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, be￿een 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 replaCen￿nI 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 Con￿rning 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 di￿1 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 ind￿allOn
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 defer￿d 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 re￿1Ve￿ 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-