**REGISTERED CHARITY NUMBER: 232252** 

## **REPORT OF THE TRUSTEES AND** 

## **FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED 31ST DECEMBER 2025** 

## **FOR** 

## **RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

327 Clifton Drive South Lytham St Annes Lancashire FY8 1HN 

Whitehead & Howarth Statutory Auditors 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31ST DECEMBER 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|8|
|**Report of the Independent Auditors**|9|to|11|
|**Statement of Financial Activities**||12||
|**Balance Sheet**||13||
|**Cash Flow Statement**||14||
|**Notes to the Financial Statements**|15|to|25|
|**Detailed Statement of Financial Activities**|26|to|27|





**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31st December 2025.  The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting  by Charities'. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The objectives of the RSPCA Blackpool & North Lancs Branch are to prevent cruelty, promote kindness, and alleviate the suffering of all animals. Through their 2030 strategy, they focus on inspiring everyone to create a better world for animals by rescuing those in need, driving legal reforms, and empowering communities to champion animal welfare. 

This branch of the society is an unincorporated charitable association and is separately registered with the Charity Commission. The branch animal centre accepts animals from the National RSPCA inspectors and provides quality accommodation, bedding, food, recreation time and veterinary care in accordance with the society's standards. The trustees review the objectives and activities of the branch regularly to ensure they are complying with the charitable aims of the Charities Act and to ensure the public benefit with due regard to the public guidance published and  reviewed by the Commission. 

## **Advancement of animal welfare** 

The Branch recognises animal welfare is a distinctive charitable purpose and focuses its work on prevention of cruelty, providing veterinary care and treatment to animals in need, supported care with fully trained staff and re-homing all the animals entrusted into our care to a loving home when a qualified vet has given them a clean bill of health. The branch employs a means tested re-homing procedure and the branch also provides a service to reduce feral populations by running campaigns promoting neutering schemes. 

The Branch animal welfare, although local in nature has a compassionate and ethical approach which benefits the wider society and continues to help people in need and address the issue of animal suffering in general. 

Page 1 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **OBJECTIVES AND ACTIVITIES** 

## **Significant activities** 

The rehoming activities of Longview Animal Centre have been affected by myriad external factors. This includes changes in the scope of service provided by the RSPCA inspectorate, with an increasing prevalence of more complex welfare cases from both physical and behavioural perspectives, alongside a higher volume of case animals requiring longer stays in our care. In addition, ongoing cost-of-living challenges have resulted in increased enquiries from members of the public requiring assistance with stray and abandoned animals, sick pets needing veterinary treatment, and preventative procedures such as spaying and neutering. 

The increasing financial commitment associated with adopting and caring for rescue animals has also affected our rehoming operations. Over the course of the year, we provided new homes for 159 animals, including 46 dogs, 76 cats, 11 rabbits and 26 small mammals. 

We continue to work towards becoming a net zero site through investment in sustainable energy generation to reduce operational costs. During the year and post year end, we completed a full renovation of the Reception building roof, including the installation of solar panels on the south-facing aspect and along the length of the long kennel block, alongside battery storage systems for energy harvesting. This is projected to generate a significant proportion of the site's energy requirements as we move towards replacing gas heating with infrared heating panels as part of our Warm, Dry Paws project. 

Longview continues to work closely with a local veterinary practice to provide medical care to animals at the centre through weekly consultations and increasingly complex procedures carried out within our on-site clinic facilities. A dedicated member of staff has been allocated to support these clinics and assist with veterinary procedures where required. We are also seeing a significant increase in unspayed stray female cats entering our care and, through our rehoming mission, are increasing our TNVR activities, including the development of protocols for managing pregnant stray females. 

The adoption process continues to be streamlined through the utilisation of our new website in conjunction with the National Society's 'Find a Pet' platform. We continue to use 'Perfect Match' forms for online applications relating to animals ready for rehoming before prospective adopters are invited to book appointments. All animal viewings are conducted by appointment, with members of the public encouraged to meet dogs outside of the kennel environment, in line with current welfare research and best practice. We are also in the process of transitioning all animal  record-keeping and adoption documentation to a fully digital system. 

We remain highly engaged with our local community by providing volunteering and training opportunities for local social care and other government service users. In addition, we continue to work closely with local businesses as part  of our fundraising initiatives, helping to promote awareness of the work carried out by the branch. Over the course of the year, our social media presence and public engagement have continued to increase, and the branch has received significant exposure across local, national and international media. 

Page 2 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **OBJECTIVES AND ACTIVITIES** 

## **Public benefit** 

The Branch offers support to the public in a variety of ways, including community advice and advocacy, alongside assistance with stray animals, lost pets and wildlife. We assist individuals on low incomes with the cost of neutering  their pets upon production of evidence of qualifying state benefits. Microchipping is also offered on-site at a heavily subsidised cost as part of our commitment to preventative animal welfare measures. 

We continue to increase our visibility and engagement with younger people through our 'Excellence in Welfare & Education' initiative, which promotes animal welfare education within local schools. This has involved working with primary and secondary schools to deliver assemblies and educational sessions, while also supporting pupil-led fundraising and animal welfare awareness campaigns. 

The Branch continues to work closely with the National Society's Inspectorate team in providing care for animals seized from situations involving cruelty or neglect, as well as animals subject to ongoing legal proceedings. The Branch also contributes towards emergency veterinary treatment costs for animals identified by RSPCA Inspectors within the branch catchment area where urgent medical intervention is required. In addition, support is provided in cases where pet owners are experiencing financial hardship and require assistance with essential items such as pet food and bedding. 

The Trustees consider that due regard has been paid to the Public Benefit Guidance published by the Charity Commission in relation to section 4 of the Charities Act 2011. 

## **Volunteers** 

We continually seek volunteers for the various Branch departments. We receive lots of interest in dog walking and cat cuddling, but very few for small animals and rabbit care. It is difficult finding volunteers to help with cleaning the animal accommodation which generates a very low interest. We now receive the support of a local prison team, which comes to the Animal Centre to help with general ground maintenance. 

The CEO oversees volunteer coordination, working alongside the reception team to manage volunteer enquiries for Longview and the charity shops. Interest in volunteering has remained strong throughout the year, particularly in  relation to fundraising activities and the recruitment of volunteers to support the opening of the two new charity shops. 

Supporters and members are regularly informed via social media sites, website, newsletter & local publications of the work and activities of the Branch. There is a volunteer WhatsApp group that has been established for improved communication and community aspect. 

Page 3 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Fundraising activities** 

Longview Food Banks - We have partnered with several local pet shops and major supermarket chains by placing donation bins at store checkouts. The success of this initiative has resulted in a substantial supply of cat and dog food donations, significantly reducing the Branch's monthly expenditure on animal supplies. 

Longview Legends - During the year, we launched 'Longview Legends', a new monthly direct debit programme encouraging local supporters to pledge £2, £5 or £10 per month to support the animals of Longview. The campaign has utilised updated branding, graphics and animal success stories to demonstrate the impact of rehabilitation and rehoming work carried out by the Branch. 

Wish Upon a Whisker - Throughout December, we promoted community kindness and charitable giving through our 'Wish Upon a Whisker' Christmas campaign. Supporters were invited to purchase symbolic gifts including 'A Gift of Safety', 'A Gift of Comfort' and 'A Gift of Rehabilitation', alongside supporting our Christmas Shoebox Appeal for the animals at Longview to receive enrichment and gifts on Christmas morning. The campaign proved highly successful and received strong community support. 

Monthly Bingo - Volunteers continue to organise monthly prize bingo events at a local public house. These events remain financially successful, regularly raising approximately £400 per event, whilst also helping to promote awareness of the Branch's local animal welfare work. 

Charity Partnership - The Pets at Home Blackpool team has once again adopted the Branch as its local charity partner, bringing a number of valuable benefits. Members of the public are able to donate pet food and treats for Longview animals directly through the store, and the Branch also receives end-of-line stock and equipment through the Pets Foundation scheme. In addition, fundraising events are held in-store to promote animals available for rehoming. During the Winter 'Santa Paws' campaign, over £1,600 was raised alongside the donation of Christmas gifts for the animals at Longview. 

Jumble & Book Sales - The Branch's jumble and book sales continue to perform well. In addition to generating  valuable income, these events also assist in clearing storage areas and reducing stock pressure within the charity shops. 

Open Days & Galas - Volunteers continue to organise seasonal open days at Longview during Easter, Halloween and Christmas, which have become increasingly well known within the local community. The volunteer team also supports summer galas and local events across the branch area through fundraising and awareness stalls promoting the work of the Branch. In addition, the National Society's annual 'One Fun Day' campaign continues to be highly successful and well attended. 

## **Investment performance** 

A review of investment performance is included in the investment section within the financial review section. 

## **FINANCIAL REVIEW** 

## **Investment policy and objectives** 

The management committee has the power to invest in such assets as they see fit. The branch needs to have quick and easy access to its funds and so consider the most appropriate policy for investing funds is in Royal Bank of Scotland Deposit Accounts. A compromise between optimal return and ease of access to funds is accepted by the Trustees when considering return on investment. 

At the year-end date the charity also had various short-term investments with United Trust, Hampshire Trust and Shawbrook.  Our Scottish Widdows investments matured in October, and they are no longer accepting Charity accounts. 

The management committee consider the future return on the charity's investments to be satisfactory. 

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**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The branch holds reserves in order that the level of service provided for animal welfare is maintained should there be a reduction in incoming resources. Reserves relate to funds that are freely available for the branch's general purposes or can be restricted if they are for a specific purpose only. 

The trustees have established a policy whereby the unrestricted funds not committed and held by the charity should be at least twelve months of the resources expended. The resources expended in this year were £802,665 (2024:  £761,655). 

The branch has unrestricted reserves represented by net current assets of £2,021,473 (2024: £1,901,263). The reserves target has been met this year, and the trustees are of the opinion that this existing level of reserves are sufficient to meet any reduction in incoming reserves in 2026. The adequacy of the reserves policy is reviewed annually. 

It can be difficult to estimate the level of reserves that should be held, as the charity is heavily reliant on legacy donations, the reserves are typically carried higher than usually expected to cover any periods of no legacy income. 

The Statement of Financial Activities details net Incoming resources of £49,018 (2024: £160,671). Unrestricted  reserves are £3,881,872 (2024: £3,831,027). 

## **FUTURE PLANS** 

We are delighted that we have recruited a new CEO for the Branch in Hannah Mainds. 

Together with the Trustees, Hannah has developed a three-year business plan built around three strategic pillars: Excellence in Welfare, Education, and Economic Sustainability. These pillars support the Branch's overarching mission: 

To become a beacon of excellence in animal welfare and training, underpinned by financial sustainability and strong community partnerships. 

In order to begin progressing these objectives, two major projects are currently in development. 

## 1. Warm, Dry Paws 

The Branch is continuing its transition towards becoming a net zero site through the replacement of gas heating within the kennels and animal centre with infrared heating systems powered by solar-generated energy. Following the full  strip and repair of the Reception building roof, improvements in energy efficiency are also anticipated within this part of the site. There is further scope to expand this model into the small animal and cattery areas in future phases of the project. 

## 2. Keeping Pets & People Together 

In order to preserve charitable funds whilst maximising animal welfare outcomes, the Branch intends to establish its  own on-site veterinary provision through the employment of a veterinary surgeon and veterinary nurse. Alongside meeting the clinical needs of animals within Longview's care, the Branch aims to develop a means-tested community  prevention clinic serving the wider branch catchment area. 

The clinic will offer a limited range of preventative veterinary services, including spaying and castration, vaccinations, microchipping, dental scale and polish procedures, and annual health checks. More complex cases will continue to be referred to external providers where appropriate. 

The project aims to help keep pets within their family homes by reducing avoidable welfare concerns linked to financial hardship, whilst also alleviating pressure on the Inspectorate in relation to preventable neglect cases, including parasitic infestations and untreated skin conditions. The project will additionally support stray and feral cat populations through the incorporation of TNVR initiatives within the service model. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

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**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** 

New trustees are appointed following a three-month period as a member at the annual general meeting. 

## **Organisational structure** 

The charity operates as a branch of the National RSPCA but is separately registered with the Charity Commission number 232252. It operates as an autonomous branch of the National RSPCA and is responsible for raising its own funds. The trustees hold ad hoc online meetings alongside face-to face meetings every 6 to 8 weeks. They discuss, The Strategic Business Plan, all operational issues related to the branch and it's staff and can access the RSPCA Branch Support Specialist very easily if advice is required. 

## **Induction and training of new trustees** 

Training and guidance are supplied in the form of guidance and booklets from the RSPCA. All new trustees receive copies of the previous annual report and accounts and a copy of the Charity Commission leaflet 'the essential trustee.' In house training is provided by National RSPCA staff once a new trustee has been elected to the position. 

## **Key management remuneration** 

This is carefully considered by the Trustees in relation to the operational management of the branch. 

A decision was taken during 2025 by the Trustees that they did not wish to claim any fuel travel expenses. This  decision will be kept under review. 

During the year there is no key management remuneration. 

## **Related parties** 

As described above the charity operates as a branch of the National RSPCA. Details of transactions with the National RSPCA are set out in note 19. 

## **CIO (Charitable Incorporated Organisation) status** 

During 2025, the decision was taken to begin the process of conversion to CIO status on the recommendation of the National RSPCA. 

Converting to a Charitable Incorporated Organisation (CIO) status provides charities with limited liability and a simplified regulatory framework reporting solely to the Charity Commission. The process is highly streamlined and designed to ensure organisational continuity. The CIO did not trade during the year to 31 Dec 2025 and has not traded  to the date of this report. 

Key Benefits: 

- Limited Liability: Trustees' personal assets are protected. 

- Simplified Compliance: The charity only needs to report to the Charity Commission rather than dual-filing with Companies House. This has not yet been completed as the CIO is not trading. 

- Corporate Personality: The CIO can enter into contracts and hold property in its own name. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

232252 

## **Principal address** 

Longview Animal Centre Old Toms Lane Stalmine Poulton-le-Fylde FY6 0JR 

Page 6 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

## **Trustees** 

N McPherson (resigned 3/2/2025) R Carr J Cole K Marney L Bell L Prue (resigned 29/10/2025) J Howarth S C Taylor-Royston J Bannister (appointed 29/10/2025) 

## **Auditors** 

Whitehead & Howarth Statutory Auditors 327 Clifton Drive South Lytham St Annes Lancashire FY8 1HN 

## **Bankers** 

The Royal Bank of Scotland Talbot Square Blackpool Lancashire FY1 1LE 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting  Practice (United Kingdom Accounting Standards and applicable law). 

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true  and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any  time the financial position of the charity and to enable them to ensure that the financial statements comply with the  Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**REPORT OF THE TRUSTEES for the Year Ended 31ST DECEMBER 2025** 

13 Jun 2026 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

jane cole ........................................................................ J Cole - Trustee 

Page 8 



**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **Opinion** 

We have audited the financial statements of RSPCA Blackpool and North Lancashire Branch (the 'charity') for the year ended 31st December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31st December 2025 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in  doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

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**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation  of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a  going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the  Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in  accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in  line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. 

In our assessment of the financial statements and their susceptibility to material misstatement and how fraud may  occur we have considered the nature of the industry and sector the client operates in and the control environment and remuneration policies for key management. Communication with management and review of documentation is performed and discussions among the audit team takes place to identify and review the areas offering the greatest potential for fraud or error such as the timing of recognition of commercial income, complex transactions or unusual journal entries. 

We have obtained an understanding of the legal and regulatory framework that the charity operates in and focus on  those laws or regulations which are considered central to the entity and the determination of material amounts and  disclosures in the financial statements. The key laws and regulations we considered in this context included UK Charities Act, employment law, health and safety and tax legislation. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

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## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted  by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Whitehead & Howarth 

Whitehead & Howarth Statutory Auditors 327 Clifton Drive South Lytham St Annes Lancashire FY8 1HN 15 Jun 2026 Date: ............................................. 

Page 11 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31ST DECEMBER 2025** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>5<br>Animal home<br>Branch<br>Other trading activities<br>3<br>Investment income<br>4<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>6<br>**Charitable activities**<br>7<br>In furtherance of charitable objects<br>Animal home<br>Other<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>671,701<br>41,691<br>20,519<br>92,790<br>24,982<br>851,683<br>105,900<br>26,675<br>667,488<br>775<br>800,838<br>50,845<br>3,831,027<br>3,881,872|Restricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,827<br>-<br>1,827<br>(1,827)<br>12,359<br>10,532|31/12/25<br>Total<br>funds<br>£<br>671,701<br>41,691<br>20,519<br>92,790<br>24,982<br>851,683<br>105,900<br>26,675<br>669,315<br>775<br>802,665<br>49,018<br>3,843,386<br>3,892,404|31/12/24<br>Total<br>funds<br>£<br>686,986<br>84,078<br>21,816<br>102,403<br>27,043<br>922,326<br>159,517<br>22,423<br>577,346<br>2,369<br>761,655<br>160,671<br>3,682,715<br>3,843,386|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 12 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **BALANCE SHEET 31ST DECEMBER 2025** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>Investment property<br>12<br>**CURRENT ASSETS**<br>Stocks<br>13<br>Debtors<br>14<br>Cash at bank and in hand<br>15<br>**CREDITORS**<br>Amounts falling due within one year<br>16<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>18<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br>£<br>1,670,399<br>190,000<br>1,860,399<br>1,233<br>209,451<br>1,842,207<br>2,052,891<br>(31,418)<br>2,021,473<br>3,881,872<br>3,881,872|Restricted<br>funds<br>£<br>6,481<br>-<br>6,481<br>-<br>-<br>4,051<br>4,051<br>-<br>4,051<br>10,532<br>10,532|31/12/25<br>Total<br>funds<br>£<br>1,676,880<br>190,000<br>1,866,880<br>1,233<br>209,451<br>1,846,258<br>2,056,942<br>(31,418)<br>2,025,524<br>3,892,404<br>3,892,404<br>3,881,872<br>10,532<br>3,892,404|31/12/24<br>Total<br>funds<br>£<br>1,748,072<br>190,000<br>1,938,072<br>3,172<br>645,458<br>1,293,123<br>1,941,753<br>(36,439)<br>1,905,314<br>3,843,386<br>3,843,386<br>3,831,027<br>12,359<br>3,843,386|
|---|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 13 Jun 2026 

L Bell 

............................................. L Bell - Trustee 

The notes form part of these financial statements 

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**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **CASH FLOW STATEMENT for the Year Ended 31ST DECEMBER 2025** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>20<br>Interest paid<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash (used in)/provided by investing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|31/12/25<br>£<br>563,696<br>(3,068)<br>560,628<br>(23,831)<br>16,338<br>(7,493)<br>553,135<br>1,293,123<br>1,846,258|31/12/24<br>£<br>332,431<br>-<br>332,431<br>(337)<br>23,230<br>22,893<br>355,324<br>937,799<br>1,293,123|
|---|---|---|



The notes form part of these financial statements 

Page 14 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31ST DECEMBER 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. 

## **Going concern** 

The financial statements are prepared on a going concern basis under the historic cost convention. The trustees consider the use of the going concern basis of accounting is appropriate. The charity has net assets of  £3,892,404 (2024: £3,843,386) and is in a good overall position having a net surplus of £49,018 in the year (2024: £160,671). The trustees are monitoring the situation and have a desire to ensure the charity maintains a net surplus position. 

The trustees consider that there are no material uncertainties relating to events or conditions that may cause significant doubt about the ability of the Charity to continue as a going concern. 

## **Critical accounting judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and  assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported  in the statement of financial activities during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. 

Significant estimates include the valuation of legacies at the year end, which is provided by the specialist legacies department from national and is quantified based on the notification from executors of the deceased  will and dependent on the final balance of the estate available and terms of the will. Accrual and Depreciation have had the most significant effect on amounts recognised in the financial statements. See the notes to the accounts for the carrying amounts of these estimates. 

The fair value of the investment property is estimated based on the property market conditions, recent property sales of similar properties in the area and consideration of the average property price in the greater area as at the year end. 

Other estimates include depreciation, accruals and prepayments. Depreciation is based on the estimated useful life of an asset and consideration of any impairment sufferred to provide a reasonable estimate of the net book value of the assets at the year end. Accruals and prepayments are calculated on the income and expenditure during the year and post year end. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Pecuniary or residual legacies are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Where the interest of the charity cannot be measured reliably and the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. 

Income from donations and grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. For donations, entitlement is deemed to be on its receipt. 

continued... 

Page 15 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Governance costs** 

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost  of any legal advice to trustees on governance or constitutional matters. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Freehold property - 5% on reducing balance Short leasehold - 10% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance 

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £300. They  are valued at cost less accumulated depreciation. 

## **Investment property** 

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities. 

The investment property is in respect of one of two bungalows rented out to a third party and was reclassified as an Investment property in 2021. The investment property is measured originally at cost then at fair value at each year end. The second bungalow is used by the charity and is occupied by a member of staff for the charitable purpose and therefore  included within Freehold property costs. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

continued... 

Page 16 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Donated goods** 

Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Fair value will only be recognised on sale, therefore items donated for resale or distribution are not included in the financial statements until they are sold or distributed. 

## **Volunteers** 

The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. 

## **Investments** 

Short term cash investments are a form of basic financial instrument and are initially recognised at their transaction values and subsequently measured at their market value at the balance sheet date and included within cash at bank. Any net gains or losses arising on the investment are taken to the statement of financial activities  as they arise. Interest on funds held on deposit is included when receivable and the amount can be reliably measured, this is normally upon notification of the interest paid or payable by the bank. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments  are valued at the amount prepaid net of any discounts due. 

## **Creditors** 

Creditors are recognised when a legal obligation exists at the reporting date as a result of a past event, and probable there will be a transfer of economic benefit to a third party to settle the obligation, which can be measured or estimated reliably. 

## **Financial Instruments** 

The charity only has financial assets and liabilities that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value. 

## **2. DONATIONS AND LEGACIES** 

|Subscriptions and donations<br>Standing order donations<br>Gift aid<br>Legacies<br>Grants<br>Grants received, included in the above, are as follows:<br>General|31/12/25<br>£<br>14,334<br>20,685<br>724<br>628,378<br>7,580<br>671,701<br>31/12/25<br>£<br>7,580|31/12/24<br>£<br>12,516<br>21,996<br>2,561<br>619,913<br>30,000<br>686,986<br>31/12/24<br>£<br>30,000|
|---|---|---|



continued... 

Page 17 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **3. OTHER TRADING ACTIVITIES** 

|Fundraising events<br>Shop income|31/12/25<br>£<br>11,647<br>81,143<br>92,790|31/12/24<br>£<br>13,665<br>88,738<br>102,403|
|---|---|---|



Shop income is the proceeds from the sale of donated goods, which consist mainly of clothing and small house hold items. Any proceeds from the sale of new merchandise is not material. 

## **4. INVESTMENT INCOME** 

|Rents received<br>Deposit account interest<br>**5.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Adoptions<br>Animal home<br>HQ boarding and other<br>income<br>Animal home<br>HQ collection<br>Branch<br>**6.**<br>**RAISING FUNDS**<br>**Other trading activities**<br>Opening stock<br>Staff costs<br>Rent<br>Motor expenses<br>Rates and water<br>Repairs and renewals<br>Telephone<br>Insurance<br>Heat and light<br>Sundry expenses<br>Fundraising event costs<br>Cleaning and refuse costs|31/12/25<br>£<br>8,100<br>16,882<br>24,982<br>31/12/25<br>£<br>19,295<br>22,396<br>20,519<br>62,210<br>31/12/25<br>£<br>-<br>72,082<br>23,912<br>4,542<br>(352)<br>1,736<br>232<br>352<br>2,348<br>77<br>-<br>971<br>105,900|31/12/24<br>£<br>3,175<br>23,868<br>27,043<br>31/12/24<br>£<br>21,877<br>62,201<br>21,816<br>105,894<br>31/12/24<br>£<br>128<br>123,946<br>18,898<br>2,232<br>1,380<br>3,407<br>377<br>943<br>7,776<br>24<br>10<br>396<br>159,517|
|---|---|---|



continued... 

Page 18 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **7. CHARITABLE ACTIVITIES COSTS** 

|In furtherance of charitable objects<br>Animal home<br>**SUPPORT COSTS**<br>In furtherance of charitable objects<br>Support costs, included in the above, are as follows:<br>**Governance costs**<br>Auditors' remuneration<br>Auditors' remuneration for non audit work<br>Legal and professional fees|Support<br>Direct<br>costs (see<br>Costs<br>note 8)<br>Totals<br>£<br>£<br>£<br>-<br>26,675<br>26,675<br>669,315<br>-<br>669,315<br>669,315<br>26,675<br>695,990<br>Governance<br>costs<br>£<br>26,675<br>31/12/25<br>31/12/24<br>In<br>furtherance<br>of<br>charitable<br>Total<br>objects<br>activities<br>£<br>£<br>7,150<br>8,295<br>4,458<br>4,819<br>15,067<br>9,309<br>26,675<br>22,423|
|---|---|



## **8. SUPPORT COSTS** 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024. 

continued... 

Page 19 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **10. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Animal home<br>Retail premises<br>No employees received emoluments in excess of £60,000.|31/12/25<br>£<br>403,016<br>32,828<br>7,750<br>443,594<br>31/12/25<br>17<br>5<br>22|31/12/24<br>£<br>387,574<br>23,936<br>6,302<br>417,812<br>31/12/24<br>15<br>5<br>20|
|---|---|---|



## **11. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1st January 2025<br>Additions<br>At 31st December 2025<br>**DEPRECIATION**<br>At 1st January 2025<br>Charge for year<br>At 31st December 2025<br>**NET BOOK VALUE**<br>At 31st December 2025<br>At 31st December 2024|Freehold<br>property<br>£<br>2,826,951<br>-<br>2,826,951<br>1,099,206<br>86,387<br>1,185,593<br>1,641,358<br>1,727,745|Short<br>leasehold<br>£<br>3,648<br>-<br>3,648<br>2,897<br>75<br>2,972<br>676<br>751|Fixtures<br>and<br>fittings<br>£<br>59,242<br>1,083<br>60,325<br>43,602<br>3,187<br>46,789<br>13,536<br>15,640|
|---|---|---|---|



continued... 

Page 20 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **11. TANGIBLE FIXED ASSETS - continued** 

|**COST**<br>At 1st January 2025<br>Additions<br>At 31st December 2025<br>**DEPRECIATION**<br>At 1st January 2025<br>Charge for year<br>At 31st December 2025<br>**NET BOOK VALUE**<br>At 31st December 2025<br>At 31st December 2024<br>**12.**<br>**INVESTMENT PROPERTY**<br>**FAIR VALUE**<br>At 1st January 2025<br>and 31st December 2025<br>**NET BOOK VALUE**<br>At 31st December 2025<br>At 31st December 2024<br>Fair value at 31st December 2025 is represented by:<br>Valuation in 2021<br>Cost|Motor<br>vehicles<br>£<br>24,052<br>20,800<br>44,852<br>20,116<br>5,317<br>25,433<br>19,419<br>3,936|Computer<br>equipment<br>£<br>-<br>1,947<br>1,947<br>-<br>56<br>56<br>1,891<br>-|Totals<br>£<br>2,913,893<br>23,830<br>2,937,723<br>1,165,821<br>95,022<br>1,260,843<br>1,676,880<br>1,748,072<br>£<br>190,000<br>190,000<br>190,000<br>£<br>40,000<br>150,000<br>190,000|
|---|---|---|---|



The investment property is valued by the trustees at fair value which is considered to be the open market value. 

The valuation in 2021 was provided by an independent 3rd party estate agent. As at 31st December 2025, the trustees believe the valuation provided still remains relevant and reasonable. 

continued... 

Page 21 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **13. STOCKS** 

|Stocks<br>**14.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Tax on gift aid<br>VAT<br>Prepayments and accrued income|31/12/25<br>£<br>1,233<br>31/12/25<br>£<br>-<br>724<br>8,982<br>199,745<br>209,451|31/12/24<br>£<br>3,172<br>31/12/24<br>£<br>18,703<br>1,574<br>125<br>625,056<br>645,458|
|---|---|---|



## **15. CASH AT BANK AND IN HAND** 

Cash at bank includes £248,310 (2024: £303,293) held in short term fixed rate investment accounts. 

## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors|31/12/25<br>31/12/24<br>£<br>£<br>8,691<br>9,917|
|---|---|
|Taxation and social security|8,910<br>6,581|
|Other creditors|13,817<br>19,941|
||31,418<br>36,439|



## **17. LEASING AGREEMENTS** 

Minimum lease payments under non-cancellable operating leases fall due as follows: 

|Within one year|31/12/25<br>31/12/24<br>£<br>£<br>18,800<br>5,500|
|---|---|
|Between one and five years|41,217<br>-|
||60,017<br>5,500|



continued... 

Page 22 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **18. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>Unrestricted fund<br>**Restricted funds**<br>Veterinary Equipment Fund<br>Vehicle<br>Rabbit Equipment<br>Moon Charitable Trust<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>Unrestricted fund<br>**Restricted funds**<br>Veterinary Equipment Fund<br>Vehicle<br>Rabbit Equipment<br>Moon Charitable Trust<br>**TOTAL FUNDS**<br>**Comparatives for movement in funds**<br>**Unrestricted funds**<br>Unrestricted fund<br>**Restricted funds**<br>Veterinary Equipment Fund<br>Vehicle<br>Rabbit Equipment<br>Moon Charitable Trust<br>**TOTAL FUNDS**|At 1.1.25<br>£<br>3,831,027<br>4,135<br>7,334<br>638<br>252<br>12,359<br>3,843,386<br>Incoming<br>resources<br>£<br>851,683<br>-<br>-<br>-<br>-<br>-<br>851,683<br>At 1.1.24<br>£<br>3,668,002<br>5,170<br>8,442<br>797<br>304<br>14,713<br>3,682,715||Net<br>movement<br>in funds<br>£<br>50,845<br>(826)<br>(832)<br>(128)<br>(41)<br>(1,827)<br>49,018<br>Resources<br>expended<br>£<br>(800,838)<br>(826)<br>(832)<br>(128)<br>(41)<br>(1,827)<br>(802,665)<br>Net<br>movement<br>in funds<br>£<br>163,025<br>(1,034)<br>(1,109)<br>(159)<br>(52)<br>(2,354)<br>160,671|At<br>31.12.25<br>£<br>3,881,872<br>3,309<br>6,502<br>510<br>211<br>10,532<br>3,892,404<br>Movement<br>in funds<br>£<br>50,845<br>(826)<br>(832)<br>(128)<br>(41)<br>(1,827)<br>49,018<br>At<br>31.12.24<br>£<br>3,831,027<br>4,136<br>7,333<br>638<br>252<br>12,359<br>3,843,386|
|---|---|---|---|---|



continued... 

Page 23 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **18. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>Unrestricted fund<br>**Restricted funds**<br>Veterinary Equipment Fund<br>Vehicle<br>Rabbit Equipment<br>Moon Charitable Trust<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>922,326<br>-<br>-<br>-<br>-<br>-<br>922,326|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(759,301)<br>163,025<br>(1,034)<br>(1,034)<br>(1,109)<br>(1,109)<br>(159)<br>(159)<br>(52)<br>(52)<br>(2,354)<br>(2,354)<br>(761,655)<br>160,671|
|---|---|---|



The individual restricted funds are created when the charity receives a grant for the purchasing of the specified items. 

## **19. RELATED PARTY DISCLOSURES** 

The charity purchases goods from the National RSPCA which are included in resources expended. The value of the goods purchases was £3,029 (2024: £3,609).The charity also made contributions to National RSPCA of £26,181 (2024: £21,982) for administrative charges. 

During last year the investment property was rented out to a trustee at market value. This arrangement  terminated during last year and rent of Nil (2024: £2,500) was received from the trustee. 

## **20. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net income for the reporting period (as per the Statement of Financial**<br>**Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Loss on disposal of fixed assets<br>Interest received<br>Interest paid<br>Decrease in stocks<br>Decrease in debtors<br>Decrease in creditors<br>**Net cash provided by operations**|31/12/25<br>£<br>49,018<br>95,022<br>-<br>(16,338)<br>3,068<br>1,939<br>433,715<br>(2,728)<br>563,696|31/12/24<br>£<br>160,671<br>96,200<br>76<br>(23,230)<br>-<br>2,725<br>117,567<br>(21,578)<br>332,431|
|---|---|---|



## **21. ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.1.25|Cash flow|At 31.12.25|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|1,293,123|553,135|1,846,258|



continued... 

Page 24 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31ST DECEMBER 2025** 

## **21. ANALYSIS OF CHANGES IN NET FUNDS - continued** 

|**Total**|1,293,123<br>1,293,123|553,135<br>553,135|1,846,258<br>1,846,258|
|---|---|---|---|



## **22. CONTROLLING PARTY** 

The charity is controlled by the trustees. 

## **23. CONTINGENT ASSET** 

There are two legacies where RSPCA has been named as the beneficiary. Due to being a discretional legacy or  a residual pecuniary legacy, the value of these legacies are not quantifiable at the year end and therefore no estimation of the value of these legacies have been recognised in the SOFA. 

Page 25 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31ST DECEMBER 2025** 

|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**<br>**for the Year Ended 31ST DECEMBER 2025**|||
|---|---|---|
||31/12/25|31/12/24|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Subscriptions and donations|14,334|12,516|
|Standing order donations|20,685|21,996|
|Gift aid|724|2,561|
|Legacies|628,378|619,913|
|Grants|7,580|30,000|
|**Other trading activities**|671,701|686,986|
|Fundraising events|11,647|13,665|
|Shop income|81,143|88,738|
|**Investment income**|92,790|102,403|
|Rents received|8,100|3,175|
|Deposit account interest|16,882|23,868|
|**Charitable activities**|24,982|27,043|
|Adoptions|19,295|21,877|
|HQ collection|20,519|21,816|
|HQ boarding and other income|22,396|62,201|
||62,210|105,894|
|**Total incoming resources**|851,683|922,326|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Opening stock|-|128|
|Wages|64,461|116,624|
|Social security|6,669|6,788|
|Pensions|952|534|
|Rent|23,912|18,898|
|Motor expenses|4,542|2,232|
|Rates and water|(352)|1,380|
|Repairs and renewals|1,736|3,407|
|Telephone|232|377|
|Insurance|352|943|
|Heat and light|2,348|7,776|
|Sundry expenses|77|24|
|Fundraising event costs|-|10|
|Carried forward|104,929|159,121|



This page does not form part of the statutory financial statements 

Page 26 



**RSPCA BLACKPOOL AND NORTH LANCASHIRE BRANCH** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31ST DECEMBER 2025** 

|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**<br>**for the Year Ended 31ST DECEMBER 2025**|||
|---|---|---|
||31/12/25|31/12/24|
||£|£|
|**Other trading activities**|||
|Brought forward|104,929|159,121|
|Cleaning and refuse costs|971|396|
|**Charitable activities**|105,900|159,517|
|Wages|338,555|270,950|
|Social security|26,159|17,148|
|Pensions|6,798|5,768|
|Rates and water|5,385|1,621|
|Insurance|8,027|7,734|
|Heat and light|20,277|21,318|
|Telephone|4,614|3,616|
|Printing and stationery|1,506|731|
|Sundries|8,973|5,779|
|Veterinary fees welfare and neutering|83,024|78,607|
|Animal food and supplies|3,041|5,774|
|Motor expenses|(1,127)|2,786|
|Training costs|1,728|1,200|
|Cleaning costs|20,844|17,209|
|Waste collection and sewage costs|8,899|7,513|
|Repairs and renewals|10,047|10,133|
|Cremation costs|-|501|
|Branch contribution|26,181|21,982|
|Fundraising costs|632|359|
|Computer software and expenses|730|417|
|Depn of freehold property|86,387|90,935|
|Depn of short leasehold|75|83|
|Depn of fixtures & fittings|3,187|3,871|
|Depn of motor vehicles|5,317|1,311|
|Computer equipment|56|-|
|**Other**|669,315|577,346|
|Loss on disposal of tangible fixed assets|-|76|
|Bank interest|775|2,293|
|**Support costs**|775|2,369|
|**Governance costs**|||
|Auditors' remuneration|7,150|8,295|
|Auditors' remuneration for non audit work|4,458|4,819|
|Legal and professional fees|15,067|9,309|
||26,675|22,423|
|Total resources expended|802,665|761,655|
|**Net income**|49,018|160,671|
||||



This page does not form part of the statutory financial statements 

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