It's a sweet and doughy day for local children in the Bay.

Today is the annual SPCA Cupcake Day and the children at Waihi Road Top Kids are getting right into the fun making more than 60 cupcakes for the event.

Tauranga MP Simon Bridges helps the children at Top Kids on Waihi Road make cupcakes for SPCA Cupcake Day.

As part of the annual nationwide fundraiser, the three to five-year-old room at Top Kids decided to have a fun morning baking and decorating cup cakes to raise money for their local SPCA centre.

'It's been a great morning here, the children are absolutely loving it. They are allowed to be completely artistic with different icings, chocolate chips, marshmallows, banana chips, flakes, a bit of everything,” says Top Kids centre manager Kelly Patchett.

This is the third annual celebration of this ‘cats and dogs' fundraiser and Tauranga SPCA operations manager Magaret Rawiri says each year the event gets bigger and better.

'It's a chance for people to get cooking and sell their cupcakes at schools, workplaces, throughout the community. All of the money raised goes to their local SPCA to help towards the welfare of animals.”

Tauranga MP Simon Bridges was at Top Kids to lend a hand with the cupcake baking, and also sample a few of the delights.

'It's all going on here today. This really is a great initiative to raise awareness and funds for the SPCA, both locally and nationally.”

In the last two years Cupcake Day has raised more than $350,000 towards funds and assistance for 48 SPCA centres throughout New Zealand.

SPCA national chief executive Robyn Kippenberger says thousands of people throughout the country take part in the event.

'As New Zealand's principal animal welfare charity we care for more than 60,000 animals each year. This is a fun way for communities to support their local SPCA and a tasty way to build community spirit.”

Kate Boyt's winning cupcakes.

Getting right into the spirit of cupcake day was Tauranga City Council worker Kate Boyt who has won the More FM National SPCA Cupcake Competition with her tasty and creative cakes.

Kate wins a Kitchen Aid Artisan Mixer worth $1,000.

The SPCA is strongly encouraging Cupcake Cooks to use SPCA Blue Tick free range eggs or barn eggs in their cupcakes. These eggs come from hens that are farmed humanely where they are able to display all their natural behaviours.