Charlty number 1013816
BASC WILDLIFE FUND CHARITY
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
WR
Partners
Protecting your future.

BASC WILDLIFE FUND CHARrrY
CONTENTS
Page
Reference and adrnlnEstratlve details of the Char5ty. its Trustoes and advisers
T￿￿180$. report
Indop8ndont examlnets report
Statement of financlal activities
Balance sheet
Notes to the flnanGlal statements
9-18

BASC WILDLIFE FUND CHARrrY
REFERENCE AND ADMINISTRATNE DEfAIL8 OF THE CHARrrY. rrs TRU8TEE8 AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
C J Bedell, Chair
E G Ca￿￿rOn (r8sioned 22 March 2023)
C Sadler {reBlgn8d 22 March 2023)
J Bracegirdle (resigned 22 SpptembBr 2023)
R Heam (resigned 14 FebTuary 2024)
B Johnson
D Stevrart
J A Hark)w (appolnted 22 March 2023)
R G Wllllam5 (appointed 22 Mar¢h 2023)
J R Blshop (appolnted 1 January 2024)
Charlty reglslèred
number
1013816
Prlnalp41 office
arford Mlll
Rossett
LL12 OHL
Accountsnls
WR Partners
Charlered Accourtsnts
Belmont House
Shrewsbury Bu5ine55 Park
Shrewsbury
Shropshlre
SY2 6LG
Bankers
National Westminster Bank PIC
33 Lord Street
Wrexham
LL111LP
Page 1

BASC WILDUFE FUND CHARITY
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees presenl thEir annual report together wlth the flnanGlal slatemenl5 of the Charfity for the year from 1
January 2023 to 31 December 2￿3.
Thg Trust is an unincorporated charily consllluted under a Trust deed dated 16 July 1992 and Is a regislered
charily, number 1013816.
The Charity Is run on a daty basis by staff employ8d by the BTllfsh Assod8tlan for Shooting and Conservatlon;
thBse comprlse the Director of ConseNation and other members of the conservatlon and land manBgement
department, BASC Head of FinBnce and members of the acuounls department and a secrelary as well as
member8 of th& media an(1 communications team. BASC staff acl under Ihe directions ol the trustees and th8
transactlons were authorjsed by Mrs Carollne Bedell BASC'S Executive Dlrector of Conservation. No charges
are made for these services.
Th8 Trustees alm to meet thre8 tImes a year to aulhorlse appllGations for assistance and to mDnltor the progress
of the Cherlty. Other and urgent buslness ts dealt wlth by correspondence. Trustees are selected by personal
r2commendation and then 8pproved by th8 Other TwBlees.
Objeetlves and acljvities
a. Policies and objectives
The objects of lh8 BASC Wlldlife Fund Chariiy are to recpjlve granls arKI donatlon8 from Indlviduals as well as
govemmenlal and other charltable bodies, and to afJmln15ter grants to ass151 and support educallonal and
research projeols relevant to wildlife conseNatlDn In the UK and overseas.
In setting objeclives and plannlng for activilles. the Twstees have given due consideration to general guidance
publtshed by Ihe Charty Commlsslon relallng to pubfiG benefit. including the guldance 'Publlc benerrt., Nnnlng 8
thaTtty (PB2)'.
b. Slrateg*s for a¢hlevlng obleGtlve5
The BASC Wildlife Fund Charily was constituled by a deed ol trust dale(1 16 July 1992 al the wish of th8
mernber8 of the British Association lor Shooting and Conservation (Eqsc"). Ihe charity was previousty known
as The Wlldllfe Habitst Chariiable Tru51.
The main object of the Charily IS to e81ablish. support and maintain special protection areas for th& conservation
and control of wlldlife and Iheir habitat. It is also concerned wlth wlldllfe educauonal studles, the promotion Df
conservalion and assoLialed research.
The obles15 of the Chzrbty ere malnly achieved by making grants and loans to Drgani5alions, local, national and
inlernational, which th&n go on to supervise projecis 81 a Ioc81 level.
c. Grant4naklng pollcles
The Charity invites applications for assislance by advertlsing its existence through BASC publications. the BASC
websit8 and through garne fairs and related counlTrside events.
The Tru5tee5, who ￿Search Ihem wli h the asslstance of BASC staff. consider all granl applicatlons. Granls may
be made a8 conltibutions toward5 tho Cost of conservatAon prolecls in the UK or oversea5. as contributions to the
purchase by other organ5satlDns of land to be used by them for con5ervatron or research and educational
purposes, or as loans to organi58tion5 Wishing to purchase such land.
Page 2

BASC WILDLIFE FUND,.CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
AGhievements and perfonnance
a. Maln achlevements of the Charity
The Trustees wlll continue in their aim to ralse awareness Df the charity both in the UK and overseas and in so
dolng lo expand both its income generating and conservalion support activities. In 2023, they made approache5
to UK and over58as organisations inviting applicalions for grants.
b. Review of actlvltles
In 2023. the Charfty made awards of over £50,000 A grant of £3.000 was made to Derrylin Wildlowlers club for a
contlnulng Breeding Waders project. £25,000 to the Moorland Association to support their Hen Harrier Brood
man8gement trial. £589 was granted to B8rton 8nd Humber WSldfowlers for an ecology survey. £20,000 to BASC
Capercaillle Restoration project and £5,000 Lough Ern Wildfowlers .
Durlng the year the Charity received investmenl income of £6.738 (2022 - £1,689).
Flnanclal revlew
. Going concern
After maklng appropriale enqulries. the Trustees have a teason8ble expaclation that the Charity has adequate
r850urc8s io continue in operational existence for the foreseeable future. For this reason, Ihey continue to adopt
the going concern basis in preparing the financlal statements. Further details regarding the adoplicn of the going
concem basis Can be found in the accounting policies.
b. Reserves pollcy
The Trustees are adopting a careful approach to the retention of reserves slnce they recognise that the planned
expansion of the Charity will initially require the application of reserles. They are concerned that during this tim8
the Charlty holds sufficient funds to cover management. administration and support costs and to respond lo
etnergency applications fur grants that may arise from time to time. The reserve policy was updated In 2019 and
revlewed and updated annually.
The free reseNes of the Charity for the year ended 31 December 2023 are £277,057 (2022: £318,174)
c. Materlal Investments policy
There are no restrictlons on the Charity's powers to Invest. The Investment pollGy Is to obtaln Ihe best PDsslble
return on funds while ensuring their reasonable security and maintaining them as readily acce55ible.
d. Principal risks and uncertalntles
The Trustees have identified the major slrategic, business and operational rlsks that Ihe charity faces and
confimi that these are monitored on a regular basis.
Page 3

. BASC WILDLIFE FUND CHARITY '
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
structure. governance and management
a. Constltutlon
BASC Wildlife Fund Charity is a registered chanty, number 1013816, and is constituted und8r a Trusl deed.
b. Melhods of appolntment or electlon of Trustees
The management of the Charity Is Ihe responslbilily of the Tru5lees who are elected and COwOPted under the
term5 of the Trust d88d.
Statement of Trustees. responslbllitles
The Trustees are responslble for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Klngdom Accountlng StandaTds (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to p￿pare financlal statements for
each financial which give a true and fair view of th8 State of affalrs of the Charity and of ils 5ncoming resources
and appllcatlon of resource5, including its income and expenditure, for that period. In pr8paring these financial
statements. the Trustees are required to:
seleGt suitable accounting policies and then apply them conslslently,.
observe the methods and principles of the Charities SORP (FRS 102):
mak8 judgments and accounting eslimates Ihat are reasonable and prudent;
state whelher applicable UK Accounling Slandard5 (FRS 102) have been followed. subjecl to any material
departures disclosed and explained in the financial statements;
prepare the finandal stslements on Ihe going concem basis unless it is Inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequale accounllng records thal are sufficient to show and explaln
the Charitys transactions and disclose with Teasonable accuracy at any time the financial position of th8 Charity
and enable them to ensure that the financial statements comply with Ihe Charities Act 2011, the Charily
(Accounts and Reports) Regulations 2008 and Ihe provislons of the Trust deed. They are also respDnsible for
safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other Irregularitles.
Approved by.order of the mernbers of the board of Trustees and signed on their behalf by:
C J Bedell
Date: 23rd September 2024
Page 4

BASC WILDL.IFE FUND CHARITY
INDEPENDENT. EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examlneffs Report to the Trustees of BASC Wlldllfo Fund Charfty fthe Charlty)
I repart lo the CharKy Trustees on my examinatipn of the accounts ol the Charity for the year ended 31
DeCefflb￿ 2023.
Re6pon61bllltl&s and Bas18 of Roporl
As Ihe Trustee5 of the Charity you are responslble for the preparatlon of Ihe accounts in accordance with the
r8qulrern8nts of the Charilles Act 2011 (the 2011 Act,).
I report In respect of my examlnptlcln of the Charfvs accounts carrled out under sectlon 145 of the 2011 Acl and
in carrying out my examinalion I have followed th& applicable Dir£clioll5 given by th8 Charity ComrnissiDn under
sectlon 145(5){b) of the 2011 Acl.
Page 5

, BASC WILDLIFE FUND CHARITY
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Indèpendent Examiners Statemenl
Yf)ur attention is drawn to the fact that the Charity has prepared the accounls in accordance with Accounling and
Reporting by ChatitiBS: Statement of Recomrnended Practice applicable to CharIt￿S preparing Ihelr accounts In
acccrdance wlth tha Flnanclal Reporting Standard appllcable In the UK and RepubSlc of Ireland (FRS 1021 In
pweferen¢e to the Accounling and Reportlng by Charities.. Statempnt of Recommended Practlce issued on 1 April
2005 which 15 relefred lo in the exlant regulatlons bul has been withdrawn.
l understand that this has been done In order for the acrnunts lo provide a Inje and falr vlew In accordance wlth
the Generally Accepted Accounting Practice effeclive for reporling perTods b6ginning on or after 1 January 2015.
I have completed my 6xamlnatlDn. I confirm thal no matters have come to my atlention In connection with the
examln81ion givlng me cause to believe Ihat in any material ￿SpeCt.
accounllng r8cord8 were nol kept In respect of the Charity as required by sediDn 130 of the 2011 Acl; or
the accounts do not aGCOTd with those records: or
the accounts do not comply with Ihe applicable requlrements conceming ihe fom and content of
account5 set out in the Charities (Accounts and RepoTls) Regulatlons 20D8 othar than any requlrem2nt
that the accounts glve a 'true and falrf VIBW whlGh Is nol 8 matter consldered as part of an Independenl
examination.
I have no concerns and have come across no other matters in connectlon with the examinalion to which
attenlir)n 6hould b8 drdwn in this reFx)rt in order to 8nabl8 a proper understanding of Ihe accounts tc be reached.
This report is made solely to the Charitls Trustees, as a body. in accordance with Part 4 of tho Charilies
{Accounts and Reports) Re9ulations 2008. My Work has been underlaken so thal I mighl stale to the Ch8ritys
Trustees those matters l am réquiréd lo slate lo Ihem in an Independenl ex8mlnefs report and for no olh8r
purpose. To the fullest exieni permltled by law. I do not accepl or assume responsibility to anyone other Ihan Ihe
Charlty and the Charitys Truslees as a body, for my work or for this report.
Signed..
S J Tweedle
Dated:
SOtWzoz*
Bsc FCA DChA
WR Partners
Chartered Accountsnts
Belmont House
Shrewsbury Buslness Park
Shrewsbury
Shropshlre
SY2 6LG
Page 6

BASC.WILDLIFE.FUND CHARITY..
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted Unrestrlctsd
fund5
funds
2023
2023
Totsl
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
Investments
110,135
6.73B
110,135
6,738
154293
1,689
Total Income
116.873
116,873
159,982
Expenditure on:
Charilable activities
62,683
62,683
66,388
Total expenditure
62,683
62,683
66,388
Net movement in funds
54,190
54,190
93,594
Reconciliation of funds:
Total funds brcughl forward
Net movement In funds
94,500
430.306
54,190
524,806
54,190
431,212
93.594
Total funds carrfed forward
94.500
484,496
578.996
524,806
The Stalement of FinanGlal Actlvltles includes all galns and losses recognised in the year.
The notes on pages g to 18 fomi part of these financial statements.
Page 7

BASC WILDLIFE FUND CHARITY
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Flxed assets
Intangible assets
10
137,382
137,382
137,382
137,382
Current assets
Debtors
118,882
326,306
67.639
321.923
Cash at bank and In hand
445.188
389,562
Credilors: amounls falling due wilhin one
year
12
{3,574)
(2. 138)
Net current assets
441,614
387,424
Total asset5 less current liabilities
578,996
524.806
Net asset5
578,996
524.808
Total net assets
578,996
524.806
Charlty funds
Restricted funds
Unrestrlcted funds
13
94.500
484.496
94.500
430.306
13
Total funds
578,996
524.806
The financial statements were approved and authorised for issue by the Trustees and slgned on Ihelr behalf b￿.
C J Bedell
Date: 23rd September 2024
The notes on pagas 9 to 18 fomi parl of these financial statements.
Page 8

- 'BASC WILDUFE FUND CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
General Informatlon
BASC Mldlrfe Fund Charlty was ￿nstItuted by a Dged of Trust dated 16 July 1992 at the wish of tl
members of the British Assoclatlon lor Shootirrfj and Conservallon ( BAS￿).
Accountlng polkles
2.1 Basls of prep3r4tlon of finanelal statements
The financlal stal8ments hava b88n prepawed in accordan￿ with the ChaTities SORP (FRS 102) -
Accounting'and Reporting by CharlUes- Slatement of Recomrnended Pracllce applicable lo charltles
pteparlng their accounts in acc£Ydance wlth the ￿Nancial Reporting standa￿ applicable In tho UK
and Republlc of Ireland (FRS 102) (effectlve 1 January 2019), the Financl81 Reporting Stsnd8rd
8ppllcable In Ihe UK and RepubllG of Ireland (FRS 102) and the Cha￿ties Act 2011.
Th& flnanclal statements have been pr8pared to give a 'true and faif view an(5 have departed frorn
the Charlties (Accounts and Reports) Regulations 2008 only to Ihe èxtenl required to provide 8 Iru8
and falrf vlew. Th15 departure has Involved followin9 th& Charftles SORP (FRS 102) publlshpd In
October 2019 rather than th8 Accounting and Reportlng by CharWe5: ststsment of Recommended
PractlGe effoctlvg from 1 Aprll 2005 whlch haB slnco b8en withdrawn.
BASC Wildlrfe Fund Charily meels the definiuon of a publlc benefft enuty under FRS 102. Assets and
118bilities are Inltially reoognlsed al hislorical cost or trarr3actK)n value Unl￿38 Otherwise stsled in the
r818vant accounting poll￿.
2.2 Income
All inccme is recognlsed once the Charlty has entitlern8nt to th8 InGom8. il Is probab18 that Ihe
Incoma will be receivèd and the amount of income receivable can be measured rellabfy.
Income tax recoverable In relatlon to investment Income Is recognised at the tlm8 th8 inveslmenl
income is r8C8iVBbl8.
13 Expanditure
Expenthture Is recogn￿ed once the￿ is a legal or constructive obllgalion to Iransfer economic benefrt
to a thlrd party, It Is probable that a transfer of economic beneffts will be required in selllement and
the arnount Df Ihe obligation can be measured rellabty. Expenditure Is classified by aciivity. The costs
of ea¢h activlty are rnade up of the total of direct costs and shared cosls. inGludlng support costs
involved In undertaklng each aotlvSty. Dlrecl costs attribulab18 to 8 5inglg actI￿ty are allocated dlr8CtIy
to that activity. Shared costs thlch conlribute to more Ihan One actlvlty and support costs whlch are
nol atlrtbulable to a single a￿￿ty are apportloned belween Ihose actlvllleB on B basls conslstent wlth
the use of resources.
Expendlture on charitable activities Is Incurred on dlrecuy undert8klng the erlfvltles whlth further the
ChaF5ty's objectives, as well & any assoclated SUPPDrt ¢￿ts.
Grants payable are charged In the year when the offer is mBde except In those (xses where the offer
is condlllonal. suth grants belng recognlsed 85 expenditure when the CDndltlons attaching are
fulfilled. G￿nts offered Subject to conditions whTch have not be8n met at th8 year end are noted as
commltmenL but not 8ccrued 8s expendilure.
All 8xp8nditure is inclusive of Itrecoverable VAT.
Page 9

BASC WILDUFE FUND.cHA￿Ty
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
AccountTng pollcles (contlnued)
2.4 Interest recelvable
Interest on funds held on deposit is Included when receivable and Ihe amount can be measured
rellably by the Charity: Ihls Is nomally upon notiflcation of Ihe interesi paicl or payable by the
iristttulion with whom Ihe lunds are deposlted.
15 Intangible assets and arnortlsatlon
Inlenglble assets are stated in the balance Sheel at thelr gross cost to Ihe Charity. The intanglble
assets comprlse5 SPQrting rlghts. the cost of whlchls not amortised In Iha accounts on the ba618 that
as a Tight over the land it has an indefinite useful econmonic lile.
2.6 Debtors
Trade and olher debtOTS are teD￿nised at Ihe 5etUement arnount after any trade discount Dffered.
Prepayments 2r8 valu8d al the amount prepald net Df any trdde di5counls due.
2.7 Cash at bank and in hand
Cash at bank and In hand Indudes cash and short-temi hlghly Ilquld inveslrnenls wlth a short maturily
Df Ihree fftonlh5 or less from Ihe date of a(4uisition or opening ofthe deposit or similar accounL
2A Llabllltles and provisions
Liabilities are recognised when Iherè is an obligabon at thg Balance shBet date as a result of a p8sI
event, il is probable that a transfer ol ecorKJmic benefit wlll be required In settlemerrt. and the amounl
of Ihe Settleme￿ ¢an be estlmated rellably.
LiabS1ilies are recognised al the amount thal the Charity antiapates it will pay to setlle the debt or Ihe
amDunt tt has recei￿d a$ advanced payments for the goods or serviGe5 It must provide.
Provision5 are measured 8t the best esllmate of the amounts required lo setlle the obllgallon. Where
the effect of the ￿rne value of money Is material, the pTovi5ion is based on Ihe pre5enl value of those
amounts, discounted al Ihe pre-tax discount rdte that refiects the risks specific to the li8bility. The
unwinding of Ihe dlscount is reGognised In Ihe Statement of fin8ncl81 actlvlliès 8$ a finantè cost.
2.9 Flnanolal instrumenfs
The Ch8rfty only has fln8nclal assets and financlal Ilab51itles of a klnd Ih8t Quality as basic ff nanclal
insttumenls. Basic financial Inslfument8 are initially recognised at transaction value and subsequently
mea5uwed at their settlement value.
Page 10

BASC WILDLIFE FUND CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting pulicies (continued)
2.10 Fund xcountlng
General funds are unrestricted funds whlch awe available for use at tho dlscrelion of the Trustees In
furtheran(t of the general objectives of the Charity and which have not been designated for other
purposes.
Dèsignaled fijnds comprise unrestrktsd funds that hav8 be8n set asld8 by the Trustees for particular
purposes. The aim and u8e of eath deslgnated fijnd Is set oul In the noles to th9 financial
statements.
Restrlcted funds are fund5 which are to be used Sn accordan￿ with speclllc r8strlctlons lrnposed by
donors or whlch have been ralsed by Ihe Charity for particular purposes. The costs Df ralslng a
adminislering such furKls are charged agalnst Ihe specafic fuTHI. The aim and use of each reslrfcted
fund is sel out In tha notes to the flnanclal stslements.
Investment incDm< galns and It)SS8s are allocated lo th8 appropriate lurKI.
Income from donatlons and legacles
Unrestricted
lunds
2023
Total
funds
2023
Total
funds
2022
Donations
110,135
110,135
158,293
Investment income
Unre5trfctèd
funds
2023
Total
fund5
2023
Total
funds
2022
Flenl of shooling rights
Bank Interest
1.QOQ
5,738
1,000
4738
1,000
689
6.738
6,738
1,689
Page 11

BASC MLDUF.E FUND CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analys18 of grants
Grarts to
Institullons
2023
Total
funds
2023
Total
ftinds
2022
Grarrts to environmental groups
53.589
53.589
61,646
The Charity has made the foll0v￿ng material grants to institution8 during the year.
2023
2022
Name of Institutlon
BASC C8perc2illie RaStor8t￿n
Barton & Humber WF
Barton & Humber Eco Survay
Moorlands Assoclation
L¢ugh Em WF
Derrylin Wildfowl8rs Club
Swlnlon Estate
Preston & Districl WIF Acoxlstlon
Lilhuania
20￿00
4790
589
25.000
S,ODO
31100
2&000
aooo
4165
21666
25
53.589
61.646
S3,￿9
61.646
Analysis of expendbture on charitable actlv5ties
Summary by fund type
Unrestrfcted
funds
2023
Total
2023
Total
2022
Charftable actlvities
62,683
62.683
Total 2023
e2.683
62,683
66,388
Page 12

BASC WILDLIFE FUND CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
An8lys15 of expendlture by act￿ttle￿
fundlng of
actlvltles
2023
Support
costs
2D23
Total
lunds
2023
Total
funds
2022
Charitsble acllv511es
53.589
9,094
62,683
66.388
Totsl 2022
61,846
4, 742
66,388
Analysls of support costs
Total
funds
2023
Total
funds
2022
ActMtIp5
2023
Slie vlsit exppnses
Professional fees
InsuranGes
Management & administratlon of the th8rity
1.157
6,496
1.209
232
1.157
6A96
1309
232
221
4096
1,127
298
9.094
9.094
4742
Ind8p8ndent examlnevs remuneratlon
The indeppndent examlnels r8muneration amounts to an independent examlner f88 of £935 PQ22
- £850), and accounts preparation of £935 (2022- £ -).
Trustees. remuneratlon and expen69S
During the y88r, no Trustees recelved any remuneratton or othor beneltts {2Q22- £NIL).
During the year ended 31 December 2023, no Trus188 expenses have been incurred {2022~ £NIL).
Pag8 13

BASC WILDLIFE FUND CHARITY
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 DECEMBER 2023
10. Intsnglblo Bssets
Shootlng
Rights
Cost
At 1 January 21r23
137,3B2
At 31 DecFmb?r 20rJ
137,382
Not book value
Al 31 Dècember 2023
137,382
At 31 December 2022
t37,382
In 1998 the Charity purchased the sporting rights over 527 acres at Ballysculllon Park, Lough Beg Natlonal
Nature Reserve In Northern Irelend. The purchase was financed by charity funds of £42,882 and a grenl
from the Environment and Herikge Service In Northem Ireland of £94.5DD. Th8 granl is subject to
repayment if the rigms are d15PDsed of and accordlngly has been treated as a restrfcted capilal fund.
The Charity grants licences to IDcal shootlng clubs at below the commercial rate in return for those dub5
Carrying out the local management of the sportlng rlghts.
Th8 Charity requlres Ihe wriuen consent of fhe Envlronmeni and Heritage se￿iC8 to vary Ihe purposes to
wNGh the shootlng rTghts are pul, and on Ihls basls the Bssel is consldered to be a restrlded asseL
11. Doblors
2023
2022
Due after more than one year
Other deblois
Prepaymenls and 8¢¢rued incomg
53,310
1.098
59,98Q
989
54A08
60,969
Due wlthln one year
Other deblors
Prepaymenls and accrued Incom8
Tax Tecovereble
Grant5 recelvabl&
13,340
1.100
6,670
50.000
118,882
67.639
Page 14

BASC WILDLIFE FUt4D CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
12. Cred5tors'. Amounts falllng due WithlTh one year
2023
2022
Other creditors
Accruals end deferred incom8
1.330
2,244
12
2.126
3,574
2.138
Page 15

BASC WILDLIFE FUND CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13. Stateménl of lund5
Sl&tement of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Transfers
Inlout
Income Expendilure
Unro5trfcted fund5
Deslgnaied lunds
Conllngency Fund
Grants awarded - not yet Paid
24.864
106,621
44.386
62,235
69250
62,235
131,485
General fund5
General funds
361.056
116,873
(62,683)
162,235)
353,011
Total Unrestrictsd funds
430.306
116A73
I62.￿3)
484,496
R¢5tricted funds
Shootlng rights fvnd
94,500
94,500
Tolal of funds
524.8L16
116￿73
(62.683)
578,996
Dèslgnated Funds
During the yeor 2023, grdnts awarded bul not yet pald amounied to £106.821 and a rEview concluded
Ihat an addillDnal £24.864 would ba requlred to be set asld8 as dlscharge costs and legal oblEgalions
should Ihe Charlty be wound up.
Reslrfcted Funds
The restrlcted fund r￿r&sentS a granl receiv8d from th8 EnviTt)nmenl and Herilage Service io purchase
sporting rlghts al Ballysculllon Park The grant Is subject to reayment if the rights are dlspcsed of and
henGe i5 treated as a Te5tricted fund.
Page 16

BASC WILDUFE FUND'.CHARITY
NOTE8 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11 StatemBnt of funds (conllnuod)
statement ol funds . prlor year
Balance at
31
Transfers D8C8llFbef
In/out
2022
8818nc8 ar
l January
2022
Incomg Expgndllure
Unrnslrfcted furKIs
Deslgnated lunds
Deslgnated Funds- all funds
Crjnllngency Fund
Grants awarded- nol yet pald
221,040
(221,040)
24,864
44.386
24,864
44.386
221,040
(151, 790)
69,250
Genoral funds
Gener81 funds
115.672
159,982
(66,388)
151.790
361.056
Total Unrestricted funds
336,712
159,982
(68.388)
43Q306
Restricled fund8
Shooting rights fund
94.500
94.500
Total of funds
431,212
159,982
(64388)
524,806
Page 17

BASC WILDLIFE FUND CHARITY
NOTES TO THE FINANCIAL STATEPAENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
14. Analys15 of net assets between funds
Analysls of nel assets between funds - Gurrenl year
ReBtrlcted Unreslrlcled
lunds
fund
2023
2023
Total
nds
2023
Intangible fixed assets
Debto￿ due after more Ihan Dn8 year
Current assels
Credltors due wlthln one year
94.500
42,882
54,408
390,780
(3,$74)
137,382
54408
390.780
13,5741
Total
94.500
484.496
578,996
Analysls of ngt a650ts botween fund5 - prforyear
Restiict8d Unrestricted
funds
funds
2022
2022
Total
funds
2022
Intangible fixed asseis
Deblors due after more Ihan one year
Currenl assets
Creditats due wilhln One year
94,5QO
42,882
60.969
328,593
(2,138)
137.382
60.969
328.593
f2,138)
Total
94,500
430,306
524,806
15. Related party transactlon6
2023
2022
BASG
50.000
50,000
A £50.000 grantfrcm BASC was reGelvable at 31.12.23. and InGluded In Income and debtors.
Page 18