RSPCA MANCHESTER AND SALFORD BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charily registration number 232255
RSPCA MANCHESTER AND SALFORD BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M Lseddon Mr D M Jones Mr P Crisp Ms S Shiml Mrs E J Bromiley (Appointed 7 June 20251 Charlty r•glstratlon England and Wales 232255 Independènt èxamlnèr P 8811 FCCA Champion TLL LSmStgd 7-9 Slalion Road Preston Lancashire PR4 6SN
RSPCA MANCHESTER AND SALFORD BRANCH CONTENTS Pagè Truslè&s' rgport Independent 8X8mSnèls rèport Slalemenl of finan¢lal aclSvlll8S Balance sh881 10 Stslomenl of cash Ibws 11 Notes lo the 1Snancl#l 81alem&nls 12-24
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Thè t¥uslees pr88enl their annual report and financial sta18menl8 for the year ended 31 December 2025. 11 outlines the Branch's aclivilies, financial posilion, risks and fulure plans during 8 pgriod of sustained pressure across the animal welfare sector. Despite these challenges, thè Branch h8s continued lo deliver high-qualily care, rehabilitation and communlty support for anlmals In need. Thè financial statements have been prepared in accordance with the aceounllng polleles stsl out note I lo the flnancial slalemenls and comply with Ihe charity's governing documenl. the Charities Act 2011, FRS 102 'The Financial Rèptsrting Standard 8pplicable in the UK and Republic of Ireland" and the Charities SORP 'Aceounling and Reporting by Charities.. Slalement of Recommended Practice applicable lo char511es preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and RepublSc ol Ireland IFRS 1021 ObSectlv•s and actlvltles The Branch operated throughout 2025 In a challenglng ffinancial and OPgT81ion81 envtronmenl, shaped by rising costs, reduced futxllng certaSnty and Iner08s1ng demand for wmplex animal welfare services. A del(cil of £128,288 was recorded for the year. wilh a projected delidl of approxlmalely £98,000 for 2026. Thi8 rellecls continued inflalionary pressures. slruclural Increases In payioll and op&raling c08ts, and a reduction in anticipated legacy income lollowino a revlsed estate valuatlon. Oesplle th989 pr98surgs, the Branch dellv8red significant impact for animals and the communSty. A toial of 328 animals were admitted into our care. the majority via Ihe RSPCA inspectorate. with 286 suecesslully rehomed. Preventative work. community outreach. loster Ca provision and partnership woiking also remained central to delivery. Trustees have taken necessary decisions lo protect long-lerm suslalnabS1ity. In¢ludlng operallonal feslrucluring and changes within retail operations. The Bronch continues lo pri0ri118e core animal welfare services, wtlh increased focus on wmp19x cases and prgvenlallve Snlervenlions. Key risks include income volatilily, reduced central fundlng. retall varlablllty. Incrèaslng c8S8 Ix)mplexlty and workforce capacity pressures. Trustees monltr)r thnancial performance ¢losely and balance sustainability with W8llar8 oul¢ome$. During the yeaT a significanl amount of work has been done to changè the legal status of lh6 branch lo 8 Ch8rll8ble Incorporated Organisalion ICIOI - this transilion will compl818 early in 2026 wh8EI W8 will operate as Royal Sociely lor Ihe Prevenlion of Cruelly lo Anlmals Manehesler and Sallord Branch CIO (Registered Number 12093761. How our acllvllles dellver publlc beneflt The trustees of the RSPCA Manchester & Salford Branch recognise and affirm that the charity is established and operated for the b8nefil ol the public, in accordance wilh the public benelil requirements expected by the Charily Commi8510n. The Branch exists to promote kindness. prevent cruelly. and relleve the suffering of anlrnals wilhln the Manchester and Salford area. In doing so. the trustees acknowledgè Ihgt the charity's work provides public benelil by supporting anlmal welfare, encour8gSng r&sponsible pet ownarshlp, educating the public, and assisting animals in need. The Iruslees confirm that, when making decisions and planning the aetivities ol thè Branch. they have regard lo thg Charily Commission's guidance on public benefil and ensure Ihal th8 charity's resources are used lo further ils ¢harilable purposes for thg ben9fit of th8 public.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevements and pèrform¥nce 2.1 Carlng for anlmals In n••d In 2025, we admitted 328 animals who had experienced neglect. abandonment or ¢ruelty. Of these, 78Yo were referred vla the RSPCA inspeclorale, with the remainder supported through partner charities and slalulory services. We successfully rehomed 286 animals. Each animal received tailored care to meet their medlcal. behavioural and wellare needs. Anlmals are fully prepared for rehoming Ihrough neulerlng. vaccinallon. mlcro¢hipping and parasite Iieatmenl. ensurlng hlgh welfare 8tandard8 and reducing lulure rlsk of relinquishment. 2.2 Behavlour and welfarè support We provide ongoing support 10 8doplers lo ensure successful long-lerm placements. This includes a foslei-for- adoption pathway for more cornplex cases and seven-day access to 8XP8rt advice. This approach improves 3tsbility, reduces returns and strengthens outcomes for animals with additional needs. 2.3 Complèx rescue and Mhabllltation cas95 Some animals require intensive intervention due lo severe neglect, 118LJma or medical conditions. For example. 'Max the Mighty, required structured rehabilitation and foster care following admission. Veterinary 8ss8ssment identified a severe congenital wndlllon affedlng his rib cage and cardiac function. DespitB supportlV9 car8, his condition was nDt compatSb16 Wlth Iong-lerm survival. Following veterinary advlce. a humanè 8Lilhanasia was carried OLtI to prevenl suff6ring. This casè rÈfl8¢1s the complexity of welfare decision-making, requlrlng ba18nce between compassion. veterinary Inslghl and elhlcal iesponsibilily. 2.4 Anlmal c•ntr• and fostèr nètwork Our animal centre provldes a specialist envlronmenl for habIlitatIon and woiks close with the RSPCA Greater MoncheslerAnitnal Hospital. Our fostèr network supports animals requiring home-based rehabllllallon. The8e placements often improve recovery and behavioural outcomes by providing a more famlllar gnvironmenl. Together, Ihese models enable flexlble and rosponsive care while maintaining welfare standards. 2.5 Communlty engagement and volunteerlng Both our fundraising and anlmal carè activities continue lo provide meaningful opportunStles for vo9unleering, sludenl placements and employer-supported engagement. Volunteers support a wlde range of activity across the Branch. including animal care, fostering. retail operations, fundralsing events, community outreach and adminislralive support. The Truslees Tecognise (hal volunteèrs make an invaluable conlribulion lo the operalion of the charfly and remain essential lo Ihe delivery of rnany fronlliTie services. Their time. skills and commitment significantly extend the Branch's capacity to support animals and engage wilh the community. parti¢ul8rly during a period of increasing linancbal and operational pressure. Our volunteering opportunities enablfj people to develop skills, gain experience and connect wlth both Ihelr local community and animal w6lfar8 In a meaningful way, while also str6ngthening public und6rstandlng of responsible pèt ownèrship and animal needs. The Branch benèfits from thè support of 8pproxima¢85y 75 regular volunteers. alongside additional weekly employer-supported voluntè8r$ and slud8nts undertaking non-clinical work placements. 2.6 Preventatlve healthcar8 Preventative work remains central to our approach. In 2025, we supported Ihe neutering of 175 owned cats and mlcrochipped over 220 anlmals through grant-funded programmes. Our communlly outreach events provided immodiale support for over 400 cats, rabbits and gulnea pigs. These Interventions r$duc8 preventable sufferlng. keep pets and people together and supporl responsible ownership.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2.7 Ca$9 Study: Gina and Bean Gina was herself still a juvenile when she came inlo our care at thg gnd of July 2025. alongside her young kitten, Bean. The linder believed that Gina had given blrth in a garden., however, our assessment suggesled a mor& complex silualion. While a slngle kitten Ilttgr Is posslblg. Il Is more likely that the pair had been separated from a larger litter and subsequently abandoned. More concerning was that Gina presented as high5y trèumatlsed and wSlhdrawn, requiring a sensitlV8 and fl8xible approach lo her care and housing. Through tailored rehabililalion and appropriate placement support, both Gina and B6an respondèd w811 and were successfully prepared for rehoming individually. This included full veterinary preparation such as neutering. vaccination, mlcrochipping and parasit6 Ir6atm6nt. This ease hlghlighls th6 valuè of tlm81y Inlervenlion, the Importance of PTevenlalive neutering. and the Impact of provldlng Sndlvldu8lly tailored care th81 responds lo both the physical and emollonal needs of each anlmal. 2.8 Outreach and partnershlp worklng We delivered welfare events supportlng over 400 small animals and d151ribuled 5,000 pet food meals through partnershlps wlth Sallord Foodbank and community organisalions. 2.9 Retall. fundralslng and communlty pr•s•n¢• Our Ilve eharlly shtsps provlded 88senlial income, volunteering opportunities and communlty engagement. whlle protnoling reuse and sustainability. 2.10 Sector collaboratlon and Influeneè We worked with partner organisations 10 8hare expertise and improve animal welfare standards across the sector. 2.11 Communlcatlng our Impact We communicate our work through diyital platforms. media engagement and community outreach to support transparency, publi¢ engag8ment and awarenes5 of animal we51are issues. This includes active use ol social media, our website. blogs, news1811ers and local media opportunities lo highlight the impact of oui work. promote responsible pet ownership and share important welfare messaging with th8 wSder cotnmunity. Effective communication also plays an important role In m8Sntainlng publlc trust and slfengthening support for the charity. By sharing the realiti6s of anlm81 wèlfarè work- including both successes and challenges-we are able to engage supporters. attract adoptèrs, volunteers and donors and increase understanding ol the rol& of our Branch within th8 local community. Mu¢h of this aclivity is delivered in a highly costoffecllve way through the support of 8 long-serving volunteer and a part-lime Marketing Apprentice. reflectlng the Branch's commllment to maintaining strong public engagement despite limited dedicated communications resources. Trustees recognise that open and consislenl communication remains essential In buSldlng eomrnunity support, promoting transparency and ensuring accounlablllty to the publlc. In reeognllSon of Ihls, the Branch invested in developing internal communications capacity through the provlglon of a m8rkeling apprenticeship in 2025 lo support the upskilling of a siaff member into a Marketing-fu8ed role. Flnanclal Matters 3.1 The Branch op6ral8d In a challenging financial environment throughout 2025. The Government changes lo Employgl National Insurance contributions and an above inflation increase in Ihe National Mlnlmum Wag6 we significant, alongside significant increases in operating costs. The removal of the RSPCA Care Conlribulion Fund in October 2025 had a material impact on financial gUStain8bilily. The fund had been introduced by the nalional RSPCA for a limited period12024-20251 lo provide 8 conlribullon towards the costs ol caring for animgls referred through the inspector8tg. 5UPPOrting branches lo meg1 rising demand. Ils withdrawal has resultèd In 8 teducllon In Income despSte ongoing and sustained levels of inspectoral& demand. The ongolng cost of livlng crlsis negatively affected the levels of donations and footfall in our shops. Our Urmston shop In partleular conlinu8d lo suffer losses and the Trustees made the difficult decision to clos8 th8 shop at thè ènd of 2025. There remains a Lease liability until mid-2026 which is accounted for in our financial forecasts lor 2026. A def1cII of £128.288 was recorded for 2025. Forecasts for 2026 indieate a projected delicil of approximatew £98,000. partly due lo reduced legacy Income following 8 revised estate valuation. Al Ihe time of reportlng, there are no confirmed legacy Incomes beyond 2026. Trustees contlnue to focus on financial overslght, eost control and income diversification.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Flnanclal rèvlow and rèsgrv¢$ pollcy 11 is the policy of Ihe eharily that unreslrlcled funds which have not been designated for a specific use shoLJld bè maintalned 81 8 lovel equivalent lo beiween three and six month's Charltable expendSluro, whlch equates lo £178.000 on 2025 18vels. The Iruslees consider Ihat reserves al Ihls level will ensure Ihal, in the evenl of a significant drop in funding. they will be able to contlnue the charity's current activities while consideration is given to ways in which addllional funds may be ra1sed. At Ihe year end general unrestricted reserves amounted lo £173,061 or 5.8 months expendSture. This1gv81 of re8erves has been maintained throughout the year. 3.2 Reserves polley and posltlon The 8r8nch mainlains a reserves policy lo ensuie linanclal re5111ence and conlinuity of essential animal welfare services during periods of income uncertainly or unlorese8n financial pressure. Historically. the largel has been to hold reserves equivalent lo approximately six months of operating expenditure, allhough Trustees recognlse that maintaining this level has become increasingly challenging due lo sustained cosl p¥essures 8nd reduced Income certainly. Reserves ale aclively monitored on a monthly b8818 as part of Ihe Trustees. financial ov&rsighl. The currènl reserves position providès a redL4ced level of financial buffer compared to previous years and Trustees contlnue lo review this in the context of the Br8nch's lorecasl deficit and wider suslainabilily planning. 3.3 Dèslgn*t•d and rg¥trlcted funds The Branch holds dbslgnated and rgslrlcled funds which are applied in accordanee wllh donor wlshes 8nd agreed purposès. Rgstrlcled funds are used solely for specific projects or acllvltlgs. typlcally including prevenlalive vetèrinary care, community we5fare initiatives and largeted anSmal wèlfare inlervenlions. Designated funds are allocated by Trust&es for specifie opèrallonal or stratÈglc purposes lo ensure Ifansparent and planned use of resources. These lunds enable the Branch to dellver iargeted welfarè oulcorne8 that would not otheIse be posslble through unreslricled income alone. 3.4 Grants and donor acknowledgement During 2025, Ihe Branch recelved grant fundlng from a rong9 of charitable funding bodles which supported key areas of work including preventative h8allhcare, community outreach and animal welfarè intervèntions for owned animals. This lundlng has on8bled the conlinualion and expansion of services that directly benefit anirnals and owners within th8 local community. The Trustees would like to formally thank the following gr8nl fundgrs for their support during 2025.. Human8 World forAnimals, for a £3,750 grant. facilitated Ihrough the A8socialion of Dogs and Cats Homes, vjhlch enabled the Branch lo maintain enhanced blosecurily intetventlons. RSPCA North West Regional Board, for a total of £6,745 in grants to support low-incomè households to neuter and mlcrochlp th8lr cats. RSPCA Care Conlribullon Fund. for £25,000 In support of Inspeclorate-referred animal admissions. RSPCA P8t Food Bank Fund, for £600 lo support the provision of pel food to local food bank8. The Trustees are grateful to all grant lundÈrs, donors and supporters for their continued genèrosity and commitment. Their support femalns essential in enabllng the Branch to deliver ils charit8bl8 obléclivès and rèspond tr) Increasing dèmar lor animal welfare services.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 4. RISKS AND UNCERTAINTIES Flnanclal sustalnablllty The Branch continues lo operale in a challenglng financial environment. We are not Immune from the general downturn in reduced funding opportunitie5, combined with rising operational costs, have reduced the level of predictable income availabl8 to support core activities. A key financlal risk Is the ongoing reliance on Incom8 streams that arè not guaranl88d, parlicularly legacy incomè 8nd public donations. While Ihesè remain Important lo Ihe Branch's overall financial model, their varSablllly CTeales uncertainty in long-term planning and service delivery. Thls uncertainty is lurther compoundèd by increasing cost pressurès across 8118reas of operation. meaning that even where incom& is malntalnèd, its 'purchasing power, contlnuès lo reduce in real terms. The Trustees therèfore recognise the need lo maintain a strong focus on flnan¢lal resillence, priorilisalion of core acllvlty, and ongoing review of cost base and income diversilicalion. Relall performanc8 Retail income continues lo be variable and remalns a kèy area of financia5 pressure for the 8ran¢h. Trustees have iaken acllon in response lo sustained und8rperformanc8. including the decision lo close the Urmslon shop al the end of 2025 due lo ongolng financlal losses. A further shop has experlencgd challenging Iiading conditSons and Is subject to conllnued monitoring and review. The relall team continues lo work collaborallvely 8nd proactively lo improve performance and explorg OPPOrtunilies tr) increase income, including developing onllne sales channels lo broaden the reach ol donated stock. These 8fforts reflect a practical response to ch8llenging trading condilions and a commitment lo maximising income from available resources. S•tvlce demand InGrg8sing cornplexily of animal welfare cases continues lo place pressure on operatlon81 capacity. In particular, a higher proportion of admissions now r8quirg Irilensive veterinary treatment. bghavioural rehabililalion and longer lengths of stay, which increases demand on both staffing and physical resources. This reduces throughput capacity and limits operational Ilexibllily, particularly given th& variability and unpredictability ol rehoming timelin6s. Workforcè pressures Opèrallonal reslrucluring undertaken lo support flnanclal sustainability has Incr68sed pressure on workload and staff resilienc6. partlculady within the animal cenlre. Reduced staffing capacity, alongside sustained or Incrèaslng levels ol opér81ional demand. has required remalnSng staff lo absorb additional responslbllllles. The Trustees recognise that this has increased rellance on a smaller workforce and redueed org8ni5alional ffoxibility across core service delivery. Kay uncartalntl¢B reliance on legacy income withdrawal of central fundlng retall varlability In¢reasing case complexity slaifing capacity conslralnts 5. PLANS FOR THE FUTURE The Trustees have identified the following priorities.. continu8lion ol core animal welfare services expansion of preventative intervenllons where funding allows ongoing financial rnoniloring and suslainabilily planning conlinued use ol flexible care models strengthened wrnmunity partnerships support for 518ff and volunteers transpar8nl communication with stakeholders W6118rg-led declsion making The Trustees recognise that th8 Branch will conllnue lo operat& withln 8 challenging and uncertain financial environment over the coming year. Thg priorities sel out above reflect a focus on maintaining essentlal anlmal welfare seNices whilo ensuring that available resources are used as effectively and sustaSnably as possible. Truslees monllor financial performance, service demand and op8ralional Capacity closely or5 a rnonlhly basis, and w511 tak8 appropriate action as requSred to ensurè thè long-18rfn suslainablllly ol the charity and the conlinualion ol Its core charitable objecllves.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Investment Pollcy The truslees do not have a fomial investment policy bul review opportunities for Investments when lunds allow. Rlsk R8vlew Following a thorough rfsk assessment review, which considered PDtentlal malor risks faced by the chartty, the Truslees ¢onfirm that all risks have been considered and pro¢edurgslpraclices are in place lo address any wèakne88 identified. Plans for futur• p•rlods The Trustees remain commllled lo the development of the Manchester & Salford Branch through what we know will be a financlally dlfficull Ilmo. Supporting our staff and helping Ihem continue thè Important work we do for animals is at the heart of our strategy. Stru¢ture, governance and management The charity is an unincorporated charity. The trustees who sorvgd durlng the year and up to the dale of signature of th¢ fin8ncl818talern8nts were- Mr M L Seddon Mr D M Jon8S Mr P Crisp Ms S Shimi Ms A Coletnan Mrs E J Bromiley {Reslgned 15 Nov8mb8r 20251 (Appointed 7 20251 Th6 truste6s' raport was approved by Ihe Board of Trustees. Mr L Seddon Trustee Mr P Cri5P Trustee Dale..
RSPCA MANCHESTER AND SALFORD BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA MANCHESTER AND SALFORD BRANCH I report to thè trusltse8 on my gxaminalion of the financlal 3lalemenls of RSPCA Manchester and SaSford Branch Ithg ¢h8rityl for the year ended 31 Dember 2025. Responslbllltl•s and basls of rèport AS the trustees of the charity you are responsible for the pparatIOn of the financial 8talemenls in accordance with Ihe requirements of the Ch8Tilies Act 2011. I report in respect of my èxamlnatlon of th6 eharlly's Ilnanclal slalamènts ¢arried out under section 145 of the Charilies Act 2011. In carrying OL*1 my 8xaminalion I havè followéd th8 Directions given by Ihe Charity Commission under secllon 14515llbl ollh8 Charilles Act 2011. Independent examlner's statèmènt Since the charity's gross income exceeded £250.000, (he independent examlner must bè È member of a body11st8d in section 145 of the Charities Acl 2011. 1 confirm that l am qualified to undèrtakè thè examination becausg l am a m6mb6r of Ihè Associatlon of Charlered Certified Accounlanls, which is one of the listed bodies. Youi allenlion is drawn lo the lacl that the chaiity has Prepared financlal slalemenis In accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the FSnanclal Reportlng Stsndard appllcablg in the UK and Republic ol Ireland IFRS 1021 In preference to the Accounllng and Reporting by Charities.. Slalemenl of Recommended Practice 58sugd on 1 April 2005 whlch18 rel8rred lo in the exlanl regulations bul has now been wllhdr8wn. I have comp16tÈd my 8x8mln81ion. I confirm that no matters have come lo my attention in connection with the examinallon giving rn8 cause lo believe Ihal in any material respect.. accounting records werg not kept in respect of the charity as required by section 130 of the Charities Act 2011. tha fln8nci81 slat8m8nls do not accord with those records., or the flnanclal statements do nol ¢ompty wilh the applicable requirements concerning the form and content of Ilnanclal slalemenls sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirernenl that the financial slalemenls give a Irue and fair view. which is not a matter ¢onsidered a5 Part ol an independent examinallon. I have no concerns and have come across no other matters in connection with the examlnation to whlch attantlon should be drawrb in this repori in order lo enable a prop8r underst8ndSng of the Iln8nclal slat8m6nls lo bo r8a¢h8d. Champlon TLL Llmlted P Bell FCCA 7-9 Station Road Heskelh Bank Preston Lancashire PR4 6SN D81e'. Ib
RSPCA MANCHESTER AND SALFORD BRANCH STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Current flnanclal year Unrestrletad Unre8trlcted funds funds general deslgnatèd 2025 2025 Restrletèd funds Total Total 2025 2025 2024 Not8s Ineomo from.. Don811ons and legacies Charitable acliviligs Other Iradlng aotlvlties Investments 127,650 29,815 475,534 3,201 23.766 151,416 29,815 475,534 3,201 116.818 81,119 504.897 4.786 Total Incom8 636,200 23,766 659.966 707.620 Expendlture on: R8isin9 funds Charitable acllvilios Other expendituro 422,273 368,094 433 422.273 375.346 433 372,973 386.183 7,252 13 Total expendlturè 790,800 7,252 798,052 759.156 Not Incomel{expenditurel 1154.6001 16,514 (138.0861 151.536) Net movement In funds 10 1154,6001 16.514 {138,086 {51,536) Rèetsn¢lllallon of funds: Fund balances at 1 January 2025 327.661 150,000 2B,625 506.286 557,822 Fund balancès at 31 De¢?mber 2025 173.061 150,000 45,139 368,200 506,286 The statement of linancl818clivilies includes all gains and losses recognlsed Sn the year. All income and expenditure d6rive from continuing activities.
RSPCA MANCHESTER AND SALFORD BRANCH STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Prlor flnanclal year Unrestrlcted Unrestrlcted funds funds general daslgnated 2024 2024 Re8trlcted furhds Total 2024 2024 Not•s Income from: Donations and19gaolg8 Charitable aclivS1ies Other trading aclivities Investments 115.618 81,119 504,897 4.786 1,200 116.818 81.119 504,897 4,786 Total Income 706.420 1,200 707,620 Exp&ndlturè on.. Raising funds Charitable aclivSties 372,973 386,126 372.973 386.183 67 Total expendltur& 759,099 57 759.156 Net Incomellexpendlture) 152,6791 1,143 {51.5361 Transfers betwgen fund8 8,370 18,3701 Net movemènt In funds 10 144,3091 17.2271 {51.5361 Reconclllatlon of funds.. Fund balances at 1 January 2024 371.970 150,000 35,852 557,822 Fund balanc•s at 31 D8¢8mber 2024 327,661 150.000 28,62S 506.286
RSPCA MANCHESTERAND SALFORD BRANCH BALANCE SHEET ASAT 31 DECEMBER 2025 2025 2024 Notas Flx•d assets Tangible assets 15 11.369 16.055 Current assets Stocks Debtors Cash al bank and in hand 16 17 1,265 99,055 300.210 1,469 186,613 325,516 400.530 513.598 Credltors: amounts falllng due wlthln on• yèar 18 143,6991 123,3671 Not currènt assets 356,831 490,231 Total assets less current Ilabllltlos 368,200 506,286 The funds of the charlty Reslricled income funds Unreslricled funds- general Unrestricted funds- designated 20 22 21 45,139 173,061 150,000 28,625 327,661 150,000 368,200 506,286 Th&fin nci81 stal8monts were approved by the Irusleè Seddo Mr P Crisp Trustee Trus 10-
RSPCA MANCHESTER AND SALFORD BRANCH STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notés Cash flows from op•r?tlng actlvitles Cash absorbed by operallons 25 125.5081 113.8611 Inv¢stlng actlvltleB Pureh8s8 of tangible fixed assets Investment income received (2.9991 3.201 4,786 Net cash g•n•rAtèd from Investlng actlvllles 202 4,786 Net cash generated from flnanelng actlvllles Net decrease In cash and cash equlval6nt¥ 125,306) 19,075) Cash 8nd ¢ash 6qulvalènts al beginning of year 325.516 334,591 Cash and cash •qulval•nts at •nd of year 300.210 325.516 11
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Charlty Informatlon RSPCA Manchester and Salford Branch is 8 local branch ol the national RSPCA organisalion. It is conliolled by its governing document which is the RSPCA branch rul88 and is an unincorporated charity. 1.1 Basls of preparatlon Th8 linancial slalernents have been prepared In accordan wllh the ch8TiIYs governing document, the Charities Act 2011, FRS 102 'The Financial Reporting Standard appli¢8bl8 in the UK and Republic of Ireland" I'FRS 102.1 and Ihe Charities SORP Accounting and Reportin9 by Charities.. Statement of Recommended Practice applicablè to charitios pr8par*ng Ihgir accounts in accordance with the Financial Reporting Standard applieable in the UK and Republic of ITeland IFRS 1021 {effeclive 1 January 2019). The charfly 1$ g Public Benefit Entity as defined by FRS 102. The financial st8t8mants h8V8 departed from the Charities IAccounls and Reports) Regulations 2008 only to Ihe èxtent required lo provide a true and fair view. This departure has Involved following the S181emenl of Recommended Practice lor charities applying FRS 102 rather Ih8n the version ol Ihe Slalemenl of Recommended Practi which is referred lo In the Regulallon5 bul which has Sin been withdrawn. The lin8ncial slalernents are prepared in sterling, which is Ihe functional curien¢y of Ihe charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial stalemenls have been prepared under thè hlstorScal cost convÈnllon. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approvlng the financlal stalemenls, the Iruslees have a reasonable expeclallon that th8 charlty has adequate resources lo continue in operational exlstence for the foreseeabl& futur&. Thus the IIU31ees continue to adopt the going concern basis of accountlng Sn prèpgring th8 linanclal slalemenls. 1.3 Charltable funds Unreslricled fLtnds ale available for use al the dls¢rellon of lh8 Iruslg98 furtherance of their charitable objectives. Designated funds are free reserves that havg been designated by the trustees for specific purposes. These are furlher disclosed in Ihe notes to th8 accounts. Restricted lunds are sublecl to specific conditions by donors or gfanlors as to how Ihey may bo used. Tho purpo588 an¢J uses of the restricted funds are sel out in Ihe notes to the financial statements. Endowm8nl funds are subject lo specific conditlons by donors that the capit81 must be maintained by th8 charity. 1.4 Income Income is recognised when thè charfty Is legalty enlilled lo il after any performance conditions have been mel. Ihe amounts ean be measured rèllably, and il is probable that income will be received. Cash donatSons recognlsed on receipt. Other donations are recognised once the charSty has been notlfled of the donallon, unless performance condilions require defe¥ral of the amount. Income lax recoverable In relaliorJ lo donations received under GiftAid or deeds of covenant is iecognlsed at the lime of the donation. Legacies are recognised on receipt or olhemlse If the charity has been notified ol an Impending dislribulion. the amount is known. and recelpt Is expeded. If the amovnl Is not known, the legacy is treated as a contingent asset. 12
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollclas ICont5nued} 1.5 Expèndlturé Expendilure Is recognlsed on¢e there is a legal or conslruclSve obllgalion lo transfer economic benefit to a Ihlrd party, 1115 probable that a transfer of economic beneflts wlll be required in settlement, and the amount of the obligation can be measured reliably. ExpendSlurè Is classified by activity. The costs ol each acllvlly are made up ol the lolal of direcl cosls and shared costs, including support costs involved In undertoking each activity. Direct costs attribulable to a single activity are allocated directly to Ihat activlty. Shared costs which contribute to more than on8 activity and support costs which are not atlrlbulable lo 8 single activity are apportloned b81ween Ih05e activities on a basis consislenl with thè us6 ol resources. Central staff costs are altocaled on the basis of time sp&nt. and deprecl8tion charges are allocated on the Portion of the asset's use. 1.6 Tynglble fixed assets Tanglble fixed assets are initially measured at cost and subsequently measured at cost or valuatSon. n81 of depreclalion and any impairment losses. Dépreci8lion is recognised so as to wrSte off Ihè cosl or v8lualion of assets less thelr resldual v8luos over Ihelr uselul lives on the following bases.. Leasehold land and buildings Office equipmenl Motor vehicles Over the lifetime of the lease 10% perannum 20¢A per annum The gain or loss arising on the dlsposal ol assells delerrnined as Ihe differeneè ba8n the sale proceeds and the carrying value of Ihè 8ssel, and is recognised in the statement of flnanclal aclivilies. 1.7 Impalrm•nt of flxed assets At each reporting end dale, the charity reviews th& Carrylng amounts ol ils tangible assets to determin& whether there is any indicalion that those assets have suffered an impairment loss. If any such indication exisls, the recoveTabl& amount of Ihg asset is estimated in order to determine thg exlenl of the impairment loss lif any). 1.8 Stocks Stocks are staled at the lower ol cost and eslimaled selling price less costs lo complete and sell. Cost comprises dlre¢l rnalerials and. where applicable, dlrect labour costs and those overheads that have been Incurred in bringing the stocks lo their present location and condition. Items held for dlstribullon al no or notNinal consideration are measured Iho lower of replacement cost and cost. Nel re81is8ble value is Ihe estimated selllng price 1988 all e81imaled costs ol completlon and c0818 lo be incurred in marketing, selllng and dSslrlbullon. 1.9 Cash and cash equivalents Cash and cash equiva18nls include cash in hand. deposits hekl at call wllh banks, olher short-term liquid Investments wllh oiiginal malurilies ol three months or less. and bank overdrafts. Bank overdrafts are shown withSn borrowing8 in current liabililies. 13-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Icontlnuedl 1.10 Flnancl?I In5trurn8ntS The charity has elected to apply the provlslons of Section ?1 'Basic Financial Instruments, and Secllon 12 'OlheT Flnanclal Instruments Issuès. of FRS 102 lo all of ils financial instruments. Flnancial inslfumenls are recognised in the charity's balance sheet when the charlly b6¢omes party lo the contractual provisions of the instrument. Flnancl81 assets and liabilities are offset, with the nel amounts presented Sn th& flnanclal st818m8nts, when there is a legally enforceable right to sel off the recognlsed amtsunts 8nd th8r8 Is an inlgnlion lo sellle on a nel basis or to realise the asset and settle the liability slmultsneously. BaslG flnanGl&l assets Baslc financial assets, which include debtors and cash and bank balances, aitr Initially rn8asured al transaction price including Iransaetlon costs and are subsequenlly carried al amortised cost using Ihe effective Interest method unle58 the arr8ngemenl conslilules a financing transaction, where the Ifan5acllon 55 measured al the present V81u8 of the lulure receipts discounled at a markel rate ol Interest. Fln8nci818s8els ¢1888ilied as receivable within one year are not amortised. Baslc flnan¢lal Il•bllltle$ 8asic financial liabilities. includlng credSlors and bank loans are initially recognised al Iransaclion price unless th9 8rr8ngemenl conslilules a financing transaction. where the debl Snslrumenl is mo85ured 81 the PTesent Value ol the lulure payments discounted at a market rate of Interest. Flnanclal liabilities classified as payable within one year are not amortised. Debt insliumènts are subs8qu9nlty carried 8t amortised cost, using the effective interest rate method. Trade creditors 8re obligations lo pay for goods or services that have been acquired th8 ordlnary course of OP8ralions from suppliers. Amounts payable are classified as current liabililles if payment is due within one year or less. 11 nol. they are presented as non-currenl liabilities. Trade creditors are recognised initially al transacli()n prlcg ond subsequently measured al anwrtised cost using the effective inleresl mtslhod. Derecognltlon of flnanclal Ilabllltlés Financial liabilities are d&recognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee benef5ts The cost of any unLtsed holiday enlillement is recognised in the perSod In which the employee's services are received. Tèrmination benefits are recognised immediately as an expense when the charity Is d&monstrabty commlll¢d 10 1grmin8t8 the employment ol an employee or to provide lerminalion bengfits. 1.12 Rétlrèmant bèneflls Payments to defined ¢onlribullon reliremenl benefit schemes are charged as an expense as they fall due. 14-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Crltl¢81 •ccountlng estimates and judgements In Ihe application of th& charlty's 8ccounllng policies, the trustees are required to make judgèménts. 8s1Sm818$ and assumptlons about the carrying arnounl of assets and liabilities that are not readlly apparent from olher sources. The eslimales and associated assumplions are based on historical exp@rienc8 and other factors Ihal are considered lo be relevant. Actual results may differ from thèse èslimales. The esllmates and undorlylng assumptions are reviewed on an ongoing basis. R[SI0n8 lo accounting estima108 are recognised in the period in which the esllmate is revised where tho r8Vl8ion affects only that P8riod, or in the period of the revision and future perlods where the revlslon affects both current and future periods. Incomè from donatlons and legacies Unrestrlctèd R8strlct¢d funds funds 2025 2025 Totsl Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Oonalions and glfts Legacies Grants 74,916 4,612 4B,122 74,916 4,612 71,888 56.958 38.894 21.766 56.958 36,894 22.966 23,766 1.200 127.660 23.766 151,416 115.618 1,200 116,818 Grants Other 48,122 23,766 71.888 21.766 1.200 22.966 48,122 23,766 71,888 21.766 1,200 22.966 Ineomè trom charltsble actlvltles Unr•5trlctèd funds 2025 Unrèstrlcted funds 2024 Anlmal Welfarè Boarding lees Other Income 26,066 3,749 77.673 3,446 29.815 81,119 Charltabl• tradlng Income Animal welfare 15-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from other tradlng actlvltl•s Unr•strlcl•d Unrèstrletad funds funds 2025 2024 Fundraising avents Shop income 7,502 468,032 7.206 497,691 Other trading activities 475.534 504.897 Incomè from Inv•stm8nts Unmstrlctgd Unre8trl¢ted funds funds 2025 2024 Other income Interest recelvable 181 3.020 140 4.646 3.201 4,786 Expendlture on ralslng funds Unmstrlcted Unr•strlet•d funds funds 2025 2024 Fundralslng and publlclty Olher fundraising costs 6,327 328 Tradlng costs Oper81ing charity shops Staff eosts 173,711 242,235 132.632 240,013 415,946 372.645 Total cost$ 422,273 372,973 16
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expondlture on charitable actlvitie5 Anlmal Welfare 2025 Anlmal Welfare 2024 Dlrèet Costs Staff c051s Depreeiation and Imp8irment Animal cenlre costs (Boarding eostsl Velinary lees. rehoming Bnd ancillary expenses Motor and travel Printing, stationery and adverts Sundry expenses Gifts in Kind 135,699 7,252 56,582 51,962 4,457 3,830 401 9.799 125.616 8,514 60,612 65,507 4,295 5,670 769 269,982 270.983 Share of support and governanco costs Ise& not• 91 Support Governance 100.669 4.695 98,136 17,064 375,346 386.183 AnalysSs by fLbnd Unrestricted funds- general Restricled lunds 368.094 7.252 386,126 57 375,346 386.183 17-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support coBts Support Governance costs costs 2025Suppori costs Govèrnanc8 costs 2024 Slalf costs Telephone Rent. rates and insufance Bank charges Sundry Irrecov8r8ble VAT 88,602 4.005 88,602 4,005 93,184 3,995 93.184 3.995 4.285 78 1.547 2,152 4,285 78 1.547 2.152 14141 35 12521 1,588 1414) 35 12521 1,588 Independent examination fees Legal and prolessional 2,940 1,755 2.940 1,755 2.940 14.124 2,940 14.124 100,669 4.695 105,364 98,136 17,064 115,200 An8ly88d belween Charltablè acllvllles 100,669 4.695 105.364 98,136 17,064 115,200 10 Net movement In funds 2025 2024 The nel movement in funds is stated after cha¥glngllcr6dlllng}'. Fees payable for Ihe Independent examination of the charity's financlal slalements Depreclalion of owned tangible fixed assets Lo55 on disposal of tangible fixed assets 2.940 7,252 433 2.940 8,514 11 Trustees None of the twslees lor any persons connected with Ihem) received any iemun&ration or b8nefils froffl the charity during th8 year. 12 Employeas The average rnonlhly number of employeès durlng thè yèar w8S'. 2025 Number 2024 Number 22 22 18
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Employees IConllnu6dl Employmènt costs 2025 2024 W8ge8 8nd salaries Socl818ecurity costs Other pension costs 426,696 32,632 7,208 424.524 26.746 7.543 466,536 456,813 There were no employees whose annual iemunèrallon w8s more than £60,000. R¥muneratlon of key management personnel The remuneratlon of key management per8onnel was as follows= 2025 2024 Aggr¢gat8 compensation 74,738 67,153 The charity considers the Key Management Personn01 to be Ihe Branch Manager and the Cenlre Manager. 13 Othèr •xpendlture Unra5trlcted Unre$trl¢ted fund8 funds 2025 2024 Nel loss on disposal of tangible fixed assets 433 14 Tax?tlon The charity Is exempt from 18X8tson on ils aclwilies because all its income is applled for eharltablo purposès. 19-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Tanglblè flxtd 8s¥ets Ltrasohold land and bulldlt)g8 Motor V8hl¢lfrs Yolal equlpment Cost Al 1 January 2025 Additions Dlsposals 15.469 5.256 50,438 71,163 2,999 2,999 116.4481 {16,448} At 31 December 2025 15,469 5,256 36.989 57.714 Depr&clatlon and Impalrment Al 1 January 2025 Depreclatlon Charged Sn the year Eliminated in respect ol disposals 15.469 5,256 34,383 7,252 116,0151 55,108 7.252 {16,015) Al 31 December 2025 15,469 5.256 25,620 46,345 C#rrylng amount At 31 Dec8mbgr 2025 11.369 11.369 At 31 December 2024 16,055 16,055 16 Stocks 2025 2024 Finished goods and goods for resale 1.265 1,469 17 Debtors 2025 2024 Amounts falllng due wllhln one year: Other deblors Pfepaymenls and accrued Income 98,214 186,613 99.055 186.613 -20-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18 Credltors: amounts falllng dug withln one year 2025 2024 Other laxation and soclal security Trade credilors OlheT creditors Accruals and deferred incomo 23,229 4,647 5,163 10,660 4.092 6,269 2,421 10,585 43,699 23,367 19 Retlrement beneflt schemfrs 2025 2024 Dèflned contrlbutlon schemes Charge to profit or loss In resp8cl of defined contribution schemes 7,208 7.543 The charity operates a defined contribullon penslon gcheme for all qualifying emplDy8trs. The a888ls of the scheme are held separately from those of the charity in an indep8ndgntly admlnislered fund. 20 Restrlcted funds Th& c¢stThcted funds of the charity comprise the unexpend8d balances of donations and grants held on trust 8ubjecl to specific conditions by donors as lo how they may be used. At 1 January 202S Ineomlng Resources resources expended Transfers At31 December 2025 Pets al Hom&- New EV Rehoming grant RSPCA Signage Grant RSPCA Van Wrap Grant RSPCA N8ul8ring 27,482 1,143 17.2521 20,230 1,143 13,641 2,999 7.126 13.641 2,999 7.126 28,625 23.766 17.252) 45,139 Prevlou8 year: At 1 January 2024 In¢omlng Resources resources expended Transf8rs At31 Dècember 2024 Pets at Home- New EV Rehomlng grènl 35,852 18.3701 27.482 1,143 1,200 1571 35.852 1,200 1571 {8,3701 28.625 21
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Restrlctod funds Icontlnuadl Rèsliicled funds relate lo an amount received for the purchase of an Eleclric Van, less 115th transferred lo unreslricled funds each year 8s a rosull of a 5 year reslriclion on the use of the vèhicle. Additional reStrted lunds in the year have all been received from Ihe RSPCA National Society. The purpose of th8se along with the amounts rec&ived and balances held 8re noled above. 21 Dèslgnat8d funds These are unrestrictad funds which are material lo the chaiivs activille$. At 1 January 2025 At31 December 2025 Future r8nls on Animal Cenlre 150.000 150.000 Prevlous year: At 1 January 2024 At31 Decembar 2024 Future renls on Animal Centre 150,000 150,000 22 Unrgstrlcted funds The unreslrieted funds ol the charity comprise the unexpended balances of donations and grants which are not subject lo speciflc conditions by donors and grantors as lo how they may be used. These include d8slgna18d funds which have been sel aslde out of unreslricled lunds by the Iruslees for specific purposes. At 1 January 2025 Ineomlng rèsources R•sources expended TranBfers At31 D•¢omb•r 2025 To cover 3 years nt General funds 150,000 177.661 150.000 23,061 636,200 1790,8001 327.661 636,200 1790,8001 173.061 Prevlous year.. At 1 January 2024 Incomlng resources Resources expended Transf8rs At31 December 2024 To cover 3 years rent General fund8 150.000 221.970 150,000 177,661 706,420 1759,0991 8,370 371.970 706.420 1759.0991 8,370 327,661 -22-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 23 Analysis of net assèts b•tw*•n funds Unrestrletod Unrestricted funds funds ggneral deslgnated 2025 2025 Restrlcted funds Total 2025 2025 At 31 Decembèr 2025: Tangible assets Current asselsllliabililies) 11.369 161.692 11,369 356,831 150,000 45.139 173,061 150,000 45,139 368.200 Unreslrlcted Unrèstrlctsd funds lund5 general deslgnated 2024 2024 Restricted funds Totsl 2024 2024 At 31 t)ecember 2024: Tangible assets Current asselsllliabililiesl 16.055 311,606 16.055 490.231 150,000 28,625 327,661 150,000 28,625 506.286 24 Related party tr#n50cllons Trans8cllons w51h related pÈrtles During the year th8 charity entered Into the following transactions with related partie8'. Th8 branch is a membèr ol the RSPCA Nalional legacy scheme under whlch the national sociely adminlster the legacies left lo the branch for a nominal fee 013%. Legacies shown in these accounts are not of the 3% deducted by thè natlon81 sociely. Th& amount received through this scheme during th8 ye8T was £63,333 (2024.. £36,894}. The branch also transacts wllh the national sociely by provldlng boardlng services to anlmals rescued by the national soo19ty In their region. The amount charged lo RSPCA national lor Ihes9 seNices in the year amounted to £26,06612024'. £77.6731. The balance outstanding al th& year end Ss £NIL12023.' £NILI and is shown In Trade Debtors. 23-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 25 Cash absorbed by op•ratlons 2025 2024 Deficlt for th8 year (138,0861 151,536) Adjustments for.. Investment income recognlsed In staletnent of financial aclfvilles Loss on disposal of tangible flxed as581s Depreciation and impairmenl ol tangible fixed assets 13,2011 433 7,252 14,786) 8.514 Mov8mants In worklng capltal: Decrease in slocks Decrease in debtors Increaselldecreasel in creditors 204 87,558 20,332 1.532 50.143 117.7281 Cash absorbèd by operatlons 125,5081 113,8611 26 Analysls of chang•s In n•t funds The chaiily had no mal8rS8l debt during the year. -24-