SCOTTISH SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

• ◆

  5 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Henderson Loggie LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Society has strong financial resources and consequently, the Directors believe that the Society is well placed to manage its operating risks successfully despite the current uncertain economic outlook as a result of cost-of-living crisis. These risks are set out on pages 14 to 16 alongside the plans to mitigate and manage these risks. The Directors have a reasonable expectation that the Society has adequate resources to continue in operational existence for at least 12 months from the date of the approval of the financial statements. There were no material uncertainties as required per section 3.39 of the SORP, thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.”

Group structure

1. SCOTTISH SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS · parent
   1. Braehead Enterprises Limited 100% · Scotland · trading subsidiary company

Significant events

• “In 2024 we celebrated the Scottish SPCA's 185th anniversary.”
• “In 2025, it will now cost the Society £25m per year to run our services at a time when it is increasingly challenging to raise the funds we need, as we are entirely reliant on support from the generous public.”
• “In January 2024 we rescued 24 puppies found in freezing temperatures in a cardboard box underneath a lorry at Cairnryan ferry port. Our subsequent fundraising appeal to fund the cost of their care touched the hearts of people across Scotland and by the end of 2024 we had successfully placed all of the puppies with loving forever homes.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

13

last 12 months

Capital events

0

last 24 months

Officers appointed

5

last 12 months

Officers resigned

5

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +12.6%

  £20,960,000 → £23,598,000

• Cash

  -9.8%

  £4,187,000 → £3,777,000

• Net assets

  +5.8%

  £38,200,000 → £40,399,000

• Employees

  -0.2%

  453 → 452

• Operating profit

  +152.6%

  -£1,586,000 → £834,000

• Wages

  +3.8%

  £12,184,000 → £12,641,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers