimates that are prudent and reasonable - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of accounts - prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charity will continue its operations. Trustees are also responsible for maintaining accounting records which disclose with reasonable accuracy the financial position of the Charity at any time and enable them to ensure that the financial statements comply with the applicable law, regulations and trust deed. The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Risk Management** Trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure that appropriate controls are in place. Trustees actively review the major risks, as identified on the Branch Risk Register, on a regular basis during committee meetings which cover both operational and financial reviews. Trustees also examine other business risks which the branch may face and confirm that they have established systems to mitigate significant risks. ## **Structure, Governance and Management** RSPCA Wigan, Leigh & District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society). The Branch has applied for and is transitioning to become a Charitable Incorporated Organisation (CIO), which is a legal entity that can enter contracts in its own right and hold property in its own name, protecting trustees from being held personally liable. 4 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 The Branch carries out its direct animal welfare work in the areas of Wigan, Leigh and parts of Skelmersdale. The Branch is run by a committee of trustees (volunteers), who have individual and collective responsibility for the management of the Branch and its funds. The Branch Committee holds monthly meetings at which decisions are made. The Committee must consist of not less than five but not more than 14 elected trustees. The Branch Trustees are elected by the branch membership at the Annual General Meeting (AGM), or up to three can be co-opted mid year. The Branch Officers are elected annually by Committee at the post AGM meeting. The CIO Committee must consist of not less than five but not more than 12 trustees, elected by the branch membership at the Annual General Meeting (AGM), or up to three can be co-opted between AGMs. Trustees in place when the CIO is founded do not need to stand for re-election, they are automatic ‘founders’ and can remain as trustees for up to 6 years without reelection. The Branch actively seeks new trustees to diversify the group and complement existing experience and skills. Potential new trustees are made familiar with the policies and activities of the branch and attend meetings as an observer before being appointed. All trustees undertake initial and ongoing training. The day to day running of the Branch is delegated to the Branch Manager, carrying out its direct animal welfare work in the branch area. The Branch is governed by the Branch Rules of the National Society of the RSPCA. Unlike the unincorporated charity the CIO will no longer be subject to the Branch Rules and will instead have its own CIO Constitution. A Partnership Agreement between the Branch CIO and the Society is in place and formally sets out the roles and responsibilities we have to each other and how we work together to deliver the RSPCA vision and mission to protect and improve animal welfare. ## **Charity Objectives and Public Benefit Statement** The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means – with particular reference to the Branch area, in accordance with the policies of the Society. The trustees have reviewed the outcomes and achievements for the year to ensure that they remain focused on our charitable aims and to continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Commission. Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 5 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. The Branch’s animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. This report highlights the Branch’s main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit. The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied that the Charity has met the requirements as described within this report. ## **Financial Position and Reserves Policy** The total income received in the year was £ **258,488** (£231,734 in 2024). Expenditure in the year was £ **281,930** (£259,655 in 2024). There was a **loss of £23,442** for the year (a loss of -£27,921 in 2024). The Branch received £19,918 in legacy income during the year (£15,478 in 2024), for which we are extremely grateful to our wonderful supporters and animal lovers who remember us in their wills. The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branch’s general purposes after all commitments have been met. Tangible fixed assets (buildings, vehicles, furniture and equipment) are not included within reserves. In addition to such unrestricted reserves, the Branch may also hold additional restricted reserves i.e. funds donated for a specific purpose and which cannot be used for anything other than that purpose. It is the opinion of the trustees that the existing reserves are sufficient to meet any reduction in incoming resources. ## **Investment Policy** Trustees agree that the branch requires quick and easy access to its funds. As of the 31st December 2022 the branch investment policy is as below: The Branch continues to invest all available funds in a range of deposit and Money Market bank accounts concurrent with maintaining sufficient liquidity to meet the ongoing day to day needs of the branch. 6 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 As of December 2024 the trustees agreed to invest surplus funds of £125,00 which were over and above the ongoing day to day needs of the branch, in a 1 Year Fixed Term Treasury Reserve at a rate of 3.76%% (£4,726) interest payable in December 2025. ## **Review of Activity and Achievements** The main aims of the Branch remain the same: - To provide a regular welfare veterinary clinic service offering low cost veterinary care for animals whose owners are on low incomes; - To provide low-cost neutering for owned animals; - To provide low-cost microchipping for owned animals; and - To provide advice to pet owners and members of the public in the Branch area both in person and via the telephone advice line, by email and through Facebook. - When circumstances enable more expansive rehoming, to accept, as a priority, animals from the RSPCA inspectorate and to find them new homes. ## **Welfare Vet Services** The Branch provides low cost welfare vet treatments for the pets of local people on benefits who would not otherwise be able to afford vet treatment for their pets. Wigan is a hotspot for animal cruelty with very high rates of animal welfare complaints, often due to poor understanding of animal welfare needs as well as the pressures of low income. Branch clinic interventions help to give clients a better understanding of how to care for their pets and provide the support for them to do this. There is no other animal charity offering welfare vet treatment within our borough, and with the cessation of public work at the RSPCA Greater Manchester Animal Hospital in 2022, our low cost vet clinic remains the only lifeline for many local people and their pets. With the ongoing national financial crisis, more and more people are contacting us, desperate for help to care for their animals. The Branch clinic provides consultation and treatment, neutering, vaccinations, microchipping, dentals, blood investigations and minor surgical procedures. ## **2025 Welfare vet clinic activity headlines** - Held 129 welfare vet clinics - (130 in 2024) - Treated 3556 animals - (3340 treated in 2024) - Neutered 402 animals - (441 neutered in 2024) - Microchipped 323 animals - (366 in 2024) - Performed 79 surgical operations - (63 in 2024) - Performed 50 dental procedures - (48 in 2024) 7 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 From 2022 to 2025 we have increased the number of animals treated at our clinic by 175%. Increasing neutering by 65% in this period , dentals by 127% and surgical operations by 295%. The Branch also supports the RSPCA inspectorate by preventing escalation of animal welfare issues, accepting direct client referrals from the inspectorate, including from outside of our area, and providing follow up and notification of non-compliance with inspectorate advice and direction, helping to prevent further suffering of sick and/or maltreated animals. The number of inspector referrals to our clinic continues to rise year on year. We continue to work closely with other local cat charities to maximise our cat neutering service, with particular focus on multi cat households. We would like to reiterate our heartfelt thanks to the Trustees of the IVO Trust who donated a £50,000 grant to our Branch in 2023 to support improvement of our operating facilities and make the structural changes required to expand our postoperative recovery area, which will enable us to increase our surgical provision. The building work was fully completed in 2025 and we plan to be fully utilising the new facilities in 2026. ## **Rehoming** Rehoming was interrupted in 2020 as our private boarding provider was unable to accept animals during the pandemic, and subsequently decided not to recommence boarding. We continue to review alternative financially viable facilities and hope to re-establish rehoming services, including a fostering programme. In 2025 we rehomed two cats, in partnership with RSPCA Manchester and Salford, which belonged to an elderly long term client of our clinic who was no longer able to care for them. ## **Advice and Help** The Branch continues to provide free advice to members of the public via its advice line which is normally open between 9.00 am and 4.00 pm Monday to Thursday and 10.00am to 2.00pm Fridays. On average centre/clinic staff answer 45 calls per day from the public and make a further 20 outgoing calls per day. Advice is also provided via the branch email, web-site and Facebook. The public also benefits from knowing that we can provide support to assist animals in need. ## **Education and Animal Welfare** Via our public advice line, email, facebook and website we proactively promote responsible pet ownership, providing information and support to reduce abandonment, cruelty, and poor care of pets, fostering empathy, compassion and positive at udes towards animals. We ensure clients and the public are aware of 8 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 their pets core welfare needs, including a suitable environment, diet, and protection from pain and disease. The main purpose of our veterinary work is to encourage responsible pet ownership by offering services such as neutering, helping to prevent more unwanted animals. ## **Pet Food Bank** We support the RSPCA Inspectorate Pet Food Bank Project as a storage and distribution point for pet food destined for food banks across Greater Manchester and neighbouring areas. The Branch also directly supports ‘The Brick’ food bank with regular pet food donations, to support local pet owners in crisis, who are struggling to afford to feed their pets. ## **Fundraising and Awareness Raising** Trustees would like to acknowledge and thank the following groups and organisations for their support of the Branch, and for staff and volunteers who participated in these events. - Pets at Home Robin Park Easter fundraising event - Scruff’s Fun Dog Show at Haigh Hall - RSPCA North West Branch Event at Great Harwood Showground - Rotary Club of Ormskirk, Hilldale Dog Show - Students of The Deanery High School & Sixth Form College - Staff and young people at Woodhouse Farm In addition, the Branch received a number of donations from our wonderful local supporters, which together with legacy income helped the branch to continue our important local animal welfare work. A special thank you to Michelle Orange, owner of Sale Sharks rugby team, for her very generous donation. The Branch has a strong relationship with Stoneacre Peugeot, which is located next door to the PAWS Centre. They continue to rent car parking space from us, which is an important source of revenue to the Branch. ## **PAWs Pals** Animal lovers can continue to donate a regular monthly amount to our Branch through PAWs Pals, which is an initiative in raising regular income but also for raising awareness of the branch and our animal welfare services within the wider community. ## **RSPCA Branding** 9 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 In 2024, to mark its 200th anniversary, the RSPCA launched a major rebrand— its first in 50 years—featuring a modern, vibrant blue, logo. In 2025 we received a grant from the national RSPCA to have new rebranded signage at both the branch centre/clinic and the charity shop, and the branch van has had a full rebrand wrap. The public and clients comments have been very positive about the rebrand and say it has made us ‘more visible’ in the community. ## **Charity Shop** The charity shop at 32 Market Street, has historically been an important source of regular income for the branch, but has struggled to make a profit in recent years, with ongoing disruption caused by Wigan Council's town centre redevelopment project which, since 2022, has significantly impacted on access and footfall for all local retailers. In addition, charity shops nationally are currently facing a "perfect storm" of economic and operational pressures that are squeezing profit margins and forcing major organizations/charities to close hundreds of stores. In 2025 the charity shop had a 64% decrease in profits from 2024 (74% decrease from 2023). Trustees would like to thank the charity shop staff and volunteers for their tireless dedication and resilience during these uncertain times. Trustees would also like to express sincere thanks to the shop landlord who very generously continued the 15% discretionary rent reduction during 2025, to support us during this challenging time. ## **Plans for the future** To continue to further the charity's aims and objectives, delivering and developing our welfare vet service to ensure we continue to make a real difference to the welfare of animals in our local area. ## **Lastly** Trustees thank the RSPCA Inspectorate and Animal Trust, with whom we have continued to work closely to support our clients. The branch depends on the help and dedication of around 16 volunteers who give their time freely to help us help local animals. The branch could not function without them and we are very grateful for all their help and support. 10 Docusign Envelope ID: 3C12B1A3-D3A0-8630-8152-112C15550716 Branch Office, York House, York Street, Wigan, WN3 4BY Tel 01942 824165 Email: contactus@rspca-wigan.co.uk htps://www.rspca-wigan.co.uk/ . 11 Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 Charlty regl8tratlon number 232249 {England and Wales) RSPCA WIGAN, LEIGH & DISTRICT BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trusleos D Haunch L D Watmough R L Blundell S Gilmc*e GAMiles G Abbott P EAbt*)tt J Hodge (Apwnted 22 January 20251 Senlor management GAMiles P E Abbott R L ￿Und￿l Chairperson Treasurer Secretary Charity numberlEngland and Wales) 232249 Prfnclpal addrnss Paws Centre York House, York Street Ilg*e an Lanr2shj 34BY Independent examlner Cowgills Limrted 1st Floor ￿tersIde House Lancashire V4N3 5A2 Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN. LEIGH & DISTRICT BRANCH CONTENTS Page Trustees, report Independent examinels report Statement of finanaal activities Balance sheet Notes lo the financial $latemenls 5-12 Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present thoir annu81 rerTht and financifl sL*ements for the year erKled 31 D￿ember 2025. The finanoal statèments have been prepared in a¢0)rdan￿ the accounting poficies sel out in nolo 1 to the finanaal statements and comply wth the tharivs goveming document, the Charibes Act 2011. FRS 102 'The Finanaal Reporb"ng Stsndard applicthe in the UK and Republic of Ireland. and the Chanties SORP 'Pccounting and Reporting by Charities.. Stslement of R￿mmended practi￿ applicable to charibes preparing their accounts in accordan¢e with the Financ4al Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021.. Structure, govemancg and management The charity is eontrolled by its goveming doujmert a deed oftrust and t>)nsblutes an Unin￿rporated tharity. The trustees who served dLtring the year and up to the date of wgmature of Ihe finanual statements were.. D Haunch J Clark L D Wdlmough R L Blundell S Gilmore GAMiles G Abbott P EAbbott J Hodge [Res￿ned 25 June 2025) {Pownted 22 January 202S) The.INStees' report was apwoved by the Board 0fTA￿tees. fkL_ G A Miles Trustge 17 June 2026 Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA WIGAN. LEIGH & DISTRICT BRANCH I report to the Iruslees on my examination of the financial statements of RSPCA Wgan, Leigh & Di*ict Branch (the charity) for the year ended 31 Decembei 2025. Responslbllltles and ba$ls of report As the trustees of the charity you are responsible for the preparation of the financial statsments in accordance wth the requirements of the ChariliesAct 2011. I report in respect of my examination of the charity's finanaal statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charty Commission under section 145(5llbl of the Charitiès Act 2011. Independent oxamlnerfs ststemgnt Since the charity's gross income ex￿eded £250.000, the independent examiner musl be a member of a body listed in section 145 of the Charits'es Act 2011. 1 wnfirm that l am qualified to undertake the examination because l am member of the Inslilule of Chartered Accounlanls in England and Wales, which is one of the listed bgdies. Your attention is drawn lo the fact th81 the charity has prepared the financial statements in accordance with the relevant vetsion of the Slalement of Recommended Practice applicable to charities preparing their financial slalements in acwrdance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preferen￿ to the Accounting and Reporting by Charities.. Statement of Re￿mmended practi￿ issued on t April 20btJ which is referred lo in the extant regulations but ha$ now been withdrawn. l Ltndersland that this ha% been dtsne in order for the finanaal slalements lo provide a true and fair view in accordanee With UK Generoily Accepted Accounting Practice. I have completed my examination. I confirm that no matters have come to my attention in conrtection wf(h the examination giving me cause lo believe that in any material respect.. accounb.ng records were not kept in respect of the charity as required by sedion 130 of the Charities Act 2011. the financial slaternents do not accord those recorrts., or the financial statements do not comp,'I the applicable requiremeilts conceming the fom and content of financial slalemenls sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial stslements give a true and fair view. which is not a matter considered as part of an independent examination. I have eoncems and have ￿me across no other matters in connection with the examination to which attents'on should be drawn in this report in order lo enable a proper understanding of the financial st8tements lo be reached. ittingham BA (Hons} FCAA Cowgllls Llmlted 1st Flcx)r Waterside House Wat9r$idg Drive Wgan WN3 5A2 17 June 2026 Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 UnrgstrIGted Restrlctod funds funds 2025 202S Total Unrestrkted Restrlctod funds funds 2024 2024 Total 2025 2024 Income from: Donations and legacies other trading acbvthes Investmen15 159,431 78,098 20,959 159.431 78,098 20.959 50,000 134,364 86,648 10,722 86.648 10,722 Total Incom? 258,488 258.488 181,734 50,000 231.734 Expendlture on: Raising furKIs 280.642 1.288 281.930 259,655 259.655 Totsl expondlture 280.642 1.288 281.930 259,655 259,655 Not exponditurn 122,154) (1,288} (23.442} (77,9211 50,000 127.9211 Transfers befv fur￿$ 46.122 (46.122) Net movemgnt In funds 23.968 (47.410) 123.442 (77,9211 501KN) 127,9211 Re¢oncSllatlon of funds: Fund balances at 1 January 2025 724.94S SO.￿K) 774,945 802,866 802,ee6 Fund balances at 31 December 2025 748.913 2.5 751.S03 724,945 50,IJ)O 774,￿5 The stalement of finanoal actiyities indudes gains and losses reco9nised in the yoar. Al ircome and expendilwe derive from continuing ac*¥￿e3. Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH BALANCE SHEET ASAT31 DECEMBER 2025 2025 2024 Notes Flxed assets Tangible assets 11 418,947 383,533 Current assets Debtors Cash at bank and In hand 12 4.328 333,402 3,584 396,695 337,730 400,279 Credltofs: #mounts falllng du8 wlthln one year 13 15,1741 {8,867} Net current assets 332,556 391,412 Total assets less current IlabllltSes 751,503 774,945 The funds of the Charlty Reslncted income funds Unrestricted funds 14 15 2,590 748,913 50,000 724,945 751,503 774,945 The finanrjal statements were approved by the trustees on 17 June 2026 G A Miles Trusteg Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 Accounting polkles Charfty Inforniatlon RSPCA Wlgan, Leigh & Distrid Brarth Is a charitsbk incrAwrated organisalion. 1.1 Accountlng conventlon The financial statements have teen prepared in attordance the charivs goveming document, the Chanties Act 2011. FRS 102 Tr Financial Rewts'ng Standard appIl￿t￿e in the UK and Republic of l¥eland" and the Charities SORP 'Accwnting and Reporting by Charitses.. Statement of Recornmended Practi 8pplicatJe lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicatle in the UK and RePU￿1C of Irdand {FRS 102)". The charity i8 a Public Benefft Entity as thfinod by FRS 102. The charity has taken athantage CA the prwfAons in Ihe SORP for charilies not to prepare a stalunent ol cash flows. The financial statements have departed from the Chariknes {Accounts and Rep￿s} Rewlations 2008 onty lo the ext￿tt required to provide a true and fair vw. This departure has involved fdlowing the Stat8ment of Recommended Practice for tharTties aKWying FRS 102 Rther than the version of the Statement of Recommendgj Pracbce which is refe￿￿ to in the Regulations bui has been viithdrawn. The finanual ststements a￿ prepared in sterfing, which is vfe fiJn(*iona ttjrrency of thg charity. Monetary amounts in these financial statemerts are r￿nded to the nearest L The financial stalements have been wepared under ts historic*1 cost o)nvention. The principal a¢xounling poliues adoptwj are Set out Ixlw. 1.2 Going concern - "ALlhe time of approving the finaTh7al statements, the trustees have a rea$￿ab￿ exFeCtalK>n-trfatlhotharity has adequate resourtss to continue in operational existence for the foreseeable f￿ure. Thus the trLtstees continue to adoptthe goiNJ corKem basis of aco)unts'ng in rrfeparing the financial stal$ments. 1.3 Charltsble funds Unrestricted funds we availatAe for use at the th￿retIOn ot the trustees in furtheranek of their tharitable otiectives. Restricted fvnds are S￿￿eCt to speufic condibons by donor5 or grantOTS as to how they may be used. The purwses and uses of the restn.cted ftJn¢ts are set out in the notes to the finawal ststements. End¢Jwmenl fvnds are subject to spgific condibons by that the ￿xtal must be maintained by the tharity. 1.4 Income Income is rece9n￿ed when the ¢harity is legalty entiljed to r( after any perf￿anCe condib"¢Jns have been met, the amounts be measured reliably. and it 1$ probable that income will be received. Cash d¢)nth'ons are re￿nised on receipt Other donalions we rwnisgj once the d*rity has been notified of the donation, unless performance c<￿1￿0n5 require deferral of the amount. Inc4)me r￿0Verable in relation to donations received under Grfl￿d or deeds of covenant is rwJnised at the time ofthe d￿atiOn. Legaaes a￿ recognised on receipt or otherMse if the charity t￿$ been notified of an imwnding di%lribution, the amount is known, and receipt is expecied. If the amount is rKrt knwi, the legacy is treated as contingent asset. Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Aceountlng pollcles IContinu•dl 1.5 Expendlture Expenditure is recognised once there 1$ a legal or constructwe obligation lo transfer economic benefit lo a third paty, it is probable that a transfer of economic benefits will be required in settlernent, and the amount of the obligation can be measured ￿lIablY. Expenditure is classified by activity. The costs of each activity are made up of the total of dir&t ￿SIS and shared Costs, including support costs involved in undertaking each activity. Direct costs attributalse to a single activity are all¢)Cated direetly lo that activity. Shared costs which contribute to more than one ath.vity and support COSts which are not attributable to a single activity are apportioned be￿en those activities on a ba$1$ consislenl with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on thg portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequenlly measured at cost or valuation, net of depreciab'on and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the Ic41owng bases.. Freehold land and buildings Plant and equipment Fixtures and fittings Motor vehicles 2% p.8. Straight line basis 10% p.a. redueing balance basis 25tsA and 10% p.a. reducing balance basis 25% p.a. reducing balance basis Freettold land is not deproctated. The gain or loss arising on '. ie ais-Jsal of an asset is delerrnined as the difference be￿efrn the sale proceeds and the Carrying value of the asset, and is rec(MJnised in the statement of financial acb'vities. 1.7 Impalrnient of fixed assets Al each reporting end date, the charty reviews the carrwng amounts of tts tangible assets lo detemine whether there is any indiealion that those assets have suffered an impairment loss. If any such indulion e￿$t$. the recoverable amount of the asset 1$ eslimaled in order lo detem)ine the extent of the impaiment 1055 lif any). 1.8 Cash and cash gquivalents Cash and cash equivalents indude cash in hand. deposits held al call wth bank8. Other short-lemi liquid investments with original malurilies of three months or less, and bank overdrafts. 8ank overdrafts are shown within borrowngs in current liabilities. 1.9 Flnanclal Instruments The charty has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls. and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ts finaneial instruments. Financial instruments are re￿gniSed in the charitys balance sheet when the chaiity becomes paty lo the contractual provisions of the instrument. Finanual assets and liabilities are offset, with the net amounts presenlod in the financial slalements, when there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liability simultsneously. Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng polkles (Contlnued) Basic flnanclalassets Bawc financi81 assets, vthith Indude debtors and cash and bank balances, are inthalty measured at transaction pnce induding transadton costs arKI are subsequentty ￿rried at amortised cost using the effective interest method unless the arrangement consttiutes a finanang transaction. bthere the transaction is measured al the present value of the future receipts discourrted at a market rale of interest. Finanaal assets das$ifled as receivable wrthin one yw are not amoth"sed. Basic fin•ncl•l Ilabllftles Basi¢ financial liabil￿e$, induding creditors and bank108ns are initially reLwnised at transaction price unless the arrangement ￿n$tittrtes a financing transaction, where the debt instrument is rTteasured al the present value of the fiJtUTe payments dI￿Unted at a rnarket r8te of irrterest. Financial liabilities classffied as payable within one year are not amrytised. Debt instruments are subsequently carried at amothed cosL ugr¥J the effertive interest rate method. Trade cxeditors are obligations to pay ts goods ￿ services that have been acquired in the cffdinay course ol operations from suppliers. Amounts Payab￿ are dassffied as current liabilit￿S if payment is due within one year or less. If not, they are p￿sented as non-cjjrrent liabilrbe5. Trade creditors are recognised initially al Ir8nsactson pll￿ arKI subsequenuy measurèy at am(KbwJ ¢osl using Ihe effethè interest method. Der•eognhl¢M of Ilnanclal Ilabllllles Financial liabilrties are dereccgnised when the c*arilYs contrac￿1 ot￿lgati￿8 expire or arg dischar9ed or Can￿lled. 1.10 Employeè beneflts The cost of any unused holKlay entiuanerf is reo)gnised in the peric#J in thich the empwee's services are received. Tethination beneffts are re¢￿3￿lSed immedkqtety a¥ an exFénse %*tien the charity is demonstrably committed" to temiinate the emF4oyment of arb em￿OYee (w to provKle temiinatiorb beneffts. cr1￿Cal accountlng ¢stlmatss and Judgemènts In the application of Ihg thanty's acc￿ntir¥j poliaes. the trustees are rquired to make judgemerts, estimates and assumptions about the caryng amount of assets and liabilities that are not readily akwarent trom other sources. The estimates and assoc48led assumpkns are based on historical experien￿ and other fadors that are conssder&J to be relevant. Adual results may dtffer from these esb"mates. The estirnates and und¢tying assumpb'ons are reviewed on an Ong￿ng basis. Revf%ons lo accounting estimates are recognised in the peric¥J in which the estimate is revised vhEre the revision affects C￿lY that period, or in the period of revision arKI future periods where the rem￿On affects bolh current and future periods. Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN. LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Incomè from donatlons and legacles Unrestrlcted Restrlcted funds funds 202S 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 202S 2024 Donations and gifts Legacies Grant$ Other 15,638 19,918 2,965 120,910 15,638 19,918 2,965 120,910 14,530 15,478 14,530 15,478 54,356 50,000 104,356 159,431 159.431 84,364 50.000 134,364 Income from other tradlng actlvltles Unre8trfcted Unrestrlcted funds funds 2025 2024 Fundraising events Shop income 19,968 58,130 21,265 65,383 i)ther trading activities 78,098 86,648 Income from Investsnents UnrestrICt￿ Unrostrfcted funds funds 2026 2024 Room hirelcar park renifinst*Gtorate rates Interest re￿1vable 16.229 4,730 5,214 5,508 20,959 10,722 Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN. LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendfturo on r•lslng funds Unrestrlcted Restricted funds lunds 2025 2025 Totsl Unrestrlcted Restricted funds funds 2024 2024 Total 2025 2024 Fundraising and publlclty Veterinarian Costs Support cost¥ 63,648 2C6.286 63.648 207,574 46.889 200,893 46,889 200,893 1.288 269,934 1.288 271.222 247.782 247,782 Tradlng costs Depreciats"on and impairment 10,708 10.708 11.873 11,873 Total costs 280.642 1,288 281,930 259,655 259.655 Support costs allocated lo actlvltles 2025 2024 Stsff costs Rent & Utilities Insurance Telephone Postage and stationery Sundries Repairs and renewals Bank charges VAT correction Govemance costs 150.910 23,470 3.045 2,169 149,164 24,236 2,030 1,979 1,476 "4,396 8,734 2,781 2.586 3,511 3,991 10,886 3,406 5,521 3,708 207.574 200,893 Analysed b•lween: Fundraising 207,574 2Crt),893 Trustses None of the trustees lor any F*S(w¢s ￿n&￿ed with them) ￿Ned any remunerydtion Lv beneffts from the charity dufing the year. Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Management & Administration Shop & Collections Cllnlc Total Employment costs 2025 2024 Wages and salarigs 150,910 149,164 There were no gmploy$8s whose annual r8muneralion was more than £60.00Q. 10 TaXa￿On The charity is exempl from tsx81ion on fts activibes because all its income is applied for charitable purposes. 11 Tanglblg fixgd assets Freghold land and bulldlng$ Plant and FIX￿￿ and equipment fftiings Motor vehlcles Totsl Cost At 1 January2025 Addf(ions 481.730 46,122 9.102 31,032 12.744 534,608 46,122 At 310ecernber 2025 527,852 9.102 31,032 12,744 S80,730 Depreclatlon and Impalmient At 1 January2025 Depreciation charged in the year 112,997 7.739 6,986 528 26,149 490 4.943 1.951 151,075 10,708 At 310ecember 2025 120,736 7.514 26,639 6,894 161,783 Carrying amount At 31 December 2025 407,116 1.588 4,393 5.850 418,947 At 31 December 2024 388,733 2,116 4,883 7,801 383,533 10- Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Debtors 2025 2024 Amounts falllng due withln on8 ygar. Other debtors Prepayments and awued income 187 4.141 3,584 4.328 3.584 13 CrgdttOf5: amounts falllng due wlthln one year 2025 2024 Other ta￿tIOn arKI xKial seojrity Trade creditors other creditors cruals and deferred income 3.361 259 403 1.151 7.916 190 397 5,174 8,867 14 Restricted lunds The reslrithd funds of the charity com￿se the unexpended balan￿ of donatsns and grants ￿ld on tnJ8t subject to specific conditions by dorKJf5 as to how tr.¢y may be used. At1 January 2025 Incomlng Resources Ou￿9s expended Transfers At31 Dec8mber 2025 50.000 {1,2881 146,1221 2,590 Prnvlous ygar. At1 January Incorning Resources 2024 resources expended Transfer& At31 Decombgr 2024 50.000 50,000 11 Docusign EnvelopÈ ID". 3C1281A3-D3AO-8630-8152-112C15550716 RSPCA WIGAN, LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Unrestrlcted fund8 The unrestricted funds of the chafity cnmprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds whieh have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2025 Incomlftg resourcos Resources expended Transfers At31 DKgmber 2025 General fvnds 724,945 258.488 1280,6421 46,122 748.913 Prevlous year: At 1 January 2024 Incomlng Resources resources expended Transfers At31 DKemb&r 2024 General fiJnds 802,866 181,734 (259,655} 724,945 16 Related party transactlons Therg werg no disdosable related party transactions dLtring the yoar12024- none). 17 Legacles .The RSPCA Wlgan, Leigh & District 8ranch has not been notified of any legacies which have not been induded wknin the financjal statements. 12- Docusign Envelope ID." 3C1281A3-D3A(k8630-8152-112C15550716