RSPCA LANCASHIRE EAST BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2026 Company Regislralion No. (England and Wales)
RSPCA LANCASHIRE EAST BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms A R Bentley Mrs P M Fairclough MrA J Freestone Mrs C J Jonsson Mrs L O'Boyle Mrs YTan Mr J Taylor Charlty reglstratlon England and Wales 232253 Independent oxamlner P Bell FCCA Champion TLL Limited 7-9 Slalion Road Preston Lancashire PR4 6SN Bank&rs Barclays Bank UK PLC 1 Churchill Place LONDON E14 5HP
RSPCA LANCASHIRE EAST BRANCH CONTENTS Page Tiuslees, report Independent examinerfs report Slalement of financial activities 10 Balance sheet 11 Notes to the financial statements 12-23
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual ieport and financia5 slalements for the year ended 31 December 2025. The financial slalemenls have been prepared in accoTdance with the accounting policles sel out in note 1 to the financial slalemenls and Comply with RSPCA Branch Rules. the Charities Act 2011 and A¢counling and Reporting by Charities.. Slalemenl of RecommendeL% Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandaiij applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. Oblectlves and Actlvltles Aims and Objectives The RSPCA Lancashire East Branch is consliluled as an unincorpoTaled charitable association and a separately reglslered branch of the Royal Society for Ihe Prevention of Cruelly lo Animals Ilhe Socielyl, subject lo ils Rules for Branches. The objectives of the Branch are lo promote the work and objects of the Society, lo promote kindness and to prevent or SUPPfess cruelly lo animals. by all lawful means, wlh particular reference lo the area of the Branch, in aecordance with the policies of th& Society. General activities for achieving the objectives are the operation of the Animal Centre al Allham nearAccringlon and an animal rehoming programme. Achlevements and Performance Revlew ofA¢tivities and Public Benefit The Trustees have reviewed the outcomes and achievements for the year lo ensure that they remain focused on our charitable aims and continue lo benefit the public. We have complied with the duly under the Charities Ad 2011 lo have due regard lo public benefit guidance published by the Charity Commission. Under the Charities Act 2011, the advancement of animal welfare 19 recognised as a dislincl statutory charitable purpose. The legislation and the Animal Welfare Act of the same year indicate an acceptance by society that Irealing living creatures with compassion has a moral benefit for the public as a whole. The Branch's animal welfare work, although local in nature, benefits society al large. The following section of this report highlights the charity's main a¢livilies and demonslrales the benefit provided lo the public. All of Ouf charitable aclivilies focus on promoting kindness and preventing or suppressing cruelly lo animals and are undertaken lo further these purposes for the public bengfil. The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied Ihal the charity has mel the requirements as described within this report. We support our local RSPCA Inspeclorale officers by giving priority to accepting those animals most al risk and. following iehabililalion, finding them suitable homes. The Society's Inspeclorale rescues animals in distress and enforces laws against the mislrealmenl of animals in England and Wales by bringing prose¢ulions. This work is key lo the prevention or suppression of cruelly parl of the RSPCA objects and piomotes humane sentiments towards animals which involve moral benefit lo humankind as a whole. All animals in our care receive veterinary SUPPOrt. vaccination, neutering and microchipping prior lo rehoming. Thi8 reduces the incidence and spread of disease and helps to control companion animal populations. We offer free advice on pet care lo promote responsible pet ownership and educate the public.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 To help raise the income needed lo support these aclivilies the Branch operated the one charity shop in Burnley. During 2025 the Branch Continued lo be an active supporter of the RSPCA'S Food Bank appeal providing both donations of food lo help pel owners across East Lancashire and the use of storage facilities al the animal centre and in addition made direct donations to a rkumbèr of local food banks including Maundy Relief. We offer volunteering opportunities lo people from all sectors of the communily who wish lo support our work in our animal centre and charity shops. Volunteer roles include Trustees, general animal Care and socialisation in the kennel environment, dog walking, foster care. retail assistants lin customer facing, stock sorting and distribution roles). volunteer drivers and fundraising roles. Our volunteers make a significant contribution lo the care of the animals. both Ihrough direct animal facing roles and by securing vital funds to support the overall operallon of the Branch whether through the shops or other fundraising aclivilies. The Trustees. themselves all volunteers, are most appreciative of the time and dedication of volunteers working in all aspects of the Branch. Summary of Achlevements Ovetvlgw 2025 was a year of continued change for th8 Branch as the new locally elected Board sought lo develop Branch activity in what ullimalely proved an exlremely Challenging financial climate. Intskg & Rehomlng The Branch continues lo build on th& success of the fostering team and during the course of last year the number ol foster carers varied between 25 30 volunteers although not all were available al any one lime. bul their contribution made an invaluable contribution lo animal throughput and rehoming. In fact. wilhoul the support of such individuals the Branch would not be able to rehabililale and rehome any cats as there are no suitable callery facilities al the animal cenlre. The development of the fostering scheme continues lo be supported by the transfer of Cats from the RSPCA Soulhport, Ormskirk & District Branch animal cenlre. The dedicated animal care team, under the leadership of Jeanelle Ainscough (Animal Care Manager), accepted 105 animals156 dogs, 32 cats, 10 rabbits & 7 guinea pigs) into care duiing the year, whilst this was the same number ol animals as were accepted in 2024 the Branch rehomed sllghlly more dogs and fewer cats than the previous year. Desplle the complex nature of the animals for whlch the Branch is caring, many need lenglhy periods of physical and behavioural rehabilitation before they can b& rehomed, last year saw 100 animals151 dogs. 31 cats, 12 rabbits & 6 guinea pigs rehomedl up from 92 animals the previous year. In a bld to support the rehabililalion of such Iraumalised animals the Branch has invested in Ihe continuous professional development of the staff team in a bid lo ensure colleagues are beller equipped lo understand and address the b&havioural concerns of dogs in our care. Charity Shop Last year continued to prove a challenging period for the Branch's one remaining charity shop in Burnley town cenlre. The continued disfuplion lo both pedestrian and vehicular traffic due lo the much delayed work on the local Council's Town lo Turf project severely impacted local trading conditions, however the shop maile a small net profit in the year.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The lease on the Burnley shop was renewed last December for a further three years, however the TrtBlees remain conscious that if IraLting conditions do not significantly improve in 2026 they may be forced lo implement the break clause which would enable the charily lo exil the lease half way through the three year term li.e. June 20271. The Board continues to closely monitor shop performance. Targe18 In last year's Annual Report the Board sel out a number of targets it hoped lo achieve during the year and these are summarised below.. {al Association of Dogs & Cats Homes (ADCHI The Branch was accepted for membership of the Association of Dogs & Cats Homes Ilhe 'lrade body. for animal welfare organisalionsl in October 2025. ADCH guidelines are considered the gold Standard for animal welfare provision and the Trustees were therefore delighted that the high standards of animal care delivered by the ¢enlre's staff and volunteer team were recognised by two independent ADCH assessors who visited the sile as part of the lengthy and detailed applicalion process. The BoarLI would also like lo thank those staff, volunteers & Trustees who gave up evening & weekends lo clean, decorate. repair and improve facilities al the centre in a bid lo ensure the Branch a¢higved ils ambition of securing ADCH membershlp lone of only 23 RSPCA branches that have secured full membership of that organisalionl. Ib) Kennel Reop8ning The Branch reopened seven kennels inApril of la81 year having secured funding from a number of partner branches and used these lo help boost Ihroughpul and rehoming during the course of the year. Whilst the reopening was fully funded thanks lo a combination of grants and interbranch boarding fees the lack of cashflow from other ar&as of the operation le.g. the delayed receipt in legacy income) meant that these kennels along with the rabbit unil sadly had to be closed al the end 012025. {cl Partnership Working In addition lo developing ils existing partnerships with the RSPCA Keighley, Craven & Upper W)arfedale Branch ICrav&nl, the RSPCA Liverpool Branch ILiverpooll and the RSPCA Soulhport. Ormskirk & District Branch Isoulhportl last year also saw the Branch secure Iwo new RSPCA branch partners. Soulhport has supported the fostering scheme by transferring animals that need additional Tehabililation in a home environment lo Lancashire East, thus helping increase Branch throughput and improving the welfare of animals in need. Liverpool has kindly supported the Branch with grants to fund some of the cenlre's day-tO¥day operational c081s and wilhoul such vital support activities such as the reopening of Ihe additional kennels would not have been achieved. In addition Craven and our two new partners, the RSPCA Crewe, Nantwich & District Branch Icrewel and the RSPCA Cheshire (Allrinchaml Branch IAllrinchaml, beeen them rent len kerinels which provides a valuable stream of funding for the Branch and ensures that log8lher we can continue lo provide much needed rehabililalion and rehoming for animals rescued by the RSPCA inspeclorale. {d) Grant Funding The Branch secured over £60,000 in grant funding from the Liverpool BTanch alone for which the Board remalns extremely grateful. hilsl th8 bulk of this was used lo fund tho reopening of the additional seven kennels {£40,0001, Liverpool also generously donated a further £20,000 lo fund vital roof repairs al the centre Including the replaCennI of leaking kennel roofs.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 lel Renew the Burnley Charily Shop Lease The Branch renewed the charity shop lease in December 2025 and the Board continues lo monitor shop performance as outlined earlier in this report. If) North Vvest RSPCA Dogs, Day Out Event The Lancs East and RSPCA Manchester & Salford branches together organised the NW RSPCA Dogs. Day Out al the Great Harwood Showground on Saturday, 5 July. 2025. This first ever joint RSPCA event in the NW saw 11 of the region's 22 RSPCA branches, national Society colleagues such as Giealer Manchester Animal Hospital, Slapeley Grange Wildlife Centre and the RSPCA Inspectorate together with a range of partner animal wellare chaTilies and a range of commercial slallholders participate in a fun packed day of animal ielated events. Whilst the event promoted the work of the RSPCA and other animal welfare organisalions il was not a huge money spinner for either of the Iwo organising branches and would have operateL% al a loss if the organisiru team had not secured a grant from the RSPCA'S NW Regional Board lo cover base costs such marquè and PA hire. Animal Centre Staff Reslruclure (November 2025} Sadly. despite all the positive aclivily undertaken during the year, the Branch continued to struggle to generate and maintain sufficient ¢ashflow to fund all ongoing operations and in November the Trustee Board had lo make the difficult decision lo close both the additional seven kennels and the rabbit unil in a bid lo reduce oulgolngs and slabilise the financial position of the charily. This reduction in operational activity resulted in the loss of four members of slaff13.39 FTE Ifull lime equlvalenlll saving the Branch circa £94,OOOlannum in salary & employment costs. 11 w88 hoped that this would be sufficient lo slabillse finances in the short term and enable Ihe Branch lo enter 2026 having secured a loan from the National Society against forecast legacy income in a bid lo address the ongoing cashflow issue and enable the Board lo undertake a managed feduclion in opeialional aclivily. Branch Administration & Management The staff team were overseen by James Stevens (Chief Executive Officorl ably supported by the senior management team., Jeanelle Ainscough (Animal Care Manager), Sue Abraham {Foslering CoordinalDr) who has since stepped down from her role in April 2026. Sam Bowles (Charity Shop Manager) and David Lulkevitch IBusiness & Adminislralion Manager) and the Board remains extremely Ihanklul for their unwavering support and dedication during a challenging year. Thank You The Trustees would like lo thank all staff and volunteers for their hard work and dedication during 2025 wilhoul whom the Branch would not have been able lo provide ils much needed animal welfare services.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Flnanclal Revlew Financial Position The total incomin9 resources for the year amounted lo £481,250 {2024.' £269,009), including legacies and grants ol £276,000 {2024.. £85,363). Expenditure in the year amounted to £497,966 12024: £429.1701. After realised gainsl Ilossesl of £nil {£nil) the Branch recorded an operational deficit for the year of £16,71612024'. £160,161). 11 should be noted that the SORP regulations (which govern the information contained in the accounts) require that legacy income is shown in the year the Branch is notified of Ihe bequest however the monies may not yel have actually been received by the charity. Legacy income of £195,591 is shown in the accounts, however the bulk of these funds had not been re¢6ived al the 2025 year end.. some £168,192 in legacy income is shown as accrued income li.e. deblorsl in the balance sheet and th18 seriously impacted the level of cash reseNes at the year end. Therefore whilst income again exceeded budget predictions and expenditure was less than that foreeasl al the Start of the year, the continued lack of positive cashflow seriously impacted the Branch's end of year reserve position. Investment Policy and Objectives The Branch does not hold sufficient reseNes to Tisk investing in equilies. Any Sufplus reserves are held in a premium account. Reserves Pollcy The Branch holds reserves in order that ils animal welfare services can be maintained should there be a TeducliDn in incoming resources. Reserves are those funds that are freely available for general purposes and are uncommilled. The Trustees have established a policy of holding unreslricled funds equivalent to al least 12 months of expenditure In reserve- based on 2025 expenditure levels this would be £497,966 IcompaTed to £429,170 in 20241. As at 31 Decemb&r 2025 the Branch had cash reserves 01 £79,922 {2024.' £242,142) of which the Trustees had designated £83,964 to cover potential liabilities which would arise il Ihe Branch were lo cease operating.. suc liabilities include slafl redundancy costs, charity shop lease and dilapidation costs and other long-lerm commilmenls. The Branch therefore had unreslricledlundesignaled cash reserves of -£4,04212024-. £142,142) or O months12024'. 4.0 months) operating costs. based on the largel reseNe figLJre of £497,96612024.. £429.1701.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Future Plans Unfortunately. despite the closure of seven kennels and thè rabbit unil and the resulting £94,000 reduction in oulgoings, the Branch entered 2026 with a forecast deficit of £180.000 for the year la loss of £15,OOOlmonlhl and insufficient reserves lo meet ils potential liabilities should the charity have lo cease all activity and therefore future plans alè somewhat limiled. Despite an inllial positive response from the National Society that il would be in a position to loan the Branch £90,000 against fore¢asl legacy income this did not malerialise Ilhe national RSPCA was going through a major reslruclure of ils own and found itself unable lo release the promised funds). The Board was therefore presented with the unenviable decision that the ¢hafily would have lo close the animal centre by the end of March lo ensure il could meet ils financial obligations lo staff and suppliers and move to a new foster based model of animal rehabililalion and rehoming with a much reduced staff team. This decision, which would result in the loss of a further eight animal care staff15.48 FTEI. would generate savings of circa £152,000 in a full year and reduce the forecast deficit lo a far more manageable level. Animal centre staff were informed of the pending Closure on the afternoon of Wednesday. 11 February, 2026 and news of the pending closuie was made public the following day. Save Our Centre Appeal The announcement Ihal the ¢enlre may have lo close by Ihe end of March if the Branch could not ralse sufficient funds lo plug the forecast £180,000 deficit resulted in a huge outpouring of public support and by the end of April 2026 over £110.000 been raised from a mix of individual and corporate donations. This fantsslic response has meant the Trustees have been in a position lo postpone the planned closure. which has been pul back lo the end of September, whilst they explore different operating models and allernalive fundraising opportunities in a bid lo move the Branch into a far more sustainable financial position. Objectives for 2026 lo review and restructure current aclivlly in a bid to implement a far more sustainable operational model which continues lo contribute lo the delivery of proactive animal we5fare and conlribule lo the suc(sSful rehabilitation and rehoming of animals rescued by the RSPCA inspeclorale to implement a range of positive fundraising activities lo improve Branch suslainabilily
RSPCA LANCASHIRE EAST BRANCH TRUSTEES, REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 Structurg, Governance and Management Governing Document The charily is controlled by ils governing document, Ihe RSPCA Branch Rules 2012 (including subsequent amendments). and is an unincorporated charity. Charlty ConstilLbtlon The Society for the P¥evenlion of Cruelty lo Animals was founded in 1824 and granted the "Royal" prefix by Queen Victoria in 1840. The current conslilulion of the RSPCA was created wblh the adoption of the Royal Society for the Prevention of Cruelly lo Animals Act 1932. The work of the Sociely is governed by the RSPCA Act and by the Rules of the Society. MembeTship of the Society is by subscription. There have been no changes in the objectives of the Charity since the last annual report. Organlsatlonal Structura Tho Branch is governed by a Trustee Board elected annually at the Branch AGM. They have individual and collective responsibility for the management of the Branch and ils funds and, subject lo overall supervision of the Society, the Trustees control and monllor all operational mallers. The Trustees hold regular meetings at which decisions regarding the Branch are made. The day-lo-day running ol the branch is overseen by the Chief Executive Officer and senior management team with support from the RSPCA'S Branch Partnerships Manager. The Trusteès who seNed during the year and up lo the dale of signature of the financial slalements werè.. Ms GAyub Ms A R Benllgy Mr J French Mrs P M Fairclough MrA J Freestone Mrs C J Jonsson Mr J A Kilner Mrs L O'Boyle Mrs N Robertson Mr P Shanks MrsYTan Mr J Taylor DrDMWe8t (Retired 25 June 2025} (Retired 25 June 2025} (Resigned 10 March 2025) {Relired 25 June 2025) {Relired 25 June 2025) {Rellred 25 June 2025) R15k Management Trustees have a duly to identify and review the risks lo which the Branch 18 exposed and lo ensure appropriate controls are in place lo provide reasonable assurance against fraud and error. The Trustees actively examine the major risks which the Branch faces on a regular basis. These cover op6ralional and financial reviews lo ensure systems are in plaee lo miligale and manage exposure lo significant risks.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Kay Management Personnel During Ihe year, the Trustetss. d8legal8d Ihg day-lo-day responsibllily for the runnlng of the charlly to the followlng Senior Managemenl Team ISMTI.. James Stevens, Chlef Exe¢ullvè Offlcer Jganelle Aln8¢0ugh, Anirnal Centre Manager Sue Abraham, Fostering Coordinator Sam Bowles, BLJrnley Charily Shop Manager David Lulkevilch, Bu3ine8s & Administration Manager The Trustees and SMT were supported by the followin9 branch support staff from the National Society: Denis8 McC8bè, Branch PartnèT5hip Manager Ilnlerim Head of Branch Partnerships from 24 March lo 31 Dècèmber 2025} Approved by order ol the Board ol Trustees on 4 June 2026 and slgned on ils behalf by.. MrsCJ Trustee onsson
RSPCA LANCASHIRE EAST BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA LANCASHIRE EAST BRANCH I report to the Trustees on my examination of the financial slalemenls of RSPCA Lancashlre East Branch Ilhe charity) for the year ended 310ecember 2025. Responslbllltles and basls of report As the Trustees of th6 charity you are responsible for the preparation of the financl818talemenls in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charily's financial slalemenls carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charily Commission under section 14515){b) of the Charities Acl 2011. Independent examlner's statement Since the charity's gross income exceeded £250.000, the independent examiner musl be a member of a body listed in section 145 of the Charities Ad 2011. 1 confirm that l am qualified lo undertake the examinatlon because l am a membe¥ of The Association of Chartered Certilied Accounlanls. which is one of the listed bodies. Your allenlion is drawn lo the fact that the Charity has prepared the financial slalemenls in accordance with the relevant version of the Statement of Recommended Practice applicable lo charities preparing their financial slalemenls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Slalemenl of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations bul has now been wlhdrawn. l understand that this has been done in order for the financial slalemenls lo provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirm that no mallers have come lo my altenllon In connecllon wlth the èxamination giving me cause lo believe that in any material respect-. accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial slalements do not accord with those records.. or the financial slalernenls do not comply with the applicable requiTemenls Conrning the form and conlenl of financial slalemenls set out in the Charities IAccounls anrl Reports) Regulations 2008 other than any requirement that the financial slalemenls give a true and fair view, which is nol a maller considered as part of an independ&nl examination. I have no concerns and have come acro88 no other mallers in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the financial slalemenls to be reached. Champlon TLL Llmlted P Bell FCCA 7-9 Slalion Road Heskelh Bank Preston Lancashire PR4 6SN Dale..
RSPCA LANCASHIRE EAST BRANCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Unrestrlcted funds funds general d8slgnated 2025 2025 Total Unrestrlcted Unrestrlcted funds funds general deslgnated 2024 2024 Total 2025 2024 Notos Income from.. Donations and legacies Charitable activities Other trading activities Investments 332,926 77,725 68,603 1.996 332,926 77,725 68,603 1.996 130.094 70.823 64.336 3.756 130.094 70,823 64,336 3,756 Total Income 481,250 481,250 269.009 269,009 Exp8ndlture on.. Raising funds Charitable activities 25,824 472,142 25,824 472,142 20,537 408.633 20,537 408,633 Total expendlture 497.966 497,966 429,170 429,170 Net expendlture 116,716) 118,7161 (160.1611 1160,1611 Transfers belween funds 22.684 {22,6841 110,9591 10,959 Net movement In funds 10 5,968 {22,6841 116.7161 1171.1201 10.959 1160.1611 Reconclllatlon of funds: Fund balances al 1 January 2025 108,533 352,630 461,163 279,653 341,671 621,324 Fund balance5 at 31 December 2025 114,501 329,946 444,447 108,533 352,830 461,163 The slalement of financial aclivilles includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. 10-
RSPCA LANCASHIRE EAST BRANCH BALANCE SHEET AS AT 31 DECEMBER 2Q25 2025 2024 Notes Flxfyd assets T8ngible assets 14 245,983 252,630 Current assets Doblors Ca8h al bank and In hand 15 178,857 79.922 48.128 242.142 258,779 290,270 Cradltors: #mounts falllng due wlthln one year 16 160.3151 181.7371 N¢t ¢urr•nt assets 198.464 208.533 Totsl 85¥ets less current Ilabllllles 444,447 461.163 Tho funds of the charlty Unrestricted funds- general Unr851ricled funds designated 19 18 114,501 329,946 108,533 352,630 444,447 461.163 The financial stat8mgnls wgrg approved by Ihe Trustee Board on Mrs C J Jonsson Trustee
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollc5es Charlty Informatlon RSPCA Lancashire East Branch is a local branch of the national RSPCA organisalion. It is controlled by il's governing document which is the RSPCA branch rules and is an unicorporaled charity. 1.1 Basls of preparatlon The financial slalemenls have been prepared in accordance with the charity's goveining document. Ihe Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accoLJnls in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 102) The chaiily is a Public Benefit Enlily as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a slal8nenl ol cash flows. The financial statements have departed from the Charities {Accounts and Reports) RegLElations 2008 only lo the extent iequired lo provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for charities applying FRS 102 rather than the version of the Slalemenl of Recommended Practi which is referred lo in the Regulations bul which has since been withdrawn. The financial statements are prepared in sleiling, which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The finanaal statement$ have been prepared under the historical cost convention, modified lo include the revaluation of freehold properties and lo include investment properties and certain financial instruments al fair value. The principal accounting policies adopted are sel out bolow. 1.2 Golng conc&rn At the lime of approving the financial slalemenls, the Trustees have a reasonable expectation that the charity has adequate resources lo ¢onlinue in operational existence for the foreseeable future. Thus the Truslees eonlinue to adopt Ihe going concern basis of accounting in preparing the financial slatemenls. 1.3 Charltable funds Unreslricled funds are available for use al the discretion of the Trustees in furtherance of their Charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as to how they may b& used. The pu¥pos&s and uses of the restricted funds are sel out in the notes lo the financial slalemenls. Endowment funds are subject lo specific conditions by donors that the eapilal must bè maintained by the charily. 1.4 Income Income is recognised when the charity is legally enlilled to il after any performance conditions have been mel, the amounts Can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations received under GiftAid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on receipt or otherwise if the charily has been nolif5ed of an impendlng dislrfbulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a conlingenl asset. 12-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ac¢ountlng pollcles Icontlnuedl 1.5 Expendlture Expenditure is reeognlsed once there is a legal or conslruclive obligation lo transfer economic benefit to a third party, il is probable that a transfer of economic benefits will be required in selllernenl, and the amount ol the obligation can be measured rellably. Expenditure is classified by aclivily. The costs of each activity are made up of the lolal of di1 costs and shared costs. including support costs involved in undertaking each aclivily. Direct costs allribulable lo a single activity are allocated directly lo that aclivily. Shared costs which contribute lo more than one activity and support costs which are not allribulable lo a single activity are apportioned between those a¢livilies on a basis consislenl with the use of resources. Central staff costs are alltscaled on the basis of lime spent, and depreciation charges are allocated on the portion of the asgel's use. Support costs Since the rnajoiily of aclivilieslcosls relate lo the sole charitable activity heading all support costs have been allo¢aled lo the charitable activity and as such a separate analysis or allocation basis for SUPPOTI costs is not required. 1.6 Tanglble flxed assets Tangible fixed assets are Initially measured al cost and subsequently measured at cost or valuation, net ol depreciation and any impairment losses. Depreciation is recognised 80 as lo write off the cost or valuation of assets less their residual values over their useful lives on the fo51owing bases,. Freehold land and buildings Fixtures and fittings Computers Motor vehicles 20A on cost 100A on cost 250h reducing balance 25% reducing balance The gain or loss arising on the disposal of an asset is determined as the dlfference between the sale proceeds and the carrying value of the asset. and is recognised in the slalemenl of financial aclivilies. 1.7 Impalrment of flxed assets Al each reporting end dale. the charity reviews the carrying amounts of ils tangible assets lo delelmine wh&lh8r there is any indication that those assets have suffered an impairment loss. If any such indallOn exists, the recoverable amount of the asset is eslimaled in OTder to determine th& exlenl of the impairment loss lif any}. 1.8 Cash and cash èqulvalents Cash and cash equivalents include cash in hand, deposils held al call with banks, other short-temi liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Olher Financial Instrument8 Issues, of FRS 102 to all of ils financlal inslrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the conlraclual provisions of the inslrumenl. Financial assets and liabilities are offset. with the nel amounts presented in the financial slalemenls, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo sellle on a nel basis or to realise the asset and sellle the liability simultaneously. 13-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles IContlnugd} Basic financlal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing Iransaclion, wheie the transaction is measured al the present value of the future receipts Lliscounled al a market rale of interest. Financial assets classified as receivable within one year are not amortlsed. 88slo flnancial Ilabililies Basic financial liabilities, including Creditors and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing Iransaclion. where the debt instrument is measured al the present value of the future payments discounted al a market rale ol inleresl. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost. using the effective interest rate melhod. Trade creditors are obligalions to pay ftir goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al transaction price and subsequently measured al amortised cost using the effective interest method. Derecognltlon of financial liabilities Financial liabilities are derecognised when the charity's conliaclual obligations expire or are discharged or cancelled. 1.10 Taxatlon The Charity is exempl from lax on ils charitable aclivilies. 1.11 Employee beneflts The cost of any unused holiday enlillement is recognised in the p8riod in which the employee's services are received. Termination benefits are recognised immediately as an expènse when the charity is demonstrably committed lo terminate the employment of an gmployee or lo provide leimination benefits. 1.12 Retlremont b9neflts Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng estlmates and ludg8ment$ In the application of the charity's accounting policies, the Trustees are required lo make judgements. eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experien and other factors that are considered lo be relevarit. Actual results may differ from these estimates. The eslimales and underfying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where tho revision affects (nly that period, or in the period of the revision and future periods where the revision affects both current and fulu¥e periods. 14-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donatlons and legacles Unrestrlcted Unrestrlcted funds funds 2025 2024 Oonalions and gifts Legacies Grants 56,926 195,591 80,409 44,731 64,098 21.265 332.926 130,094 Grants RSPCA HQ Liveipool branch 20.409 60.000 21,265 80.409 21,265 Income from charltable actlvltl&s Anlmal centre 2025 Animal centre 2024 Sale of goods Services provided under contract Charitable rental income 4,012 72,113 1.600 4.135 64.988 1.700 77,725 70.823 Analysls by fund Unreslricled funds- general 77,725 70,823 Incomg from other tradlng actlvltlgs Unrestrlcted Unrestrlcted funds funds 2025 2024 Fundraising events Shop income 3.094 65,509 2.275 62,061 Other trading activities 68.603 64,336 15-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 Income from Investments Unrestrlcted Unrestrlcted funds funds 2025 2024 nteresl receivable 1,996 3,756 Expendlture on ralslng funds Unrestrlcted Unrestrlcted funds funds 2025 2024 Tradlng costs Operating charity shops 25,824 20,537 Exp&ndlture on charltable actlvltles Anlmal care Anlmal care 2025 2024 Dlr8Ct costs Staff costs Depreciation and impairment Animal Food Insurance Light and Heat Telephone Postage and Stationary Van Expenses Sundries Travel Expenses Cleaning and Pest Control Repairs Vel Fees Rates and water Bank charges and interest 361,683 11,102 9,078 5,831 16.666 2.511 3,269 2.420 5.754 1.372 8.180 20.185 9.471 4,302 2,322 293.492 11.684 12,053 4,552 14,660 2,220 2,975 1,746 7,162 1,898 12,143 11,076 15,804 5,087 2,5e4 464,146 399.116 Share of support and governance costs (see notg 91 Governance 7.996 9.517 472,142 408.633 Analysls by fund Unreslricled funds- general 472,142 408,633 16-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocated to actlvities Anlmal care 2026 Total 2024 Governance 7,996 9.517 2025 2024 Governance costs comprlse: Legal and professional Independent examiners, fee Bookkeeping 3.486 3,250 1,260 4,725 3,250 1,542 7,998 9.517 10 Net movement In funds 2025 2024 The nel movement In funds is slated after chargingllcredilingl.. Fees payable for the indepenLlenl examination of the charity's financial slalemenls Depiecialion of owned tangible fixed assets 1.260 11.102 1.542 11.684 11 Trustees None of the Trustees (or any persons connected wlh them) received any remuneration or benefits frcm the charity during Ihe year. 12 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Total 19 19 Employment Costs 2025 2024 Wages and salaries Other pension costs 355.263 6.420 287,973 5,519 361,683 293,492 There were no employees whose annual remun&ralion was more than £60,000. 17-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 13 Taxatlon The charity is exempl from laxalion on ils activities because all118 Income is applied for charitable purposes. 14 Tanglble flxed assets Freèhold land Flxtur05 and and bulldlngs Computers Motor vehl¢les Total Cost At 1 January 2025 Additions 345,032 67.114 4.454 16,901 36,803 465,850 4,454 Al 31 December 2025 345,032 71,568 16,901 36,803 470,304 Depreclation and Impalrment Al 1 January 2025 Depreciation charged in the yeai 112,133 6.890 57,922 1,574 16.001 284 27,163 2,354 213,219 11.102 Al 3108cember 2025 119,023 59.496 16.285 29.517 224.321 Carrylng amount At 31 December 2025 226.009 12,072 616 7.286 245.983 At 31 December 2024 232,899 9.191 900 9,640 252,630 16 Debtors 2025 2024 Amounts falllng dLEe wlthin one year: Trade debtors Other debtors Prepayments and accrued income 5,330 5,186 309 42,633 173,527 178,857 48,128 The prepayments and accrued income figure includes £145,349 of legacies which have been recognised in line with SORP guidance. These funds are recognised as income bul have not yel been ieceived as cash. 16 Credltors: amounts falllng du9 wlthln one year 2025 2024 Other tsxalion and social security Trade creditors other Cfedilors Accruals and deferred income 1.032 3,241 1,288 54,754 10,304 1,086 70,347 60,315 81,737 18-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 16 Credltors: amounts falllng due wlthln on8 year Icontlnuedl Included in deferd income is an amount of £40,000 received from RSPCA Liverpool during 2024. This is linked lo expenditure taking place during the 2025 year. 17 Retlrement beneflt sch8me$ 2025 2024 Deflned contrlbutlon schemes Charge lo profit or loss in respect of defined contribution schemes 6,420 5,519 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 18 Unrestrlcted funds - deslgnatgd These are unrestiicled fund8 which are material lo the charity's aclivilies. At 1 January 2025 Transfers At31 December 2025 Designated funds Fixed Assets 100,000 252,630 {16,0361 16,6481 83,964 245.982 352.630 {22.6841 329.946 Prevlous year.. At 1 January 2024 Transfers At31 December 2024 Designated funds Fixed Assets 85,459 256.212 14.541 13.582) 100,000 252.630 341.671 10.959 352,630 Funds IransfeTS represent amounts spent from General Funds during the year that relate lo the DesYJnaled Funds. 19-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Unrestrlcted funds The unreslricled ILJnds ol the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unreslri¢led funds by the Iruslees for specific purposes. At 1 January 2025 Incomlng resources Resources expended Transfers At31 December 2026 Designated fixed assets Designated fund General funds 252,630 100,000 108.533 {6,6481 {16,D361 22.684 245.982 83.964 114.501 481,250 1497,966) 461.163 481,250 1497,9661 444.447 Provlous year: At 1 January 2024 Incomlng resources Resources oxpended Transfers At31 December 2024 Designated fixed assets Designated fund General funds 258,212 85,459 279,653 13,5821 14,541 110,9591 252,630 100,000 108,533 269,009 {429,1701 621,324 269.009 {429.1701 461.163 An unreslflcted d&signaled fund has been created lo represent the nel book value of the fixed assel818ome of which are Ifansferred from the reslricled funds) which represents monies already spent bul still showing as part of the fund balance Irepresenled by fixed asselsl due lo the accounting Irealmenl bul not representing liquid funds that are available. The transfer belween lunds represents the movement of the nel book value taken from general funds. A further designated fund of £83,964 is held lo cover the potential liabilities which would arise if the Branch were lo cease operating.. such liabilities include staff redundancy costs, charity shop lease and dilapidation costs, and olher long-lerm ¢ommilmenls. 20-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 20 Analysls of net assets between funds Unrestrlcted Unrestrlcted funds funds gen&ral deslgnated 2025 2025 Total 2025 At 31 December 2025: Tangible assets Current asselsllliabililiesl 245.982 83,964 245,982 198,465 114,501 114,501 329,946 444,447 Unrestrlcted Unrestrlct&d funds funds general deslgnated 2024 2024 Total 2024 At 31 De¢ember2024: Tangible assels Current asselsl{liabililiesl 252,630 100,000 252,630 208,533 108.533 108.533 352,630 461.163 21 Related party transactlons 21
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Related party transactlons Icontlnuodl Transactions wlth related partles The branch is a member of the RSPCA National legacy scheme under which the national society administer the legacies left lo the branch for a nominal fee of 2.50A. Legacies shown in these accounts are gross of the 2.5% deducted by the national society. The amount ieceived through this scheme during the year was £63.33412024.' £64.0981. The branch also Iransacls with the national society by providing boardlng servlces to anlmals rescued by the national society in their region. The amount charged ID RSPCA national for these services in the year amount 10 £39,795 12024.. £31,855). The balance oulslanding al the year ènd is £5,011.05 {2024'. £4,917) and Is shown in Trade Debtors. The branch would 8180 like lo bring attention lo the following amounts received in the year.. Durlng the period 1 January lo 31 December. 2025 the following related party transactions were re1Ve by the Branch. Tho RSPCA National Society £20,40912024.' £21,265} Door lo door grant The RSPCA Liverpool Branch £60,000- This amount was Included as deferred income in 2024 and released this year. -22-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 22 Post Balance Sheet Event Subsequent lo the year end. the Trustees recognised that the cash al bank and in hand1£79,9221 was less than the designated fund sel aside for potential liabililies1£83,9641 and with an operating delicil 01 £180,0001 annum or £15.OOOlmonlh forecast for the 2028 financial year action had lo be taken lo address the imrmediale financial challenge lacing the Branch. Therefore the decision was taken by the Board Ihal unless sufficient monies could be found lo boost reserves and address the forecast £180.000 deficit the animal centre would potentially have lo close by the end of March and the charity transition lo a lower cost fosler-based rehabililalion and rehoming model. Staff were infoimed of the potential closure and the pending Teduclion in animal care roles Ihal would result fiom the move lo the proposed foster-based operational model and a staff consultation process was launched. The public were infomied of the threat lo the cenlre's future and the 'Save Our Centre. appeal was launched in a bid lo raise vital funds for the cenlre. Public support was immediate and the charity's financial position has improved subslanlially with over £110.000 raised by th& end of April 2026 and the potential closure has since been deferfed until September 2026. This support has enabled the Board lo not on5y delay the possible closure bul also gThien staff and Trustees more lime lo explore alternative operating models which might include the retention of some or all of the kennel operation. A final decision has yel to be made and the potential closure of the animal centre would represent a significant operational change for the charity with a consequent reduction in the overhead costs associated with maintaining the animal ¢enlre premises. Th& Board is currently assessing the full financial implications of such a decision, including the future use ol the sile, the implication for staff5ng numbers and any associated reslrucluring costs. As the possible closure was announced some six weeks after the 2025 year end, no adjuslmenls have been made lo the amounts recognised in these financial slalemenls. However the potential closure has been disclosed as a non-adjusling post balance sheet event. 23-