Charity registration number 1064805 (England and Wales)
Company registration number 03410432
BERWICK SWAN AND WILDLIFE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

BERWICK SWAN AND WILDLIFE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Directors And Trustees
Secretary
Charity number
Company number
Registered office
Independent examiner
Solicitors
Mr. R. Goff
Mr. W. Curtis (Chairman)
Mr. D. Roughton (Treasurer)
Mr. L. Campbell
Mrs. P. Goff
Mr. M. Greener
Mrs. G. Powell
Mr. J. O'Grady
Mrs. P. Goff
1064805
03410432
The Swan Shed
Windmill Way East
Ramparts Business Park
Berwick upon Tweed
Northumberland
TD15 1TU
Colin Frame CA
17 Walkergate
Berwick-upon-Tweec
Northumberland
TD15 1DJ
T.C. Smith
9 Church Street
Berwick upon Tweed
Northumberland
TD15 1EF

BERWICK SWAN AND WILDLIFE TRUST
CONTENTS
Directors and trustees report
Page
1 - 3
Independent examiner's report
4
Statement of financial activities
5 - 6
Balance sheet
7
Notes to the accounts
8 - 17

BERWICK SWAN AND WILDLIFE TRUST
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The directors and trustees present their report and accounts 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 Constitution, the Companies Act 2006 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)'
(effective 1 January 2019).
Objectives and activities
The Berwick Swan and Wildlife Trust (the Trust) was founded in the wake of a chemical spillage on the Tweed
By establishing a local treatment centre it is hoped to be better equipped to deal with any similar problems as
well as day to day cases.
The Trust objectives include:
- Relieving the suffering of swans and other wildlife of any species who are in need of care and attention and to
provide and maintain facilities for the reception and care of wildlife;
- The provision of training for volunteers;
- Maintaining the Trust's profile through local press, local events and their website; and
- Increasing membership levels.
The directors and trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the Trust should undertake.
Achievements and performance
Despite Avian Influenza restricting the intake of casualties during the year we treated a total of 446 casualties
157 Mammals and 289 Birds. This disease is not going away any time soon, so we have to work despite it, bu
keeping other casualties and staff and volunteers safe.
Juring the year we carried out several improvements to the site. The two small garden bird aviaries wer
eplaced by three new ones for small birds. The two original aviaries were repaired and safety doors added. They
vere repositioned at the top of the lawn. Each is screened and can be used as isolation aviaries. The Isolatio
Room which was not in a very suitable space has now been turned into a very much needed storeroom
The Lomax and J.D. aviaries have been refurbished. The Lomax has a new roof to keep out sparrows and the
old hedgehog boxes have been taken out. The base of these have been cemented to keep out rats. A new gate
arrangement has been installed so the aviary can be split into two separate areas if required. The J.D. has hao
the same treatment but no new roof.
We hope to be able to still have Open Days next year despite regulations about Avian Influenza. This year we
tried having tables at other events, but this was not successful. It was worth a try.
Financial Review
The total ordinary income for the year amounted to £34,818 (2024: ordinary income £62,405). Running costs for
the year totalled £68,844 (2024: £64,238) which resulted in the Trust recording a deficit of £34,026 (2024: deficit
of £1,833). Capital expenditure was nil (2024: £2,365).
The balance of free funds on 31 March 2025 was £140,290 (2024: £171,620 ), the Unrestricted Designated Fund
represents the value of land and buildings together with the emergency reserve and totalled £129,205 (2024:
£131,895). The Restricted Fund totalled £32 (2024: £38) and is specifically for use in the educational outreach
project.
- 1-

BERWICK SWAN AND WILDLIFE TRUST
DIRECTORS AND TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS'
REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves policy
The directors and trustees have reviewed the reserves of the Trust in relation to current and future requirements,
and the nature of the reserves held and consider the levels held adequately allow the Trust to continue to meet
its charitable objectives in the short term.
The Trust continues to undertake the feasibility project to look at its future, amongst other things, and future plans
are being formulated with regard to the level of reserves.
In the meantime the funds are invested in a deposit account in order to obtain a reasonable level of interest
without taking any risk as to the value of the deposit.
The Trust, as mentioned elsewhere, is looking to safeguard its future and wish to ensure the legacy reserves are
used to do this.
Risk review
The directors and 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.
Plans for the future
Avian Influenza continues restricting the intake of casualties, but we continue to work despite it, being mindful of
keeping other casualties and staff and volunteers safe.
The work on the aviaries was started by Jim and lan working together but Jim retired due to ill health in June
2024 and now lan is doing the repairs required with a bit of help from other volunteers. lan has also been
continuing to repair the netting roof of the ponds.
Our manager Jackie has been working on a course run by Secret World Animal Rescue in Rehabilitation and
Release of Wildlife. She has completed the course and has a one-day practical unit to complete. This will give
her a good, accredited Diploma. We have implemented some of the things she has learned on this course
including better feeding plans for each species.
Ne have also designed and printed a new leaflet promoting the Trust giving full details on how to donate to u
and encouraging leaving a legacy which is very important as like other charities we rely on legacies to kee
going.
Public benefit.
In considering the operation, achievements and performance and finances of the Trust, the directors and trustees
are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and the guidance
provided by the Charity Commission.
Structure, governance and management
The Trust is an association which together with its property shall be administered and managed in accordance
vith its Constitution adopted on 28 May 1992 by the members of the Executive Committee (directors an
rustees). The Trust is a limited company with no share capital, being limited by guarantee
The directors and trustees who served during the year were:
Mr. R. Goff
Mr. W. Curtis (Chairman)
Mr. D. Roughton (Treasurer)
Mr. L. Campbell
Mrs. P. Goff
Mr. M. Greener
Mrs. G. Powell
Mr. J. O'Grady
- 2-

BERWICK SWAN AND WILDLIFE TRUST
DIRECTORS AND TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS'
REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Appointment of directors and trustees
The members of the Executive Committee are responsible for the policy and general management of the affairs
of the Trust. Committee members are elected at the Annual General Meeting and serve for 5 years, one third
retiring annually. The Committee may co-opt up to four further members to hold office up to the conclusion of the
next Annual General Meeting. The Chairman and Honorary Officers are elected annually for a maximum of five
consecutive years.
All directors and trustees are required to declare their eligibility to fulfil the legal responsibilities of the role, with
introduction training and appropriate documentation offered to all new directors and trustees covering health and
Statement of directors and trustees responsibilities
The trustees, who are also the directors of the Trust for the purpose of company law, are responsible for
preparing the Directors and Trustees Report and the accounts in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors and trustees to prepare accounts for each financial year which give a true
and fair view of the state of affairs of the Trust and of the incoming resources and application of resources
including the income and expenditure, of the Trust for that year.
In preparing these accounts, the directors and trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the accounts; and
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the Trust will
continue in operation.
The directors and trustees are responsible for keeping adequate accounting records that disclose wit
reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the account
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors and trustees report was approved by the Board of Directors and Trustees.
PECOM:
Mrs. P. Goff
Trustee
Dated: 12 May 2025
- 3-

BERWICK SWAN AND WILDLIFE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS AND TRUSTEES OF BERWICK SWAN AND WILDLIFE TRUST
I report to the directors and trustees on my examination of the financial statements of Berwick Swan and Wildlife
Trust (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the Trust (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 200€
Act).
Having satisfied myself that the financial statements of the Trust are not required to be audited under Part 16 of the
Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
Trust's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011
Independent examiner's statement
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:
accounting records were not kept in respect of the Trust as required by section 386 of the Companies Act
2006.
2
3
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is not a matter
considered as part of an independent examination; or
4
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
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 in order to enable a proper understanding of the accounts to be reached.
Colin Frame CA
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
12 May 2025
- 4-

BERWICK SWAN AND WILDLIFE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Income from:
Donations and legacies
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Other
Total resources expended
Net expenditure for the year/
Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025
Notes
Unrestricted Unrestricted Restricted
funds
funds
funds
so2021 designated
2025
€
€
Total
Total
5
24,003
2,766
8,049
34,818
6
949
7
11
65,117
82
66,148
(31,330)
171,620
140,290
-
-
2,690
2,690
(2,690)
131,895
129,205
-
-
6
46
6
(6)
38
32
(34,026)
303,553
269,527
(1,833)
305,386
303,553
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
- 5.

BERWICK SWAN AND WILDLIFE TRUST
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Notes
Income from:
Donations and legacies
Other trading activities
Investments
3
4
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Other
Total resources expended
Net outgoing resources before transfers
Net movement in funds
Fund balances at 1 April 2023
Fund balances at 31 March 2024
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2024
2024
2024
€
49,356
4,065
8,984
62,405
806
60,690
46
61,542
863
863
170,757
171,620
2,690
2,690
(2,690)
(2,690)
134,585
131,895
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
:
-
6
6
(6)
(6)
44
38
Total
2024
€
49,356
4,065
8,984
62,405
806
63,386
46
64,238
(1,833)
(1,833)
305,386
303,553
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
-Ô-

BERWICK SWAN AND WILDLIFE TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
Net current assets
Total assets less current liabilities
The funds of the Trust
Restricted income funds
Unrestricted funds - general
Unrestricted funds - designated
Notes
13
14
16
2025
2024
€
96,042
100,020
17
4,401
7,373
166,029
177,803
(4,318)
4,317
7,352
196,065
207,734
(4,201)
18
19
173,485
269,527
32
140,290
129,205
269,527
203,533
303,553
38
171,620
131,895
303,553
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for ensuring that the charitable company keeps accounting records
which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of
accounts, so far as applicable to the charitable company.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the directors and trustees on 12 May 2025
bout anoha
Mr. D. Roughton (Treasuren)
N.4. Gilat
Mr. M. Greener
Trustee
Trustee
Company registration number 03410432 (England and Wales)
- 7 ..

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
1.1
Accounting policies
Charity information
erwick Swan and Wildlife Trust (the Trust) is a private company limited by guarantee incorporated in Engla
id Wales. The registered office is The Swan Shed, Windmill Way East, Ramparts Business Park, Berwi
upon Tweed, Northumberland, TD15 1TU.
Accounting convention
and the Charities
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Trust is a Public
Benefit Entity as defined by FRS 102.
The Trust has taken advantage of the prions in the SORP for charities not to prepare a Statement of Cash
Flows.
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 f.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the directors and trustees have a reasonable expectation
that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the
directors and trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3
Charitable funds
The General Fund is an unrestricted fund, which is available for use at the discretion of the directors and
trustees in furtherance of the general activities of the Trust.
Designated funds comprise unrestricted funds that have been set aside by the directors and trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the Trust for particular purposes. The cost of raising and administering such funds
are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
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. If the amount is not known, the legacy is treated as a contingent
asset.
- 8-

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
Membership subscriptions are recognised in the year in which they are received.
1.5 Expenditure
All expenditure is accounted for on an accruals basis and has been aggregated under appropriate headings.
Costs of raising funds are the expenses incurred in connection with fund raising events.
Governance costs are those incurred in connection with the administration of the Trust and compliance with
the constitutional and statutory requirements.
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.
Individual items are capitalised at cost, where the purchase price exceeds £500.
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over it
expected useful life, as follows:
Buildings
Land
Equipment
2% Straight line
Nil
15% Reducing balance
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 recognised in the statement of financial activities.
1.7 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 in order to determine the extent of the impairment loss (if any).
1.8 Stocks
Stocks are stated at the lower of cost and net realisable value.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
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 of 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.
- 9-

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
Basic financial assets
(Continued)
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
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.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or
cancelled.
1.11 Taxation
The Trust, being a registered charity, is not liable to UK income tax, corporation tax or capital gains tax as long
as the income is applied to charitable purposes. There are therefore no tax charges in the accounts.
1.12 Donated goods and services
Gifts of goods and services are included in donations at the estimated cost of the items provided to the Trust.
1.13 Limited by guarantee
Every member undertakes to contribute such amounts as may be required (not exceeding £1) to the Trust's
assets if it should be wound up whilst he or she is a member or within one year after he or she ceased to be a
member, for payment of the Trust's debt and liabilities contracted before he or she ceases to be a member,
and of the costs, charges and expenses of winding up and the adjustment of rights of the contributories
amongst themselves.
2
Critical accounting estimates and judgements
In the application of the Trust's accounting policies, the directors and trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical experienc
and other factors that are considered to be relevant. Actual results may differ from these estimates
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
- 10 -

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Donations and legacies
2025
Donations and gifts
Subscriptions
Tax reclaimed under Gift Aid
22,237
332
1,434
24,003
4
Other trading activities
2025
2,766
5
Fundraising income
Investments
2025
€
8,049
6
Interest receivable
Raising funds
Fundraising expenditure
2025
€
949
- 11 -
2024
48,298
528
530
19356
2024
€
4,065
2024
€
8,984
2024
€
806

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
8
Direct Governance Depreciation
charitable
costs
expenditure
€
Staff costs
Depreciation and impairment
Veterinary fees
Animal feeds
Heat and light
Calor gas
Water rates
Insurance
Advertising and website
Equipment repairs and replacements
Cleaning
Uniforms and training
Stationery
Telephone
Travelling expenses
Accountancy
General administration
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
For the year ended 31 March 2024
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
37,420
2,261
6,048
3,813
2,690
1,499
724
108
3,719
353
119
412
59,166
59,166
59,166
52,499
-
52,499
:
187
1,573
17
2,940
34
4,751
4,751
4,751
6,763
:
6,763
3,395
-
-
-
-
-
-
-
-
-
3,896
1,200
2,690
6
3,896
1,428
2,690
6
4,124
Total
2025
37,420
3,896
2,261
6,048
3,813
2,690
1,499
724
108
3,719
353
119
599
1,573
17
2,940
34
67,813
65,117
2,690
6
67,813
Total
2024
€
33
55
13
60,690
2,690
6
63,386
Governance costs includes payments to the independent examiner of £2,940 (2024: £3,130) for accountancy
and payroll services as well as carrying out the independent examination
Net movement in funds
The net movement in funds is stated after charging/(crediting):
2025
2024
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
3,896
82
4,125
46
- 12-

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Directors And Trustees
During the year no remuneration or expenses (2024: None) were paid, directly or indirectly out of the funds of
the Trust, to any directors and trustees or any person or persons known to be connected with them.
10 Employees
The average monthly number of employees during the year was:
Employment costs
2025
Number
2
2025
37,420
2024
Number
2
11
Wages and salaries
There were no employees whose annual remuneration was more than £60,000.
Other expenditure
34,013
Unrestricted Unrestricted
funds
funds
2025
2024
€
€
82
46
Net loss on disposal of tangible fixed assets
12
Taxation
ne Trust is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or sectic
2 of the Taxation of Charaeable Gains Act 1992 to the extent that these are applied to its charitable obieci
- 13-

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
Cost
At 1 April 2024
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
14 Stocks
Buildings
134,524
134,524
54,357
2,690
-
57,047
77,477
80,167
Land
11,728
11,728
11,728
11,728
Equipment
31,115
(217)
30,898
22,990
1,206
(135)
24,061
6,837
8,125
Raw materials and consumables
15 Financial instruments
Carrying amount of financial assets
Debt instruments measured at amortised cost
16
Carrying amount of financial liabilities
Measured at amortised cost
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
2025
€
4,401
2025
€
6,569
4,059
2025
€
7,278
95
7,373
- 14-
Total
€
177,367
(217)
177,150
77,347
3,896
(135)
81,108
96,042
100,020
2024
4,317
2024
€
6,482
3,965
2024
€
6
7,241
105
7,352

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income
2025
€
259
1,461
2,598
4,318
2024
236
771
3,194
4,201
18 Restricted funds
The income funds of the Trust include restricted funds comprising the following unexpended balances of
donations and grants held on trust for specific purposes:
Balance at
1 April 2023
Outgoing
expended
€
Balance at
1 April 2024
€
Educational Outreach Project
44
(6)
38
Outgoing
expended
€
Balance at
31 March 2025
(6)
32
19
Donations and grants have been received for the Educational Outreach Project, which aims to provide a
building and purchase educational aids. This will provide facilities for young people to visit and find out more
about the work of the Trust. The aim is to encourage interest and participation by young people to ensure the
continued survival of the Trust.
Designated funds
The income funds of the Trust include the following designated funds which have been set aside out of
unrestricted funds by the directors and trustees for specific purposes:
Land and Buildings Fund
Emergency Reserve Fund
Balance at
1 April 2023
94,585
40,000
134,585
(2,690)
(2,690)
Balance a
April 202
91,895
40,000
131,895
esource
Balance at
xpended 31 March 202
€
(2,690)
(2,690)
89,205
40,000
129,205
The Land and Buildings fund represents the net book value of the land and buildings owned by the Trust.
Depreciation on the building is charged against this fund.
he Emergency Reserve was created to ensure sufficient money is available to fund the response to ar
nforeseen emergenc
- 15 -

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Analysis of net assets between funds
Unrestined Designed
Funds
2025
2025
Restricted
Funds
2025
Total Unrestricted Designated
Funds
Funds
2025
2024
2024
Restricted
Funds
2024
Fund balances at 31 March 2025 are represented
Tangible assets
Current assets/(liabilities)
96,042
173,485
269,527
96,042
173.485
269,527
8,087
163,533
171,620
91,895
40,000
131,895
38
38
- 16 -
Total
2024
100,020
203,533
303,553

BERWICK SWAN AND WILDLIFE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Related party transactions
There were no disclosable related party transactions during the year (2024: None).
22 Donations in kind
Animal food
Other
- 17 -
2025
2,371
134
2,505
2024
2,181
510
2,691