"It's great for the children to learn to give back to the community, and learn about compassion and helping others."
Manahau O'Brien, 3, says the children made cupcakes for SPCA and it is fun baking cupcakes.
He says he likes decorating the cupcakes with icing and sprinkles.
There were also an array of delicious treats at the BNZ's Rotorua branch.
Ex-BNZ volunteer Maria Whitley says BNZ Rotorua had taken part in SPCA Cupcake Day for about six years.
All the baked goodies were homemade by BNZ retail staff, and there had been more than 200 cakes and slices for this year's Cupcake Day, she says.
Ex-BNZ volunteer Pat Anderson says all the BNZ staff are animal lovers and most have some type of pet - "We just like to support them".
She also volunteers at the local SPCA.
SPCA's chief executive Andrea Midgen says, "Our need for funding continues to increase and donations are the only way we can help the animals that need us".
"Cupcake Day makes a huge difference in giving countless animals a second chance at life.
"The simple act of baking cupcakes makes an enormous positive impact on the lives of needy animals and we are so grateful to all the animal lovers who bake for a good cause every year.