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 InfOrn￿tIOll
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 re￿Stered 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 tn￿teeS 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 monitor￿1 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 tn￿te¢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 tn￿te¢S ar¢ required to prepare fu￿￿ella1 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
T￿mMended 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 ex*miDer
The charity's t￿￿ttts 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.
B*si$ 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 re￿rdS 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
ExPEND￿URE
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 Intrr￿t
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¢¢n￿lS 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 InL8t￿s 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 In￿tee'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