**ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (RSPCA) ROCHDALE AND DISTRICT BRANCH** 

## **REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2025** 

**Registered Charity Number 232257** 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Annual report and financial statements for the year ended 31 December 2025** 

## **Contents** 

## **Page:** 

1-4 Report of the trustees 5 Independent Examiner’s report 6 Statement of Financial Activities 7 Balance Sheet 8 Cash Flow Statement 9-19 Notes forming part of the financial statements 

## **Trustees** 

Mr David Canavan Chair Ms Jackie Poke Treasurer Mr Jon Muff Trustee Mrs Jeannette Canavan Secretary Mrs Elizabeth Hyland Trustee Ms Louisa Arthur Trustee Mrs Lauren Taylor Trustee 

## **Branch address** 

RSPCA Hollingworth Lake Country Park, Rakewood Road, Littleborough, Lancashire, OL15 0AQ 

## **Registered charity number** 

232257 

## **Independent examiner** 

RSM UK Tax and Accounting Limited, Davidson House, Forbury Square, Reading, Berkshire. RG1 3EU 

## **Bankers** 

NatWest Bank PLC, Town Hall Square, Rochdale, OL16 1LL 

## **Solicitors** 

AST Hampsons, 7 South Parade, Rochdale, OL16 1LR 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

**Report of the trustees for the year ended 31 December 2025** 

The trustees present their report and financial statements for the year ended 31 December 2025.  The charity is registered, No. 232257, with the Charity Commission. The RSPCA is a charity incorporated by the RSPCA Act 1932.The Act authorises a branch network. Each branch is an unincorporated association registered as an independent charity. The governing document is the RSPCA Branch Rules.  Each branch has a Board of Trustees all of whom must be a member of the RSPCA. 

## **Constitution, objects and policies** 

The charity exists to promote animal welfare, to support the RSPCA Inspectorate and to prevent cruelty to animals. It provides temporary accommodation and operates a rehoming service for dogs, cats and miscellaneous small domestic animals. It operates as a separate charity but is required to adhere to the rules and regulations of the National Society. It accepts the guidance of the National Society. 

## **Appointment of trustees** 

The trustees who served during the year were: 

Mr David Canavan Chair Ms Jackie Poke Treasurer Mr Jon Muff Trustee Mrs Jeannette Canavan Secretary Mrs Elizabeth Hyland Trustee Ms June Irving Trustee (deceased 28 April 2026) Ms Louisa Arthur Trustee Mrs Lauren Taylor Trustee 

New trustees are required to have a minimum three months RSPCA membership and can be nominated by two Branch members of three months standing. They are elected by a simple majority vote for a period of twelve months at the Annual General Meeting. Each new trustee is given an induction course and appropriate training to enable them to undertake their role properly. 

The Board needs to consist of a minimum of seven and a maximum of fourteen trustees. 

The trustees have the power to co-opt up to three further trustees. 

The Board of Trustees manages the affairs of the Branch.  Three senior staff have been appointed to form a management team and have individual responsibility for Financial Management and Administration, Fundraising and Income Generation and Animal Centre and Animal Welfare.  The managers report to the Board of Trustees through a single trustee who has line management responsibility. 

## **Annual and financial review** 

## **Chair’s Report to Members 2025** 

The RSPCA Rochdale & District Branch is an unincorporated charitable association and is an autonomous branch of the national RSPCA, carrying out animal welfare work in the Borough of Rochdale, which includes the Townships of Heywood, Middleton, Pennines (Littleborough, Milnrow, Newhey), Whitworth and Todmorden. An important part of our mission is to promote kindness and to prevent or suppress cruelty to animals by all lawful means, and we work hard to provide proper care for those animals who have been mistreated or abandoned. 

In presenting this report I shall indicate the key areas of trustee focus within the overall operation and development of RSPCA Rochdale & District.  During 2025 the trustees met regularly to consider operating issues, receive reports and determine action.  I would wish to convey my thanks to our trustees for their commitment to the branch and animal welfare.  It has been an important and challenging year, during which trustees have been required to consider detailed and lengthy reports to enable them to have a strategic overview and to make key operational decisions. The environment in which the Branch operates has changed significantly both in terms of animal welfare and also the general issues of managing an organisation. It is a great credit to our trustees that they devote their time and expertise to consideration of what are increasingly complex matters. 

1 



RSPCA ROCHOALE AND DISTRICT BPANCH
R•port olthe tru$t•ts lorthe year •h￿d 31 D0¢ern￿r 2025
Day to day operai¥)Ml aapwty is Ihe respxsibilty ol wthree senhjr manager5 whj report to Ihe Board of
Trustees Ihm9h a trustee ddogatd to undertake lir* managewt resp)n5ibility on behalf of the Tru51ees.
Jad(i8 8rooks deals wth overall administr8*on aThY finance. Shirtey Melky manages our Charity shop porfol
together wrth ebay other onlif* sa￿S aTrJ Chan Ta￿or has resp)nsib4ty lor Ihe rnana9emenl of our 8nimal
ntro and animal ￿ffare issues. They f¢xm a) axcdkni wam Bo*d of Tntsth6s is gratsfvi for Ihoir
d8dication and suprKJrt dunng th8 yew.
The new Jocatk*n In a country part has Lyeaied ￿p￿Un￿$ ihe brarKh but Ih& r*cmineni p)sftlon has als
resulted in m8mb8rs of the public brir¥JiThJ anim*$ direcdy lo the C￿n￿. Thi$ is partic￿9￿Y true ol wildlife
C8suattios. These often require specia1151 kno%￿edge and care. 11 ks a grnat credit lo our staff team that they hav8
attended 8urt8tle training and devdoped urtal kr￿**e¢￿tr and exp￿￿￿•.
Tho new cen¢re has beeTh aLle lo prov*Je care lo over animals sjesperaldy in need during the year. It is a key
functk)n of an RSPCA brdnth to supp(wl Ihe woth ol ts RSPCA inspecI￿ale by recei¥iry 3nirna15 that have been
abused. abandoned or injur￿. A 8ignrfvnl numtyw ofth8 a￿me1$ In our ure afe ￿ts. RSPCA staVsti¢s Indlcate
that the Thum￿r olabused ￿ abandoned cats 1185 inrxe88ed by over 25%. MBny ol lh8 8ntmals r8C8N8d by th8
f*ntre a groat doal ol¢am and ir￿j￿￿O pwnanl lern￿0$ and kitten5. ￿1 the animaL5 rowve vol car8. they
are neulered, vacdnated and microchlpped bel(Ke reh(*ning aThJ groai caro is takan to match them with suitab10
adoptefs. There v8 8 l&arn of dedKated vdLml8ws 8UFPYt ts slaff by the 8Thmals, e$pw8lly the
c•ls, lo p￿pare thom rehomhvJ.
It a gr8al credit to tha Trusie8S. Staff, y￿￿teerS ond SUPFath thot w mony WA￿derful anlmal$ vtho have
n•edeé our care have teen helped the y88r. H￿8¥￿ ther& h85 b88n an owing in(x88s8 in op8r811on81
cost$ and we118re demonds. Rochd81& ts an aroa r•cognis•d a$ ol Ihè wornt aroa$ of SttAI d•l￿vation and
p)verty whKh creates th8 dou￿& challenge ol s8rious anknal wWfar¥ demands an¢1 the difficulty of raising Incorna
to SUPkK)rt our work. Our anirnal c8ntre Is ¥ery pU￿1C lauThJ. be¢ng locatèa In a very Fopular county park.
Rgcenly the nalional RSPCA has Mueased rts markeu.ng spend to ￿MOSt 25% 01 iotal ItKome wilh a figure of
over £35m. This 5UPPOrt5 SFrtkqlist media input gives Ihe Sr*iety Very g)nsider8ble m8rk81 pgn8tration.
The national Soryety and Ihe èta￿ a￿ boih projadiw Ihe RSPCA as Ihe t¥af¥J In seeking SUPkY)rt and
lundraising. Recent analys￿ sh¢Hs dearty the mapnty of peoKAe vtho Indic*e supwrt for the RSPCA do not
spprecrdle the diVerenc8. This dearty d8monstrated by th8 I￿U0 of leg800$. HwJh quality advertising by the
n&tional sctiety a wll wnbNJ sorwc* 8ntl anctyjrages to leave a legacy lo the RSPCA.
Lwacies to tho branches however ore speufically exdudgd even Ihough over 80% of the rehablitalion and
rehrrirrfJ is undertaken by Ihe branch not%th. Many RSPCA $w)pths are bolh surwsed 8nd annoyed
they become aware of thls. Th8 Branch dg8rly canTrJl cunFete wth the national m8rkeling str81egy %%thkh18ads
p90￿8 lo bdieve that Ihey are suprKJffjng Ihis WTr￿ in are ¢Jonabng io Ihe Da￿onal RSPCA.
Th¢ truste85 th8r•forn m&J8 tho deth.￿n to ￿PF#￿t the wd&re wolk oflhe RSPCA txrt to $88k to Usg the
ncept of Hollingworth Lake Animal C•ntr• to provKJ• math•t idonbty and 10 seek to ènsur• that peop18 wlshlng
to 5UPPOrt the Branch are aware of tho ￿ues. 8y wrmking hard Io Ples￿1 a posthve imagt ol tl* BraKh the
trusiee¥ and staff aro a￿0 to M￿lMi￿o SUPForL
Dunng Ihe year the Friends scheme has t￿￿)b"nUe￿ to expand and fv eranth a nurnbor ol Ig9aUOS.
The kirrfJno$s ol our Supp￿ wll help us to ensure that many 8nimal$ be g￿en the opp¢ytunlty to live 8
8•cure and happy lrfe.
A kty locus for the Iru5188s has te8n 8nskHW an adequa￿ mwrne $trw to underpin Ihe oper8lion81 securfty ol
the Branch. The Branch ha$ an excellent fauhty and i5 knated in a prirr* localion. It is ¢xr ability to engage
directly with supporters in Ihe 8ran¢h a￿0 eilher diwty (* IhfoLbJh medka underpins Ihe income
generation stratesry. This is dearfy demonstraled by the In(*easiry In(x)me generaled I￿r￿g* our Animal Centre
Shop, by the increa
g use of ou¥ ￿￿tIThJ rc#)m lac4its.es aThJ by Ihe coThsiderat4e expan*oA of the Friends
Scheme. The ch
sw arK1 ebay Operati￿ has slablwj duwMvJ lh8 ygar.
Davld C8navan
Trustee and Chair
RSPCA R(Lh¢Ja18 & Di%triLt BrarKh

## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Report of the trustees for the year ended 31 December 2025** _**(Continued)**_ 

## **Financial review** 

During the year the charity received income totalling £699,218 (2024: £708,278) and incurred expenditure of £817,035 (2024: £817,626). At the year end the total reserves carried forward were £1,456,109 (2024: £1,573,926). 

## **Reserves policy** 

The trustees aim to secure sufficient regular income and a reserve balance to support the animal centre facilities. 

The financial statements have been prepared on the going concern basis. The trustees have considered the current and future financial performance and position of the charity and in particular have initiatives in place to widen income generating streams and reduce expenditure as required. The national society views the Rochdale Animal Centre as an important facility for animal welfare. 

## **Public benefit** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant making policy for the year. 

## **Future developments** 

The branch is currently refining its Income Generation Strategy and as part of this is proposing to build closer links with the community through improved volunteer facilities. 

In addition, it is hoped to increase wildlife provision. 

It is anticipated that the site at Hollingworth Lake will create new opportunities for the charity in the future. 

## **Risk management and income generation policy** 

Measures are in place to minimise any risk resulting in loss of income. We consult independent advisers and the business unit of our bank. We consistently review our income generation opportunities and have implemented stepped income levels for short to medium and medium to long-term needs through regularly targeted and monitored sources, such as shops, committed giving and collection boxes. 

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects, and to ensure consistent quality of delivery for all operational aspects of the RSPCA Rochdale and District Branch. All procedures are regularly reviewed to ensure they are efficient and appropriate to our needs. 

## **Investment policy** 

The policy is to retain some long-term investments where possible, but to have a consistently managed portfolio at the bank which is accessible for operational cash flow in the short term at the best interest rate available to us. The operational current account is linked directly to the Business Reserve account and only the appropriate operational level is maintained without interest, any amount over this sum being automatically transferred to the Reserve account on a daily basis. 

## **Market value of land and buildings** 

The premises have not been the subject of an external valuation and are included in the accounts at cost. 

3 



RSP¢A ROCHDALE AND DISTRICT BRANCH
R•port of th• trustws forth• yoar •nd•d 31 D0￿mbor2025 {Conllnu¥d)
statsrnent of Trustsos. mponsiblli11o5
The charity trust88S 8re resp￿51￿18 for pr8P8ring a tmst88s' annud feFAyI and fin8nrial ststemenls in awydance
wlth applicable and Ulmied Kingdom Standard$ Iuniteil ltingdom Generally A￿p¢ed Accountang
pr￿Se&l.
The law applicat4e to charibes in Ei¥Jand And Wales requyes the dHrity trustees to prepare fi￿nCIal statements
for oath y•ar gNo a and fair ¥*w ol Ih• stat? ol affan of the chbnty and of Ihe inccffling re50urce5 and
applicab.on of ￿SourC&s. olthethantyfor that FWKWJ. In wepanng the finanoal statem8nts, th￿tr￿slee5 are required
select 8uitsbl8 pottd•s and th•n apply Ih•n c•)$6Jt•nty'.
observe the ￿thodS 8Tr8 prinap￿ in thÈ appkatAe Chwrfies SORP;
make jLJdgementS a￿1 èsb"mates that W8 roasMaN• aThJ pr￿kn)L
stale whether applicabb a¢￿￿n￿og stsThJards havè boon 8ubJ8dto any maiarfal d8partUrn$ ihot
must bÈ dlsdosed and Éx¥1ain￿ In Ihe finanol siai¢ments.'
pr8par8 th8 financial st818rnents ￿ the cMc•m basis unl89s In•tvoE¥iat8 lo pr•sum• that th•
charity wiu conllnue in business.
Th8 tru8taeS are reS￿n&t40 lor k88p￿g Ihal ¢J8c¥)80 wlh r•48onabl• ttcur8Cy at any
me the financk81 position of the chanty and lo eno￿9 them to ensure thai th* finanu81 $tstwrents comply with th•
Charities Act 2011, th8 apF4￿￿O Chwilie8 IAcoyJnts aTh1 Repc￿l Re9u1aD.L￿, and Ihe provisions ol the Trust
deed. They ar8 also res￿SIbl¥ for safew8rdir¥J the a66818 of Ihe r*arlty and ts￿n9 rea80nat4e steps for the
preventKJn and d8tecth)n ol fraLvJ and othar trregulonts¢$.
The trustees ar8 resFoThsI￿e lor th& maintww aTrJ lrtwlty of the ¢h8rlty and fkn•ndal Infom)8tk)n In¢luded on
th• th8dty'S websila In accorda￿• wilh Iwalw m lh¢ Urutod lQ'ng¢om s*)vemlng the prep8raUon and
diusominatwjn of financial s￿t8￿￿nIs.
Apwts¥al
Thi$ report
Mr D Canavan
Chalr

## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Independent Examiner’s Report to the Trustees of RSPCA Rochdale Branch** 

I report to the trustees on my examination of the accounts of RSPCA Rochdale and District Branch (‘the charity’) for the year ended 31 December 2025, which are set out on pages 6 to 19. 

## **Responsibilities and basis of report** 

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). 

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act. 

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a ‘true and fair view’ and my report is limited to those specific matters set out in the independent examiner’s statement. 

## **Independent examiner’s statement** 

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. 

I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Signed: Kerry Gallagher 

## Name: **Kerry Gallagher FCA DchA** 

Name of applicable listed body: **The Institute of Chartered Accountants in England and Wales** Relevant professional qualification or membership of professional body: **Chartered Accountant** 

## **ON BEHALF OF RSM UK TAX AND ACCOUNTING LIMITED** 

Chartered Accountants Davidson House Forbury Square Reading Berkshire RG1 3EU 30/06/26 Date:  ………………… 

5 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Statement of financial activities for the year ended 31 December 2025** 

|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
||**Note**|**2025**|**2024**|
|||**£**|**£**|
|**Income and endowments**||||
|**from:**||||
|Donations and legacies|3|122,644|127,247|
|Charitable activities|6|50,184|27,121|
|Other trading activities|4|493,274|482,418|
|Investment income|5|1,798|2,324|
|Other receipts|7|31,318|69,168|
|||––––––––|––––––––|
|**Total**||699,218|708,278|
|||––––––––|––––––––|
|**Expenditure on:**||||
|Raising funds|8|410,274|415,339|
|Charitable activities and governance costs|8|406,761|402,287|
|||––––––––|––––––––|
|**Total**||817,035|817,626|
|||––––––––|––––––––|
|**Net (expenditure)**||(117,817)|(109,348)|
|||––––––––|––––––––|
|**Net movement in funds**||(117,817)|(109,348)|
|**Reconciliation of funds:**||||
|Total funds brought forward||1,573,926|1,683,274|
|||––––––––|––––––––|
|**Total funds carried forward**||1,456,109|1,573,926|
|||========|========|



The notes on pages 9 to 19 form part of these financial statements. 

6 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Balance sheet at 31 December 2025** 

|**Note**<br>**Fixed assets**<br>Tangible assets<br>11<br>**Current assets**<br>Stocks<br>12<br>Debtors<br>13<br>Cash at bank<br>**Creditors: amounts falling due**<br>**within one year**<br>14<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**Funds**<br>Unrestricted funds<br>15<br>**Total funds**|**2025**<br>**£**<br>**£**<br>1,221,720<br>7,348<br>138,001<br>177,010<br>322,359<br>(87,970)<br>234,389<br>1,456,109<br>1,456,109<br>1,456,109<br>1,456,109|**2024**<br>**£**<br>**£**<br>1,291,501<br>5,946<br>151,530<br>207,887<br>365,363<br>(82,938)<br>282,425<br>1,573,926<br>1,573,926<br>1,573,926<br>1,573,926|
|---|---|---|



**ments on pages 6 to 19 we,e approved and autho,;sed fodssue by the T ms tees on .. n./.b** \ _**t_**_ !:, 

**The •z** �- D Canavan **Chair Trustee** 

v� J Poke **Treasurer Trustee** 

The notes on pages 9 to 19 form part of these financial statements. 

7 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Statement of Cash flows for the year ended 31 December 2025** 

|**Note**<br>**Cash flows from operating activities: Net cash used in**<br>**operating activities**<br>**19**<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>**Net cash (used in)/ used from investing activities**<br>**Change in cash and cash equivalents in the year**<br>**Cash and cash equivalents at 1 January 2025**<br>**Cash and cash equivalents at 31 December 2025**<br>**Represented by**<br>Cash at bank and in hand|**2025**<br>**£**<br>(29,843)<br>(2,832)<br>1,798<br>(1,034)<br>(30,877)<br>207,887<br>177,010<br>177,010<br>**177,010**|**2024**<br>**£**<br>(232)<br>(547)<br>2,324<br>1,777<br>1,545<br>206,342<br>207,887<br>207,887<br>**207,887**|
|---|---|---|



8 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** 

## **1 Accounting policies** 

## _**Charity information**_ 

RSPCA Rochdale and District Branch is a charity registered in England and Wales by the Charity Commission (charity number 232257). Details of the principal address are given on the information page of the financial statements. The charity’s operations and principal activities are described in the Trustees’ Report. 

## _**Basis of accounting**_ 

The financial statements have been prepared to give a ‘true and fair’ view and 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 Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. 

The principal accounting policies adopted are set out below. 

The RSPCA Rochdale and District Branch meets the definition of a public benefit entity under FRS 102. 

## _**Going concern**_ 

The financial statements have been prepared on the going concern basis. The trustees have considered the current and future financial performance and position of the charity and in particular have initiatives in place to widen income generating streams and reduce expenditure as required. The national society views the Hollingworth Lake Animal Centre as an important facility for animal welfare.. Due to this the trustees have prepared the financial statements on a going concern basis. 

## _**Stocks**_ 

Stocks are stated at the lower of cost or net realisable value. The charity receives a considerable amount of donated goods for resale through its charity shop. 

## _**Incoming resources**_ 

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. 

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

Income from charity shops and internet sites are included when receivable. 

Income from grants, donations, legacies and other similar incoming resources are included in the year in which they are receivable subject to the terms for recognition of income as set out in the SORP being satisfied. 

9 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

**Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

## **1 Accounting policies** _**(continued)**_ 

## _**Resources expended**_ 

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. The costs of generating funds in relation to charitable activities include all those resources incurred by the charity in undertaking its work to meet those charitable activities. Such costs include the direct costs of the charitable activity together with those support costs incurred to enable those activities to be undertaken. 

Governance costs include the costs of arrangements which relate to the general running of the charity as opposed to the direct management functions inherent in generating funds. 

## _**Irrecoverable VAT**_ 

Irrecoverable VAT is charged as a cost to the Statement of Financial Activities. 

## _**Fund accounting**_ 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Restricted funds are funds subject to specific restrictive conditions imposed by donors. The permitted use of the restricted funds is set out in the notes to the financial statements. 

Designated funds comprise of unrestricted funds which have been set aside for specific purposes. The intended use of any designated funds is set out in the notes to the financial statements. 

## _**Tangible fixed assets and depreciation**_ 

Tangible fixed assets are included at cost. Depreciation is provided to write off the costs less estimated residual values, of all fixed assets, except freehold premises, over their expected useful lives. It is calculated at the following rates: 

Motor vehicles - 25% straight line - Office equipment 15% straight line - Improvements to property 5% straight line 

## _**Operating lease agreements**_ 

Rentals payable under operating leases are charged in the profit and loss account on a straight-line basis over the lease term. 

## _**Donated goods and voluntary labour**_ 

The charity received donated goods for resale through its charity shops. The charity is also in benefit from the many hours of voluntary labour donated by its supporters in relation to running the charity shops, fundraising and administration. The value of these goods and services has not been evaluated. 

## _**Financial instruments**_ 

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102, in full, to all of its financial instruments. 

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument and are offset only when the charity currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously 

10 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

**Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

## **1 Accounting policies** _**(continued)**_ 

## _**Financial assets**_ 

Other debtors which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses. 

## _**Financial liabilities**_ 

Financial instruments are classified as liabilities according to the substance of the contractual arrangements entered into. 

Other creditors payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled. 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

No critical accounting estimates and judgments have been made in preparing these financial statements. 

## **3 Donations and legacies** 

|Donations and gifts<br>Legacies<br>Grants|**Unrestricted**<br>**Total**<br>**2025**<br>**Total**<br>**2024**<br>**£**<br>**£**<br>45,227<br>45,394<br>77,417<br>63,670<br>-<br>18,183<br>122,644<br>127,247|
|---|---|



11 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

## **4 Other trading activities** 

## **Unrestricted** 

|Shop income-<br>Rochdale<br>Middleton<br>Littleborough<br>Heywood<br>Todmorden<br>Whitworth<br>Animal centre<br>Branch fundraising<br>Internet sales|**Total**<br>**2025**<br>**£**<br>64,718<br>83,754<br>56,867<br>69,561<br>57,319<br>57,712<br>42,276<br>28,000<br>33,067<br>493,274|**Total**<br>**2024**<br>**£**<br>61,472<br>84,391<br>45,238<br>67,011<br>42,965<br>61,968<br>61,332<br>21,335<br>36,706<br>482,418|
|---|---|---|



## **5 Investment income** 

## **Unrestricted** 

||**Total**|**Total**|
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Bank account interest|1,798|2,324|



## **6 Charitable activities** 

## **Unrestricted** 

||**Total**|**Total**|
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Adoptions etc.|50,184|27,121|



12 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

**Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

|**7**<br>**Other receipts**<br>Pet insurance<br>Headquarter subscriptions<br>Rochdale Borough Council recharges<br>Room hire|**Unrestricted**<br>**Total**<br>**2025**<br>**Total**<br>**2024**<br>**£**<br>**£**<br>2,385<br>-<br>186<br>242<br>27,987<br>66,256<br>760<br>2,670<br>31,318<br>69,168|
|---|---|



13 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

|**8**|**Expenditure**|||||||
|---|---|---|---|---|---|---|---|
||||||**Activities for**|**Unrestricted**||
|||**Basis of**|**Governance**|**Charitable**|**raising**|**Total**|**Total**|
|||**allocation**|**costs**|**activities**|**funds**|**2025**|**2024**|
||||**£**|**£**|**£**|**£**|**£**|
||**Costs directly allocated to activities**|||||||
||Kennels, cattery, neutering, vet|||||||
||fees and other direct costs|Direct|-|65,456|2,684|68,140|65,861|
||Advertising|Direct|-|220|315|535|1,121|
||Salaries and wages|Staff Time|-|194,077|246,000|440,077|419,434|
||Office costs|Direct|-|15,553|89,123|104,676|146,029|
||Motor and travelling expenses|Direct|-|21,992|2,682|24,674|20,950|
||Independent Examination and Accountancy|Usage|12,669|-|-|12,669|12,091|
||Legal and professional fees|Usage|-|4,720|129|4,849|13,623|
||Irrecoverable VAT|Direct|-|-|-|-|(9,560)|
||**Support costs allocated to activities**|||||||
||Salaries and wages|Staff Time|-|4,304|21,520|25,824|24,678|
||Office costs|Usage|-|9,126|35,281|44,407|36,732|
||Bank charges|Usage|-|2,978|4,696|7,674|6,627|
||Depreciation|Usage|-|72,337|276|72,613|72,537|
||Disposal of fixed assets|Usage|-|-|-|-|-|
||Insurance|Usage|-|2,991|7,108|10,099|8,197|
||Sundry costs|Usage|-|338|460|798|(694)|
||||––––––––|––––––––|––––––––|––––––––|––––––––|
||||12,669|394,092|410,274|817,035|817,626|
||||========|========|========|========|========|



14 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

|**9**|**Net outgoing resources are stated after charging/(crediting):**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Depreciation|72,613|72,537|
||Independent examiner fees|3,305|3,150|
|||========|========|
|**10**|**Staff costs and trustees’ remuneration**|**2025**|**2024**|
|||**£**|**£**|
||Wages|401,520|405,075|
||Social security costs|39,313|25,469|
||Pension|25,068|13,568|
|||––––––––|––––––––|
|||465,901|444,112|
|||========|========|
||The average number of employees during the year was:|27|26|
|||======|======|



No employee received remuneration amounting to more than £60,000 (2024: £60,000) in either year. 

No trustee expenses have been incurred in 2025 or 2024. 

15 



**RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

|**11**|<br>**Tangible fixed assets**|||||
|---|---|---|---|---|---|
|||**Long**|**Office**|**Motor**|**Total**|
|||**leasehold**|**equipment**|**vehicles**||
|||**property**||||
|||**£**|**£**|**£**|**£**|
||_Cost_|||||
||At 1 January 2025|1,434,483|2,208|8,500|1,445,191|
||Addition|2,109|723|-|2,832|
|||–––––––|–––––––|–––––––|––––––––|
||At 31 December 2025|1,436,592|2,931|8,500|1,448,023|
|||–––––––|–––––––|–––––––|––––––––|
||_Deprecation_|||||
||At 1 January 2025|144,147|1,043|8,500|153,690|
||Charge|72,337|276|-|72,613|
||Disposals|-|-|-|-|
|||–––––––|–––––––|–––––––|––––––––|
||At 31 December 2025|216,484|1,319|8,500|226,303|
|||–––––––|–––––––|–––––––|––––––––|
||_Net book value_|||||
||At 31 December 2025|1,220,108|1,612|-|1,221,720|
|||=======|=======|=======|========|
||At 31 December 2024|1,290,336|1,165|-|1,291,501|
|||=======|=======|=======|========|



All the closing net book values represent fixed assets used for direct charitable purposes. Long leasehold property relates to the Hollingworth Lake Visitors Centre which is held on a 125 year lease from Rochdale Borough Council. 

|**12**|**Stocks**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Finished goods held for resale|7,348|5,946|
|||=======|=======|
|**13**|**Debtors**|**2025**|**2024**|
|||**£**|**£**|
||Other debtors|36,732|16,986|
||Prepayments and accrued income|101,269|134,544|
|||–––––––|–––––––|
|||138,001|151,530|
|||=======|=======|



Included within accrued income is an amount of £80,000 (2024: £120,000) which is due to the charity on the exit of the old premises.  This amount will be received over a 5-year period.  All other amounts shown under debtors fall due for payment within one year. 

16 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

|**14**|**Creditors: amounts falling due within one year**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Trade creditors|49,648|47,679|
||Other taxes and social security costs|5,238|4,694|
||Accruals and deferred income|33,084|30,565|
|||–––––––|–––––––|
|||87,970|82,938|
|||=======|=======|
|**15**|**Fund balances**|**Unrestricted**||
|||**General**|**Total**|
|||**£**|**£**|
||At 1 January 2025|1,573,926|1,573,926|
||Incoming resources|699,218|704,701|
||Resources expended|(817,035)|(822,518)|
||Transfer|-|-|
|||––––––––|––––––––|
||At 31 December 2025|1,456,109|1,456,109|
|||========|========|
||**Fund balances**|**Unrestricted**||
|||**General**|**Total**|
|||**£**|**£**|
||At 1 January 2024|1,683,274|1,683,274|
||Incoming resources|708,278|708,278|
||Resources expended|(817,626)|(817,626)|
||Transfer|-|-|
|||––––––––|––––––––|
||At 31 December 2024|1,573,926|1,573,926|
|||========|========|
|**16**|**Analysis of net assets between funds**|**Unrestricted**||
|||**General**|**Total**|
|||**£**|**£**|
||Fund balances at 31 December 2025|||
||are represented by:|||
||Tangible fixed assets|1,221,720|1,221,720|
||Current assets|322,359|322,359|
||Current liabilities|(87,970)|(87,970)|
|||––––––––|––––––––|
||Total net assets|1,456,109|1,456,109|
|||=========|=========|



17 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

## **Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

## **16. Analysis of net assets between funds (continued)** 

|**Analysis of net assets between funds (continued)**|||
|---|---|---|
||**Unrestricted**||
||**General**|**Total**|
||**£**|**£**|
|Fund balances at 31 December 2024|||
|are represented by:|||
|Tangible fixed assets|1,291,501|1,291,501|
|Current assets|365,363|365,363|
|Current liabilities|(82,938)|(82,938)|
||––––––––|––––––––|
|Total net assets|1,573,926|1,573,926|
||=========|=========|



## **17 Trustee indemnity insurance** 

The charity does not pay any indemnity insurance on behalf of the trustees. 

## **18 Commitments under operating leases** 

As at 31 December 2025 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases as set out below: 

|||**2025**||**2024**|
|---|---|---|---|---|
||**Land and**|**Land and**|||
||**buildings**|**Other**<br>**buildings**||<br>**Other**|
|Operating leases which expire:|**£**|**£**|**£**|**£**|
|Within one year|63,279|-|63,279|-|
|Between two and five year|3,750|-|18,750||
||–––––––|–––––––<br>––––––––||<br>––––––––|
||67,029|-|82,029|-|
||=======|=======<br>========||<br>========|
|**sh generated from operations**|||||
|**Reconciliation of net expenditure to net cash flow from operating activities**|||||
|||**2025**|**2024**||
|||**£**|**£**||
|Net expenditure for the year||(117,817)|(109,348)||
|Adjustments for|||||
|Investment income||(1,798)||(2,324)|
|Depreciation of tangible fixed assets||72,613||72,537|
|Operating cash flows before movement in working capital|||||
|(Increase)/decrease in stock||(1,401)||324|
|Decrease in debtors||13,528||32,473|
|Decrease in creditors||5,032||6,106|
|||________|________||
|Net cash used in operating activities||(29,843)||(232)|
|||**________**|**________**||



## **19 Cash generated from operations** 

18 



## **RSPCA ROCHDALE AND DISTRICT BRANCH** 

**Notes forming part of the financial statements for the year ended 31 December 2025** _**(Continued)**_ 

## **20 Related party transactions** 

During the year and in the normal course of business on an arms length basis, the charity received sundry income from and incurred expenditure relating to RSPCA National Society. 

The charity is constituted in accordance with the rules of the RSPCA National Society. 

## **21 Ultimate controlling party** 

The charity's ultimate controlling party is its board of trustees. 

19 



**RSPCA ROCHDALE BRANCH** 

The following page does not 

form part of the statutory financial statements of the charity 



## **RSPCA ROCHDALE BRANCH** 

## **Income and expenditure accounts for the year ended 31 December 2025** 

||**Restricted**|**Unrestricted**|||
|---|---|---|---|---|
||**funds**|**funds**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Income**|||||
|Legacies|-|77,417|77,417|63,670|
|Donations and gifts|-|45,227|45,227|45,394|
|Grants|-|-|-|18,183|
|Branch appeals and fundraising|-|28,000|28,000|36,706|
|Animal centre adoptions etc|-|50,184|50,184|27,121|
|Internet sales|-|33,067|33,067|21,335|
|- Charity shop (Rochdale)|-|64,718|64,718|61,472|
|- Charity shop (Middleton)|-|83,754|83,754|84,391|
|- Charity shop (Littleborough)|-|56,867|56,867|45,238|
|- Charity shop (Heywood)|-|69,561|69,561|67,011|
|- Charity shop (Todmorden)|-|57,319|57,319|42,965|
|- Charity shop (Whitworth)|-|57,712|57,712|61,968|
|- Animal Centre|-|42,276|42,276|61,332|
|- Bank interest and investment income|-|1,798|1,798|2,324|
|- Sundry receipts|-|3,331|3,331|2,912|
|- Rochdale Borough Council rates recharge|-|27,987|27,987|66,256|
||–––––––|––––––––|––––––––|––––––––|
|Total incoming resources|-|699,218|699,218|708,278|
||–––––––|––––––––|––––––––|––––––––|
|**Expenditure**|||||
|Total consumables|-|41,497|41,497|38,702|
|Wages and salaries|-|465,901|465,901|444,112|
|Rent, rates, water, heat and light|-|96,774|96,774|138,475|
|Insurance|-|10,099|10,099|8,197|
|Telephone|-|3,252|3,252|3,932|
|Repairs and renewals|-|44,408|44,408|36,912|
|Motor and travel expenses|-|24,674|24,674|20,950|
|Postage, printing and stationery|-|4,651|4,651|3,623|
|Advertising|-|535|535|1,121|
|Vet fees|-|26,187|26,187|24,045|
|Bank charges and interest|-|7,674|7,674|6,627|
|Legal and professional fees|-|4,848|4,848|13,623|
|Independent Examination and accountancy fees|-|12,669|12,669|12,091|
|Sundry expenses and cleaning|-|1,253|1,253|2,240|
|Depreciation|-|72,613|72,613|72,537|
|Irrecoverable VAT|-|-|-|(9,560)|
||–––––––|––––––––|––––––––|–––––––|
|Total resources expended|-|817,035|817,035|817,626|
||–––––––|––––––––|––––––––|–––––––|
|**Net expenditure**|-|(117,817)|(117,817)|(109,348)|
||=======|========|========|========|