OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

THE WILDLIFE FOR ALL TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 | P a g e

CHACHARITY REGISTRATION NO: 1006174

----- Start of picture text -----
THE WILDLIFE FOR ALL TRUST
CONTENTS
----- End of picture text -----

Page
Trustees' report 3 - 4
Independent Examiner's Report
5
Statement of Financial Activities
6
Balance Sheet
& Statement of Source and Applications of Funds
7
Notes to the Financial Accounts
8 – 14
Legal and Administrative Information 15

2 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Trust's governing deed dated 7 November 1991, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

The objectives of the Trust are:

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.

Review of the Year

As usual, various project work at The Oasis Nature Reserve (including Oasis Woods) in mid-Sussex was successfully carried out during the past 12 months.

We spent the first few months of 2024, until the end of April, planting around our new “No-bullshit Pond” with shrubs and an extensive bog garden. A pergola was added on one side for use at lunchtimes. This, and the benches, are all made of wood from Oasis Woods. It has excellent views of the gardens and the new pond. A boat was donated for much-needed maintenance of the extensive No-bullshit Pond margins. And the first annual survey was carried out of the fish which included our team learning how to use a seine net. This was all filmed and seemingly (judging from the views and comments) very well received by the public. Kingfishers have been recorded on a camera trap, regularly visiting for food at the now aptly named Kingfisher Pond.

At Komsberg in South Africa, our biggest nature reserve at over 30,000 acres in size or 17 miles in length, we restored a previously ploughed area by planting it with palatable grasses. This provides supplementary food for Burchell’s Zebra, Red Hartebeest, and Springbok on this part of the reserve. The maintenance work on the 61 miles of fence, waterholes, roads, and homestead is ongoing and takes up much of our team’s time. An area known by us as “the bowl”, nestled at the base of mountains near the homestead, was sadly overgrazed by previous owners and as a result has erosion gullies. We have spent much time working on these, improving the retention of our topsoil and encouraging soil build-up in those gullies that have become deep. We built a garage at the homestead, using rock collected from the reserve, to house a refurbished army vehicle that we have purchased to use on the reserve roads.

3 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST ee

Financial Review

Fundraising is carried out by all members of our UK-based team (emphasis here in the UK and not overseas).

A designated reserve of £37,000 is in place, held for ongoing running costs and the development of the nature reserves. A designated contingency reserve of £30,000 is also in place to accommodate any emergencies. In all, this totals £67,000 as designated reserves.

The Trustees have also implemented a policy of building up reserves to fund future land purchases. The Trust also has projects in South Africa, including the purchase of more animals, land, and fencing. These projects will require significant reserves. The Trustees have assessed the major risks to which the Trust is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, Governance and Management

The Trust is governed by a Trust Deed dated 7 November 1991. The Trustees who served during the year and up to the date of signature of the financial statements were Mr I Scott, Mrs R Scott, and Mr J Brauner. New Trustees will be appointed by the current Trustees and are recruited for appropriate skills in conservation and research of endangered species.

Supplier Payment Policy

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Conclusion

Much of our work is long-term and ongoing, whether it is the management of nature reserves or education.

The Wildlife For All Trust is succeeding in its objective of conserving wildlife and wild habitats, especially through the acquisition and management of nature reserves. This practical work is supplemented by a range of educational work to reach a wider audience about the need for change and how this can be achieved.

The Trustees' Report was approved by the Board of Trustees.

Mrs R Scott Trustee Date 7/11/2025

4 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE WILDLIFE FOR ALL TRUST

I report to the Trustees on my examination of the financial statements of The Wildlife For All Trust (the Trust) for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the Trustees of the Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the financial statements to be reached.

Andrew Windsor FCCA

Dated: 31[th] October 2025

5 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

STATEMENT OF FINANCIAL ACCOUNTS

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Description Unrestricted
Funds
Designated
Funds
Total Total
2025 2025 2025 2024
Notes £ £ £ £
INCOME
Donations & Legacies 2 19,774 0 19,774 13,303
Charitable Activities 3 32,744 0 32,744 25,336
Investments 4 15,538 0 15.538 9,539
Total 68,055 0 68,056 48,178
EXPENDITURE
Charitable Activities 5 (33,931) 0 (33,931) (15,977)
Net Gains on Investments 9 95 0 95 18
NET INCOME / OUTGOINGS 34,219 0 34,219 32,219
Other (Losses) & Gains 10 (5.898) 0 (5.898) (9,361)
NET FUND MOVEMENT 28,321 0 28,321 22,858
Balances Brought Forward 914,925 67,000 981,925 981,925
Increase in Designated Funds 0 0 0 0
Balances Carried Forward 943,246 67,000 1,010,246 981,925

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

6 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

Description
~~a~~
~~rs ns~~ 2025
~~ns~~
2025
~~ns~~
2024
~~(~~
~~I~~
2024
~~a~~
~~es~~
~~es~~
~~rs ns~~
~~nD~~
~~es~~
~~ns~~
~~es~~
~~ns~~
~~(~~
~~es~~
~~I~~
~~es~~
~~es~~ Notes
~~rs ns~~
~~es~~
~~nD~~
£
~~ns~~
~~es~~
£
~~ns ~~
~~es~~
£
~~I~~
~~es~~
£
~~es~~
FIXED ASSETS
~~sD~~
~~nD~~
~~sD~~
~~nD~~
~~sD~~ ~~sD~~ ~~sD~~ ~~sD~~
Tangible Assets
~~sD~~
~~ee~~
11
~~sD~~
~~ee~~
~~nD~~
756,553
~~sD~~
~~ee~~
~~nn~~
~~sD~~
~~ee~~
763,306
~~sD~~
~~ee~~
~~sD~~
~~ee~~
Investments
~~ee~~
~~Rs~~
~~a~~
12
~~ee~~
~~nD~~
~~Rs~~
~~ns~~
327
~~ee~~
~~Rs~~
~~nn~~
~~ns~~
~~ee~~
~~Rs~~
~~ns~~
232
~~ee~~
~~Rs~~
~~(~~
~~ee~~
~~Rs~~
~~es~~
~~a~~
~~es~~
~~ns~~
~~nn~~
~~es~~
~~ns~~
~~es~~
~~ns~~
~~es~~
~~(~~
~~es~~
~~a~~ ~~ns~~ ~~ns~~ 756,880
~~ns~~
~~(~~ 763,538
CURRENT ASSETS
~~a~~
~~ee~~
~~ns~~
~~ee~~
~~ns~~
~~ee~~
~~ns~~
~~ee~~
~~(~~
~~ee~~
~~ee~~
Debtors
~~es~~
~~a~~
13
~~es~~
3,582
~~es~~
~~es~~
4,291
~~es~~
~~es~~
Bank & Cash in Hand
~~es~~
~~a~~
~~es~~

~~rs~~
249,784
~~es~~

~~rn~~
~~es~~
214,096
~~es~~
~~es~~
~~ars~~ ~~rs~~
~~rs~~
~~rs~~
~~rn~~
253,366
~~rs~~
~~rs~~ 218,387
~~rs~~
~~es~~ ~~rs ~~
~~es~~
~~rn~~
~~es~~
~~es~~ ~~es~~ ~~es~~
TOTAL ASSETS
~~a~~
~~a~~
1,010,246
981,925
~~a~~
~~ars~~
~~Rs~~ ~~Rs~~ ~~Rs~~ ~~I~~
INCOME FUNDS
~~ars~~
~~Rs~~
~~nD nn~~
~~Rs~~
~~nn~~
~~Rs~~ ~~I~~
~~rs~~
~~es~~
~~Rs~~
~~es~~
~~nD nn~~
~~ns~~
~~Rs~~
~~es~~
~~nn~~
~~Rs ~~
~~es~~
~~I~~
~~es~~
~~es~~
Designated Funds
~~es~~
15
~~nD nn~~
~~es~~
~~ns~~
~~nD~~
~~nn~~
~~es~~
67,000
~~es~~
~~es~~ 67,000
~~es~~
Unrestricted Funds
~~es~~
~~ns~~
~~es~~
~~nD~~
~~nD~~
~~es~~
~~nS~~
~~es~~
~~nS~~
~~es~~ ~~es~~
UK Activities
~~es~~
~~nD~~
~~es~~
~~nD~~
~~Gs~~
496,374
~~es~~
~~nS~~
~~es~~
~~nS~~
462,129
~~es~~
~~es~~
SA Activities
~~es~~
~~nD~~
~~es~~
~~Gs~~
~~rs~~
446,872
~~nS~~
~~es~~
~~rs~~
~~nS~~
~~es~~
~~rs~~
452,796
~~es~~
~~es~~
~~es~~ ~~Gs~~
~~es~~
~~rs~~
~~nD~~
~~es~~
~~rs~~
943,246
~~es~~
~~rs~~
~~es~~ 914,925
~~es~~
~~ee~~ ~~rs ~~
~~ee~~
~~nD~~
~~RD~~
~~rs~~
~~ee~~
~~rs~~
~~ee~~
~~ee~~ ~~ee~~
TOTAL FUNDING
~~es~~
~~nD~~
~~es~~
~~RD~~
~~es~~ 1,010,246
~~es~~
~~es~~ 981,925
~~es~~

STATEMENT OF SOURCE AND APPLICATION OF FUNDS FOR YEAR ENDING 31 MARCH 2025

~~a~~ Description 2025 2024
~~a~~
~~a~~
£ £
~~a~~
a
SOURCE (APPLICATION) OF FUNDING
~~es~~
~~es~~ ~~es~~
a Net Income / (Outgoing) of Resources 34,219 32,219
a Other (Losses) / Gains (5,898) (9,361)
a
a NET MOVEMENT IN FUNDS 28,321 22,858
a FINANCED BY:
a (Reduction) in Fixed Assets (6,658) 15,397
a Increase / (Decrease) in Debtors (709) (8,471)
~~a~~ Increase in Bank and Cash in Hand 35,688 15,932
~~a~~
a
Increase / (Reduction) in Creditors 0 0
a
a INCREASE IN ASSETS 28,321 22,858

Approved by Trustees on 7/11/2025

Mrs. R Scott

7 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

Trustee

1 ACCOUNTING POLICIES Charity Information

1.1 Accounting Convention

The accounts have been prepared per the Trust's governing deed dated 7 November 1991, the Charities Act 2011 and “Accounting and The Wildlife For All Trust is an unincorporated charity governed by a trust deed dated 7 November 1991.

Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The Trust is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, and modified to include the revaluation of investments and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

The trustees have assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern.

At the time of approving the financial statements, the trustees believe that all appropriate measures have been or will be taken to ensure that the Charity will be able to continue its operations for at least the next 12 months and thus conclude that the going concern basis remains appropriate.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in

8 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

the notes to the financial statements.

ACCOUNTING POLICIES (Continued)

1.4 Income

Income is recognised when the Trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Trust has been notified of an impending distribution, the amount is known, and receipt is expected.

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. All costs have been allocated to activities on a basis consistent with the use of the resource.

1.6 Tangible Fixed Assets

Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings 2% straight line Plant and machinery On UK assets 10% reducing balance basis. On South African assets at varying rates dependent on the useful life

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognized in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs and are subsequently measured at fair value at each reporting date. Changes in fair value are recognized in net income/(expenditure) for the year. Transaction costs are expensed as

9 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

incurred.

ACCOUNTING POLICIES (Continued)

1.8 Impairment of Fixed Assets

At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment or loss (if any).

1.9 Cash and Cash Equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial Instruments

The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all its financial instruments.

Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic Financial Liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

10 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

ACCOUNTING POLICIES (Continued)

1.11 Foreign Exchange

Transactions in currencies other than pounds sterling are recorded at an average rate of exchange calculated for the reporting period. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2.0 Donations and Legacies

2025 2024
£ £
Donations and Gifts–Individuals 2,990 620
Donations–Gift Aid 16,784 7,683
Donations–Charitable Trust 0 5,000
19,774 13,303

3.0 Charitable Activities

2025 2024
£ £
Ancillary Trading & Other Income 32,744 25,336

4.0 Investments

Unrestricted Funds 2025 2024
£ £
Interest & Dividends Receivable 11,831 9,539
Other Income 3,707 0
15,538 9,539

11 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

5.0 Charitable Activities

Description South Africa
and Field
Trips
UK Site
Expenses
Total Total
2025 2025 2025 2024
£ £ £ £
Depreciation and Impairment 11 6,742 6,753 8,343
Office Expenses 1,733 380 2,113 635
Animal Food 0 285 285 304
Insurance 605 0 605 574
Telephone 312 1,914 2,226 619
Site Expenses (inc. water) 1.729 3,327 5,056 2,902
Light and Heat 2,166 0 2,166 1,987
Travel Expenses 3,213 10,071 13,284 7,383
Other South Africa Expenses 1,444 0 1.444 4,418
Sale of Game 0 0 0 (11,188)
11,212 22,719 33,931 15,977

6.0 Description of Charitable Activities

South Africa and Field Trips

The costs relating to South Africa and field trips represent the costs of the upkeep and maintenance of the reserve.

7.0 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed any expenses.

8.0 Employees

The average number of employees during the year was:

2025 2024
Number Number
Total 0 0

There were no employees whose annual remuneration exceed £60,000.

9.0 Net Gains on Investments

Unrestricted Funds 2025 2024
£ £
Revaluation of Investments 95 18

12 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

10.0 Other Gains (or Losses)

2025 2024
£ £
Foreign Exchange (Losses) / Gains (5,898) (9,361)

11.0 Tangible Fixed Assets

Land and
Buildings
Plant and
Machinery
Total
Cost £ £ £
At 1stApril 2024 817,365 93,801 911,166
Additions 0 0 0
At 31stMarch 2025 817,365 93,801 911,166
Depreciation
B/F 1stApril 2024 75,368 72,492 147,860
Charged in the year 4,611 2,142 6,753
C/F 31stMarch 2025 79,979 74,634 147,860
Net Fixed Assets 31stMarch 2025 737,386 19,167 756,553
Net Fixed Assets 31stMarch 2024 741,997 21,309 763,306

12.0 Fixed Asset Investments

Listed
Investments
£
Cost or valuation
At 1 April 2024 232
Valuation changes 95
At 31 March 2025 327
Carrying amount
At 31 March 2025 327
At 31 March 2024 232

13 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

13.0 Debtors

2025 2024
Amounts falling due within one year £ £
Other Debtors 3,582 4,291

14.0 Creditors

2025 2024
Amounts falling due within one year £ £
Other Creditors 0 0

15.0 Designated Funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at
1 April 2023
Balance at
1 April 2024
Balance at
31 March 2025
£
£
£
Balance at
1 April 2023
Balance at
1 April 2024
Balance at
31 March 2025
£
£
£
Balance at
1 April 2023
Balance at
1 April 2024
Balance at
31 March 2025
£
£
£
Balance at
1 April 2023
Balance at
1 April 2024
Balance at
31 March 2025
£
£
£
Development reserve 37,000 37,000 37,000
Contingency reserve 25,000 30,000 30,000
62,000 67,000 67,000

The development reserve of £37,000 has been established for on-going running costs and development of nature reserves.

The contingency reserve of £30,000 has been established to cover emergencies.

16.0 Related Party Transactions

There were no disclosable related party transactions during the year (2024 - none)

14 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr I Scott
Mrs R Scott
Mr J Brauner
Charity Number 1006174
Principal Address The Oasis
Highbrook Lane
West Hoathly
East Grinstead
RH19 4PL
Independent Examiner Mr A. J. Windsor FCCA
27 Darent Close
Stone Cross
Pevensey
East Sussex
RH12 5PW
Bankers NatWest
Business Centre
1 Muster Green
Haywards Heath
West Sussex
RH16 4AP
Website Address wildlifeforall.org

15 | P a g e

CHACHARITY REGISTRATION NO: 1006174

THE WILDLIFE FOR ALL TRUST

16 | P a g e