RSPCA LINCOLNSIIIRE EAST BRANCH Report and Financial Statements For the year ended 31° December 2025 C3RSPCA UNCOLNSHIREEASTBRAIKH
RSPCA Lincolnshire East Branch Financial Statements For the year ended 31 Deceniber 2025 Contents Pa%es Legal and Administrative InfOrntIOll Report of the Trustees Independent Examiners Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11-14
RSPCA LincolnshRre East Branch Legal and administrative information Trustees Rosemary Bachmami . Honorary Chairperson Julia Ely Sue Spencer Kathryn Hofhnan Sylvia Tumer Christine Williams Christine Alexander Principal Office P.0. Box 1257 Spalding Lincolnshire PEI19HX Telephone No.. 07967 565367 Independent Exanthier Josh Rowbottom ACA TC Group Chartered Certified Accountants 1- 4 tA)ndon Road Spalding Lincolnshire PEII 2TA Bankers CAF Bank Limited 25 Kings Hill Avenue West Malling Kent EC2U 7FtN Lloyds Bank 2 Hall Place Spalding Lincs PEII ISF
RSPCA Lincolnshire East Branch Report of the Trustees for the Year ended 31 December 2025 The Trustees present their annual report with the financial statements for the year ended 31 December 2025. The financial statements have been prepar in accordance with the accounting policies set out on page 10 and comply with applicable law and the Statement of Recommended Practice- Accounting and Reporting by Charities (SORP 2015). Structure, Governance and ManagenKnt of the Charitable Funds The Charity was constituted under a trust deed dated 29 June 1978, the reStered number of the charity is 507301 and it is governed by the RSPCA branch rules (effective 18 February 2009). Our charitable objective5 We promote the work and objects of the national RSPCA, being to prevent cruelty, promote kindness and to alleviate the suffering of animals, ITh the East Lincolnshir¢ area. The charity seeks to further these objectives by: taking in to care and re homing unwanted and stray pets &ssisting pet owners in the Branch area who are on low incomes with pajinent of veteritwy treatment. providing subsidised neutering and micro-chipping Trustees RSPCA Lincolnshire East Branch has cnntinud to be Managed by local trustees. Risk management The Trustecs review the major risks which the charity faces on a regular basis and believe that maintaining the free reseTVeS at current levels, combined with the internal flllancial control system in operation. will provide sufficient resources in the adverse conditions. The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan.
RSPCA Lincolnshire East Branch Report of the Trustees for the Year ended 31 December 2025 Chai erson review of Branch activities and achievements The branch has had another busy year continuing with its vital animal welfare worK with the emphasis being placed on supporting the RSPCA tnspectorate across the brdnch area. We have in addition assistal the public with veterinary fees and welfare assistance. We have &ssisted 63 members of the public directly with their veterinary fees. The Branch is tyng to support as many people with their animals as possible, during the on-going cost of living crisis, with help including paying for initial veterinary consultations. help towards veterinary fees and assistance with neutering costs, microchipping etc. Alongside this we have provision to provide welfare food to those in need, and offer advice and guidance where possible. tncluding Branch animals we have paid for/ towards 150 animals bein8 neutered. We have provided vethal support and advice to 96 member of the public in addition to sign posting people needing fijrther support to the national RSPCA. The branch would welcome support by membeT5 of the public in delivering this work and we are actively seeking new tnteeS and volunteers to help in running the brdnch. We would also welcome financial support for to b¢ able to C4)ntinue with our vital work. The Trustees would like to thank everyone who has supportuj us and our work during the last year. We have received a substantial legacy from an animal lover who kindly remembered us in their will and we are very grateful for this and also for all of the other kind donations we have received during the last year. The trustees endeavour to use the branch resources in a cost effective and impactful manner to ensure that we use our money wisely to be able to Trtinue with our Branch welfare work and help as many anitnals in need as possible. The Trustees would like to thank Acorn Lodge boarding kennels, and The [dge cattery for their continued help supporting the brdnch. The tDJstees would also like to thank South Lincs Veterinary group and numerous other veterinary practices in the brdnch area for their dedication and support to the branch and its work. The branch has directly rehomed to members of the public during the past year 76 cats and kittens and 3 dogs. We have neutered and FIV checked before re-rele&sing 16 feral cats who have been returned to their colonies which are monitor1 by supporters within the branch. We took 44 animal into our care from the national RSPCA inspectorate, sorne of these sadly needing extensive rehabilitation and medical Care. We are proud of the level of support that we give to the RSPCA inspectors and the vital work they do in the branch area.
RSPCA Lincolnshire East Branch Report of the Trustees for the Year ended 31 December 2025 We continue to value the hard work and dedication of the voluntary foster carers that we have in the branch area. the work they undertake enables us to provide comprehensive support to cats needing additional assistance prior to rehoming or on a painanent b&sis. The branch continues to SUPEK)rt a network of local food bank initiatives. We distribute animal food to food banks across the branch are4 with food being donated at local 5upemiarkets by the public, in addition to generous grdnts from the national RSPCA, this is distributed on a regular basis to the Foodbanks by the branch tnte¢s. The branch would also like to thank all of its supporters. The trustees would also like to thank the Branch rehon)ing coordinator for her continu dedicatiofy support and hard work.
RSPCA Lincolnshire East Branch Report of the Trustees for the Year ended 31 December 2025 Stydtement of Trustees, responslbllities Under the Charities Act 2011. the tnte¢S ar¢ required to prepare fuella1 statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming r¢sources and application of resources in the year. In preparing these financial statements, the trustees are required to.. Select Suitable accounting policies aThd apply them consistenily Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards and statement5 of TmMended practice have beell followed. subject to any material departures disclosed and explained in the financial statements. and Prepare the finaneial statements on a going concern basis unless it is inappropriate lo presume that the charity will continue its op¢rdtion5 The Trustees are responsible for keeping proper accounting records whicb disclose with reasonable accurdcy at auy time the fmancial position olthe charity and enable them to ensure that the financial ststements comply with the regulations under the Charitie5 Act 2011. the CILarily (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities. On behalf of the RSPCA Lincolllshire East BrdDch TNstees: ? k 174frLrkKh. R05¢mary Bachmann - Branch Honorary ChaitpeTson Dated: 8th ju 2026 E3RSPCA
RSPCA Lincolnshire East Branch Independent examiner'5 Report to the TTh5tees of RSPCA Lincolnshire East Branch I report on ihe a¢¢ounts of the RSPCA Lin¢olDshir¢ FASI Branch for the year ded 31 Dttember 2025 which are set out on pages 9 14. Respective responsibilities of trustees and exmiDer The charity's tttts ar¢ r¢5ponsible for the preparntion of the accounts. The charity's tnjstees ¢onsider that an audit is noi required for this year under sectlOD 144(2) of the chariti Act 2011 (the 2011 Act) and that an independent examinatson is n¢ed¢d. It 15 my responsibility to.. - examine the accounts under section 145 of th¢ 201 IA¢4 - follow the procedures laid down in the general Directions given by the Charity Commission under section 14515Kbl of the 2011 ACL and - stste whether particular matters have corn¢ to my attention. Bsi$ of independent tLgmlner's report My examination was caTried oul in accordanc¢ with th¢ gen¢ral Direchons given by the Charity ComJni55ion. kn examination includes a review of the accounting rttords kept by the charity and a comparison of the accounts presented with those records. It also incllth ¢onsid¢ration of any unusual items or disclosure5 in the 3ccounts, and s¢¢k"bng explantttsoDS from you as ttusttts concerning any such tnatters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequendy no opinion is given as to whether the accounts present 'true and fair view. and thc r¢port 15 limited to those rnatters set out in the stsiement below. IndepeDdeDt eI*miner'$ statement In connection with my examination, no matter h&5 wm¢ to my alt¢ntion'. (l) which gives m¢ r¢asonable cause to believe that in atly mateTial respect the requirements - io keep accounting records in accordance with section 130 of the 2011 Act- and - to ptepare accounts which accord with the accounting rerdS and ¢omply with the accountirhg requirements of the 2011 Act have noi been mei-, or (2) io which. in my opinion, attention should be dtawn in order to enable a proper understanth.ng of th¢ accounts to be reached. Josh Rowbottom ACA TC GTOUP 1- 4 London Road Spalding Lincolnshire PEII 2TA
RSPCA Lincolnshire Eydst Branch Statement of Financial Activities As at 31st December 2025 Unrestricted Restrieted Funds Funds Total 2025 Total 2024 Notes INCOME Investment itwome & interest Voluntary income Trdding incorne Fundraising a¢tiviti&8 316 73.033 316 73,033 866 63,617 4,289 29.258 24.616 24,616 TOTAL llYCOME 98.369 98.030 ExPENDURE Administrdtion Trading expenses 74.761 579 74.761 579 77,522 2.850 TOTAL EXPENITURE 75.340 75 40 80,372 NET INCOMEI(EXPENDfnTRE) FOR THE YEAR 23.029 23,029 17,658 NET (GAINSYLOSSES ON INVESTMENTS ullrealised 25 659 NET MOVEMENT IN FUNDS 23.INJ4 23,004 18,317 TOTAL FifNDS BROUGHT FORWARD at l January 2025 190,671 190.671 172.354 TOTAL FUNDS CARRIED FORWARD at 31 December 2025 213,675 213,675 190,671
RSPCA Lincolnshire East Branch Balance Sheet As at 31st Decembtr 2025 Unrestrfcted Restrieted Fund$ Funds Total 2025 Total 2024 Note FIXED ASSETS . Investment5 Nati¢)nal Saving Income Bond (purchased March 1992) M & G Chariti¢s Fixed Intrrt Common Inves¢m¢ni Fund 18.035 TOTAL FIXED ASSETS CURRENT ASSETS . C&sh at Bank Lloyds Higb Interest accounl Lloyds instant access account CAF current account 128.731 128.731 151,641 336 24,074 86,653 86.653 Cash in hand Debtors 103 103 924 CREDITORS 6,812 812 9.338 208,675 208,675 167,636 NET ASSETS 213,675 213,675 190,671 TOTAL FUNDS OF THE CHARITY 213,675 213,675 190.671 Approved on behalf of the trustees R Ba¢hmami, Honorary Chair Person ? k 174GLtK hA Date.. 8th ju 2026 10
RSPCA Lincolllsblre East Branch Notes to the Financial Statements As at 31st December 2025 Aetolltttlng Polleies: a. Aceountlng tonventio The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the fu)an¢ial statements the charity follows best practice as set out in the Statcrnent of Recommended Prnctice: Accounting and Reporting by Charities, {SORP 2015) (effective l January 2015). However. it is not rcquired to prepare accounts on an a¢¢nlS basis. b. IDeome tncome is recognised on a receipts basis. Expenditure Expenditure is included on a payments basis. d. Capltalisation of tangible fixed assets Tangible fixed assets are, a5 a generdl nd4 not C8PitalisoJ. However. a fixed asset r¢gist¢r is maintained to ¢nable the InL8ts to fijlfd their obligations to safeguard the assets that the clwity InvestmeDts Investments are valued at market value at the year or includ¢d at the Intee'S best estimate of market value. f. Stocks and gifts in klDd Stocks are valued at the lower of cost or market value. Donatcd items pending sale are not included within and are dealt with when fillxLs are realised from their sale. g. Fund accounting The charitys funds are unr¢strict¢d g¢n¢ral income funds. th&8e are funds which can be used in accordance with the chaTitable objects at the discretion of the twste¢s. 11
RSPCA Lincolnsbire East Branch Notes to the Financial Statements For the year ended 31st December 2025 UJtre%tricted Restrirted Funds Funds Total 2025 Total 2024 Voluntary income Donations Bequests and legacies Rehoming fees Regional board repayment Grdnts Gift aid 16,867 46.628 9,238 16,867 46.628 9238 16,919 28,375 4,699 12,794 300 300 830 73.033 3. Tr*diDg iDcome Sales 4. Fund raisiDg income National door to door Boxes Quiz 20,519 3.617 480 20.519 3,617 24.326 4,932 24,616 24,616 4.1 Investment income and interest Interest r¢c¢iv¢d 316 316 866 316 316 866 12
RSPCA Lincolngbire East Brancb Notes to the Financial Ststements For the year ended 31st December 2025 Unrestrieted Restricted Funds Funds Totil 2025 Total 2024 S. Expenditure Administration Veterinary fees Kennel and cattery hire Cat fostering $1$ Insurdnce PPS and advertising Tclcphone 29,397 20.784 1,421 1.652 378 312 29J97 20,784 1,421 1.652 378 312 24.973 25.924 1,217 841 762 282 Branch administration Salarics Accountancy Bookeeping Travcl and mileage Bank charges Sundri¢s Consulthncy Total 15,821 1.51M) 260 15J21 1,500 260 340 17,138 1.860 240 273 442 726 2.843 77,522 504 1.083 1,083 IJ09 74,761 74,761 13
RSPCA Lineolnshire E8$t Branch Notes to the Financial StatemeDts For the year ended 31st December 2025 Unrestricted Restricted Fund5 Funds Total 2025 Total 2024 5. ExpeDditure- continued Trading eApeD$es Equipmenl Rent Rates H¢at and light Stationery and postage TelephoThe Repairs Crcdit card costs 300 1.231 269 -18 516 417 120 16 579 579 Total 579 579 Total expenditure 75.340 75 80 72 6. Employees staff costs 2025 2024 Averdge number of employees in the year No elljployces reccived emoluments ot.more than L6U.OW. 7. Investments O shares M&G Charibond Bfwd Value Value at datc of disposal Cfwd Value Unrealised (Gain)/Loss on Investments 2025 2024 1&035 1&060 18.694 18,035 659 25 The holding of £5,0 of National Savings Income Bonds is Valued by the Trustees at cost. 14