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2025-12-31-accounts

Royal Society for the Prevention of

Cruelty to Animals (Doncaster, Rotherham and District Branch)

Annual Report & Accounts 2025

Registered Charity No: 506259

RSPCA Doncaster, Rotherham & District Branch Registered Charity No. 506259

For the Year Ended 31[st] December 2025

Report Contents Page
Trustees Report 1 to 6
Branch Treasurer’s Report 7
Retail Report 7
Legacies & Donations 7
Chief Inspector’s Report 8 to 10
……...……………………………………………………………………….………………
Branch Accounts Contents
Reference and Administrative Details 1
Trustees Responsibility Statement 2
Independent Examiner’s Report 3
Statement of Financial Activities 4
Balance Sheet 5
Cash Flow Statement 6
Notes to the Cash Flow Statement 7
Notes to the Financial Statements 8 to 16
Detailed Statement of Financial Activities 17 to 18

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Legal status

The Branch exists as an unincorporated association with its own charity number: 506259. The principal office is at Great North Road, Bawtry, Doncaster DN10 6DE.

The Branch consists of the Animal Centre at the Great North Road, Bawtry, Doncaster DN10 6DE, six charity shops at Rossington, Thorne, Bawtry, Mexborough, Conisbrough and within the Animal Centre; and eCommerce.

The Branch is managed by volunteer trustees who must be willing and able to give time to the efficient administration of the charity. The Trustees must act reasonably and prudently in all matters relating to the charity and must always bear in mind the interests of the charity. They have the general duty of protecting all its property and they are responsible for the solvency and continuing effectiveness of the charity and the preservation of any endowments. They must exercise control over its financial affairs.

Trustees

The Trustees during the year under review were:

C Pickard S Colley - Chair C Kirby – Secretary P Mettam – Treasurer D Burkinshaw J Doubtfire B Moulds V Hardaker L Denley

Trustees are elected annually at the Annual General Meeting of charity members (who are eligible to vote after 3 months’ membership or more). Up to three trustees may also be co-opted by the committee of trustees during the year. Prospective trustees are required to fill in an Expression of Interest form, attend at least one trustee meeting as guests prior to standing for election or seeking co-option. Trustees are required to accept the animal welfare policies of the national RSPCA, to agree to operate within the terms of the Branch Rules and comply with the Trustee Code of Conduct.

Trustees receive internal induction training and may also receive training from the national RSPCA and its representative (the Branch Partnership Manager) from time to time. Trustees also obtain access to the Link, an intranet of useful information for the management of Branches.

Trustees set the strategic objectives for the Branch and agree an annual budget, which includes annual targets for fund raising, charitable activity (adoptions, case animal boarding, neutering, micro chipping and welfare assistance, veterinary work etc.).

Trustees delegate the day-to-day running of the charity to the Chief Executive who reports monthly to the trustees in person and provides financial and animal welfare performance statistics monthly.

Page 1

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Governing document

The charity is governed by the Branch Rules as set by the National RSPCA, a separate charity. The most recent Branch Rules edition is 2012. The main charitable aim is the same for both charities – to promote kindness and prevent cruelty to animals and to do all such lawful acts as are considered conducive or incidental to the attainment of these objectives.

The charity has the specific charitable aims outlined in the Branch Rules to rehabilitate and rehome animals, prioritising animals rescued by the National RSPCA Inspectors. The charity is also required to promote responsible pet ownership, by promoting neutering and microchipping of appropriate animals.

Risk analysis

The major risks identified are:

It is the opinion of the Trustees that the Branch’s policies, procedures, and controls are adequate to mitigate financial and reputational loss through error or fraud and to maintain the future viability of the Branch.

Reserves policy

The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources.

Reserves in this context mean funds freely available for the Branch’s general purposes after all commitments have been met.

The Branch has unrestricted reserves of £437,340 and restricted reserves of £4,782 as of 31[st] December 2025. It is the opinion of the Trustees that the reserves are sufficient to meet a reduction in incoming resources.

Review of activities

Our vision: to live in a world where all animals are respected and treated with compassion.

The Branch continues to prosper, with several key initiatives in place delivered by the CEO and new team.

The strategic plan was refreshed, incorporating new initiatives to support income, animal welfare operations and Branch presence.

The plan focus is on animal, financial and colleague welfare and the continued sustainability of the Branch, and this is ongoing thanks to the dedication of our paid colleagues, volunteers, supporters of the branch and the RSPCA Inspectorate.

Page 2

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Plan part 1 Animal Welfare Excellence – animal boarding experience and fast effective rehoming

We cared for and rehomed 603 animals during 2025 with 80% of animals into the Centre being rescued by the Inspectorate. Peak Vets continue to support our Veterinary needs, where we operate a small clinic onsite supplemented by their clinic in Sheffield. We also collaborate with RSPCA Barnsley & District providing their cat pens.

A new initiative this year was to expand our foster network. A foster team leader role was created to drive interest and manage contact and engagement, and as a result 277 animals were able to spend their time within a home environment before going on to their forever home.

The Centre supports predominantly domestic animals however we do provide additional emergency interim relief to the Inspectors for wildlife rescue. The animals arriving in our care all have individual stories of cruelty, neglect or misfortune, and the reliance on our services in the Doncaster and Rotherham area is acute.

Plan part 2 ‘Recognised’ - our local profile, and our shop window presence online and social media.

Fund Raising/Community

Various local events were held during the year, including adopters meet, dog socialisation, markets. Our fundraising income increased significantly on the previous year by +70%.

Pet Food Banks have been established in all retail shops, with over 5000 items [value circa £50k] available to the local community.

Our social media presence was refreshed across all our sites, which provides a wider reach and develop a group of interested supporters. This has grown to 6,000 and continues to rise.

In addition to visiting local schools we have been invited to partner with XP Academy, comprising a secondary school in Doncaster and four primary schools Carcroft, Green Top, Norton Campus and Plover the Doncaster area. The schools have CREW at the heart of everything they do and deliver their curriculum through cross subject Learning Expeditions. CEO Matthew Smith has received a warm welcome, with class visits to the Animal Centre and various animal projects undertaken by the pupils.

Lakeside shopping centre van collections have continued throughout the year enabling drop-off of quality donated items which we distribute to our charity shops and ecommerce [thank you to our kind donators and volunteer van drivers]

Corporate

We continue to benefit from the kind support of our Corporates, including Amazon, Asda, Boohoo, Butternut Box, Burgess, Capita, DHL, Enva, One Call, Pretty Little Thing and Pets at Home. Volunteer days continue in support of CSR initiatives, and spending the day with us at the Animal Centre makes a great difference to us and an experience for our visitors.

Page 3

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Volunteers

Our volunteers are a remarkable group of 46 colleagues, with whom we value their support and kindness. Whether this is volunteering with the animals at the centre, in our shops, maintenance and van collections – their support makes a huge difference to us.

Plan part 3 Sustainable Future

Trading income

Our strategic aim is to reduce our reliance on donations and power our income generation. A further two new shops have been opened, with further plans for 2026. Income increased by +11% on the previous year.

A further two new shops opened during the year – Mexborough and Conisbrough, and the relocation of the Bawtry shop directly onto the high street has seen a strong impact to our presence in the area and to our income.

A new initiative was the introduction of Prescription Only Medicine – Veterinary. Two colleagues have undertaken the specialist training and are qualified to dispense, which provides access for our customers to Vet grade flea and worm treatments.

Objects and public benefit statement

The RSPCA Doncaster, Rotherham and District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the areas of Doncaster and Rotherham.

The objects of the Branch are to promote the work and objects of the Society - to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with reference to the area of the Branch, in accordance with the policies of the Society.

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.

Advancement of animal welfare

Under the Charities Act 2006, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch’s animal welfare work, although local in nature, benefits society at large, and aims to help people in need with the care of their animals. The next section of this report highlights the Branch’s main activities and demonstrates the benefit provided to the public. All our charitable activities focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

Page 4

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Charitable activities pursued for the public benefit.

We support our local Inspectors by taking in mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. The Society’s Inspectorate (as well as providing education, information, and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to ‘the prevention or suppression of cruelty’ part of the RSPCA objects and promotes humane sentiments towards animals which involves moral benefit to humankind.

We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through a voucher scheme. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment.

We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this by a voucher scheme. This work helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership.

Animals in our care receive veterinary treatment, vaccination, neutering, micro-chipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.

We rehome animals-in-need to perfect-match adopters willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to rehome those who could not afford them

Where capacity allows, we take in lost animals and take steps to reunite them with their owners. This work benefits our local community (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents.

We respond to enquiries directly from the public and via the Society’s national call centre about animals locally. The public benefits from knowing that we can intervene to assist animals in need.

We offer free animal care advice by distributing information and guidance in the form of leaflets at public events and for members of the public visiting our advice centre/shop. The public benefits through the promotion of responsible pet ownership.

Within the terms of our governing document, we support the National Society and other RSPCA branches through the networking of animals to re-home and by carrying out home visits on behalf of other branches and by collaborating at events and meetings.

We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.

Page 5

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Annual Trustee Report For the Year Ended 31[st] December 2025

Acknowledgement

Thank you to the Trustees for their contribution and support to the success of the branch in 2025 and to our branch colleagues and volunteers for your continued work, care and being there for the animals. Heart-felt thanks also to our sponsors and supporters who for yet another year have made a difference in helping us to help animals

S Colley Chair of Trustees

Page 6

RSPCA Doncaster, Rotherham & District Branch

Registered Charity No. 506259

Branch Treasurer’s Report For the Year Ended 31[st] December 2025

Total income £967,255

Legacies and donations included in the above totalled £228,712 for the year.

Total expenditure was £953,019.

The increase in expenditure can be primarily accounted for by cost of living increases through National Living Wage, consumables and services.

The increase in income and expenditure control resulted in an overall profit of £14,236.

The centre continues to work hard at maximising income and reducing costs.

Reserves

Unrestricted reserves are those funds which are available for general purposes and uncommitted, these total £434,957. Restricted reserves are those funds which are restricted for a specific purpose. These total £4,782.

Retail Report For the Year Ended 31[st] December 2025

Trustees regard shops and e-commerce as chiefly an income generator however they also contribute to being part of the local community, together with locally held events.

During the year we opened 2 more shops and relocated another to a better trading position.

Legacies & Donations For the Year Ended 31[st] December 2025

Although the Branch is part of the RSPCA, the funds required to run the Centre must be raised by the Branch.

Legacies and donations received during 2025 totalled £228,712. The legacies received from our kind supporters of the Branch enable us to continue our essential work in the Doncaster, Rotherham and District area.

It is important to ensure that a legacy is received directly by the Branch – specific instructions in the will should make it clear that the donation is for the Doncaster, Rotherham & District Branch and include our Charity Number 506259 for avoidance of any doubt.

If you would like further information, please see our website

Page 7

SOUTH YORKSHIRE GROUP

2025 ANNUAL REPORT

INTRODUCTION

It gives me great pleasure to report on the work of the Inspectorate in the South Yorkshire Group during 2025. The group worked extremely hard to achieve the best possible outcomes for animal welfare during what proved to be an exceptionally challenging year. Throughout the year, we adapted to significant service changes and responded to increasing demands on our services as many owners struggled to afford basic care for their pets.

During 2025, we submitted a number of case files to our Prosecution Department, the majority of which resulted in successful outcomes before the courts. The Prosecution Department continues to play an essential role in supporting the Inspectorate with complex investigations, and the guidance provided by the Prosecution Case Managers at Headquarters has ensured that case files were prepared and submitted to the highest possible standard.

We are also grateful for the continued support provided by Phil Brown and colleagues at Freeman Brown Solicitors, who prosecuted cases on behalf of the RSPCA across the South Yorkshire area. Their professionalism and expertise throughout the year have been greatly appreciated.

In addition to court proceedings, many investigations were concluded through the use of Adult Written Cautions. These cautions may be issued instead of prosecution where mitigating circumstances exist, where individuals have cooperated fully with investigations, voluntarily signed over animals, or where offences were considered to be at a lower level of severity. Adult Written Cautions remain on record for three years and may be relied upon should further animal welfare offences be committed during that period.

At the time of writing, several outstanding warrants remain active in cases where defendants have failed to attend court hearings. We hope these matters will be concluded in due course.

The South Yorkshire Group has also continued to benefit from excellent support from colleagues at Headquarters and the National Control Centre. I would like to extend my sincere thanks to everyone who assists us on a daily basis and enables us to continue protecting animals and promoting their welfare across the region.

SOUTH YORKSHIRE GROUP PERSONNEL

Page 8

Inspector Leanne Booth is my Deputy Chief Inspector, managing the group in my absence and providing me with ongoing support and assistance whenever required.

ARO Liz Braidley has continued in her roles of Regional Wildlife Officers and group rabbit expert! She is a point of contact for regional field staff, offering guidance and expertise in all things wildlife and rabbit related. She also visits wildlife establishments and facilities across the region to ensure the facilities are suitable and maintained to the correct standards.

Inspector Kim Greaves has continued in her role of National Exotics Coordinator this year. Her knowledge and expertise in the care of reptiles, amphibians and other exotic animals is second to none. Kim is a point of contact for field staff offering guidance and advice in this area. Kim recruits and manages a team of 15 regional exotics officers and inspects establishments/facilities to ensure they are suitable and maintained to the correct standards.

Inspector Ben Cottle-Shaw is a Regional Exotics Officer. He is a point of contact for regional field staff, offering guidance and expertise in all things exotics / reptiles related.

We welcomed ARO’s Neil Coleman and Mark Richardson during the year. Neil transferred to us from the Derby/Staffs group and Mark from Hampshire.

Inspector Tamsin Drysdale left the society in February to start her own cat sitting business after taking voluntary severance.

The group also benefits from the help of Animal Rescue Volunteers who assist us with the collection of sick and injured animals which they do in their own time. We have a committed group of ARV’s and their contribution is very much appreciated.

PROACTIVE WORK

We have also continued with our Pet Food Bank service in the county, providing pet food to food banks in the Sheffield, Doncaster, Rotherham and Barnsley areas. The pet food bank project in the north of England has gone from strength to strength and has provided vital support and assistance to pet owners during these times of financial crisis. The scheme has kept many animals in loving homes and reduced the impact of the cost of living crisis on struggling owners.

Katie Hetherington is now on secondment with the food bank team.

As a group we continue to carry out proactive work at every opportunity, neutering as many animals as we can. We have been involved with many multi cat houses and feral colonies and see this type of work as vitally important because we know that it will make a difference.

NUMBER OF OWNED ANIMALS NEUTERED DUE TO GROUP INTERVENTION IN 2025:

Dogs - 42

Cats - 87

Page 9

2025 GROUP ANIMAL REHOMING FIGURES

ARO Liz Braidley has continued to run a space management system for the group, collating a list of all of the animals requiring boarding from her colleagues within the group and contacting branches to find space for them.

Her work has proved to be invaluable to the group as it takes the pressure off individual officers and has seen us reduce our use of private boarding establishments considerably.

Dogs: 244

Cats: 261

Small furries: 136

2025/2026

The Inspectorate has experienced a significant reduction in officer numbers during the first part of 2026 as a result of the voluntary severance programme. This has created an uncertain operational landscape and has required teams to adapt quickly to maintain service delivery across the region.

Despite these challenges, our priority remains firmly focused on investigating serious cruelty and neglect cases to ensure that vulnerable animals continue to receive the protection they need. Careful management of workloads and case numbers has been essential in enabling officers to maintain effective frontline services.

In addition to enforcement work, the Inspectorate continues to respond to a substantial number of wildlife rescues and animal collections. Maintaining manageable caseloads remains vital to ensuring that officers are able to attend urgent incidents promptly while continuing to provide an effective and professional service to both domestic and wild animals in need.

THANK YOU!

We have continued to benefit from the support of all of our branches across the Inspectorate group area. Our branches provide us with boarding for case animals and rehoming facilities for animals that have come into our care through various channels. This close working relationship enables the officers in the South Yorkshire area to work more effectively. On behalf of all of the officers in the group I would like to take this opportunity to thank everyone who works at all of the branches for the work they do to support us. We look forward to working closely with you all throughout 2026.

Lynsey Harris

Chief Inspector, 770

Page 10

REGISTERED CHARITY NUMBER: 506259

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 December 2025

for

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Contents of the Financial Statements For The Year Ended 31 December 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Cash Flow Statement 6
Notes to the Cash Flow Statement 7
Notes to the Financial Statements 8 to 16
Detailed Statement of Financial Activities 17 to 18

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Reference and Administrative Details For The Year Ended 31 December 2025

TRUSTEES C Pickard S Colley - Chair C Kirby J Doubtfire D Burkinshaw P A Mettam - Treasurer B Moulds V Hardaker L Denley PRINCIPAL ADDRESS South Yorkshire Animal Centre Great North Road Bawtry Doncaster South Yorkshire DN10 6DE REGISTERED CHARITY NUMBER 506259 INDEPENDENT EXAMINER Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU BANKERS Virgin Money 19 St Sepulchre Gate Doncaster South Yorkshire DN1 1SJ

Page 1

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Report of the Trustees For The Year Ended 31 December 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................................................ S Colley - Trustee

Page 2

Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch) (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the 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.

Joshua Bearn

Kingswood Allotts Limited Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU

Date: .............................................

Page 3

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
223,711
-
Charitable activities
5
Retail
286,766
-
Animal centre
20,409
12,000
Other trading activities
3
410,645
-
Investment income
4
13,723
-
Total
955,254
12,000
EXPENDITURE ON
Raising funds
6
145,795
1,196
Charitable activities
7
Animal centre
800,006
6,022
Total
945,801
7,218
NET INCOME
9,453
4,782
RECONCILIATION OF FUNDS
Total funds brought forward
425,504
-
TOTAL FUNDS CARRIED FORWARD
434,957
4,782		 2025
Total
funds
£
223,711
286,766
32,409
410,645
13,723
967,254
146,991
806,028
953,019
14,235
425,504
439,739		 2024
Total
funds
£
196,800
241,692
31,706
390,656
12,339
873,193
150,649
705,473
856,122
17,071
408,433
425,504

The notes form part of these financial statements

Page 4

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Balance Sheet

31 December 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
72,953
4,782
CURRENT ASSETS
Stocks
13
26,459
-
Debtors
14
23,024
-
Cash at bank and in hand
362,098
-
411,581
-
CREDITORS
Amounts falling due within one year
15
(49,577)
-
NET CURRENT ASSETS
362,004
-
TOTAL ASSETS LESS CURRENT LIABILITIES
434,957
4,782
NET ASSETS
434,957
4,782
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
Total
funds
£
77,735
26,459
23,024
362,098
411,581
(49,577)
362,004
439,739
439,739
434,957
4,782
439,739		 2024
Total
funds
£
91,232
24,571
52,546
336,691
413,808
(79,536)
334,272
425,504
425,504
425,504
-
425,504

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. S Colley - Trustee

The notes form part of these financial statements

Page 5

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Cash Flow Statement

For The Year Ended 31 December 2025
2025
Notes
£
Cash flows from operating activities
Cash generated from operations
1
24,620
Net cash provided by operating activities
24,620
Cash flows from investing activities
Purchase of tangible fixed assets
(6,710)
Sale of tangible fixed assets
-
Interest received
7,497
Net cash provided by/(used in) investing activities
787
Change in cash and cash equivalents in the
reporting period
25,407
Cash and cash equivalents at the beginning
of the reporting period
336,691
Cash and cash equivalents at the end of the
reporting period
362,098		 2024
£
46,079
46,079
(13,799)
500
10,329
(2,970)
43,109
293,582
336,691

The notes form part of these financial statements

Page 6

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Cash Flow Statement For The Year Ended 31 December 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025
£
Net income for the reporting period (as per the Statement of Financial
Activities)
14,235
Adjustments for:
Depreciation charges
20,207
Loss on disposal of fixed assets
-
Interest received
(7,497)
Increase in stocks
(1,888)
Decrease in debtors
29,522
Decrease in creditors
(29,959)
Net cash provided by operations
24,620
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.25
Cash flow
At
£
£
Net cash
Cash at bank and in hand
336,691
25,407
336,691
25,407
Total
336,691
25,407		 2024
£
17,071
21,552
181
(10,329)
(137)
25,020
(7,279)
46,079
31.12.25
£
362,098
362,098
362,098

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 7

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements For The Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Annual Report.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and 'Income from other trading activities'. Upon sale, the value of the stock is charged against 'Income from other trading activities' and the proceeds are recognised as 'Income from other trading activities'. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within 'Income from other trading activities'.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends and interest. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend income is recognised as the charity's right to receive payment is established.

Grant income received in respect of revenue expenditure is credited to the Statement of Financial Activities in the year to which it relates.

Expenditure and irrecoverable vat

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure includes VAT which cannot be recovered.

Raising funds

Costs of generating funds comprise the costs directly attributable to operating the charity's shops, all fundraising event costs and investment management fees.

Costs of generating funds comprise those costs incurred by the charity in the operation and maintenance of the Animal Centre. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 8

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustees meetings and the cost of any legal advice to the trustees on governance or constitutional matters.

Allocation and apportionment of costs

Administration and financial costs and governance have been apportioned as follows:-

----- Start of picture text -----
Animal centre 85%
Fundraising/trading 10%
Voluntary income 5%
----- End of picture text -----

Tangible fixed assets

Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office and shelter equipment
Shop fittings		 - 20% reducing balance
- 20% reducing balance
Outbuildings and South Yorkshire Centre - 20% reducing balance
Motor vehicles - 25% reducing balance

Fixed assets are capitalised at cost where value exceeds £500.

Stocks

Purchased stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Donated stocks are included at fair value.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at market value at the balance sheet date using the closing quoted market price with changes recognised in 'net gains / (losses) on investments' in the Statement of Financial Activities.

Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds

These are funds that can be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The charity does not have any restricted funds at present.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources. Support costs represent the management and administration costs rather than the direct costs.

Redundancy/termination payments

Redundancy/termination costs arising from periodic reviews of staff levels are charged against surplus in the year in which employees leave the charity. Details can be found in the staff costs note 11.

Page 9

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

2. DONATIONS AND LEGACIES

Collections and donations
Legacies
3.
OTHER TRADING ACTIVITIES
Fundraising events
Adoption fees
Goods and services sold
Microchips and miscellaneous
Neutering
4.
INVESTMENT INCOME
Rents received
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Charity shops (gross)
Retail
Grants
Animal centre
Grants received, included in the above, are as follows:
RSPCA HQ door grant
Pets Foundation
RSPCA sub-group grant
RSPCA animal welfare grant
RSPCA treatment grant		 2025
£
81,964
141,747
223,711
2025
£
6,899
117,703
284,160
879
1,004
410,645
2025
£
6,226
7,497
13,723
2025
£
286,766
32,409
319,175
2025
£
20,409
-
8,000
2,000
2,000
32,409		 2024
£
48,316
148,484
196,800
2024
£
6,778
92,676
283,327
5,822
2,053
390,656
2024
£
2,010
10,329
12,339
2024
£
241,692
31,706
273,398
2024
£
21,706
10,000
-
-
-
31,706

Page 10

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

6. RAISING FUNDS

Raising donations and legacies

7.

2025
£
Salaries, national insurance and pension
203
Bank charges
434
Irrecoverable VAT
-
Legal and professional
697
Accountancy fees
160
Other running costs
862
Support costs
50
2,406
Other trading activities
2025
£
Cost of goods sold
372
Salaries, national insurance and pension
95,510
Rent, rates and utilities
42,724
Bank charges
868
Irrecoverable VAT
-
Legal and professional
1,395
Accountancy fees
320
Other running costs
1,723
Depreciation
1,573
Support costs
100
144,585
Aggregate amounts
146,991
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Animal centre
704,906
101,122		 2024
£
951
241
121
1,605
124
526
50
3,618
2024
£
325
106,740
34,160
481
243
3,209
249
1,053
471
100
147,031
150,649
Totals
£
806,028

Page 11

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

8. DIRECT COSTS OF CHARITABLE ACTIVITIES

2025
£
Salaries, national insurance and pension
470,088
Vet fees and medical
79,055
Food
6,807
Cost of goods sold
8,628
Rent, rates and utilities
46,371
Repairs, renewals and leasing
21,614
Motor expenses
8,032
Donations paid
-
Other running costs
45,677
Depreciation
18,634
Loss on sale of assets
-
704,906
SUPPORT COSTS
Finance
and
Governance
administration
costs
£
£
Raising donations and legacies
-
50
Other trading activities
-
100
Animal centre
43,326
57,796
43,326
57,946
Support costs, included in the above, are as follows:
Finance and administration
2025
Animal
centre
£
Salaries and national insurance
3,455
Pensions
-
Irrecoverable VAT
-
Legal and professional
11,853
Accountancy fees
2,720
Bank charges
7,379
Other running costs
17,919
43,326
Governance costs
2025
Raising
donations
Other
and
trading
Animal
Total
legacies
activities
centre
activities
£
£
£
£
Salaries and national
insurance
-
-
56,838
56,838
Pensions
-
-
108
108
Examination fee
50
100
850
1,000
50
100
57,796
57,946		 2024
£
379,267
79,655
8,211
8,813
39,378
18,620
5,474
20
36,605
21,080
181
597,304
Totals
£
50
100
101,122
101,272
2024
Total
activities
£
15,861
299
2,062
27,277
2,114
4,091
9,887
61,591
2024
Total
activities
£
45,728
-
1,000
46,728

9. SUPPORT COSTS

Page 12

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

10. TRUSTEES' REMUNERATION AND BENEFITS

The trustees neither received nor waived any remuneration during the year (2024: £nil).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

11. STAFF COSTS

Wages and salaries
Social security costs

Pension costs		 2025
£
576,137
46,582
8,152		 2024
£
511,595
29,433
7,817
630,871 548,845

The charity had restructuring costs in the year of £nil (2024: £14,392).

The total amount of employee benefits received by key management personnel is £108,275 (2024: £115,220).

The average monthly number of employees during the year was as follows:

Animal shelter
Charity shops
Administration		 2025
25
6
6
37		 2024
23
7
4
34

No employees received emoluments in excess of £60,000.

12.

TANGIBLE FIXED ASSETS

COST
At 1 January 2025
Additions
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024		 Shop
fittings
£
32,732
5,978
38,710
30,847
1,573
32,420
6,290
1,885		 South
Outbuildings
Yorkshire
and
Centre
equipment
£
£
18,394
259,962
-
-
18,394
259,962
18,394
191,438
-
13,705
18,394
205,143
-
54,819
-
68,524

Page 13

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

12. TANGIBLE FIXED ASSETS - continued

COST
At 1 January 2025
Additions
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
13.
STOCKS
Goods for resale
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals		 Motor
Office
vehicles
equipment
£
£
17,799
59,461
-
732
17,799
60,193
5,434
51,003
3,091
1,838
8,525
52,841
9,274
7,352
12,365
8,458
2025
£
26,459
2025
£
11,631
7,815
1,692
1,886
23,024
2025
£
22,509
11,983
-
6,865
8,220
49,577		 Totals
£
388,348
6,710
395,058
297,116
20,207
317,323
77,735
91,232
2024
£
24,571
2024
£
32,641
9,531
-
10,374
52,546
2024
£
62,992
7,468
2,235
1,520
5,321
79,536

Page 14

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

16. LEASING AGREEMENTS

At 31 December 2025 the total of the charity’s future minimum lease payments under non-cancellable operating leases was:

----- Start of picture text -----
2025 2024
£ £
Amounts due within one year 35,100 10,280
Amounts due between one and five years 69,815 24,853
104,915 35,134
----- End of picture text -----

Operating lease rentals paid in the year amounted to £39,925 (2024: £31,995).

17. MOVEMENT IN FUNDS

----- Start of picture text -----
Balance Incoming Resources Gains and Balance
At 1.1.25 resources expended (losses) At 31.12.25
£ £ £ £ £
Restricted funds
Branch animal welfare fund - 2,000 (2,000) - -
Additional treatment fund - 2,000 (2,000) - -
- -
Board sub-group fund 8,000 (3,218) 4,782
Unrestricted funds
General funds 425,504 955,254 (945,801) - 434,957
-
425,504 967,254 (953,019) 439,739
----- End of picture text -----

The specific purposes for which the funds are to be applied are as follows:

Branch animal welfare fund: This funding is for additional veterinary costs outside the normal. Additional treatment fund: This funding is for additional treatment costs for signed over Inspectorate generated animals.

Board sub-group fund: This funding is to be used specifically on Board sponsored initiatives by the sub-group.

Comparatives for movement in funds

Balance Incoming Resources
Gains and
Balance		 Resources
Gains and
Balance		 Resources
Gains and
Balance
Restricted funds
Vets funds
Unrestricted funds
General funds		 At 1.1.24
£
-
408,433		 resources
£
10,000
863,193		 expended
£
(10,000)
(846,122)		 (losses)
At 31.12.24
£
£
-
-
-
425,504
408,433 873,193 (856,122) - 425,504

The specific purposes for which the funds are to be applied are as follows:

Vets funds: This funding is being spent on veterinary expenditure.

Page 15

continued...

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Notes to the Financial Statements - continued For The Year Ended 31 December 2025

18. RELATED PARTY DISCLOSURES

The charity is an affiliated branch of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) (Charity registration number: 219099) and is governed by the RSPCA Branch Model rules.

During the year the charity purchased goods and services from the National RSPCA amounting to £15,055 (2024: £49,207). At 31st December 2025 the amount owed to the National RSPCA was £12,939 (2024: £32,796).

During the year the charity also provided services to the National RSPCA amounting to £263,899 (2024: £364,165). At 31st December 2025 the amount owed by the National RSPCA was £7,993 (2024: £20,762).

19. POST BALANCE SHEET EVENTS

Income from two legacies has been received after the year end totalling £450,000. In both cases it is not clear that the payment had been agreed by the executors prior to the end of the report period, so the receipt of income has been treated as a non-adjusting event.

Page 16

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS
Donations and legacies
Collections and donations
Legacies
Other trading activities
Fundraising events
Adoption fees
Goods and services sold
Microchips and miscellaneous
Neutering
Investment income
Rents received
Deposit account interest
Charitable activities
Charity shops (gross)
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Salaries and national insurance
Pensions
Bank charges
Irrecoverable VAT
Legal and professional
Accountancy fees
Other running costs
Other trading activities
Cost of goods sold
Salaries and national insurance
Pensions
Rent, rates and utilities
Bank charges
Irrecoverable VAT
Legal and professional
Accountancy fees
Other running costs
Carried forward		 2025
£
81,964
141,747
223,711
6,899
117,703
284,160
879
1,004
410,645
6,226
7,497
13,723
286,766
32,409
319,175
967,254
203
-
434
-
697
160
862
2,356
372
94,546
964
42,724
868
-
1,395
320
1,723
142,912		 2024
£
48,316
148,484
196,800
6,778
92,676
283,327
5,822
2,053
390,656
2,010
10,329
12,339
241,692
31,706
273,398
873,193
933
18
241
121
1,605
124
526
3,568
325
105,287
1,453
34,160
481
243
3,209
249
1,053
146,460

This page does not form part of the statutory financial statements

Page 17

Royal Society for the Prevention of Cruelty to Animals (Doncaster, Rotherham and District Branch)

Other trading activities
Brought forward
Depreciation
Charitable activities
Salaries and national insurance
Pensions
Vet fees and medical
Food
Cost of goods sold
Rent, rates and utilities
Repairs, renewals and leasing
Motor expenses
Donations paid
Other running costs
Depreciation
Loss on sale of tangible fixed assets
Support costs
Finance and administration
Salaries and national insurance
Pensions
Irrecoverable VAT
Legal and professional
Accountancy fees
Bank charges
Other running costs
Governance costs
Salaries and national insurance
Pensions
Examination fee
Total resources expended
Net income		 Detailed Statement of Financial Activities
For The Year Ended 31 December 2025		 2025
£
142,912
1,573
144,485
463,009
7,079
79,055
6,807
8,628
46,371
21,614
8,032
-
45,677
18,634
-
704,906
3,455
-
-
11,853
2,720
7,379
17,919
43,326
56,838
108
1,000
57,946
953,019
14,235		 2024
£
146,460
471
146,931
373,219
6,048
79,655
8,211
8,813
39,378
18,620
5,474
20
36,605
21,080
181
597,304
15,861
299
2,062
27,277
2,114
4,091
9,887
61,591
45,728
-
1,000
46,728
856,122
17,071

This page does not form part of the statutory financial statements

Page 18