THE RAPTOR FOtTNDATION
ANNUAL REPORT AND FfNANCIAL STATEMENTS
FOR ThE YEAR ENDED 31ST MAY 2024

THE RAPTOR FOUNDATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MAY 2024
CONTENTS AND LEGAL AND ADMINISTRATIVE ￿FORmATIoN
CONTENTS
PAGE:
Tr￿Stee5 Report
Independent Examin¢TS Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-14
TRUSTEES.,
MT Russell Hirst
MT Paul Frost
MT Graham Wesson
CHIEF EXECUTIVE:
MTS Elizabeth Blows
CHARITY NUMBER..
1042085
PRINCIPAL ADDRESS..
The Heath
St Ives Road
Woodhurst
Huntingdon
PE28 3BT
INDEPENDENT EXAM￿ER.,
Ian Shipley FCCA
For and on behalf ot:
Prentis & Co LLP
Chartered Accountants
& Independent Examiners
115c Milton Road
Cambridge
CB4 IXE
BANKERS..
National Westminster Bank PIC
92 High Street
Huntingdon
Carllbridgethir¢
PE29 3DT
The Co-operative Bank PIC
l Balloon Street
Manchester
M60 4EP
Barclays Bank PIC
12a Market Street
Saffron Walden
Essex
CBIO IHR

THE RAPTOR FOUNDATION
PAGE I
F￿￿ANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MAY 2024
TRUSTEES, ANNUAL REPORT
The Trustees present their annual report at￿ f￿￿1claI statements for The Raptor FoLLndation for the year endod 318t
May 2024.
The Trustees are responsible for preparing the TTustses' Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting
Practice).
The law appliuable to charities in England and Wales requires tbe Trustees to prepare financial statements for each
fllW]cial year which give a true and faAr view of the state of affairs of the charity and of the incotning resources and
application of resources of the charity fur that year.
In Preparing these fmancial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principals in the Charities SORP 2019 (FRS 102),
make jtTdgements and estimates that are reasonable and prudent;
state whether applicable ￿counting standards have been followed, subject to any material departures disclosed
and explained in the financial statements" and
prepare the financial statements on the going concern b￿18 unless it is inappropriate to presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any
time the financial position of the Ch￿￿ty and enable them to ensure that the fU￿1claI statetD¢nts comply with the
Charities Act 2011, th¢ Charity (Accounts and Reports) Regulations 2008 and the Provisions of the Trust Deed. They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the wevention
and detection of fraud and other irregularities.
OBJECTIVES AND ACTIVITIES
The principal activity of the charity in the year under review was the rescue and care of sick and injured birds of prey?
tog¢ther with the advancement of education by research into the care and rehabilitation of birds of prey and publishing
the results of such research.
The Trustees have paid due regard to guidance issued by the Charity Comtnissioll in deciding what activities the
charity should undertake.
ACHIEVEMENTS AND PF.RFORMANCE
The charity pmvides a 24-hour) year-round, emergency s¢rvi¢e for the resuue of bir(ts of prey. The centre provides
treatsnent, rehabilitation and, where possible, release of wild native raptors. In addition of the wild birds, the charity
also provides care for both native and non-native species of captiv¢ bred birds of prey. These come from various
sources. including cru¢lty oases, illegal import seizures. escaped birds whose Owne￿ cannot be traccd and unwanted
pets.
The charity has continued with its rescue and rehabilitation of birds of prey, and this year redesigned and rebuilt some
new aviaries to accommodate them. Our new exl)ibit 15 doing well and has been a great additton to the c¢ntr¢, We
are also planning a redevelopment and redesign of SOTne of the existing aviarÉes An the main centre which Iiave been
up for over 25 years, tsking into consideration the species to be housed and whether they are to be a bTeeding pair.
Ideally, we would look at species that are of concem and vulnerable.
The visitor centre is open all year round for the public to view the collection of birds of prey and animals. Throughout
the day thore are flying displays and talks in the Teptiie house. These talks are aimed at not only entsrtaining the
visitors. buÉ also educating them oll how the birds and 8nimals live 8fLd behave in the wild, and raising awareness of
key conservation issues.

THE RAPTOR FOUNDATION
PAGE 2
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024
TRUSTEES, ANNUAL REPORT
The ch￿lty is committed to education at all levels. For children, educational talks and demonstrations aimed at each
key stage are provided at the centre, in schools and at other establishments. For those that wantto be actively involve
we otyer work experience and volunteering opportunities in which applicants would gain a fuller knowledge and
understanding of training, all aspects of caring for all the animals currently in our care, including handling &nd flying
the birds. At a higher level, the charity provides work placements for college and veterinary student5 for general
animal husbandry and also specific medical care of raptors.
The charity is involved with conservation work, in the local area and also with national organisations, aimed at
improving babitats and providing nesting sites for th¢ wild population of birds of Prey. The centre is involved with
general conservation work for natural floTa and fauna. We are continuing to monitor our goat moth population and
ensuring that their nesting sites are not disturbed. The charity is looking at other ¢ons¢rvation projects here and abroad
and are currently in talks wAth Little Firefac¢ project in Endia and are working with Project Lugger in the UK,
ro
ectlu
er.com Vulture Awareness in Africa, India and Pakistan which is led by the Hawk Conservancy In
Handover to raise funds through the sale of wristbands and conducting educational tallcs h¢re in the UK about the
plight of this bird in its native country.
The charity is sÉaffed by a small team who are supported by a large group of volLmteer5 helping both at the centre and
at outside fund-raising activities. In addition, the Board of Trustees aid the charity with financial and managerial
Consultation. The dedicated support and hard work of all these people enable the ¢haTity to operate at such a high
level.
FINANCIAL REVIEW
Reserves Polllcy
The reserves of the charity are represented mostly by the fixed assets. The largest category being land alld buildings.
The reserves policy is to build up reserves to & satisfactory level to Meet any future fluctuations in activities and to
have sufficient reserves to fL￿d two months unrestricted e](penditUTe of approximately £20,000, should the need arise.
un￿StrICted funds can only be used for the charity's activities and cannot be distributed to Trustees or any other party.
Income tax r¢coverable in relation to donations received Lmder Gift Aid or Deeds of Covenant is recognised at the
time of the donation.
RISK MANAGEMENT
The Council of Management has assessed the major Tisks to which the charity is exposed, in particular those reKated
to the operations and finances of the charity and is satisfjed that systems are in place to mitigate their exposure to the
major risks. These procedures are periodically reviewed.
STRUCTURE, GOVERNANCE AND N￿NAGEMENT
rhe Gharity established by a Charitable Trust Deed on 8th November 1994.
The Trustees who served during the yeaT and up to the date of signature of the financial statements were:
Mr Russell Hirst
Mr Paul Frost
Mr Graham Wesson
The charity appoints Trustees following advertisement or recommendation.
The Trust Deed requires there to be a minimum of three Trustees. The power to appoint new members is vested in
the existing Trustees. The Trust subsequendy achieved charitable status.
No Trustee received remLll]eration for serviL'es as a member of the Trustees (2023: £Nil), or received any
reimbursement for travelling and entertainment expenses {2023: £Nil), No Trustee member had any beneficial
interest in any contract with the charity during the year.

Docu81gn Envelope ID.. 98823CDO-EB434660-834A-386FF240066F
THE RAPI'OR FOUNDATION
PACYE 3
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MA Y 2024
TRUSTEES, ANNUAL REPORT
The Friends of The Raptor Foundation are the funth'aising part of the Foundation, They undertake fundraising at
vartous outside events, The charity is also supported by The Raptor Foundation (UK) Trading Ltd which oper&tss
from the PTemises o¢¢upied by the charity.
Over the last couple of years the charity has been periodically affected by measures t81(en to prevent and contain
Avian Flu. It is now becoming evidthit that Avian Flu is something we are going lo have to get used to, 8J]d so keep
all the necess8ry restrictions pennanently in place (i,e. equipment) for the 'just in case, scen￿10.
ON BEHALF OF THE TRUS'TEES
Slgn?d by..
FI￿￿FIle1￿E44P..,...........
MR GRAEtAM WESSON
TRUSIEE
2/24/2025
DATE

THE L4PTOR FOUNDATION
PAGE 4
FINANCIAL STATEMENI'S FOR THE YEAR ENDED 31 ST MAY 2024
INDEPENDENT EXAMtNER'S IIEPORT TO THE TRUSTEES OF THE RAPTOR FOUNDATION
I report to the Trustees on my examination of the accounts of The Raptor Foundation (the clwity) for the year ended
31st May 2024.
RESPONSIBILITES AND BASIS OF REPORT
As the Trustees of the charity you are respon5ibl¢ for the prepgTrtion of the financial statements in accordance with the
requirem¢nts of the Charities Act 2011 { the Act").
I report in Tespect of my examination of the charity's accounts cattied out under section 145 of the 201 l Act,
In carrying out my examination I have followed all the 3ppIiGable Directions givon by the Charity Con]mission under
section 145(5)(b) of the 201 l Act,
tNDEPENDENT EXAMtNER'S STATEMENT
Since the chaTlty'S gross ill¢on]¢ e￿¢¢ded £250,000 your exatlliDer must be a member of a body listed in s¢ction 145 of the
2011 Act. I confirn) that I qualifie.d to undertake the examination because I ara a member of Chartered Certified
Accountants, whiGh is one of the listed bodies.
I have completed my examination. I confirm that no rrtatters bave come to ny attentloll in connection with the
exojnination giving m¢ cause to believe that in any material respect:
I, accouniing records were not kept in respect of the charity as required by section 130 of the Act. or
2. the fmancial 5tatsments do not accord with those record8, or
3. the fjnancial statements do not comply wittL tbe applicable requiTemellts concerning the form and Gontents of
acCoL￿ts Set out in the Charities (Accounts and Reports) Regulations 2008 other th8n any requiTement that the
accounts give a 'true and fair view, which is not a matter Gonsidered as part of an independent examinatiotL
I have no concerns and have Con￿ across no other matters in connection with the exan]inatioJ to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached,
N SHIPLEY FCCA
FOR AND ON BEHALF OF:
PRENTIS & CO LLP
CHARTERED ACCOUNTANTS &
INDEPENDENT EXAMINERS
115¢ Milton lioad
Canthridge
CB4 IXE

THE KAPTOR FOUNDATION
PAGE 5
FINANCIAL STATEMENFS FOR THE YEAR ENDED 31 ST MAY 2024
STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted R¢stricted
Funds
Funds
2024
2024
Unrestricted Re5tri¢tsd
Funds
Funds
2023
2023
Total
2024
Total
2023
Notes
INCOME
Donations and legacies
Activiti¢s for generating funds
Investment income
164,U54
113,369
58,424
164,054
113,369
58,424
148,323
140,000
31.381
2,322
150,645
140,000
31,381
TOTAL NCOME
335.847
335,847
319,704
2,322
322,026
EXPENDITURE
Costs of generating fiulds
Charitable activities
62,422
288,617
62,422
289,784
352,206
102,342
304,499
102,342
306,875
1,167
1,167
2,376
TOI'AL EXPENDITURE
351,039
406,841
2,376
409,217
NET EXPENDITURE FOR THE YEAR
(15,192)
(1,167) (16,359) (87,137)
(54) (87,191)
RECONCILIATION OF FUNDS
Total fifftd balanGe brought forward
Total fund balance carried forward
796,309
7,879
804,188
787.829
883,446
796.309
7.933
891,379
781,117
6,712
7,879
804.188
The Ststement of Finallcial Activities includes all gjins and losses recogDised in the year. All income and
expenditure derive from continuing activities.
The notes on pages 7 to 14 forni part of these fmancial statements.

Docuslgn Envelope ID.. 98823CDO-EB43-4660-B34A-386FF240066F
THB RAPTOR FOUN.DAI'ION
PAGE 6
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MAY 2024
BALANCE SHEET
2024
2023
Notes
FIXED ASSETS
Tallgible (Issets
Fixed assets
781,938
812,939
12
TOTAL FIXED ASSETS
781,940
812,941
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
13
14
150
5,979
42,551
15Q
6,583
49,617
56,350
TOTAL CURIiENT ASSETS
48,680
LIABILITIES
Creditors.. Arnounts falling du¢ within one year
16
42,791
65,103
NET CURRENT ASSETSI(LIABILITIBS)
TOTAL NET ASSETS
5,889
(8,753)
804,188
787,829
THE FLfNDS OF TFIE CHARrrY
Rgstricted funds
UnKstricted incornc funds
17
6,712
781,117
7,879
796,309
TOTAL CHARITY FUNDS
787,829
804,188
The finallria] statements were approved by the TTUStees on
Signed by-.
.ET954CFAe75E44D...
MR GRAEL4M WESSON
TRUSTEE
The notgs on pages 7 to 14 fomi part of these financial statements.

THE IiAPTOR FOUNDA TION
PAGE 7
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES
CIIARITY INFORMA TION
The Raptor Foundation Clwity is an unincorporated charity in Bnglalld and Wales. Its prTnGipal addre8S is
The Heath. St Ives Road, WoodhursL HuDtingdon, PE28 3NY.
ACCOUNTING CONVENTION
The fllmncial statements bave been prepared in accordance with the charity's constitution, the Chariti¢s Act
2011 and 'A￿ountIng and Reporting by Charities,. Statement of R¢corllmended Prdctice applicable
to charities preparing thell. accounts in accordance with the Financi&l ReportiTJg Stalld￿d app]i¢ablo in th¢
UK and Republic of Ireland (FRS 102) (effective 1st Je￿ll￿ry 2019),. The charity is a Public Benefit Entity as
defined by FRS 102.
The clwity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the fi￿ctional currency of the charity. Monetary
arnounts in these fmancial statements are rounded to the nearest £.
The fJJwiGial ststellLents have b¢en pr¢pared under the historiGal cost conventioN Imodified to include the
revaluation of freehold Properties and to include investment properties and certair¢ financial instruments at
fair value]. The principal accounting poliGi¢S adopted are set out below.
GOING CONCERN
At the tin￿ of approving the financial ststements, the Trustees have a re&8onable expectation that the charity
Tr￿s adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in prep&Ting the fm3llGial statsments.
CHARITABLE FUNDS
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subjeLt to specific conditions by donors as to how tbey may b¢ used. The purposes
and uses of the restricted fimds are set out in the notes to thB fjnancial statements.
COME
In¢one is recognised when the charity is legally entitled to it after any perforn]ance conditions have been
mel the atnounts can be Tnea8UTed reliably, and it is probable that income wlll be received.
Cash donations are recogDised on receipt. Other donations are recognised once the charity has been
notificd of the donation, unless perforni&nGe ronditions require deferral of the amount. Income tax
recoverable in ￿lation to donations received under Gift Aid OT d¢eds of covetwit is recognised at the time
of donation.
Legacies are Teco¥nised on r¢reipt or otherwise if the charity bas been notified of an impending distributio
the amount is kllown, and receipt is expected. If the atnount is not known, the legacy is treated as a
contingent asset.
EXPENDITURE
Expenditure is reCo￿lSed once there is a legal or oonstructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in Settle￿en( and the amount
of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total dI￿¢t coyts and
shared costs, including support costs involved in undertaking each vactivity. DiT¢Ct costs attributsble to a
single activity are allocated directly to that actkvlty. Sbared costs which Contribute to more than olle
aGtivity and support costs which are not atributabl¢ to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Central staff ¢ostg are allocated on the basis of
tinle spent, and depreciation charges are allocated on the portion of the assets use.

THE RAPTOR FOUNDATION
PAGE X
F￿ANCIAL STATEMENTS FOR THE YEAR ENDED 3 1ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
EXPENDITURE - continued
Direct charitable expenditure includes all costs dirertly attributable to the clwktable activities of the company,
together with an appropriate proportion of Gentral office costs. Apportionment mothod being time and usage.
Support f05ts comprise the balance of all services 8upplied centrally not directly Y411oGated to the operation
actkvities.
Govenwice costs are incurred in connection with the strategic management of the company. It covers the
costs of external audiL legal serviG¢s, Trustees, meetings and preparing statutory accounts.
TANGIBLE FIXED ASSETS
Tangible fixed assets are initially moasuT¢d at cost and subsequently measured at cost or valuation, net of
depreciation and any impainnent losses.
Tangible fixed assets are stated at cost less depreciation. Assets costing less than £100 are not Gapitalised.
Depre¢iation 18 provided at rates calculated to WTits off the oost less estin￿ted Tesidual value of each asset
over its expected useful life. as follows.,
Leasehold land and buildings
Plant and machinery
Fixttjres, fittings and equipment
Motor v¢hÉcles
- Straight line over the life of the lease (50 years)
- 20 % straight line
- 200/0 straight line
- 200/0 straigbt line
The gain or loss aTising on the disposal of an asset is detsrminod as the difference between the sale proceeds
and the canying value of the assets, and is recognised in the statem¢nt of finallcial activities,
FIXED ASSET INVESTM8Frrs
Fixed asset investments are initially measured at cost and subsequently moasured at cost less any accumulated
impairment losses. The invesiments are assessed for impairment at each reporting date and any impairment
losses or reversals of impairn]enl losses are recogllised inllnediately in not income/(expenditure) for the year.
IMPAIRMENf OF FIXED ASSET8
At each reporting end date, the charity reviews the carrying amounts of its tangil)le assets to deterniine
whetbeT there is any indication that those assets have suffered an irnpainnent10ss. If any such indication
exists, the recoverable amoullt of the asset is esttrnated in order to deterniiue the extent of the iD]pairment
loss (if auy),
STOCKS
Stocks ar¢ stated at the lower of cost and estirnated selling price less costs to Cotllplete alld sell. Cost
comprises direct rnaterials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their pres¢nt location and condition, Iten]s held for distribution at no or
llominal consideration are measured at the lower of replacejnent cost and cost.
Net realisable value is the estimated selling price less all Bstirnated costs of completion costs to be
inCu￿¢d in marketing, selling and distribution.
i.io.
CASH AND CASH EQUIVALENTS
Cash and Cash equivalents include cash in hand, deposits held at call with banks, other sbort-tern liquid
investsnents wkth original maturities of three months or less, and ballk overdTafts. Bank overdrafts are shown
witbiTr borrowings in Gurrent liabilittw.
i.ii
FINANCIAL INSTRUMENTS
The charity has eletited to apply the provisions of SectiQll I I 'Basic Fin&ncial Instnllnents, and S¢rtion 12
Otber Fin8llGial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's bal8nce sbeet when the rharity becomes paty to the
¢ontr8Ctual provisions of the instrument.

THE IiAPI'OR FOUNDATION
PAGE 9
FfNANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
i.ii.
FINANCIAL INSTRUMENTS - continued
Financial assets and liabilities are offsel with the net amounts presentcd in the fjnancial statsments, when
there is a legally enforceable right to set off the reoognised amounts and there is an intention to settle on
net basis or to realis¢ th¢ assot and settle the liability simultaueously.
.BASIC FINANCIAL ASSETS
Basic financial assets, which include debtOT8 alld cash and bank balances, are initially measured at transaction
price including transaction costs and are 8ub5equently carried at amortised costs using the effectiv¢ interest
method unless the arrangement constitut¢s a fI]￿nCing transactiory where the transaction is measured at the
present value of the future receipts discounted at a maTket rate of interest. Finencial assets clas8ifi¢d a5
receivable within one year are not amortised.
BASIC FtNANCIAL LIABILITIES
Basic fill￿CIal liabilities, including creditOT5 and bank loans qT¢ initially rewgnised at tr￿Saction price unless
the arrangement constitutes a financing transaction, where the debt inslnjment 18 measwed at the PTesent
value of futur¢ payments disGounted at a market Tate of interest, Financial liabilities are Glassified as payable
witbin one year are not amortised.
Debt instrunjents are subsequently carried at amortised costs, using the effective interest rr¢te method.
Trade creditors are obligationg to pay for goods or services that have been acquired in the ordinary course
of operations from suppliers. Amounts payable aTe classified as current liabilities if payment is due within
one year or less. tf noL they aTe present¢d as non-cu￿ellt liabilities. Trade creditors are recognised
initially at transaction price and subsequently tneasured at amortised costs using the effective interest
method.
L)ERBCOGNITION OF FINANCIAL LIABILITIES
Finallcial liabilities are derecognised when the chaTity's contractual obligations expire or are discharged or
ancelled.
1.12.
TAXATION
The Trust is a registered charity and accordingly is exernpt from taxation on its income and gains where Éb¢y
are appliecl to charitable purposes.
1.13.
EMPLOYEE BENEFITS
The cost of any unused holiday entitlement is recognised in the period in which the employee'5 services are
received.
Tennination benefits aro r¢cognised inwoediately as all ¢xpens¢ when the charity is demonstrably committed
to tern]inate the ernployment of an employee or to provide termination benefits.
1,14.
VAT
The Charity 18 not Tegistered for VAT ther¢for¢ all income and costs inGlud6 VAT.
1.15.
GOVERJMENT GRANrs
Government grants are recogllised at the fair value of th¢ asset received or recgivable when there is
reasonable assurance that the gr￿t conditions will be met and tbe grants will be received.
A grant that specifies perforniance Londitions is recognised in income when the perfLinnance conditions
are md. Whore a grant does not specify peTforrnance conditions it is recognised in income when the proceeds
are received or receivable. A grant received before the recognition criteria are satisfied is Tecognised as a
liability.
1.16.
DBBTORS AND CREDITORS
Debtors and creditors are measured at the amounts recoverablo or payable.

THE RAPTOR FOUNDATION
PAGE la
FINANCIAL s fATELklENTS FOR THE YEAR ENDED 31 ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
DONATIONS AND LEGACIES Unrestricted Restricted
Funds
Eunds
2024
2024
Unrestricted Restricted
Funds
Fullds
2023
2023
Total
2024
Total
2023
Donations and gift
Legacies receivable
Gov¢rnm¢nt grants
Membership fees and adoptiony
Miscellaneous donations
Other
86,892
35.910
86,892
35,910
98,617
3,900
1,416
6,011
25,917
12,462
148,323
2,322
100,939
3,900
1,416
6,011
25,917
12,462
150,645
10.270
20.392
10,590
10,270
20,392
10,590
164,054
164,054
2,322
ACTIVITIES FOR GENERATING FUNDS
2024
2023
Tearoom sales
Falwnry income
Twilight flying
Birthday parties
Photographic days
Meerkat experience
Colltributions from The Raptor Foundation (UK) Trading Ltd
Schools and outdoor shows
57.174
36,646
2,949
2,289
3,410
700
53,388
29,291
1,604
J,869
2,420
335
42,415
8,678
140,000
10,201
113,369
INVESTMENT INCOME
Urjrestricted Unrestricted
Funds
Funds
2024
2023
Rental income
Distribution from RaptOT Foundation (UK) Trading Limited
Interest receivabl¢
20,420
37,582
422
15,473
15,849
59
58,424
31,381
COSTS OF GENERATING FUNDS
UnTestrithd UDrestriLtcd
Funds
Funds
2024
2023
Costs of generating donations and Iggacies:
Advertising
Other fi￿draISing costs
Staff costs
Other costs
2,189
27,689
32,544
14,236
28,883
48,203
11,020
62,422
102,342

THE RAPTOR FOUNDA TION
PAGEII
FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MAY 2024
NOTES TO THE F￿ANCIAL STA TBMENTS
CHARITABLE ACTivrrIES
2024
2023
Staft costs
Depreciation
Animal welfare ¢05ts
Other costs
Premises, costs
149,886
28,556
31,483
13,607
50,306
273,838
15,946
289,784
147,580
27,887
30,022
22,041
28,472
256,002
50,873
306,875
Share of governance costs (see note 7)
Analysis by fund
URrestiicted funds
Restricted funds
288,617
1,167
304,499
2,376
306,875
289,784
SUPPORT COSTS
Support Govern8nce
costs
osts
2024
2024
Support Governance
Costs
08ts
2023
2023
Total
2024
Total
2023
Staff costs
Depreciation
Audit fees
Legal and profes8iollal
Other costs
Premises, costs
3,172
2,445
3,172
2,445
5,952
166
31,609
3,099
31,609
3,099
7,258
489
3,673
4,745
5,952
166
7,258
489
3,673
4,745
4,211
4,211
9,828
6,118
15,946
43,126
7,747
50,873
Governance cost5 includes payments to the Independent Examiner's of £5,952 (2023.. £7,258) for exarnination
and accountancy 5ervicgs.
FRUSTEES
No T￿￿tee received remuneration foi. services a5 a member of the Board oFTrustees (2023.. £Nil) OT r¢ceived
any reimbursement for travelling and entertainÉtLg expenses (2023., £Nil), No Trustee rnember bad ally
b¢n¢ficial interest in any contract with the charity dwing the year.
EMPLOYEES
The average monthly number of en]ployees during the year was.,
2024
￿￿Thb¢r
2023
Nurnbor
Managernent
Adn)in
Other
12
12
14
14
Employment costs
2024
2023
Wages and salaries
185,602
227,392
The total gross wages during the year were £166,956 (2023.. £208,286) and other wages costg were £3,172
(2023: £3,721). Tbe total c￿p10Yers national insuranc¢ Contributions were £11,703 (2023.. £11,397). The
total employers defmed pension contributions were £3,771 (2023,. £3.987).
The total remuneration of key management personnel is £36,398 (2023.. £39,254).
There were no employ¢¢s wbose aTfftual remuneration was more than £60,000.

THE RAPTOR FOUNDATION
PAGE 12
FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 IST MA Y 2024
NOTES TO THE FINANCIAL STATEMENTS
io.
TAXATtON
The ¢harity is exempt frorn tax on income and gains falling within section 505 of the Taxes Act 1988 OT
section 252 of th¢ TaxatioTh of ChaTg¢able Gains Act 1992 to the extent that the8e are applied to its
charitable objects,
Leasehold
land and Plant and FiKtur¢5 and
buildings machinory
fLttings
Ila.
TANGIBLE FIXED ASSETS
CURRENT YEAR
COST
Balance at 1st June 2023 and 31st May 2024
DEPRECIATION
At 1st June 2023
Charge for the year
Balance at 31 st May 2024
CARRYNG AMOUNT AT 3 1ST 2024
Motor
vehicles
Total
1,427,783
70,037
42,848
13,458 1,554,126
623,339
28,556
69,842
45
34,548
2.400
13.458
741,187
31,001
772,188
651,895
69,887
36,948
5,900
13,458
775,888
150
781,938
Ilb.
TANGIBLE FIXED ASSETS
PRIOR YEAR
COST
Balance at 1st June 2022
Athlitions
1,427,783
69,812
225
42,848
13,458 1.553,901
225
At 31st May 2023
DEPRECIATION
At I st June 2022
Cbarge for tbe year
Balance at 31st May 2023
CARRYINO AMOUNT AT 3 1ST MAY 2023
1,427,783
70,037
42,848
13,458 1,554,126
594,783
28,556
69,812
30
32.148
2,400
34,548
13,458
710,201
30.986
623,339
69,842
13,458
741,187
812,939
804.444
195
8,300
12.
FIXED ASSET INVESTfv]ENTS
Ordinary shares
Cost or valuation
At 1st June 2023 and 3 1st May 2024
Carrying amount
At 3 1st May 2024
At 3 1st May 2023
13.
STOCKS
2024
2023
Finished goods and goods for resale
150
150
14.
DEB'foRS
Amounts falling due within one year;
Other debtors
Prgpayment8 and accrL*d income
2024
2023
560
5.419
1,400
5,183
6,583
5,979
15.
LOANS AND OVERDRAFTS
2024
2023
Bank oveTdrafts
10,491
10,491
2,761
2,76 I
Payable within one year

THE RAPTOR FOUNDATION
PAGE 13
FINANCIAL STATEMENTS FOR THE YEAR E￿DED 3 1ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
16.
CREDITORS: AMOUNTS FALLFNG DUE WITHIN ONE YEAR
2024
2023
Note
15
Bank overdTafts
Other taxation and social security
Trade creditors
Amounts owed to subsidiary undertaking5
Other ¢reditors
Accrnals and deferred income
10,491
2,414
2,396
183
1,063
26,244
42,791
2,761
4,738
1,688
20,207
1,702
34,007
65,103
Included above is deferred inc0￿e of £19,071 (2023: £23,093) which r¢pTesents gift vouchers purchased but
not redeemed by the end of the financial year.
17,
RESTIUCTED FUNDS
Balance at
1st June
In¢Dming Resourceg
2022 re50urce5 exponded
Balance at
I st June
Illcoming Resources
2023 resowces
expended
Balance at
31st May
2024
The Friends of the
Raptor Foundation
7,933
2,322
(2,376)
7,879
(1,167)
6,712
The specific P￿PoseS for which the fun(L8 are to be applied are as tollow8'.
Restricted funds
The fEmds from The Friends of the Raptor Foundation must be used towards vet fees.
Unrestricted funds
Unrestricted funds can only be used for the charity's activities and cannot be distributed to Trustees or any
other paty.
18.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Funds
Fu]￿5
2024
2024
Unrestiicted R¢?>tricted
Funds
Funds
2023
2023
Total
2024
Fund balances at 31st
May 2024 are represented by '.
Tangible assets
Jnvestments
Current assetsl(liabilities)
2023
775,226
6,712
781,938
805,060
7,879
812,939
5,889
5,889
(8,753)
796,309
(8,753)
804,188
781,117
6,712
787,829
7,879
19,
OPERATING LBASB COMMITMENTS
At the reporting end date the charity had outstanding ¢omJnilmgnts for firture minimum lease paiTnents under
non-cancellable op¢rating leases, which fall due as follows:
2024
2023
Within one year
13,989
8,976

THE RAPTOR FOUNDATION
PAGE 14
FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MAY 2024
NOTES TO THE FINANCIAL STATEMENTS
20.
RELATED PARTY TRANSACTIONS
The charity holds the two ordinary share8 of The Raptor Foundation (UK) Trading Ltd rcpT¢senting the total
issued shar¢ capital at the nominal valu¢ of £2.
The Raptor Foundation (UK) Trdding Ltd's main aetivity is fi￿draiSing for the charity and covenants all its
profits to the charity,
The Raptor Foundation (UK) TraditLg Ltd opeTates from the cl]aritys premises and shares certain facilitÉes, a
ontribution of £Nil {2023.' £42,415) was made foT this use.
The Raptor Foundation (UK) Tradmg Ltd made distributions for the year to the charity amoutlting to
£37,582 (2023.. £15,849).
At the year end tbe charity owed £183 (2023., £20207) to The Raptor FOL￿dation (Utc) Trading Ltd.
Post year end events
The Raptor Foundation (UK) Trading Ltd's accumulated profits for the year of £11,466 (2023: £37,582) will be
distributed to The Raptor Foundation on the date of th¢ir Trustees, rneeting to approve the accounts.