Chatity reg]strarion number." 255763 Royal Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Annual Report and Financial SthtenKnts fot the Ended 31 Dece]nber 2025 Pag• 1 of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Contents (continued) Refer¢nc¢ and Adrnini5tr41iYe Details Tn￿lC¢S, Rewrt 2107 Independent Examinerfs Reporr Siaicmeni of Financial Activities 9t0 10 Balance Sheet Notes to the Fi]]ancial StatetneDts 12to28 Pag•2of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Reference Administrative Detsils Trustce5 Mrs L Cook Treasurtr Miss K (iriDrod Chair Ms E Ball CoTnmittee MTS M Tw¥daM'a Commiiiee Mr James BunoD Comtllinee Ch&rity Registration NunJbeT 255763 Prithtip￿ Offiee The Kemp McAdam Building ? FaTrington Way Eastsvix)d Norringham NG163AG Bankers Lloyds TSB BaJJk ple Old MaTkei Square NottinghaTn NGI 6FD Independent Ei¥miner N ￿, Bonnello R WR C.4 Litnited Northgaie Hous¢ North Gaic Neil" Basford Notiingham NG7 7BQ Investment Adi'isors Bre￿￿￿ Fjolphin Isi FI￿r Waicrfrooi House ￿terf￿nI Piaz 33 Sration Street Notiinghatn NG23 Investsnent Adiisors One Four Nine Wealth Ltd 6 GeorE)e Sirtti Nvllingham NGI iBE Page I Pag•3of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Tru5tees' Report The irustees pregerti the atjthual report iogethei with the financial staiemettts of the Charity for ihe year ended 31 Dw¢mb¢r 2025. Objectil'f5 g¢tiiities Obje¢ts In serting objeaiies and planntng for aciivities, Ihe Tn]s*es haie gti'en due consideration io general guidance PLiblished by the Chanly Commission relatin¥ io publiL benefil. In partlLular. Ihe Tnjsiees consider how planned actil'ities will conrribute to the aim atd objectives thry haNe set_ Thc Charity w'as cstablishcd ihc aim of pro%'iding Icmpornry refugc for homelcss animals. Animals of a dornestic nature are offered foT adoption to suitable tnetnbers of the public. The Charity also cares foi wild anijnals w'h¢n necessary. and these animals are released into a suitable environment as SOOll a5 P055ible. If necessary, the Chariry arranges ihe humane deaih of seriously injured OT sick animals by qualified personnel. No animal or bird in need is ever mmed ayxy wljere ihej can be assured of elwdn. well maintsine41 accommodaiion, 11 be well fed will be proi'ided with i'eleritwy care and ￿he[£ thev wryll be well looked afteT by dedicated capable staff. It is the Chatity's aitn to piottM)le kindness and pievenl cruelty lo a]]imal Animals are placed in itle care of ihe Chariry by ihe public. wlice. l(ul auihoriiies atmi by ihe Society's ittspe£ioTS. F￿uS is piaeed ott supw>rtittg the &*ieiy s iospeeionie in the Noitittgham aTea. Public be4Yefii The tTu8lee4 confiTtn that Ihey have cotnplied wTrth the TequiremenLs of ￿tion 17 of ihe Charitie% Acl 2011 to haTr¢ due regard to ihe public b¢n¢fii guidance published bk the Chariry Commission for England and I￿.91¢5. Achievernents and performance Thc Brallch is aciivc in all astKris of animal ￿'C1[are. dcalijjo wilh 264 aninuls during 2025 12024.. 2?5 anjmalsl. Ai bugv ti]nes dunng the year. li is The￿￿$ar¥ tsTr pnTraie IMMTding faLililies PllOT 10 finding aTrailable RSPCA accotntnodation. The Branch is grateful to AC.% PremieT PeL£ ii'ho priinarily PTON'ide thi PTlI'al¢ boarding at a competitive rate and are restM)nsii'e lo tlie Slranch s on-goiiig iieed5. a5 well a5 Ilie Radclitlc Allimal Shclter for ihLir Colla￿rat1%.C approach 10 cjjabling aniinals brought in to Branch car¢ 10 bc rehoTned. This Is fIT￿need by ihe Brdnch as boaTding bills and i"eieT]nary treattnents are a Branch responsibility, and togetheT th¢.4e oYerheaiLs form a large part of the annual aniTtLal 74Tlfare expenditure_ IITanch continue4 to support Radcliffe Allitnal Shelt¢r with a sigllifjcani ajjnual cot)iribution. 361 animxls were mitTL*hipped & neutered with the aid of the Branch during 2025 12024.. 123 neutetsl. Over nDny y¢aT5 w¢ haTre run an assistance i'ouch¢rs 5chern¢ and we still believe it 15 imponanL that ￿.¢ coiitinue to cany on this valuable campaign inio 2026 and beyond. Addiiionally ihis year. welfare assisrani suppon was issued to fvets for membets of the public 21 limes. The c.harity ar¢ proud to be in a p051tion to be able to sUp￿hn other charities and as such continued to WOTk closely wilh Radcliffe Animal Shelier, coniribuiing oi'er £80,354 in 2025. Addiiionally, RSPCA Sugpeley Grange Wildlife Centre & CdlteTr' were also aided in ?025 with £6.856 10 5UPTX)rt equiptnenl putLhases including hygiene refresh & veterinary it¢tns. as w¢ll a5 g¢n¢ral mainte[￿￿¢¢ and tsaining. The Charity Collliniies 10 in￿"eStigate the potential with oiher non-RPSCA organisations for the PTI)tt]oliun of ivelf'd￿ In Noi1￿¥ba]ll. Page 2 Pag•4of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Trustees, Report (continued) Ai year ettd, the Charity held £605,108 irt irtvestments (fixed &ssei Jni'estmentsl. Our investment portfolio produced a gain of £24.046, which 3s per pre1￿0V5 y¢3rs. w35 reinve5t¢d wqthin the wrtfolio. Thc Trustees have maintained iheir robust Ini'csimcni sirdicgy atmi eortlinuc io marta?c ihc Charity's fvnds and inv¢sttn¢nls the 5UPPOrt of On¢ Four Nin¢ Wealth Ltd. OUT ini'e51rn¢ni and cash dq￿slI strategy advis¢TS, and Brew￿￿ Dolphin who ad as QUT ini'¢5th1¢nt fimd ttwwga5. Our investment strategy conside[5 our long-teTtn nee(L& allinKie to risk atd our ethical requiiernents. B¢ca Ihe Chariry still irades ai a loss and to ensure boih long terni suTh'ii'al and fumre dei'eloprnent, we need to mainiain sufficient funds io cover ihis deficii and thke sieps io proiecr OUT resern'es Ireferred io as'funds" In ihe LLuiintsl from the etTeLlS of irtflaiion. Out Inves1n￿￿1 profile is bes1 desLnbed '"cauliuus with some risk" IV¢ tak¢ a Tnoderate approach to risk and ini.est in well knoiim. reputable and ethical institutions. Approximaiely 16/0 of our fLxed a￿1 invesimens are held in ￿?￿J5 issued by the UK governmeni. major banks and firtartcial InstilutiothS. Our cihical sthnce mvdns thai we avoid ini'esiing itt insiiwiions whosc aciiviiies may involve the use of animals foT lestin¥ products, or cause hatm to aThit]]als. The Charity aims to invest 75.30 of our fvnds in long temi futlds. and keep 25Q/o in cash. We have a strategy for OLtr cash Invesimettis whereby we M￿lM]se Ihe ]nietesi reiurn ean make by inl'esiirtg in diffeTerti ierm bonds and account8 of up to two years. The cash balances aTe held acros￿ different banking itLstitutiotLS to minimi%e the risk ￿'hich a fvnher banking crisis may tK>5e io Ihe Branch. Fittancial review Thc Siaicmcni of Fittancial Aciiviiics for Ihc ycar is on pagc 9 of ihe finattcial siatrmcnts. A summary of the financial Tesults the WUTk of the Chatily ￿ sel out beltsw. Income frotn donatiotL5 and ￿ft$ r¢c¢ivd duriDg year atM>unted to £77.924 in co]llparison to £90.141 rcccivcd during 2024. Thc Ciwity s fijjancial StslL)ncnts for ihc ycar includc IcgaLy incomc of £43,974 receil'able durin¥ ?0?5 CO]np￿d to £48.5)4 receii.ed dunng 2024. Membets'hip income £419 in 2025 ompaT¢d to 1487 rec¢iv¢d in the year 2024_ Rctail Incon￿ was £92,309 Comparcd 10 £82285 in 2024. an imsc largcly duc ty thc suc£css of ihc eCotntneiLe TeN'enue stTeatn. OtheT than people costs. ditecl char]tsble expenditure In relation to the reception, boarding and care of anitnals coniinu¢s io absorb a large share of the Charity's ¢xpeiiditUTe. Th¢s¢ costs equated 10 £425,880 this ycar, cimwared 10 £424,562 in 2024. 11 is r¢cognised nationally that fvndraising trends have changed o&er th¢ past few years and th¢ Charity has WOTked to adapi iis approach io incorn¢ generation. Our charity shop in EasThood continues to hal'e a good l¢i-¢l of cngagemcni. howci'Lr strateg￿eallY eai adoprion and ecommcrcc allo￿ for longer iemi financial SL2bility whJLh aTe less susceptible to the hixh stTeel foDtfall decTeases seen dunng the economic dO￿￿tu[n￿ seen over the last te￿ years. Page 3 Pag•5of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Trustees, Report (continued) Pav ￿lIcY for 5ellior staff The Branch mallager is ihe only senior ewloyed by Ihe Cbariry. Her compensaiion package is reviewed on an b&sis by the Tnjstees. Pens10115 Th¢ workpla¢¢ pension wa5 iThtt(Kiuc¢d in 2016 35 a gov¢mnrnL requir¢m¢nt. Polio on resen￿5 The TTW5te¢s have revi¢w¢d the Tt5eTr¢s of the (ThaTity_ This review. enwtnpassd the nature of the income and expendiwre streams, the need to march i"ariable income wilh fixed commiiments and the nawre of the reserves. The Chanirfs ¥eneral reseTre retllaills Strvng M"ell-funded. Throughoui 2025, th¢ Chariws reserves policy coniinued its two-fold objecti%'e.' (al To set aside suificient conrirtgency ftinds 10 cover unfoTeseen crises or extended peri￿s of financial seibaek. (This coNer is based on 12 munihs operaliti¥ Lusts nn&-feThLed for this PUtwse)- Ibl Tu endble the lun¥-lern) surviNal and fulure d¢v¢lopment of th¢ C.haTity 50 that it may arhior the Soci¢tys objediN¢s in an ¢T￿VTIng and ¢ffe¢tiv¢ mann¢r. This poliLy will be reviewed dut]n¥ 2026 againsi the baLk￿U￿￿ ofeconomiL changes which accompanied ihe continued unrest in nutnerous couThtrie5 acTO45 the H"orld. 3nd significant reductions in legary incorne in recent years. The board coniinues to beliei'e thai ihe Chariry faces a fifftire wthich 15 likely to be characierised by fewer and lowcr valu¢ lcgacics Ihall in ihL pasi. Our approach 4'ill Ihcreforc coniinuc 10 bc cauiious and based on a realistic outlook foT the futUTe, bul il shou]d also be po]nted out that the Chanty's CU￿￿1 tuial reseThes remain strong. The Trustees reLogrtise thai they should expend appropn&ie proportion of avaLlable funds on the Society's charivdble Objecti￿e% ￿lthill a reasonable penod_ HO￿"eler, process whith irtK'oli"es a significant depletion of re4eTre% must he handled carefully a[￿ gTadually_ The jni.esut￿t funds }￿e hold produce niuch_needed incnTn¢ which helps io fvnd our anitnal ortralions and limii ihe size of our operational defjcii. Plans for futurc periods Main Goals.. . Contlllued invesim¢tLt in one or llKbre animal welfare projects The charitv will Lontinue to wotk with ihe It4￿ctOr￿le and other RSPCA Branches io ini'est in animal welfare PTojects. Wheihei this is buving equipment for the l[Ls￿10￿ate or coniinued funding suP￿rt foT other Br3nches. * Esiablishing a siable g)urce of income The charity wll continu¢ to hold fundraising o'¢nts ihroughow ihe year, and we ￿ryI1 consider hou, these can be run with oihcr charitics. Our dedicated staff and Yolunteers at both the BrdllCt4 our Eash%Y)od chaTity shop 3nd our eCoTtJTtErce %tOTe haTre ¢ndl¢ssly found creatii't ways to coniinue io raise funds for ihe Branch rhTough challenging and uncertain limes. This steady inLome stream is particularly im￿1￿￿1 in the backdrop of deLreasing fundraising opportunities ￿ the wider rnaTket. The Charity will continue io Work with ihe Insr*aoraie and oiher RSPCA Branches 10 invest in aniinal welfare projects. Page 4 Pag•6of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Trustees, Report (continued) Going concern Aft¢r Tnaking appTopriate enquiries. the Trustee5 have a reasonable expectsrioll that the C.haTity has adequate resources 10 continue in operaiiollal e%isieTrce for Ihe foreseeable fuiure. For (his reason. thes, continue io adopt the concern baiig In preparirtg the finanLial siaiemen15. Futther Ileiails rewd￿g Ihe adopiion of Ihe goirtg conceTll basis can be found in the Accounting Policies_ The Charity holds a sigtiifieaoi investhjetsis, therefore. slK>uld the need tirise, the C]Jarity has Ihe Option io sell the investments held whieh would support the ChaTity's oiigoiii4 1)peraiion. Trustees officers The tTuslees officets seTving duting the Ye￿ and 5￿ce the yeaT e[￿ were as foll1)￿￿." Trusiees.. MTS L Cook Treasurer Miss K (lrlnr￿j Chair Ms E Bail Collutllttee MTS L Illis Committtt {resigned ?8 November 20251 MT5 M TW￿daWa Committ¢¢ MrJames Burtott Co]J)mittee {appoinied 18 Sepienjber 20251 Structiire* goi'ernance and management Naiure ofgoverning Thc principal objcci of Ihc Charity is io use thc freehold propcrty for the reeeprion: boarding, and adoption of, Iinwanled. lost. 51arving. InjuTed 01 diseased anitnals foi the PTOtI]olion of kindne55. and preTrenlion or SUPPTession ot cNelry to animals. The Chariry is governed under the RSPCA Rules for Brdnches 7 October 2023. The c.harity is con5timt¢d under the Royal Society for the Preirntion of Cruelty ￿ Anirnals Acts of1932, 1940 and 1958. Re¢ruilmen¢ andappoinimeniolirusiees The Chdtity 15 adMIn￿leTed bj the Truslees. TTuslees retire al each allDua] gene￿1 ￿￿eling and offeT thetn5elv¢s up for Te-¢l¢ction. Inductson undtruilling oftru5tees Trusiees are inierviewed by olricers of the Branch and are gii'en an induction pack detsiling the RSPCA Brdnch rules and objeciives. Funher iraining is aiailable on requesi from ihe Branch Pannership Manager. Page 5 Pag•7of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Trustees, Report (continued) Orgwii.sotional.FlriiclMre The Rules of ihe Society confer upon the COU￿1[ io super%ise and control ihe management and affairs of Branches. The BranLh is controlled by eleLled ExeLuliie oIficets and Commillee MembeTS. Th¢ ExeLulive Offic¢TS aTe elected by th¢ Branch Cotnmitt¢¢_ DuTing the y¢aT. the TnLStees ronstsntlj ￿vIeW their romposition and ¢ffectiN'en¢s5 in order to PToTride th¢ be5L S¢TN'iC¢S to the charity. Ttustees of the fi]11 Eoard m¢¢t at least once every iwo monihs. Day to day adTninistration of th¢ BTanch is delegated to lo madd￿k. BT3nch Manager. Ernploye¢s aTe consulted on issues of concem io ihem by means of reoular stsff meerings and are kepr infomied on specific rnauers direLtly by Ihe ￿geMent. The Chatily beliei.es ihai siatT traI￿ngr is vithl ￿ atiimal welfare worL and hal'e embaTked on toutses in practical skills of a cotnptehensiie nttlure. Thc Chariiv is graieful for ihc unsliniing Cffons of voluniccrs. li is impossible 10 estimaie ihc enomious amount of time devoted. artd ￿alue proi ide41, by i"olunieeTS ￿thOut ￿thom the Chanly would be unable to rurt its nTgani%ation effectiTrTly and help so Ttwiy aniThals in [￿_ W¢ arc equally graicfjjl lor th¢ bard work, dcvoiioo io duN and long hours giNen by (he Branch manager and in ￿￿tting the Chanly so well and i*iih so much eommilTnetil in Ihe cause of animal welfare. Major ri5k5 risk5 Risk managemeoi Thc TrusiLes havc assessed thc major risks io wthich the Charilv is ex]￿, itt particular ihosc Jylated ￿ the opeTaliotL4 and fitLance8 of the ChaTity. and are satisfied that.￿￿te[￿S 3nd proceduTe5 are in place to rnitigate OUT ¢xposur¢ lo tnajoi risks_ As pcr prLI'iOUS ycars. Ihc Charity has adopied a low 10 mcdium risk renm policy on iLS Invcsimcni portfolio and this is ￿l.7¢wed ¢i'¢ry 6 monihs wTrih ouradvisQ￿. Thc invcsimcnis arc managcd by Brcwin Dolphin Ihc basis of Ihc rcgulaiions detsiled in thc RSPCA Act L9)8 the Tluslees haN'e given the Ini'estmenl rnana¥vts disLrelivn lu Ihe purtfolio wiihin ihe appT0￿'ed risk protil¢. The TtU5t¢¢5 also benefit frotn the seTrires of indq)endent financial advisers, On¢ FouT in¢ Wealth Lid. who oN'ersee and proi.ide adi'ice on the Charity's ini'estmeni portfolio and cash deposits. statell￿nt of Trustees, Reswbllsibiliiies The Irusiees are responsjble for PTeparing the thLSiees' teport and ihe rI]￿l¢l&l siaiemenis in accordanee wilh ihe United K]n¥do]n ALcountin¥ Statmiards {U￿ted K]ngdo]n GeTh￿[y Accepted Accounting Practice) applicable la￿. and regularions. The law dppIiLable Iu Lhatiiies requiTes the trusiees Iu pTeP4￿e fukinLidl stalen￿nIS for each finanLial year which giv¢ a true and fair of the 5tst¢ of affairs of th¢ Charity and of the incoming resou￿t5 and application of resources of ihe Chanty for thai period. Tn preparing these financial sthtements. Ihe trusiees are required to.. 5¢1ect suitabl¢ a¢¢ounting poliri¢5 and th¢n applv thetn consi5L¢nily: obscrne the mcihods and prinLiplcs irt Ihc CiMTiiics SORP: make judgetnenis and estimaies that are reasonable and prudenL slate w'heihei applicable Jccounling slandards" have beth followed subject lu any rnateTial departUTes disclos¢d and explained in the financial stat¢TtMts= atmi prepare the fiTVdncial stsiements on the goint concem basis urtless Il Is inappiopriaie to presutne that the Charity will continue in buSine.￿￿_ Page 6 Pag•8of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Trustees, Report (continued) The irustees are responsible for keepirtg pioperattoiirtling tecoTds that disclose ￿ryth r&wrtable aecurncy ai any tirn¢ th¢ financial ￿sItioll of th¢ ChaTiiy a[￿ ¢nable theTn to etLsur¢ that the financial stht¢rnents ¢oniply with the Charlties Acr 2011. th¢ Charities IAccounts and Rep)nsl Regulaiions 2008, and ihe PTON'lSions ot. Ihe consiiiution. Thc Irusiecs are also rcsponsiblc for safeguaTdin? ihc asseis of ihc Chariry and hence for taking rea50fL4bl¢ st¢P5 foT th¢ pr¢Tr"¢nlion and detection of fraud and other 1￿C8U[ariIIeS_ Thc Irusiccs arc reS￿nSible for thc mairticthance attd in(c￿lIv of ihc corporatc aod r]nancial infornlation Includcd on Ihe chariiablc company's wtbsitc. Lceislaiiort goi'erning ihe preparation attd disscmination of fitL4ncial 5tat¢m¢nls rnav ditT¢T from legislation in other jUTisdicLlQtIs. The at]llual report was approvd by ihe tnmees of ihe Charity on 24 June 2026 and signed on its behalf by.. ry Cook Keny Mrs L Cook TrLasur¥r Trustee Miss K Gritirod Cha TTusiee Page 7 Pag•9of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Independent Eiaminer's Report to the trustees of Roval Socieh. for the Prevention of Cruelty. to Animals Nottingham Notts Branch l Teport io Ihe ITusiees my eXaTni[￿¢IO￿ of ihe ttLLL)unlS of Rojal Srtieiy for ihe Preveniiort of Cruelly lo Anitnals Nottingham and Notts BTanch foi th¢ y¢aT etjded 31 D¢c¢mber 2025. Re5ponslbllliies and bA51s of report A8 the C.haTily InLStee£ of Royal Society for the Preveniion of CTueltv lo Animals Nottingham and Nott4 Branch you are responsible for ihe Preparation of ihe accounrs in accordance the requirements of th¢ ChaTlti¢s Act 2011 I'ihe Aci'l. I report in re£pect of Ttry exaEnination of the Ri)Ydl Societv for the P[￿'ention of CTuelry to Anirnals Nothngha and Notts Branch's accounts carried oui under secrion 145 of ihe ?01 l Aa and in carrying oui mj ￿aIninatIon I have followed all Ihe appliLable DITeeiions givett by the Chariiy Comnjissiort u]Mler seciion 14i15Mbl ofthe Act. lthdependethl examiner's stgtement I hav¢ cotnpl¢ted my ¢xamination_ I ronfiTm that no ￿a￿rIal Thatt¢rs have ￿[￿¢ to my attention in connection th the exarninaiion gI￿.ing Tn¢ ¢au5e to b¢li¢i'¢ ihat in any Tnaterial respect: aecouniing records were t￿¢ kepi in respett of Roval Society for the Prevention of Crneliy to Animals Noltinghatn and Nolts BTan¢h a5 requir¢d b! s¢clion 130 of th¢ A¢¢ or 2. the accouttis do not accord ￿￿th ihose rccords= or 3. Ihe accounts do not ￿mplY th¢ a￿oUntIng requirenrnts co[￿erning the fomi and content of accounts SLI OUI in Ihc Chariiics (Accourtls a]Ml Rew)rtsl RL%iilaiion$ 2￿8 oihcr ihan any rquircmcni Ihai ihc dccounts ¥iN'e a 'true fair l.le￿, which Is tiot a ]natteT consideTed part of an Independent ¢xaTnination. I have no concerns and have com¢ across no oiher matters in conn¢ciion with the examination to which attention should be drawn ill ihJ"s repon in orderio eoable a proper understsndiog of ihe accounts to be reache41. N W 14onn¢llo RWB CA Limiied The Institute uf Chartered AcLounLillts of Ell¥iatKi a[￿ Wa]es Northgate House r%orth Gale BasfoTd Nottinghatn r%G7 7BQ 24 Junc 2026 Page 8 Pag• 10of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Statement of Financial Activitie5 for the Year Ended 31 December 2025 Unrestricted fuDd5 Rtstrictcd funds Total 2025 lthtome EndoM"n*nis from= Donaiions and legacies Other irading aciii'iiies Inwesimenl income 70.991 92.039 27.4&1 6,933 77.924 92.039 22.484 Total income 18i.i14 6.933 192.447 Expendlture on: Raising tullds CiMriiablL aciiviiies 18.7441 (4?9.5431 18.7441 1436,4761 16,9331 Total cxpcnditure G&insAosses on investment &8seis 14.18.2871 24,1)46 16,9331 144.5 ?201 24,046 Nel ¢xpenditur¢ 1228.7271 (228.7271 Net mov¢rn¢nt in fuT (228,7271 {228,7271 Reronciliation of fund$ Total furtds bTougbt fom*rd ,165,138 1,165,138 Total funds caTtied foTw7td 21 936.411 936.411 The t)ot¢s on page5 12 10 28 forni an inregrdl part of these financial sraiements. Page 9 Pag•11of31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Statetnent of Financial ActiTrryties for the Year Ended 31 December 2025 (continued) Unrestricted fuDd5 Restrictcd funds Total 2024 lthtome EndoM"n*nis from= Donaiions and legacies Other irading aciii'iiies Inwesimenl income 78,851 82.858 30.327 1,290 90.141 82.A58 30.327 Total income 192,036 11.290 203.326 Expendlture on: Raising tullds CiMriiablL aciiviiies 18.4191 (4?3,7091 18.4191 1434.9991 111.2901 Total cxpcnditure G&insAosses on investment &8seis 14.1? 1?81 35,274 1443.4181 35,274 Nel expenditute 1204.818) (204.8181 Net mov¢rn¢nt in fuT 121M.8181 {204,8181 Reronciliation of fund$ Total furtds bTougbt fom*rd 1,369,956 1,369,956 Total funds caTried foTw7td 21 -165,138 1,16.5,138 All of the Charity's actlVLties d¢riv¢ from continuing operations during ihe thve nyo periods. The fund5 breakdOm￿ for ?0ti4 15 sho￿￿ in note 21. The t)ot¢s on page5 12 10 28 forni an inregrdl part of these financial sraiements. Pa£e 10 Pag• 12of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch (Registration number: 255763) Balance Sheet as at 31 December 2025 2025 2024 l%ote Flxed assets Tangyible assets Investments 274.295 617.054 286.986 728.6i3 14 891.349 1,015,639 Current Assets Stocks DebioTS Cash at bank 3nd in hat 15 16 17 222 18.594 4?.856 232 17,220 152.625 61.672 170.077 Creditors: Amounis fauing due within one Year 18 {16.6101 120.5781 et current assets 45.062 149.499 et X55et5 936.411 Funds of tht ChaTitY= Lnre5tTiCt¢d incornc funds Lnr¢stTifted fund5 936.41 1.165.138 Total funds 21 936,411 1,165,138 The financial siatcmcnts on pages 9 to 28 wer¢ approved by ihe trusiees. attd authoriscd for issue on 24 June 2026 and Si￿ed on their behalf by". Kemi MT5 L Cook"I"r¢aswer Trusiee Miss K GTIn1￿ Chair Tru*ee The t)ot¢s on page5 12 10 28 forni an inregrdl part of these financial sraiements. Pa£e 11 Pag• 13of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 l Accounting polltles Statement of compjianee The linancial stal¢m¢nts have b¢¢n PT¢par¢d in accordance with the s¢cond ediLiOll of the Charities Sta*Tnent of Rtcommended Practice issued in Ociober ?019. the Financial Reporting Stsndard applicable in the Unite Kingdom and Republic of Ireland IFRS 1021 a￿1 (he Charities Aei 2011. The financial 5tstements have been pr¢pared to give a'true and fair. i'iew and haNe dqwned from the C.haritie5 (Accounis and Reports) Rcgulaiions Tr008 only io (he exieni required io proi'ide a 'in)e and lair Nitw. This departi￿e has ￿V￿[￿.ed fullow￿¥ the.4ccoullling Rewning bv Chat]ii￿." Sialemenl of ReLOtnmended Pradice applicabl¢ LO chaTities preparing their accounts in accordance ￿7th the Fitwcial Repothng Standard applicable in th¢ UK and Republic of Ireland issued in October 2019. BASIS of preparatlo Royal Sociery for ihe Prevenrion of CA￿]ry ro Animals Nollingharn and Notrs Branch meets the definition of a piibliL benefil entity uttdet FRS 102. The accounis Ifinarteial Svdiemenisl have been prepate41 undet the hisioncal Lust LunN'enlii)rt wih Items tecognised at cosi or transaLtion i.alue unless otherwise Svdted in ihe relei'ant rtotelsl to Ih¢s¢ a¢￿llnts. Going concern The m15t¢¢s consider that there aT¢ no n￿￿rIal uncenainties aknui the Charitys abiliry to continue a5 a going concern. Ithtome etsdowmethts Voluniary inLOme including donaiiojks. g1[￿ legacies attd graJJts that provide core funding or are of a gcncral natUTe is recognised V4"hen the Chanty has enlitleTneni ￿ the Inco]ne, It is probable that the Intome ￿111 be received and the ￿t[￿U￿t ran be measured Thith suificient reliability- legacies Donations and legacies are recognisd on a r¢c¢ivabl¢ basis when receipt is probable and the aTnount can be reliably measured. Gifts in kind Gitts In kind donaied foi disinbuiion ate irtel￿ded ai i'aluaiion and reco_2nised as Incort￿ when ihey are di51ribul¢d to th¢ p￿je¢l$. Gift5 donated foi r¢£al¢ ate inrlud¢d a5 inCQTtr u'h¢n th¢y ar¢ sold. Donated faciliti¢s are iniluded ai ihe value io ihe Charity where ihis can be quaniified and a third party is bearing the cost. No amounts are included irt the firtartcial sia*theThts fot sern'icL￿ do[￿ted by ￿0]UnteerS. Gifiuid Incotne tax recol'erdble in relation to donations received under Gift Aid or deeds of covenant is recogni5ed at the IiTne of th¢ donation_ Invg.wlmentincome Divi(knds are r¢cognised once ihe dii'idend has been declared and noiification has bttn received of the dividelld duc. Page 12 Pag• 14of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Expenditure All expenditL]r¢ is recognised once th¢re is a legal or consm￿til'¢ obligation to that expenditure. it I￿ probabl¢ seitlemeni is required and (he amouni can be w￿&SUred Teliabl>. .411 eosis are allocated io ihe applicable expendiiute headine Ihai ageregaie similar CO515 10 thai Ltiiegory. W'heie costs ca]Jnoi be diTeci1￿ aiinbuied io particular headin&4 they hai'e been allocated on a bisis con£istenL with the of re£ources. central staff cosis allocaied on the basis of tirne 5peni. and depreciation charges allocatrd on the portion of the asset's use. Oiher support LOSIS are allocaie41 based on the spread of SLqff cosis. These are LOSI5 irteutred In attrneiirtg I'olijijtary irtcome. the managemeni of investmenis and ihose Incurred itt trading act]￿tIeS that rdise fi￿￿s. Charitable oclivihe. t)irect chariiable expenditure consists of tM)arding. IreainrnL spayng and general an11T￿l welfare costs. associaied esiablishmcni Cosls. and wage tosis ￿[alin0 io the caring of ihc atjimals. Futtdraising Costs arc thos¢ InCUTted in 5eekin¥ voluntaTV contributiOn5. SupTX>rt costs aTe thok Incutred diTecily in sUPPOrt of expenditUTe on the objects of the Charity and include relo?nt salaries and Th2ges. (ioi-ernance costs are those incurred in conncciion with admirtislraiiott olihc ChariTr attd ¢oJnpliancc *iih consiiruiional and sthiuiory r¢qU￿¢nI¢tti5. Support tosts Suppon Losis include ccDtral fi￿CtionS and have beeo allocaicd io aciiNity cost caicoorics on a basis coJJsistent th the use of resouTtes, foT example, allocatithg property costs by fl￿r ateas. or w c2piVd, statT costs by the tirne.4pent and ntheT CQSts by theiT ￿5￿ge. Governance cost5 Thes¢ include th¢ cos15 attribulabl¢ to the Chatity s fQtnplian¢¢ constitutionaj and statutory I¢qUlT¢in¢nts, including audiL strategie management and D]ediThgs and reimbursed expenses. Taxaiio The Chariry is considered to pass the iests sd oui in Paragraph I Schedule 6 of the Finance Aci 2010 and therefore li meets ihe definitiott of a charitable companv for UK corkN)raiion rax purpose5. Accordingly. the ChJtitv putenlLlllly exen]pi frutn t￿lion in respeci Of Incon￿ or Ldpitsl ¥ains tecejved wihin Lalegones COV¢Ted by Chapt¢T 3 Part I l of th¢ CoryKbration Tax Aa 2010 or section 256 of the Taxation of Chargeable (iains Act 1992. to ihe extent ihat such incom¢ or gains are applied exclusively to charitsble PUT￿5¢5. T&n2ible Ilxed assets Individual f1xed asseis cosiing £500.00 or nx)Te are iniiially recorded ai cosi. Depreclatlon and amortlsatioll Deprcciaiioll is provided on tsllgibl¢ fJx¢d assets so as io wriie off the eosi or valuatiofy less any estitnated residual value, over their expected usefijl eLononJic life as follows.. Asset class reehnld pmperty umiwre and ¢quipm¢nt Moior i'ehicle5 Depreeiation method and rate ]￿T of cnst 33 /0 P¢T annurn of cost 33/0 P¢T annum of cost Page 13 Pag• 15of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Fixed asset investments Fixed asset ini'eEttnents. other than progrdtntne ￿lated inirStme￿ are included at market value at the balan¢¢ sheei dale. Realised gains and 105ses on ini'esimenis are calciilaied as ihe difference beiween sales proceeds and their markei value ai the sthrt Of the year, OT the￿ ￿bseqUe￿I ctssi. and ate c]Jatged OT CTtdited io the Siaiemeni of Financial Actii'itieR in the period of dist)0￿1. Unrealised gaitis attd losses represent the ttK>ven)eni in values during ihe year and are crediied or charged 10 the Statement of Fina]]cial ActiTrities based on the markei i'alue ai the veal end. Stock Stock Is N'Jlued at the loweT of cost and estirnated sellinv pnce less c05ts' to complete dnd sell, after due Tegard for obsol¢i¢ and slow moving siock5_ C05t is d¢t¢rniin¢d using th¢ first-in. fir5L-OUI IFIFOI. Trade debtors Trade debtOT5 ar¢ amoutLt5 du¢ from cu5tOffta5 for merchar￿15¢ 501d or %rvices p¢rforn]ed in the orditlary course ot"business. Trade debioTS ate Tecognised inili311y at the tra[￿ctiOn pnce. They are subsequently ]nfasuTed at arnurtised cust using the ¢ff¢ctii'e int¢r¢st [n¢tho￿ less proTr"i5ion foT itnpairtnent. A provision foT the irnpaimient of trade debiors is esiablished W'hen ihere is objeciii'e ei"idence ihe Charity ￿11] noi be able to collect all amounts diie aCCOTding 10 the origritvdl iemts of the Teceii'ables. Cash ¢Y&sh equiyalents Cash alld Lash gquivdlenls Loinprise Lasb on and Lall deposit& atsd oihei short-ierm hi¥hiy liquid investments that ar¢ T¢adily convertible to a k[￿w￿ a￿K>unt of ush a]]d at¢ 5ubj&l to 3]] i]]significant Tisk of change in N'alue. Trade creditors Trade creditors are obligations io pay for giKJds or s5es at th¢ diKretion of the trL]St¢es. Pensions and other post retirement obligations The ChaTity op¢rat¢s a d¢fined contribution p¢nsion scheme M'hich is a p¢rL5ion plan und¢T which fixed contributions are paid inio a pension fund and ihe Charity has no legal or COnstn￿tINe obligation 10 pay further Loniributiorts Lwen if the fund docs noi hold suificieni asscis 10 pay all ¢mplo>ccs ihc ￿nefits rclaling io e]nployee setvice ]n the cutTent and pnorpen(Ml5. Coniributions lo defined coniribuiion plans are recognised in rhe Siaiemeni of Financial Acriviries w,hen the}. are due. If Lunlnbuliun P41ymenls exLeed the cuntTibulivn due fur serwiLe. the exLess is reL0￿]sed p[' Is ]neasuTed ai the pre%elll value Of the futUTe paymenls disctsunt¢d ai a Ina￿¢1 fdie of inieresi foi a sitn11￿ d¢bt insttutn¢nt_ Financial assets and liabiliries are only offser in the SLqiemeni of financial w>siiiOn Nthen. and only w,hen Ihere exi.8ls a legallv enforceable right to sel off the recognised amDUnLS and the ChaTirn intends eitheT lo ￿ttle on a net basis, or to r¢alise ihe ass¢1 and sellle ihe liabiliry simulthneously. FinanLial asseis are deTecoityised whert and oniv when al the Colltraclual nghis io Ihe eash I]ows from ihe financial asfet expire or are settled. bl the Chanry transfe￿ to atEI)ther partv Eub£tantially all of the and re￿ardS ot OWl¢T5hip of the financlal asseL OT cl Ihe Charity. despiie haN'ing rerained some. bui Not all. Si￿lfIe8n1 risks attd rewards of owYJership. has trd]Jsferred control of the assei 10 another party. inancial liabilities are deTecngnised only iTr41en the olTrligation S￿]fIed in the contract is discharged. cancelled or expires. Page 15 Pag• 17of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Ini'esiments in non-conyenible Preferenc¢ shares and non-puuable ordinary or preference shares (where shares aTe publiLly iraded ui their fail I'alue Is ￿liablY methsurdbl¢l ai f&iT value throu¥h profil or loss. Wh¢T¢ faiT value cannot be ttra5ur¢d reliabl).. ini'¢sttnents are T[rasu￿d at rost I¢ss imPaiTment_ Invesimenls in subsidiaries and a￿OCiateS are measured ai cosi less impaimieni. For invesiments in subsidiaries L￿Ul￿d foi LonsideT&lion irtLluding the i5￿ue uf shtttes" qudlifving fvr merger Telief, Lost Is measuTed by refer¢nc¢ to the noTniTLal i7lu¢ of the 5har¢s i55ued plus fair i"alu¢ of oth¢T CQllsid¢ration_ Any pr¢Tnium is ignored. F4ir vqlue Ine￿5￿remeNt The best evidence of fa][ value Is a quoied price for att idettiical assei in ac(Ive market. When quoied prices aTe unavailable, the pnce of a recent transaction for an identical pioiides ￿idence of fair i'alue &% long a there has not Ixen a significant change in econotnic CircU￿Lsta￿Ce% or a %ignificani lap￿ of time ￿]nce th¢ transactloll ¢iJok place. If (he marka is J]oi aaive alld receni iransaciions of an ideniical asset i>n their are not a good estimate of fa￿ value, the fa]T value ts estitnaied by usirtg a i'aluaiiots iechnique. Page 16 Pag• 18of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 2 Income from donatlotts and Itgaties Ullre5tTi¢tcd funds General Restricted funds Total Donations and l¢gaci¢5: Donations from Indi￿'iduajS L¢gacies 27,017 43,974 6,933 33,9iO 43,974 70,991 6,933 77.924 LnrvitTicied fund5 Gener81 Re5tri¢tcd d5 Total 2024 DoTLations aT￿ legacie5" Donations from indiTr'iduals Legacies 30297 48,554 11.290 41.587 48.554 78.851 11.290 90.141 3 Income from other trading a￿1vitieS Unrestrieted fund5 General Tutil 2025 Trading inLome". Shup incotne frotn sale of donated g(K)ds and ser%"Jces Sale% of goo&4 and 4ervices Other trading inroTn¢ Membership 5ubscripiions 89.795 866 9)9 419 89,795 866 959 419 9?.039 92.039 Uknrestrltied fund5 General Tot&1 2024 Trading incorne". Shop in¢otn¢ frotn sal¢ of donaied goods and s¢rvic¢s Sales of go(th and services Other trading incoJn¢ Membershjp subscripiions 80.590 1,695 86 487 80,590 1,695 86 487 84.858 82.858 Page 17 Pag• 19of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 4 Investment Income Unrestrirted fund5 General Total Interest r¢c¢ivabl¢ and similar it￿O[ne= Int¢rest r¢ceivabl¢ on batlk deposits Other investment incotne 500 1,984 500 21,9114 )2,484 22.484 Unre5tTiCted fund5 General Total 2024 Inter¢st rec¢ivabl¢ and similar iThcotne- Tnt¢T¢5t r¢c¢ivabl¢ on bank d¢Frt)sits Other illve5tni¢nt income 3.773 )6.554 3,773 26.554 30.327 30.327 5 Expenditure on raising funds ) Inve5¢ment manageme￿¢ costs Lnre5trieted funds GetttrAI Total 2025 Total 2024 te Othcr invcsimcnt manaBcmcni costs. Oiher portfolio martagemertl tosts 8,744 8,744 8,419 8.744 8.744 8,419 Page 18 Pag•20of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 6 Expendlture on charitable aclli'iiles Ullre5tTi¢tcd funds Designaled Restricted funds Total staff cost5 Depr¢cialion mal ￿'t]fare and treaiments Esrablishmcni cosis 88,359 3.891 1 ?7,039 18.515 11.975 7,946 88,359 3.891 133.972 18.515 11.975 7,946 6.933 Gcncrdl costs Othcr direct cosrs 257.725 6.933 ?64,658 Lnre5tricted fu￿￿$ Desi2naled Restricted funds Total 2024 Sraff costs Depreciaiion Animal wclfarc and treaimcn Esiablishmcni cosi Genernl costs Other direct Losis 83,343 3.891 145,214 16,533 9,677 6,849 83,343 3,891 156.504 11,290 9.677 6,849 265,507 11,290 276,797 Total expekndlture on charltable gctlyltles Under￿￿en dlrettli. Adlvlty support tosts Total expendltllre Rcccption, boarding and care of strays 2￿,658 161,222 425,880 Total for 2024 270,797 147,765 424.562 Page 19 Pag•21 of 31 "J Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Governgnte costs Unrestrirted fund5 General Total Ind¢p¢nd¢nt ¢xamin¢T f¢¢s Exatllination ot ihe financial SL9*[[￿llts Other fees paid to ¢xaminers Lcgal fccs MLciJng costs 3,270 5.688 .555 83 3,270 5.688 1.555 83 10,596 10,596 Unr¢5tri¢t¢d fund5 General Total 2024 Independeni exarnin¢T f¢¢s Examination ot ihe financial Other fees paid to examiners Lcgal fccs 3.150 5.688 1,599 3,150 5,688 1.599 10.437 10.437 8 Net incomin￿Out#OIllg resourtts Nei outgoing resources for the year include- 2025 2024 Depreciation of fixed assets 13,615 13,637 9 Trustee5 reTnuneration and expenses No tru5tee5. llOT any persoTLS connected ￿7th th¢m, hai"e receiNrd any retnwieration froTn the ChaTity during th¢ year. No trustee5 have Teceii'ed any ieimbut5d ex￿[￿ ot any other benefits frotn the ch3tity duting th¢ ye￿. Pa8e21 Pag•23of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 10 SIAff costs The agwgdte pa)ToII Losts were as follows- 2025 2024 Staff costs the vear were: 'ag¢s and salaries Social security cosis Pcnbion cosls 175.436 10.945 5.280 164,731 10.640 4.924 191,661 180.?95 The monihly avernge number of persons (including senior managemeni I leadership ieaml employed by the Chdtily dut￿¥ the Ye￿ expTe55ed as full eqwvalents ￿7S as follows." 2025 21124 Chariiablc aciiviiics Management and admirtistralio No cmploycc rcccived enMTrlumcttI￿ of ]JK¥re thatt £60.(KMI duritig ibc y& The number of htsU￿ of I]￿e dondled by ¥nations are also mad¢ to l(Kal anitnal sh¢liers in th¢ fortn of boaTding fees for iaking in and canng of anitnals on behalf of ihe Branch. There are no asseis or liabilities representing these funds ai the year end as ttansfers aJE made fi￿M ￿t￿SIne1ed fijnds to tokei Ihe fvll cosi as showi In the Stdietnenl ulFinancial ALtiTrilies. Page 26 Pag•28of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 22 AnAlysls of net assets bet￿een fuknds Total funds at 31 D¢ctmb¢r Lnrestrirted fuNds General Designaled 2025 Tangible fixed ag8ets Fixed asset inv¢sim¢nts Current assets Current liabiliiies 274295 117.054 274,295 617,054 61.672 116.6101 500,(KM) Total nei a￿etS 436.41 500.0(K) 936.411 Toial (uthds #t JI Decernber 2024 Lnrestrirted fu]Jd5 Ceneral Designated Tangible fixed Fix¢d 35Set inv¢stm¢nts Current assets Current liabilities 286.986 2?8,653 170,077 1?0.5781 286.986 728,653 170,077 120.5781 S￿.[￿N) Toral llcl asscis 665.138 500,( 1,165,138 23 AnalTrsis of Det funds At31 Drt¥mber At l Jalluxry 2025 floiys 2025 Cash at bank al￿ in hand 152,625 1109,7691 42,856 Nel deht 152.625 1109,7691 42.856 Page 27 Pag•29of 31 Ro)'al Society for the Prevention of Cruelty to Animals Nottingham and Notts Branch Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 24 Relited party trgknsacllons Dunn¥ the vear the Chatity ]llade the fi)Ilowin¥ telated partv t[a￿Ctions. RSPCA Head Office Wiihin Ihe Vear £?3,68912024.. £23.948) w&$ ieceived telatin¥ 10 Head OtTiLe Conlnbulion. Ai th¢ balance she¢t dat¢ the amount due tolfrom RSPCA Head Office £Nil l?094. £Nill. RSPCA Regional Contributio The charity contributed £1.37812024- £1.3781 to RSPCA regional filt￿. Ai the balance sheei date the amount due iolfTom RSPCA Re￿onal Conthbuiion £Nil (?024- £NIl}. RSPCA Stapelei. Grange W'ildlife Centre and Catten. In Ihc vear Ihc eharity, contributLd £6.856 12024.. £1 ?.(KKbl ￿ RSPCA S￿￿7¢Y Grangc Wildlifc Ccntrc and Caitery. Ai the balance sheet dat¢ ihe amouni du¢ iolfrom RSPCA Stspeley Grnnge Wildlife Centre and Cauery was £Nil 120?4- £NIl}. RSPCA Radcliffe Shelter In the year ihc Charity contribuicd £80.35412024.. £60,334) iowards eoniinuing financial supp)rt. At th¢ balance sheet dat¢ the amount due tolfrom RSPCA RadclitTe ShelL¢T was £Nil 12024- £Nill. RSPCA East IN'inch In the year the charity contributed £Nil12024_. £35.0001 towdrds replacing old indoorwls_ Ai th¢ balancc shcci dai¢ ihL atnoulli du¢ iolfrojn RSPCA Easi Winch was £Nil (2024- £Nil}. Page 28 Pa9•￿¢f31