Charity registration number: 1096812
## **CUAN WILDLIFE RESCUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
Mercian Accountants Ltd
## **Cuan Wildlife Rescue Contents**
||**Page**|
|---|---|
|Trustees' Report|1—4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8—13|
**Cuan Wildlife Rescue**
**Trustees' Report For The Year Ended 31 December 2024**
The trustees present their report and the financial statements for the year ended 31 December 2024.
## **Objectives and Activities**
## **Aims and Objectives**
To relieve the suffering of sick wild animals by;
- Rescuing, caring for and rehabilitating injured, orphaned or distressed wild animals.
- To advance the education of the public in the care and rehabilitation of wild animals.
- To undertake research or assist others undertaking research in the field of wildlife rehabilitation.
Cuan Wildlife Rescue is a Wildlife Rescue and Rehabilitation Centre where we take in sick, injured or orphaned wild animals and birds, with the aim of nursing them back to health. Once fully recovered, great emphasis is placed on returning them back to the area from where they came, where they may have a mate waiting, or where at least they will be familiar with their territory or hunting-ground. We are the only centre in Shropshire open all day all year round – and out of hours for emergencies – where a wildlife casualty will receive on arrival immediate first-aid treatment in the form of pain relief, fluid therapy, warmth and treatment for shock as appropriate. We work closely with the Severn Edge Veterinary Centre.
## **Achievements**
2024 saw Avian Flu return but not in the same amounts as in previous years. Some restrictions were still in place but we were able to admit all birds, after screening, over the winter months which is good to see. Sadly, on a national scale, it is likely that thousands of birds have died from this though which will have a large impact on the ecosystem for many species.
We admitted 6448 animals and birds in 2024, which was an increase from 2023 figure of 5424. We saw a marked increase, yet again, in Hedgehogs with 1628 in 2024. This is a significant increase from 2023, many coming in very sick and with a high parasite burden. We also had an increase in deer, with 90 being admitted during this time. This is mostly in the winter months and sadly because of road traffic collisions their injuries are often too severe to survive however we did admit several youngsters who did survive which had led to one of our funding projects for a specialised rehabilitation enclosure for them prior to release. Worryingly we saw another a decrease from 2023 in the number of garden birds being admitted, these include blackbirds, blue tits, thrushes, great tits and all members of the finch family. If this downwards trend continues, it will influence other species in our ecosystem. We received over 22,000 calls directly to our wildlife hospital, answering over a thousand via email and social media messenger groups.
We once again worked closely with other rescue centres including RSPCA Stapeley Grange and West Midlands Hedgehog Rescue.
Due to the increase in the number of admissions and calls regarding injured wildlife and the volume of young animals and birds that required feeding during the summer months, we employed extra workers from May to September. The hours covered by staff were 106 per week. This enabled the wildlife hospital to be staffed from 7am until 10pm seven days a week. Outside these hours, finders are advised to email or message on social media where volunteers pick up messages and can give advice or arrange a rescue ensuring a 24/7 rescue response to injured, orphaned or sick wildlife.
We are lucky to have some wonderful volunteers working with us, who give up one or two days a week to help with the wildlife. During the summer, this number increases due to the increase in work. As well as volunteers, we also provide placements for work experience students from schools, colleges, and universities. The placements range from two weeks to a year. We currently have some students from Harper Adams on work experience placements with us, and offer this every year. We enjoy working with the students as we believe education plays a vital part in the future of wildlife rehabilitation and conservation.
We held some of our main fundraising events during the summer months. The Open day and Dog Show in July was a great success with incredible weather! The Vintage Vehicle and Craft Show was equally as popular and raised funds as well as awareness. We held other events throughout the year including Wildlife Photographer of the Year whose pictures were used on our calendar and cards, and monthly Quiz nights at a local pub, The Raven in Much Wenlock, who support us.
Our charity shop in Much Wenlock is continuing to be successful and due to a large legacy, we have been able to purchase the shop and the flat above, providing regular income into the charity each month, as well as a capital investment.
We have two part time managers who are supported by a lovely team of volunteers, many who have been with us since it opened. The volunteers are a vital aspect in the running of the shop, and the time and work they put in is very much appreciated. Our second shop in Shrewsbury has done pleasingly this year. Again, we have two part time managers and a wonderful group of volunteers who help for a few hours each week, we very much appreciate them.
During 2024, we have received grants from several trusts including, Rose Animal Welfare Trust, Alan and Karen Grieve Charitable Trust, Audrey Emma Lamb Charitable Trust, Animal Defence Trust, Geoff Hill Charitable Trust, William Dean Trust and Persula Foundation. We are incredibly grateful to all the trusts who have awarded us money. Due to the demand from animal admissions and working practices, in 2024 we will be seeking other grants for a second hospital building, deer enclosure, third waterfowl pool, replacement aviaries and operating costs.
...CONTINUED
Page 1
**Cuan Wildlife Rescue Trustees' Report (continued) For The Year Ended 31 December 2024**
## **Aims and Objectives - continued**
Donations of food for the wildlife from members of the public and businesses amounted to approximately £26,458.43. Having this amount donated makes a huge difference to our running costs and we are very grateful to all those who donated.
We continue to deliver talks to adult groups around the county as well as educational talks to school children and other youth groups.
## **Future Plans for 2025**
- To continue to provide our care and rehabilitation services for injured wildlife.
- To further improve facilities for the care and rehabilitation of casualties at each stage of their care.
- To continue to provide a good learning environment for students and other work experience placements
- To continue to raise funds for the day to day running of the wildlife centre.
- To raise funds for a specialised deer rehabilitation enclosure.
- To continue to improve the charity shop in Much Wenlock.
- To continue to move the charity shop in Shrewsbury to a new location to improve footfall and awareness
- To start fundraising campaign for the second hospital building as overflow as well as specialist Bat rehabilitation facilities, education room and accommodation for staff/students (planning has been approved).
## **Public Benefit**
- To continue to provide our care and rehabilitation services for injured wildlife.
- To further improve facilities for the care and rehabilitation of casualties at each stage of their care.
- To continue to provide a good learning environment for students and other work experience placements.
- To continue to raise funds for the day to day running of the wildlife centre.
- To secure the charity shop in Much Wenlock.
- To continue to run the charity shop in Shrewsbury and evaluate its location.
- To look to secure quotes for a second hospital building as overflow as well as specialist Bat rehabilitation facilities, education room and accommodation for staff/students (planning has been approved).
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Reference and Administrative Details**
## **Founder**
Ms Megan Morris-Jones
## **Trustees**
Mrs Anna Morris-Jones - Manager Mr James Ashley Mr Doug Hughes Mr Andrew Woodhouse Mr Simon Vaughan Mr Simon Morris Ms Adrienne Baily
**Charity Number** 1096812
## **Principal Address**
Cuan Wildlife Rescue Stretton Road Much Wenlock Shropshire TF13 6DD
Page 2
**Cuan Wildlife Rescue Trustees' Report (continued) For The Year Ended 31 December 2024**
## **Independent Examiner**
Jake Holdroyd ACA Mercian Accountants Ltd 35 Rural Enterprise Centre Stafford Drive Shrewsbury Shropshire SY1 3FE
Page 3
**Cuan Wildlife Rescue Trustees' Report (continued) For The Year Ended 31 December 2024**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Anna Morris-Jones Trustee 19/09/2025
Page 4
## **Cuan Wildlife Rescue Independent Examiner's Report to the Trustees of Cuan Wildlife Rescue For The Year Ended 31 December 2024**
I report to the trustees on my examination of the accounts of Cuan Wildlife Rescue (the Trust) for the year ended 31 December 2024.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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.
Jake Holdroyd ACA 19/09/2025 35 Rural Enterprise Centre Stafford Drive Shrewsbury Shropshire SY1 3FE
Page 5
## **Cuan Wildlife Rescue Statement of Financial Activities For The Year Ended 31 December 2024**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**6**
Charity Shop
Fundraising and Publicity
Management and Administration
Direct Charitable Costs
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**16**|**2024**
**Unrestricted**
**funds**
**£**
542,701
42,619
3,374|**2023**
**Unrestricted**
**funds**
**£**
506,142
33,788
593|
|---|---|---|
||588,694|
540,523|
||(50,420)
(12,710)
(83,505)
(417,285)|
(100,957)
(25,644)
(67,083)
(269,729)|
||(563,920)|
(463,413)|
||24,774|
77,110|
||24,774
410,091|
77,110
332,981|
||434,865|
410,091|
The notes on pages 8 to 13 form part of these financial statements.
Page 6
## **Cuan Wildlife Rescue Statement of Financial Position As At 31 December 2024**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Stocks
**11**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**14**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
TOTAL FUNDS
**16**
On behalf of the board|**2024**
**Unrestricted**
**funds**
**£**
641,453|**2023**
**Total funds**
**£**
174,476|
|---|---|---|
||641,453
4,543
5,125
59,288|
174,476
17,000
-
220,033|
||68,956
**(37,300)**|
237,033
**(1,418 )**|
||**31,656**|
**235,615**|
||**673,109**|
**410,091**|
||**(238,244)**|
**-**|
||**434,865**|
**410,091**|
||434,865|
410,091|
||434,865|
410,091|
||||
Mrs Anna Morris-Jones Trustee 19/09/2025 The notes on pages 8 to 13 form part of these financial statements.
Page 7
**Cuan Wildlife Rescue Notes to the Financial Statements For The Year Ended 31 December 2024**
## **1. General Information**
Cuan Wildlife Rescue is an unincorporated charity registered with the Charity Commission, registered charity number 1096812. The principal address is Cuan Wildlife Rescue, Stretton Road, Much Wenlock, Shropshire, TF13 6DD.
## **2. Accounting Policies**
## **2.1. Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## **2.2. Incoming Resources**
The main sources of incoming resources are:
- Charity Shops Sales
- Membership/Sponsorship
- Donations
- Legacies
- Events
- Trusts and Grants
## **2.3. Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
50 Years Straight Line Freehold Plant & Machinery 25% Straight Line Motor Vehicles 25% Straight Line
## **2.4. Stocks and Work in Progress**
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
## **2.5. Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 8
## **Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2024**
|**3.** **Income from Donations and Legacies**
Donations and gifts
Member subscriptions and sponsorships
Legacies
Grants
Other|**2024**
**Unrestricted**
**funds**
**£**
128,260
1,474
179,977
51,500
181,490|**2023**
**Unrestricted**
**funds**
**£**
123,374
1,263
164,866
56,000
160,639|
|---|---|---|
||542,701|
506,142|
## **3. Income from Donations and Legacies**
## **4. Income from Other Trading Activities**
|**.** **Income from Other Trading Activities**|||||
|---|---|---|---|---|
|Income from other trading activities
Fundraising events
**.** **Investment Income**
Bank interest receivable
**.** **Analysis of Expenditure**
Charity Shop
Fundraising and Publicity
Management and Administration
Direct Charitable Costs|**2024**
**2023**
**Unrestricted funds Unrestricted funds**
**£**
**£**
9,616
10,412
33,003
23,376
42,619
33,788
**2024**
**2023**
**Unrestricted Unrestricted**
**funds**
**funds**
**£**
**£**
3,374
593
**2024**
**Activities**
**undertaken**
**directly**
**Support**
**costs**
(see note7)
**Total**
**£**
**£**
**£**
50,420
-
50,420
12,710
-
12,710
83,505
-
83,505
38,688
378,597
417,285
185,323
378,597
563,920||||
||||
|**2024**
**Total**
**£**
50,420
12,710
83,505
417,285
563,920|
||185,323|
378,597|||
## **5. Investment Income**
## **6. Analysis of Expenditure**
Page 9
**Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2024**
|Charity Shop
Fundraising and Publicity
Management and Administration
Direct Charitable Costs|**Activities**
**undertaken**
**directly**
**£**
100,957
25,644
67,083
26,854|**Support**
**costs**
(see note7)
**£**
-
-
-
242,875|**2023**
**Total**
**£**
100,957
25,644
67,083
269,729|
|---|---|---|---|
||220,538|
242,875|
463,413|
## **7. Support Costs**
|Employee costs:
Wages and salaries
Employers NI
Travel and subsistence expenses
Premises expenses:
Light and heat
Repairs and maintenance
General administration:
Telecommunications and data costs
Sundry expenses
Employee costs:
Wages and salaries
Employers NI
Travel and subsistence expenses
Premises expenses:
Light and heat
Repairs and maintenance
General administration:
Telecommunications and data costs
Sundry expenses|**2024**
**Direct**
**Charitable**
**Costs**
**£**
284,428
3,757
13,853
10,635
59,209
896
5,819|
|---|---|
||378,597|
||**2023**
**Direct**
**Charitable**
**Costs**
**£**
167,976
1,781
9,791
7,002
50,425
734
5,166|
||242,875|
Page 10
**Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2024**
## **8. Staff Costs**
Staff costs were as follows:
|**.** **Staff Costs**
taff costs were as follows:|||
|---|---|---|
|Wages and salaries
Social security costs|**2024**
**£**
284,428
3,757
288,185|**2023**
**£**
167,976
1,781|
|||169,757|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## **9. Average Number of Employees**
Average number of employees during the year was: 22 (2023: 20)
## **10. Tangible Assets**
|**Cost**
As at 1 January 2024
Additions
As at 31 December 2024
**Depreciation**
As at 1 January 2024
Provided during the period
As at 31 December 2024
**Net Book Value**
As at 31 December 2024
As at 1 January 2024
**11.** **Stocks**
Stock
**12.** **Debtors**
**Due within one year**
Trade debtors
Other debtors|**Land &**
**Property**
**Freehold**
**£**
165,712
454,348|**Land &**
**Property**
**Freehold**
**£**
165,712
454,348|**Plant &**
**Machinery**
**£**
8,764
36,295|**Total**
**£**
174,476
490,643|
|---|---|---|---|---|
||620,060||
45,059|
665,119|
||-
12,401||
-
11,265|
-
23,666|
||12,401||
11,265|
23,666|
||607,659||
33,794|
641,453|
||165,712||
8,764|
174,476|
||||**2024**
**£**
4,543
**2024**
**£**
225
4,900
5,125|**2023**
**£**
17,000|
|||||**2023**
**£**
-
-|
|||||-|
Page 11
**Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2024**
## **13. Creditors: Amounts Falling Due Within One Year**
|Trade creditors
Bank loans and overdrafts
Other creditors
Accruals and deferred income
**14.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans
**15.** **Loans**
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Bank loans
Amounts falling due between one and five years:
Bank loans
**16.** **Movement in Funds**
**As at 1**
**January**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
410,091
**Total funds**
410,091
**As at 1**
**January**
**2023**
**Prior year**
**adjustment**
**£**
**£**
**Unrestricted funds**
General:
General unrestricted fund
-
332,981
**Total funds**
-
332,981|Trade creditors
Bank loans and overdrafts
Other creditors
Accruals and deferred income
**14.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans
**15.** **Loans**
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Bank loans
Amounts falling due between one and five years:
Bank loans
**16.** **Movement in Funds**
**As at 1**
**January**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
410,091
**Total funds**
410,091
**As at 1**
**January**
**2023**
**Prior year**
**adjustment**
**£**
**£**
**Unrestricted funds**
General:
General unrestricted fund
-
332,981
**Total funds**
-
332,981|Trade creditors
Bank loans and overdrafts
Other creditors
Accruals and deferred income
**14.** **Creditors: Amounts Falling Due After More Than One Year**
Bank loans
**15.** **Loans**
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Bank loans
Amounts falling due between one and five years:
Bank loans
**16.** **Movement in Funds**
**As at 1**
**January**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
410,091
**Total funds**
410,091
**As at 1**
**January**
**2023**
**Prior year**
**adjustment**
**£**
**£**
**Unrestricted funds**
General:
General unrestricted fund
-
332,981
**Total funds**
-
332,981|**2024**
**£**
4,552
29,156
592
3,000
37,300
**2024**
**£**
238,244
**2024**
**£**
29,156
**2024**
**£**
238,244
**Income**
**Expenditure**
**£**
**£**
588,694
(563,920)|||**2024**
**£**
4,552
29,156
592
3,000|**2024**
**£**
4,552
29,156
592
3,000|**2024**
**£**
4,552
29,156
592
3,000|
|**2023**
**£**
-
-
1,418
-|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||37,300||||1,418|
|||||||**2024**
**£**
238,244||||**2023**
**£**
-|
|||||||||||**2023**
**£**
-|
|||||||||||**2023**
**£**
-|
|||||||||||**As at 31**
**December**
**2024**
**£**
434,865|
|||410,091|
588,694||||
(563,920)|||
434,865|
|||**Prior year**
**adjustment**
**£**
332,981|**Income**
**£**
540,523||||**Expenditure**
**£**
(463,413)|||**As at 31**
**December**
**2023**
**£**
410,091|
||-|
332,981|
540,523||||
(463,413)|||
410,091|
Page 12
**Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2024**
**17. Related Party Disclosures** There are no related party transactions.
Page 13