RSPCA PRESTON & DISTRICT BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 31 DECEMBER 2025 Charity regislration number 232256 (Englaiid and Wales)
RSPCA PRESTON & DISTRICT BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr P Draycott Ms C A Graham Ms K Jones Ms S Hartley Ms L Middleton Ms D L Taylor Ms J C Batly (Appointed 4 June 2025) (P,ppointed 4 June 2025) (Appointed 4 Jiine 2025) (Appointed 18 March 2028) (Appointed 18 March 2026) (Appointed 15 February 2G26) 232256 Charity registration England and Wales Independent examiner Champion TLL Mited 7-9 Stalloii Road Hesketh Bank Prestoii Lancashire PR4 6SN
RSPCA PRESTON & DISTRICT BRANCH CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 8-17
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annLial report and finaiicial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 Io the finaiicial statements and comply with the charity's goveming document, the Charities Act 2011, FRS 102 The Financial Reportiiig Standard applicable in the UK and Republic of Ireland" and the Charities SORP "AccJJnlr aiid Reporting by Charities: Statement of Recommended Practic£ applicable to charities preparing their accounts I accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" Objectives and activities The objectives of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals, by all lawful means. with particular reference to the area of the Branch, accordance with the policies of the Society. Public benefit The Trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure that they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied vith the duty Liiider the Charities Act 2006 to have due regard to public benefit guidance published by the commission. Under the Chanties Act 2011, the advancement of animal welfare is recognised as a distinct statutory chantabla purpose. The legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treati'ng liiiing 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 at large, and also aims to help peopk in need with the care of their animals. The following sectson of this report highlights tha Branch's main actsviLies and demonstrates the benefit provided to the public. All our charitable activities, as descrited in more detail in the following paragraphs of this report. focus on promots'ng kindness and preventing or suppressing cruelty to animals, and are undertaken to further these purposes for the public benefit. The Trustees have considered the Charity Commission guidance regarding public benefit and are satssfied that the Charity has met the requirements as described within this report. The trustees have paid due regard to gLiidance issued by the Charity Commission in deciding whal activils the chanty should undertake.
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfonnance Charitable Activities In 2025 a total of 136 animals were admitted (40 dogs, 96 cats). The Branch prioritised the intake of the most vulnerable animals rescued by the RSPCA inspectorate (860/0 of total admissions). During the year 118 animals were rehomed (36 dogs, 82 cats). The trustees would like to thank the animal centre staff and volunteers for their hard work and dedication throughoul the year. The National Society's officers (as well as provldlng educatton, information and advtce) rescue animals in distress and enforce laws against the mistreatment of animals in England and Wales by bringing prosecutions. This viork is key to 'the prevention or suppression of cruelty, part of the RSPCA objects and promotes humane sentiments toviards animals which involve moral benefit to humankind as a whole. The Branch also provides neuteriiig vouchers to help towards the rising costs of neutering for publieJy owned pets, via a voucher scheme paid by th8 regional board. This incentive helps to control animal populats.ons and benefits those on means tested benefits by giving them financial help to neuter their pets, the(eby helping them to meet legal requirements and promotiiig responsible pet ownership. I,e offer free pet care advi to the public and respond to enquiries about animals locally. We also help to reunite owners with lost pets. The public benefits through the promotion of responsible pet ownership. 1th1n the tems of our governing document, we support the National RSPC,4 and other RSPCA branches. The Branch is indebted to the many volunteers who support the Branch. We provide volunteering opportunities for those who wsh to support our work including in the Branch charity shops and animal centre, home visits.ng and fundraising. This benefits local people by providing the opportunity to make a difference, find purpose, make friends, redu isolation. connect with their community and strengthen their Cvs to improve employment opportunibes. thout these iiolunteers the Branch would not be able to undertake the amount of animal welfare cun11Y achieved. During 2025 the Branch was supported by reliable skilled help from 75 active volunteer5 (25 at the Animal Centre and 50 at the Shops), whose donation of their skills and time have a value worth many thousands of pounds. Fundraising activities The Branch has three charity shops in Chorley, Longridge and Penwortham. The Branch's animal Welfa activits.es are supported by the shops, which remain the most Important and regular source of income for the Branch. The trustees are extremely grateful to Claire Bradly Russell our Branch Manager, Ashleigh Kay, Anlmal Care Manager and Tanya Barrett, Business and Administration Manager for their tireless efforts in keeping the Branch well managed, also to all of the animal centre and shop staff and volunteers for their continued hard work in supportsiig the Branch. The Branch would also like to thank the stores and superniarkets that facilitate in-store pet food collection points, including Pets ai Home, Morrisons, Sainsburys, SLiperpet Warehouse, Tesco and Asda. We also have collection tubs In a number of locations across the Branch area and thank the organisab'ons that collect for us. We are also Indebted to the generosity and kindness of the people of Prestoil and surrounding areas who donate goods and shop with us, allowing us to conts'nue to help animals in need in the Branch area. Financial review The total Incoming resources for the year amounted to £657,090 (2024,, £525,714) inclLiding18gacies of L?61,550 (2024 £56,599) Expenditure in the year amounted to £603,032 (2024: £608,218). This sUlted in a surplus for the year of f 54,058 (2024: Deficit £82,504).
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The branch Iiolds reserve5 in order thal the service leiiel provided for animal INelfare is maintsined should there bè a reduction in Incoming resources. Reserves in this coritext nieans funds that are freely available for the Branch's general purposes after all coinmitments have been met. The trustees have established a policy of Iiolding reserves of unrestricted funds equivalent to one yearfs charitsbie expeiiditure. curreiitly tliis is approxinialely £366,000 (based on 2025 expenditure levels). At 31 st December 2025 the branch had general reserves of £Jf15,861. Financial Stabllity The trustees will ensure the Branch will coiitinue to have strong management to meet financial challenges and eiisure that the Branch remains finaiicially viable, with a focus on (where viable): Eliniinating waste arid unnecessary expenditure Exploring opportLllllties to opeii Iiew shops with polential to increase revenue Implementing gift aid in all shops Streamlining regular giving processes Fundraising in new and iniiovative ways Raising the Branch profile and distinguishing between Society and Branch donations Promotion of gifts in vilIS aiid legacieb Investment policy The Lrustees have made the decision not to inKiest in stocks and shares on the basis that there a insufficieilt reserves that can be set aside for several years as stocks and shares are a long term investrnenL Reserves are therefore kept as cash on deposit. This policy is reliiewed on an annual basis. Risk management The trustees have a duty to ideiitify and review the risks to which the Branch is exposed and to ensure apprOate controls afe in place to provide reasonable assurance against fr¢4ud and error. The trustees actively review the major risk5 which the Branch faces on a regular basis through monthly meetsngs which cover operational and financial reviews. The trustees also scrirtinise other operatsonal and business risks that the Braiich may face and coiifinn that they have established systems to mitigate any significant risk. Plans for future periods The Board of Trustees, having overseen the return of the Branch to eftective management and the creabm of financial stability, will seek to recruit more trustees onto the Board to support the lon*term operations arhl ambitions of the Branch. The Branch will conts.nue to rehabilitate and rehomè dogs aiid cats, prioritising animals most in need from the inspectorate, ensuring the Branch promotes the objects of tho Society. The Branch will also consider devdopiro additional animal accommodation and develop the provision of SLibsidised animal veterinary Iatment at the aruma centre. The Branch has further ambitions to develop each charity shop's capacity and performance LO maximise incoff and support Branch activitses. Structure, governance and managainent The Preston and District Branch is an uniiicorporaled charitable association arid a separately lStered bra of the RSPCA, carrying out its direct animal welfare work in the branch area. The branch is govemed by the RSPGA branch rules and is responsible for raising its own funds.
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The Board of Trustee5 conslsts of relatively new trustees, since Society intervention in 2018. The Chair of Trustees was appointed In June 2025 along with an experienced trustee from the Warrington, Halton & St Helen's Branch plus other trustees. Three further trustees were recruited towards the end of 2025 and officially joined the Board in February and March 2026. The trustees have individual and collective responsibility for overseeing the management of the Branch and its funds. Subject to overall supervisioiI of the Society, the trustees coiitrol and monitor all the fundraising and animal welfare work of the Branch. The trustees who served during the year and up to the date of signature of the financial statements were: Mr P Baxter (Resigned 4 June 2025) Mr M Tomlinson (Resigned 4 June 2025) Mr P Draycott Ms C A Graham Ms K Jones Ms S Hartley Ms R Cooper Mr A Sinnott Mr C Woan Ms L Middleton Ms D L Taylor MsJCBatty (Appointed 4 June 2025) (Appointed 4 June 2025) (Appointed 4 June 202.5) (Appointed 4 June 2025 and resigned 26 August 2025) (Appointed 4 Julie 2025 and resigned 2 October 2025) (Appointed 4 June 2025 and resigned 12 October 2025) (Appointed 18 March 2026) (Appointed 18 March 2026) {Appointed 1 Jf February 2026) The trustees hold regular meetings during which decisions are made. Day-to-day running of the animal centre is delegated to the SMT. The running of the charity shops is delegated to each store manager and tr)air teams. The trustees are supported in governing the Branch by the Branch Partnership Manager (when in post). employed by the Society to ensure alignment and promotion of the shared values of the charities. Related Party Transactions During the year as part of trie branch legacy scheme, net legacies of £261,550 were received into the Branch via the Society. In addition, during the year and in the normal course of business, the Branch received sundry inconie from and incurred expenditure to tha Society, including a percentage commission for administration of legacies on behalf of the Branch. A grant of £6,750 was received during the year from RSPCA Cheshire (Altrincham) Branch to assist with a new boiler. Th ustees, report was approved by the Board of Trustees. Mr P Draycott Trustee Date:
RSPCA PRESTON & DISTRICT BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA PRESTON & DISTRICT BRANCH I reF)Ort to the Irustees on my e.Yamination af Ihe financial statemeiits of RSPCA Praston & Distria Branch charity) for the year ended 31 December 2025. Responsibilities and basis of report As the trLlStees of the charity you are responsible for the preparation of the financial statements in accordance the reqLiirements of the Charities Act 2011. I report In respect of my examinalion of the charity's financial statements carried out under section 145 of tr7e Charities Act 2011. In carrying out my examination I have followed the Directions given by Ihe Chanty Commis& uiider section 145(5)(b) of the Charities Act 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent ey.aminer must be a niember of a body IEte iii section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l an a member ofACCA, Ivhich is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the financial statements in accordance v,th tr,e relevant version of the Statement of Recon)niended Practice applicable to charities Pfeparing theif fina1 statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Prathts Issued 1 April 200J which is referred to in the extant regulations but has Iiow been withdravdn. l understand that tkns ks been done in order for the financial statements to provide a true and fair view in accordance with UK Gen Accepted Accouiiting Practice. I have completed my examination. I confirm that no matters have come to my attention in comection Ydth the examination giving me cause to believe that in any matenal respect. accounbng records were not kept in respect of the charity as required by section 130 of the ChantiesAct ?011. the financial statements do not accord with those records, or the financial statemeiits do not comply with the applicable requirements conceming the form and cult1 ol financial statements set out in the Charities (Accounts and Reports) RegLilation5 ?008 other than requirement that the financial statements give a trLie and fair view, %yhich is not a matter considefed as pa1 an independent examination. I have no concems and have come across no other matters in connection with the examinatson to wlich att7 should be drawn in this report in order to enable a proper understanding of the financial statements to te 8 Champion TLL Limited P Bell FCCA 7-9 Stalion Road Hesketh Bank Preston Lancashire PR4 6SN Date.
RSPCA PRESTON & DISTRICT BRANCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Unrestricted funds funds general designated 2025 2025 Total Unrestricted Unrestricted funds funds general designated 2024 2024 Total 2025 Notes 2024 Income and endowments from: Donations and legacies Charitable activities Iniiestments Other income 330,790 319,651 2,523 456 330,790 319,651 2,523 4,126 163,S84 357,223 4,126 681 163,684 357,223 4,126 681 3.670 Total income 653,420 3,670 657,090 525,714 525,714 Expenditure on: Raising funds Charitable activities 213,335 357,160 213,335 389,697 19),977 384,860 190,977 417,241 32,537 32,381 Total expenditure 570,495 32,537 603.032 575,837 32,381 608,218 Nel incomel(expenditure) 82,925 (28,867) 54,058 (50,123) (32.381) (82,504) Transfers between funds (5,919) 5,919 (30,5571 30,557 Net movement in funds 10 77,006 (22,948) 54,058 (80,680) (1,824) (82.504) Reconciliation of funds: Fund balances at 1 Jaiiuary 2025 438,855 625,833 1,064,688 519,535 627,657 1,147,192 Fund balances at 31 December 2025 515,861 602,885 1,118,746 438,855 625,833 1,C64,688 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditu derive from continuing activitles.
RSPCA PRESTON & DISTRICT BRANCH BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Fixed assets Tangible assets 14 602,885 625,833 curi.eiit assets Stocks Debtors Cash at baiik and in hand 15 16 2(X) 28,788 515,423 2(K) 35,558 427,5CQ 542,411 463,258 Creditors: amouiits falling due within one year 17 (26,550) (24,403) Net curTent assets 515,861 438,85) Total assets less current liabilities 1,118,746 1,W,688 The funds of the charity Unrestricted funds - general Unrestricted funds - designated 19 18 515,861 602,885 438,855 625, 1,118,746 1,C64,6 Th ancial statements were approved by the trustees on Mr P Draycott Trustee
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Charity infonnation RSPCA Preston and District Branch is a local branch of the national RSPCA organisation, It is conlrolled by its governing document which is the RSPCA branch rules, and is an unincorporated charity. 1.1 Basis of pparatIOn The financial statements have been prepared in accordance with the charity's goiieming dcthment, the Charities ,4ct 2011, FRS 102 'The Finaiicial Reporting Standard applicable in the UK and Republlc of Irelan ("FRS 102.) and the Charities SORP "Accounting and Reporting by Charities. Statement of P,ecomrnended Practice applicable to charits'es prepariiig their accounts in accordance with the Financial Reporting Standard applicable in the Ul< and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in tl$3 SORP for charities not to prepare a Statement of Cash Flows. The finanaal statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is refeired to in the Regulations bLrt which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the chanty. Monetary amounts in these fiiiancial statements are rounded to the Iiearest F. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable eXpectatn that the chanty has adequate resources to continue in operational existence for the foreseeable future. Thus the tNstees contsiiue to adopt the going concern basis of accounting in preparing the financial statenients. 1.3 Charitable funds Unrestricted fvnds ara available for use at the discrelion of the trustaes in furtherance of their charitable objectives. Designated funds are general funds which have been set aside by the trustees for specific purposes. These can be designated and undesignated as required. Restricted funds are subject to specific conditions by doiiors or grantors as to how they may be used. The purposes and uses of the restricted funds are set OLrt iii Ihe notes to the financial statements, Endovdment funds are subject to specific conditions by donors that the capit31 mLlSt be maintained by the charity. 1.4 Income Income is recooiilsed en the charily is legally eiititled to It after any perforinaiice coiiditiolls hav8 been meL ie amounts can be rneasured reliably, and it is probable that iricome will be received. Cash donations are fecognised on receipt. Other donations are recogiiised once the charity has been notsfied of the doiiation, unless performance conditions require deferral of the amount. Income tax recoverable in r61ation to donations recelved under Gift Aid or deeds of coveiiant Is recognised at the tsme of the donation.
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accouiiting policies (Continued) Legacies are recoqnised on receipt or otherwise if the charity has been notified of an impending distributson, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as contingent asset. 1.5 Expenditure Expenditure is recognised once there is a legal or construclive oblicJation to transfer economic benefit to third paty, it is probable that a transfer of economic benefits will be required in setuement, and the amourt of the obligation c2n be measured reliably. Expenditure is classifi.ed by actsvity. The costs of each activity are made up of the totsl of direct costs shared costs, inclLiding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one acttvrty SLlPPOrt costs Ivhich are not atlribLltable to a single actlvlty are apportioned beeen those activities on a bS consistent kvith the use of resources. Central st,iff costs are allocated on the basis of bme spent, depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible [ed assets are initially nieasured at cost and subsequently nieasured at cost or valuatson, rEt of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold properbj Equipment Computer equipment Motor vehicles 50/0 on cost 25 % on cost 339/0 on cost 250/0 on reducing balance The gain or loss arising on the disposal of an asset is detemined as the difference befften the sale proceeds and the carrying Iialue of the asset, and is recognised in the stalernent of financial activilie5. 1.7 Impainnent of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tanqible assets to detemiine whether there is any Indicatioii that those ,assets have suffered an Impairment loss. If any such iiidicabon exists, the recoverable amount of the asset is estimated in order to detei.mine the extent of tlie in1paimi1 loss (if any). 1.8 Stocks Stocks are sLated at the lower of cost and estimated selling price less costs to complete and sell. Cosl cJJmprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no LY nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estiinated costs of completion and cosls to be Incurred in marketsng, selllng aiid distribubon. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi IKwid Investments wth original matunties of three months or less, and bank overdrafts. Bank overdrafts are shOn within borrowings in current liabilili8S.
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies 1.10 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Finaiicial Iiistruinents Issues, of FRS 102 to all of Its financial instruments. (Conlinued) Finaiicial instruments are recognised iii the charity's balance sheet when the charity bacomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there Is a legally enforceable right to set off the recognised amounts and there Is an intention to setde on a net basis or to realise the asset aiid settle the liabilily simLiltaneously. Basic flnanclal essets Basic finaiicial assets, vvhich iiiclude debtors and cash and bank balances, are inits'ally measured at transaction price inclLiding transaction costs and are subsequently carripd at amortised cost using the effective interest method Linless the arrangeinent constitutes a financing transaction, where the transaction is measLJred at the present valLie of the future receipts discounted at a market rate of interest. Financial assets dassified as receivable withiii one year are not amortised. Basic financlal liabilitles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the psent value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amorlised. Oebt instruments are subsequently carried at amortised cost: using the effective interest rate method. Trade creditors are obligats'ons to pay for 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-current liabilities. Trade creditors are COgnised initsally at tratisactson price and subsequently measured at amortised cost using the effective Interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or a discharged Of cancelled. 1.11 Employee benefits The cost of any unused holiday enlitlement is recogiiised in the period ITI which the employee's services are feceived. Teminatiori benefits are recognised immediately as an expense wlien the charity is deinonstfably committed to terminate the employment of ali employee or to provide termlnation beiiefits. Critical accounting estlmates and judgements In the appliLation of the chdrity's accounting policies, the trustees are requith to make juclgements, esbmates and assumptions about the carrying ainount of asset.s and li8bilities Ihat are not readily apparenl from other sources The estimates arid associated assuiiiptions are based on historical experience and other faclo that are considered to be relevant. ActLial results may differ from these estimates. The esbmates and underlying assLiinptions are reviewed ori an ongoing basis. Revisiolls to accoLI estsinatES are recognised In the period in which the estimate is revised where the revi5i0ii affects only thal period, or in the penod of the revision and fLlture perlod5 where Ihe revision affecti periods. bolh curreiit and fLrture 10
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donations and legacies Unrestricted funds 2025 Unrestricted funds 2024 Donations and gifts Legacies Grants 41,971 261,550 27.269 45,269 56,599 61,816 330,790 163.684 Grants RSPCA- Door to Door Grant Pets at home Other 20,519 21,816 40,000 6,750 27,:69 61.816 Income from charitable activities Unrestricted funds 2025 Unrestricted funds 2024 Animal centre Sale of goods 247, 123 269,504 Animal clinic and welfare Services provided under contract 71,9ey8 87,719 319,651 357,2?3 Income from Investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 2,523 4,126 11
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Other income Unrestricted Unrestricted funds funds general designated 2025 2025 Total Unrestricted Unrestricted funds funds general dosignated 2024 2024 Total 2025 2024 Net gain on disposal of taiigible fixed assets Ottier iiicome 3,670 3,670 456 456 681 456 3,610 4,126 681 Expenditure on raising funds Untricted Unrestricted funds funds 2025 2024 Fundraising and publicity Other fundraising costs Staff costs SupFX)rt costs 447 10D,642 8,401 514 8,939 136,580 115.490 Trading costs Operabng charity shops 75,481 16,755 Total costs 213,335 190,97 12
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expenditure on charitable activities Animal centre 2025 Animal cerrtre 2024 Direct costs Staff costs Depreciation and iinpaimient Animal care 202,557 32,537 74,144 221,042 32,381 91,779 309.238 345.202 Share of support and governance costs (see note 9) Support Goiiemance 71,824 8.635 63,214 8,825 389,697 417,241 Analysis by fund Unrestricted funds - general Unrestricted funds - designated a57, 160 32,537 384,860 32,381 389,697 417.241 Support costs allocated to activities 2025 2024 Staff costs Governance costs 80,763 8,635 63,214 17,: 89,398 80,440 Analysed between: Fundraising Animal centre 8,939 80,459 8,401 72,039 89,398 80,440 10 Net movement in funds 2025 2024 The Iiet movament in funds is stated after chargiiig/(crediting): Fees payable for the independent examination of Ilie charity's financial stalements Depreciation of owned tangible fixed assets Profit on dibposal of tanglble fixed assets 3,685 32,537 (3,670) 4,020 32,381 13-
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Trustees 4oiie of the trustees (or any persons connected with them) received anj remLinerabon or benefits from the charity during the year. 12 Employees The average monthly number of einployees during the year was: 2025 Number 2024 Number Charitable activitlés Income geiieration 20 20 Total 23 23 Employment costs 2025 2024 Wages and salaries 410,447 390,898 There were no employees whose annual remuneration Ivas more than £60.000. 13 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 14 Tangible fixed assets Freehold property Equipmeiit Coiiiputsr equipment Nlotor vehicles Totsl Cost At 1 Jaiiuary 2025 Additions Disposals 984,178 43,648 7,419 2,529 44,676 1,075,031 2,249 9.668 (14,119) (14,119) At 31 December 2025 984,178 51,067 2,529 39,806 1,070,580 Depreciation and impairment At 1 January 2025 Depreciation charged iii the year Eliminated in respect of disposals At 31 December 2025 449,197 32,537 (14,039) 385.239 23,416 39,759 2.827 2,521 21,678 6.292 (14,039) 408,655 42,586 2.523 13,931 467,895 Carrying amount At 31 December 2025 602,885 575,523 8,481 18,875 At 31 December 2024 625,833 3,888 22,998 598,939 14
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 1S Stocks 2025 2024 Finished goods and goods for resale 2()J 200 16 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors Prepaymeiits and accrued income 8,958 10,912 6.918 13,892 14,027 7.639 26,788 35,558 17 Creditors: amouiits falling due within one year 2025 2024 Other tayation and social security Trade creditors Other creditors Accruals and defarred income 913 12,209 8,907 4,521 913 16,272 2,697 4,521 26,550 24,403 18 Unrestricted funds - designated These are unrestricted funds which are material to the charity's aclivlties. At 1 January 2025 Incomlng resources Resources expended Transfers At31 December 2025 Fixed Assets 625,833 3,670 (32,537) 5,919 602,885 Previous year, At 1 January 2024 Incoming Resources resources expended Transfers At31 Decen)ber Fixed Assets 627,657 (32,381) 30,557 625,833 The balance on designated funds relates to the net book value of fixed assets Ivhicli, although available for general use, represents money already spent on fixed assets aiid are not IlqLiid funds. 15-
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Unrestricted funds The unrestricted funds of tlie charity comprise the Iinexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated fvnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2025 Incoming resources Resource5 expended Transfers At31 December 2025 General funds 438,855 653,420 (570,495) (5,919) 515,861 PViouS year: At 1 January 2024 Incoming resources Resources expended Transfers At31 December 2024 General funds 519,535 525.c14 (575,83n (30.557) 438,855 20 Analysis of net assets between funds Unrestricted Unrestricted funds funds general designated 2025 2025 Total 2025 At 31 December 2025: Tangible assets Current assets/(liabilitiesj 602,885 602,885 515,861 515,861 515,861 602,885 1.118,746 Unrestricted Uiirestricted funds funds general designated 2024 2024 Total 2024 At 31 December 2024: Tangible assets Current assets/(liabilities) 625,833 625 839 438,855 438,855 438,855 625,833 1,(4.688 16
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Related party transactions During the year as part of the branch legacy scheme, net legacies of £261,550 (2024: f56,599) were received from Ihe RSPCA National Society, after chargiiig a percentage commission for administration on behalf of the Braiich. A grant of £20,519 (2024: £21,816) wa5 received during the year from the PSPCA National Societry In addition, dLiring the year and in the Iiormal course of business, the Braneh received sundry income from and incLirred expenditure to the RSPCA National Society. 17-