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 activil￿s 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 cu￿n11Y
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 apprO￿ate
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 I￿atment 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 fina￿￿1
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 cult￿1 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 att￿7
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 p￿paratIOn
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 eXpectat￿n 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 be￿een those activities on a b￿S
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 in1paimi￿1
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 shO￿n
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 p￿sent
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
Un￿tricted 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
P￿ViouS 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-