Charlty r•glstratlon nUMr 232263 (England and Wale$) ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS DURHAM AND DISTRICT BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trusloes S Khan 8 Folkard S Flèming C Whillis P Bartlett K Myatt Charlty reglstratlon Eng1 and Wales 232263 Prlnclpal addr¢ss 20 HvJh Street Langby M(x)r Durham DH7 8JF Indepond•nt exarnlner Dawd Hdloway BA FCA DChA RMT Accountants & Business Advlsors Ltd Finthdale House Belmont Business Pa Durham DH1 1TW
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS DURHAM AND DISTRICT BRANCH CONTENTS Page Tru5tees' report Independent examinerfs TetKJrt Stslemenl of financial activities Balance sheet Noles to the financial stal•ments 9-17
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS DURHAM AND DISTRICT BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Iru$leos present their annual report arKI ffinanual statements for Ihe year erKled 31 December 2025. The financial statements havg been prepared in accordance wilh the accounting policiès sel oul in note 1 to the financial stslements and comply with ihe charitys goveming drKumenl, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of IrelaThJ- and the Charilies SORP 'Ac¢ounling and Reporbng by Charities.. Stat8mènl ol ReC0mnnded Practice applicab lo charities pr8paring their a¢counis in a¢cordan¢e wlh the Financial Reporting Standard applicabl8 in the UK and Republic of Ireland {FRS 1021.. Objectives and actlvlti The objects of the branch are lo promote the woth and objeds of the matK81 Soc¥ety of the RSPCA- to promote kindness or to suppress cruelty to animals by all lawful means- with particular relerance to the area of the Branch, in accordance with the policies of the Soci8ty- Thè kay aim is to find suitable new homas for as many animals as pos4e. and to prowde proper car& for thos8 who have been mislrealed or abandoned. The Trustees have wiewed Ihe outcomes and achievements of the Branch's obj'ectives and aetivilies for the year lo ensure they remain focuss8d on the charity's aims and continue to deliver benefits lo Ihe publi Public benefit The Trustees have compli&d with the duty under the Charities Aca 2011 to hav8 du8 regard to public ben&fil gUanCe published by the Charity commion which can b8 illustrated as folw$.. The Braneh supports the local Inspectors by tan9 in. freo of tharge. mislrealed or abaniiDned animals including pets whose owners suffer ill health or financial diffwlti&s or pass away. The Branch prowdes edU¢tIon. infomiation and advi(8, benefiitiTrJ the Publ by promoting compassionat8 human senlimenls towards animals. Th8 Br8n¢h provides subsidised veterinary Ireatsnent for animals are sick or injured and belon9 to lo1 people on low irwmes. This is achièvad through both a vouthors scheme 8nd payment of part or whol8 In8ut&ring scheme only). During 2025, welfare help was issued lo the public a value of£14,776 thus benefitting thoso on mgBns 18st@d banefits by giving financial hdp lo obtain veterinary care forcompanion anirnals. The Branch offers subsidised nèutering and micro-chipping of cornpanion anirnals lor owners on low Incomes. This helps lo control dog and (at populations and promotes responsible pet ownership. Animals in the care of th8 Branch receive veterinary trealmenL vaccination. n8ul8ring, and micro-chipping and are assessed for rehoming. Free animal care advic8 is offered to pet owners. and talks are grien by inviiation to local school children about caring for pets. These acttwties benefft the public thr(xJgh the prtyiiotion of iesponsible pel ownership. RSPCA Durh8m & Dlstrict Branch provides volunteering opporbjnities for those who wish lo support our work in¢luding trusteeship. fundraising and some animal G8re via h with our anim81s or fostering. This benefits local peop18. schools arKI Compan by prowding th8 possibility of doing work which is compassionate and rewarding.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The main activities to 8chi8ve th>s are the operation of an animal re-hThniThJ programme and an animal welfar8 servicè lo help pmide subsidised veterinary care tr) animals in ned. In 2025 we provided welfar8 help worth £29,174 to cats, dogs and other animals. Our forts of volunteers provides invaluable supporL We estsmate that our volunl8ers tributed Sle 28.300 hours of their free limo during 2025, whKh lo a finanaal contribulKJn of over £345.826. We are in tha pros5 of changlng Ihe branch to a Charilable Inrporat& lganisation. In effect Ihls will give the branch more autonomy and it will become an enlty in its own righl- il wlll give th& branch the ablllty lo ent8r contracts and improve Ilmile(I liability for Iruslees whld) $Id assist in fulure Truste8 recruitrnent. Achlavements and perfomiance Signifioant ortivilies and achigv&ments against otyectives 2025 was a quiet year for dog intake but the lyanch still rehomed 13 dogs 2025. We are still looking lo join The Regional Cal Hub, to supwt cats in our locl orea. We have had falrs this year an Easter fair and 8 Christmas fair vthith wu8 both very s¢SSl and w8 look forward to next year's fair5. We have suceessfully hglped hundreds of peopl8 with tyjr wdfare assistance schern8 which induded help with vel bills and help vmlh cal and dog food. Also. we are working people wth leaming drfficulligs to gNe them OPFOrtunilh?s to expèriènce working wlh th community by voluntegring In our sps.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Stan This is our lovely boy Slan who came into us wth terrible skin problems and was not able to breathe properfy due lo overgrowth of the skin fold over his nose. After neumerous medicaled baths and a operation to reduce his skin fold and plenlly of love Stan is now happy an¢J settled in his new forever home.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Wellare help, including nevleriThJ vouch6 and vel fee'5 always available. The vets w8 d8al with have a0mMOdated us so well - Wearéale al Crook. Vels4pets at Durham. Scott Mrtch811 at Tow Law. Dunelm at Durham and Wilsons al BishopAuddand. We have had a SLJccessful year in our three shops due lo a high inueased number of donations and customBrs. Tha number of volunteers in our shops has also increased we are x) very grateful for 811 their hard work in helping us raise money. We are still working with The Probati Semce by letting people complete their communty service by volunteering in our shops. We knk forward lo seeiThJ what the nexi year will bThng. The Committee would therefore like to place on record our thanks to Christine Angus our Chief Adminislratson Officer. Samantha Angus our Deputy Retail Manager and to all our shop stsff David Pael, Stephen Kenny, Col8 Walts, Natasha Haygarth, Tracey Maddison, Ross Halryn and Megan PcKAay. A big thank you also goes to all our volunteers lor all their work during this Last year. We are also Bxlremely grateful to th8 customers and members of the public vA)o supwrt our shops by buying items ané donating goods and without whom we would rn)t b8 able to operate aThJ help the animals we do. We would like to Ihank ?11 the volunteers. tx)th at our shLPS and vith our d¢. for their hard work and dedication throughout the year who have helped us in looking after and finding h)ving new h(thgs for all the animals in our Care in 2025. Without their SLbPPOrt, we would not be ab lo help the number ofaniTnd$ and the new ath)pters we do. We would also like to thank the stsff and owners at De8rness Boarding KenneLg & C8tt8ry, for their work in 2025 with the dogs. who have often gone over above expectations, to FYovHl8 supw)rt to the Branch. Wè would also Ilke lo thank the stsff 8nd uJstomeTB at Te) {Gilesgatel knlKJ have again supported us. Flnanclal revlew Investmont pollcy and oblectivès At 31 December 2025 the Branch investm8nl policy was.. ' That the Barclays Bank currenl account not fall below £1.000." ' That the Sanland?r Current account balance should not fall below £1.O¢XJ.' ' That the Lloyds 8ccounl balances should not fall below £10.000." The TTuslees wognise that this wlicy should be reviewed on an anrwal basis followng the publication of the Independenuy examined accounts for the prewous yèar. In line wth the Investment pdiw al De¢ember 2025 we continue to review the investmènt in short lem Treasury Funds and these continue lo produce a subslanlial increase in int8resl over available bank acc(MJnts. Re$8rty8s policy The Branch holds resgrves in order that 18vels of Se provided for lMa1 welfare may be maintained should there be a reduction in incomkng resources. Reserves in this conlexl mean funds Ihat are freely available lor the Eranch's general purposes 8fter all commitments have been met. The Injslees consider thal holdir¢g twelve months of running costs lo be an appropriate lev81 of reserves. Holding this level of re58tves is wisidered lo b8 prudenl and allows the ITusle&s to meet obligaknons under leases and meet urgenl requirèmenls for funding. 1181$0 allows flexibility ol reacting lo evènts and running campaigns. Tha charity is required. under the temis ol the l?ases, lo maintain the shops to a minimum stsndard. The Trustees are also conscws that they need to continually invest in the look of the premisès so as to remaln competitive_ In addthn the Branch may hold "restricted reserves. which reprèsent fund5 donated for a specifi¢ purpose. which c8nnot be used lor anythlng other than the purpose for whld) they were donated. Tho branch holds unrestriclad reserv8s of £864,T19 represented by the nel 1rrt assets. It is very important for th8 branch lo genèrate enough funds to run day to d8y expenses. It is th8 opinion of th Tru51ees that the existing rasseS are sufficient lo meet any reduction in IoMi rèsourcès.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Structurei govomance and managem•nl The RSPCA Durham and District Branch is an unincorporated charitable organisatKJn and 8 separately gIster branch of the Royal Soci8ty of the Prevention of Cruelty lo Animals (the Sock?ty} ca1n9 out its direct anim81 welfar& work in the northem part of County Durham. Its registered charity nurnber is 232263. The Iruslees who served during the year arKI up lo the dale of svJnature olthe finanoal ststements wer&.. S Khan B Folkard S Fleming C Whlllis P Bartlett K Myatt Recruitment and aPpnIMat of trustees Trustees are recNiled mosdy through being personally known to current Trustees and who havg been asgwiated th th8 iyanch for some time. If not already members of the Society they are asked io jotn and wail the required three months. An initial interview is made by the Chair wth the potenti81 Truslee to explain the duies and responsibilili8s of tsusleeship. They wll be asked to 8ttend a Committee meeling as a visrtor lo troduCe Ihems8lves to the olher Trustees and thereafter if they feel they Can fijifil their duties, have the rewired 3 nnth membership al the lime of the AGM and would like lo sland. they are entered into the election proce55 al the AGM or they may be -OptOd at other limes of the year. Other Trustees may join Ihrough enquiry to the brch offering to volunteer and Trusieeship is offgred gs an option along with other allemalives such as assisbng in ourshops. f05tering or home visiting. The Iruslees, report was approved by the Board of Twstees. C Whillis Trustee Dale.. 2L
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS DURHAMAND DISTRICT BRANCH I report lo Ihe tru51ees M my examination of Ihe finanaal statements of Roya So0ty for the Prevention ol Cruelty lo Animals Durham and Dislrict Branch (the charity) for Ihe year endgd 31 D8rnber 2025. Responslbllltles and basls of report As the trLJStees of the Charity you are responsible for Ihe preparation of th8 financial stat8m8nts in accordance with the requ1ments of the Charitiesm 2011. I report In respect of my examination of the charity's nancIal slatem8nb rarried out under section 145 of thè Charities Act 2011. In rry1j out my examination I have followed the DirectKJns gNen by the Charity Commission under section 14515Mbl of th8 Charities Act 2011. Indep•ndent examlnerfs statemènt Since the charity's gross income exceed8d £250.OC(I, the indep8ndenl eXaMir must be 8 member of a body li51ed in section 145 of the Charities Ad 2011.1 confimi that l am qualif to ufyjertake the examination because l am a memb8r of the Inslilule of Chartered Accountants in England and Wales. which is one of the listed bodies. YDur attention is drawn to thg fact that the charity has prepar1 the fintial statements in accordan¢è with the relevant version of the Stalemgnt of Recommended Practice appli(able lo charities preparing their financial stslemenls in 8¢coidance with Ihe FinancTral ReKK)rting Standard applicab in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charib"es= Statement of Racommended Practice issued on 1 April 2005 whi¢h is referred to in the extant regulations bul h8s now been bvithdrawn. l und&rsland that this has been dong in order for the finanual statements to provide a Irue and fa view in a¢coTdanc8 with UK Generally Accepted Accounling Pradsce. I hava completed my examination. I confirm that no matters have (X) to rny altention in nnectIOn with the examination giving me cause to beIve that in any material respect.. accounting records were not kept in re5PeCt of Ihe charity as required by sectSon 130 of th& Charities Act 2011. the financial ststements do not accord wilh those records", or the financial stslements do not comply with the applicable requirenwnts conceming the form and nIent of financial slalemgnts set out in the Charities (A¢wJnls and Rewrtsl Regulation$ 2LNJ8 othèr than any requirement that the financial stalemenls give a true and fair view. is not a matler wnsidered as part of an indep8ndenl oxaminalion. I have no ¢onc8rns and have come across no other matters in connecith wilh the examinatK)n lo whiGh altention should be drawn in this report in order to enable a proper understanding of the finanual statements lo be reached. Davld Holloway BA F A DChA RMT A¢¢ountants & Bu$lnes5 Advlsors Ltd Fln¢hdale Hous Bglmont Buslness Park Durham DHI 1TW Dale:
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr8strlOd Unro$M¢tod funds funds 2025 2024 Notes Ineoma from: Donations and legacie5 Other trading activities Inveslments 31.953 2S9,557 23,150 37,027 277,054 24,760 Total Incom• 314,660 338,841 Exp8ndllure on: Raising funds Charitable activities 254.465 74,594 253,634 69,011 Total 8xpgndltur• 329.059 322,645 Nèt In¢omd(expendlturnl and movement in funds 114,399) 16,196 Reconcillatlon of funds: Fund balances at 1 January 2025 869.368 853,172 Fund balanc•s at 31 December 2025 854.969 869.368 The slalemènl of financial activities indudes all gains and losses recognised in the year. An incyJme and expenditure derive from conlnuing aBtivilie5.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TOANIMALS DURHAM AND DISTRICT BRANCH BALANCE SHEET ASAT31 DECEMBER 2025 2025 2024 Nol•s Flxfrd assets Tangible assets 13 8.190 9.635 Current ass•ts Debtors Cash 8t bank and in hand 14 9.978 849.167 33.521 842,521 859.145 876,042 Credltors.. amounts falllng due within one yoar 15 {12,366) 116.309) Net current asséts 846.719 859,733 Total assets lèss curr•nl Ilabllltles 854.9 869,368 Thefunds of the charlty Unrestricted funds 16 854.969 869.368 854,969 869,368 The finanoal ststemenls were approved by the trustees on ... C Whillis Trustee
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Charlty infornmtlon Royal Socioty for the Preventth of Cru81ty lo Animals Durha and District Branch is an unincoTporated harilable organisalion and a separately registered branch of thè Royal Society of the Pventn of Cruelty to Animals (the society} carying out ils direct anim81 welfare work in the northem part ol County Dufham. Ils registered charity number is 232263. 1.1 8a$i5 of pr•paratlon The financial statéments have been prepared in accordan ¢hartVs wverning doujmenl, the Charilies Act 2011, FRS 102 The Financial Reporting Standard aptAicab18 in the UK and Republic of Ir91and' and the Charities SORP 'Amnlng and Reporn9 by Charities: Statement of Recommended Practic8 applicable ID charities preparrng thwr accounts in accordance with Ihe Finan¢i81 Reporting Standard applicabl8 in the UK and Republic of Ir81and {FRS 1021 effecti 1 January 2019.. The charity is a PUNIC 8enefit Enlity as defined by FRS 102. The charity has taken advantage of the provisM)ns in the SORP fty charilies not to Ppare a stalemenl ol cash flows. The financial statements are pr8P8red in sterfing. vthich is the functiml cuffency of the charity. Monetsry amounts in th&se financial statements are rounded to the nearest £. The financial stalem8nls have been pPa under the histrrrical o)st convention. Th8 principal accounting lioes adopted are set out below. 1.2 Golng concem Al the tima of approving the financial statements. the trustees hav8 a reasonable expectatK)n that the charity has adequate resou$ to C<htinue in operabonal existence for foreseeable fulurg. Thus the trusle8S Continue to adopt the goiNJ concem basis of accounting in preparing the financial slalemants. 1.3 Charltabl• funds Unreslricled funds are avaiL4ble for use al the discretion of the tteeS in furthèrance ol Ihelr chaNtable obj8Ctives. Designated furlds have been separated from unrgstricted Ceneral reserves lo be used for 8 specific purpos8 al the tmslees discretion. 1.4 Incom Incorne is recognised when the charity is lfjgally entitled lo it after arby performancè conditions have b8en mel, th8 amounts can be measured reliably. and il is probable that income will b8 received_ Cash donations are recognised on Teceipl. Other donations are recognised once the charity has be8n notified of th? donation, unless performance ConditnS r8qLiire deferral of the amount. Income lax recoverable in relation to donations weived under GiftAid or deeds of covenant is recognied al the time of the donation. Legacies are recognised on rec8ipI or olheThvise if the chartty has be8n notified LTrf an impending distribution. th& amount is kntswn. and r1p1 is expected. If th8 amount is not known. the legacy Is Irealed as a contingent asset.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policlgs IContlnu•dl 1.5 Expenditure Expenditure is rew9nised once there Is 8 18gal or constructive Oat)n to transfer economlc ben8fi1 to a third party, 11 is probable that a transfer of economic benefrts wll be required In $8tt1emenl, and the amunl of the obligatlon can b8 measutyd reli8bfy. Expendilura is classified by activtty. The costs of each 8clivity are made up of the lotsl of direct costs 8nd shamd costs. including support costs involved in undertaking each actiwty. Direct costs attributable lo a slngle activity 8r8 allocated dire¢dy lo Ihal activity. Shared costs whh contribule lo rnore than one actwity and support costs which 8re nol attribulae to a single acbvity are aPportne beNveen Ihtsso adivities on a basis onslstent with the us& of r8sources. Central staff costs are alkt&d on the basls of time Spent, and d8pr8cialion charyes are allted on th8 poruon of th8 assefs use. 1.6 Tonglble fixed assets Tangible fixed assets are initialty measured at cost and subsequenty rneasuied at C051 or valuation. nel of eprecialion and any impaimient lo&ses. Depreciation is recognised so as to vrrit8 off the cost or valuation of assets 5$ their residual values over their useful lives on th8 follc)wing bases: Leasehold improvements Plant equipment Flxlures and fittings 15% reduung balance 159h reducing balan 15% reducing balanc8 Th8 gain or loss arising on the disposal of an asset is determined as Ihe differenca bgts¥een the sale proceeds and Ihe carrying valuè of the asset. and is renised in the slalement offinanrAal acbvities. 1.7 Impalrment of fixed assets Al each reporting end data, th8 charity reviews the carrying arrKwnts of Its tangible assets to detertlline whether there is any indicallon that Ise assets have suffered an ImpalmnI loss. 11 any such indication exists, the recov8rable amount of the asset is eslima18d in order lo detein& the exienl of the impaiTment 1055 {if any). 1.8 Cash and cash •quivalents Cash and cash eqvivalenls include Cash in hand, éeposits held al call with bank5, Other short-lemi liquid investments with original malurilies of thre8 rkKfynths orlgss. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabililies. 1.9 Financlal Instruments The charity has elècted to apply the provision5 of S8Ction 11 'Basc Financial Instrurngnts, and Section 12 'Other FinancAal Instruments Issuès. of FRS 102 to all of its financ4al iistruments. Financial instruments are e{nIsed in the charivs balance sh88t the Charity becomes party lo the contractual provisions of the Instrument. Financial assels and liabilities are offset. writh the nel amounts PTe5ented In Ihe finanaal stst8menls. whtsn the Is a legalty enforceable right lo set off the rgnised amounts and thèr8 is an intention to settle on 8 ng1 basis or lo r&81ise the asset and setlle the liabilty simultaneovsly. 10-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
DURHAM AND DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THEYEAR ENDED 31 DECEMBER 2025
Accounting policles
(contindI
Baslc fiftanclal assets
Basic financial assets, which Indude debtors and rxsh and bank balan$, are Inth8lly measured al
Ir8nsaction price Including transaction Costs and aro subsequently caried al amortised cost uslng the effecllve
interest method unless the arrangement constitut8s a financiThJ Iransaction. where the transaction Is
measured al th8 present value of future repts discounted at a market rate of interèst. Financial assèls
dassffied as re¢eivable wtthin one year are not amortised.
8aslc Ilnanclal Ilathlltles
Basic financial liabililles. including creditors and bank loans are inrti8lly recognised al transaction price unl8ss
tha arrangement consb"tul&s a ffinancing transaLtion. er& thè debt instrurnenl Is rneasured al the present
valug of the future payments dis(x)urrted at a market rate of interest. Financlal lialmlilies classified as payable
thin one year are rw)t amorb"swJ.
Oebl instruments are subsequenuy canied al amortised t. using effe1¥8 interest rate method.
Trade credilofs are obligations lo pay for gcods or seN1$ that have been aquired in the ordinary o)urse of
operations from suppliers. Amounts paYae arè dassified as cjjrrenl liabilities rf payrnent is due within one
year or less. If not. they ar8 pr8sented as non
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECE141BER 2025 Income from donations and légaciès Unrestrleted funds 2025 Unr•slrlctéd funds 2024 Donations and gifts 31,953 37,027 Income from othw tradlng activiti•s Unrestricted Unrestrlcted funds funds 2025 2024 Fundraising evtS Shop Incom8 1.190 258.367 1,896 275,158 Other trading acbvib'es 259.557 277.054 Income from inve$tm8nts Vnre$trlcted Unrestricted funds funds 2025 2024 Interest receivable 23,150 24.760 Expenditur• on ral$lng funds Unrestricted Unr•strlctod funds fvnds 2025 2024 Fundraising and publlcity Staff costs Deprgciation and impairment 195.D93 1,445 193.927 1.699 196,538 195.626 Trading costs Operating chaiity shops 57.927 58.008 Total costs 254,465 253,634 12-
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support C08ts allocat to acllvltleG 2025 2024 Staff costs Cyberiill licence Irrecoverable VAT Travèlllng exp8nses Phone, Postage an(J statty)nery Legal fees Card charges HR Costs Payroll and VAT servi HMRC Inleresl Govemance costs 27.024 3.873 1,303 1,359 2.385 26,693 4.239 1,671 2,191 2.110 6.269 1,284 2,431 1.163 66 1,950 2,022 4,392 1.833 79 1.150 45.420 50.067 Nel movemènt In funds 2025 2024 The nel movement in funds is stated after ch8rgiWlcsediting): Fees payable for the indep8ndenl examinalion ol the tharitys financial statemerrtS Depreciation of t)wnèd tsngibl8 fLxed assets 1.ISO 1,445 1.950 1,699 10 Trustees None of the trustees (or any persons connected with them) received any remunemtion or benefits from the arity during tho year. During the year 4 12024.. 21 Trust8e$ were paid expenses in relatK)n to mlleage allowance tolalling £1.359 12024.. £2.191} 11 Employges The averag8 monthly number of employees during the year was= 2025 Number 2024 Number Admin Retail Total 10 14-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Employees {Contlnu•d) Employm•nt costs 2025 2024 Wages and salaries 222.117 220,620 There were no amployees vthose annual remuneration was more than £60.000. 12 Taxallon The tharity is exempl from LatiOn on its actItieS becaus& all its ITme is appld for charitsble purpwAes. 13 Tangiblo fixed a55ets L•a58hokl Planl and Flxtures and knProverrDts equlpment frttlngs Total Cost Al 1 January 2025 14.005 21,029 39,Q97 Al 31 D8mber 2025 14.t105 4,063 21.029 39,097 Depreciation and Impairment Al 1 January 2025 Depreciation charged in the year 12.919 163 2.828 185 13,715 1.097 29,462 1,445 Al 31 December 2025 13.082 3,013 14,812 30.907 Carrying amount Al 33 December 2025 1.050 6.217 8.190 Al 31 Decèmber 2024 1,086 1,235 7,314 9.635 14 Oebtors 2025 2024 Amounts falling due wlthln on• year: Olhtsr debtors Prepaymgnts and acuued incom8 8.097 1.881 6,568 26,953 9.978 33,521 15-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TOANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Crfjdltors: amounts falllng due thin onfj year 2025 2024 other taxation and social s8¢urity Other creditors Ac(xuals and deferred income 4,598 1,795 5,973 7.130 950 8,229 12,366 16,309 16 Unr•strl¢ted funds The unre8tricl8d funds of Ihe tharity compris8 the unexpended baLaS01d0nations and gran15 whlth are not subject lo specific conditions by donors and grantors as lo h¢)w they may be used. These includ8 designated funds whith have be8n set asid& out of unrestrs¢t8d fund5 by the trustees for specific purposes. Tran5f•rs At31 Dec¢mb•r 2025 At 1 January 2025 Incomlng rgsources Resources frxpend?d Kenn8lling and Cattery Proiecl Cat neutering fund Dog neutering fund Gener81 funds 650.Iy)O 20,000 20.000 179.368 650.000 16,281 17,077 171,611 {3,719} {2,9231 (322,4171 314.660 869.368 314,660 (329,059} 854.989 Pr•v5ous year. At 1 January 2024 Incomlng Rèsources Exp•nded Transfers At31 December 2024 Ker)nelling and Caliery Pro11 Cat neutering fund Dog neutering fund General funds 650.000 650,000 20.oc 20.000 179,368 20,000 20.000 140.0001 203.172 338.841 (322.645) 853,172 338.841 (322.6451 8S9.368 There is £650.0 held al the yearend within the fund K8nnelling aTTrd Callery prole¢t whith is set asid8 by the trustees for the long term project of building or purchasing a new Kennol or callery. There is £16.281 held at the year-end wthin cat neulering fund whvA) is set aside by trustees for the purpose of covering cal neutering costs. There is £17,077 held al the year*nd within dog neutering fund which ss sel aside by the truste for the purpose Df coveriro dog néulering costs. 16-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Operallng lease commlth)onts Lessoe Al the reporting erKJ date th& tharity had ovtstswKling commiknents frjr fvlure minimum lease payments undei non-can¢ellablg operoting leases, which fall du8 8s folk)ws= 2025 2024 Within one year Between and f ve years 8.786 30.065 8.786 8,786 38.851 18 Related party transactlons There were no dIs¢losab related paty transalOnS during the year12024- none). 17-