Charity registration number: 1096812
CUAN WILDLIFE RESCUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
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 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 14—15 |
Cuan Wildlife Rescue
Trustees' Report For The Year Ended 31 December 2025
The trustees present their report and the financial statements for the year ended 31 December 2025.
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.
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To advance the education of the public in the care and rehabilitation of wild animals.
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To undertake research or assist others undertaking research in the field of wildlife rehabilitation.
Cuan Wildlife Rescue is a dedicated Wildlife Rescue and Rehabilitation Centre committed to the care of sick, injured, and orphaned British wild animals and birds. Our primary aim is to provide expert treatment and rehabilitation, enabling each animal to be successfully returned to the wild whenever possible. Once fully recovered, great importance is placed on releasing wildlife back into the area from which they originated, where they may rejoin a mate, return to familiar territory, or resume their natural hunting grounds.
Based in Shropshire, Cuan Wildlife admits animals and birds from all over the UK, primary from the West Midlands, Shropshire and surrounding counties. Open every day of the year, every wildlife casualty admitted to the centre receives immediate first-aid treatment upon arrival, including pain relief, fluid therapy, warmth, and treatment for shock where appropriate.
We work closely alongside Severn Edge Veterinary Centre to ensure animals receive the highest standard of veterinary care and rehabilitation throughout their recovery journey.
Achievements
In 2025, Cuan Wildlife Rescue admitted 6,458 wild animals and birds into care, representing a slight increase on the number admitted during 2024. Of particular concern was a decline in hedgehog admissions, reflecting the worrying national decline of this much-loved species, likely due to habitat loss and a reduction in natural food sources. During the year, the charity received more than 25,000 telephone calls directly to the wildlife hospital, in addition to thousands of enquiries via email and social media messaging platforms. Cuan continued to work closely with fellow rescue organisations, including RSPCA Stapeley Grange and West Midlands Hedgehog Rescue, ensuring the best possible outcomes for wildlife casualties requiring specialist support or collaboration.
Owing to the increased number of admissions, calls regarding injured wildlife, and the high volume of orphaned young animals and birds requiring intensive feeding throughout the summer months, additional seasonal staff were employed from May through to September. Staffing levels covered a total of 106 hours per week, enabling the wildlife hospital to operate from 7.00am until 10.00pm, seven days a week. Outside of these hours, members of the public were encouraged to contact the charity via email or social media, where dedicated volunteers monitored messages, provided advice, and arranged rescues where necessary.
Cuan Wildlife Rescue continues to benefit from the commitment of a wonderful team of volunteers who generously give one or more days each week to assist with animal care and daily operations. Volunteer numbers increase during the busier summer season to meet the growing demands on the hospital. In addition, the charity offers work placement opportunities for students from schools, colleges, and universities, with placements ranging from two weeks to a full year. Supporting and educating future generations remains an important part of Cuan’s ethos, with the charity recognising the vital role education plays in the future of wildlife rehabilitation and conservation.
Several successful fundraising events were held throughout the year. The annual Open Day and Dog Show in July enjoyed excellent attendance alongside beautiful weather, while the Vintage Vehicle and Craft Show again proved highly popular, raising both vital funds and awareness of the charity’s work. Other events included the Wildlife Photographer of the Year competition, with winning images featured in the charity’s calendars and greetings cards, as well as monthly quiz nights hosted by The Raven Inn in Much Wenlock, whose continued support is greatly appreciated.
The Much Wenlock charity shop continues to perform successfully under the management of two part-time managers, supported by a dedicated and loyal team of volunteers, many of whom have been involved since the shop first opened. Their contribution remains invaluable to the running and success of the shop. Similarly, the charity’s second shop in Shrewsbury has also enjoyed a positive year, supported by two part-time managers and another wonderful group of volunteers who generously donate their time each week.
Throughout 2025, Cuan Wildlife Rescue was fortunate to receive grants from several charitable trusts. The charity is extremely grateful for this ongoing support, along with the legacies gifted in memory of supporters, which continue to make a profound difference to the charity’s work. In recognition of this generosity, Cuan is currently developing a remembrance garden incorporating a natural pool, designed to promote wellbeing among staff, volunteers and those who have lost loved ones, while also providing a peaceful space for reflection and remembrance within a natural setting.
Due to the continuing demand created by increasing wildlife admissions and evolving operational requirements, the charity is seeking further grant funding for the development of a second hospital building, replacement aviaries, and assistance with rising operating costs.
...CONTINUED
Page 1
Cuan Wildlife Rescue Trustees' Report (continued) For The Year Ended 31 December 2025
Aims and Objectives - continued
Generous donations of wildlife food from members of the public and local businesses totalled approximately £28,036.83 during the year. Contributions of this nature make a substantial difference to the charity’s running costs, and sincere thanks are extended to everyone who continues to support Cuan Wildlife Rescue in this way.
The charity also continues to deliver educational talks to adult groups across the county, alongside presentations and activities for schools and youth organisations, helping to raise awareness of British wildlife, conservation, and rehabilitation.
Future Plans for 2026
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To continue to provide our care and rehabilitation services for injured wildlife.
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To further improve facilities for the care and rehabilitation of casualties at each stage of their care.
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To continue to provide a good learning environment for students and other work experience placements.
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To continue to raise funds for the day to day running of the wildlife centre.
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To continue to run the charity shop in Shrewsbury and Much Wenlock
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To secure the second hospital building adjacent to the current hospital, new facilities include specialist Bat rehabilitation, education room and accommodation for staff/students (planning has been approved).
-
Secure funds and build specialist Covid rehabilitation aviary.
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.
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To continue to raise funds for the day to day running of the wildlife centre.
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To secure the charity shop in Much Wenlock.
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To continue to run the charity shop in Shrewsbury and evaluate its location.
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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
Trustees
Mr Andrew Woodhouse Mr Simon Vaughan - Chair Mr Simon Morris Ms Adrienne Baily (appointed 28/02/2025) Mrs Anna Morris-Jones - Manager Mrs Nuala O'Kane (appointed 09/10/2025) Ms Janette Morris (appointed 24/04/2026)
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 2025
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 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Anna Morris-Jones Trustee 20/07/2026
Page 4
Cuan Wildlife Rescue Independent Examiner's Report to the Trustees of Cuan Wildlife Rescue For The Year Ended 31 December 2025
I report to the trustees on my examination of the accounts of Cuan Wildlife Rescue (the Trust) for the year ended 31 December 2025.
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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 20/07/2026 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 2025
| 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 |
2025 Unrestricted funds £ 964,359 62,974 1,878 |
2024 Unrestricted funds £ 540,075 41,425 3,374 |
|---|---|---|
| 1,029,211 | 584,874 | |
| (79,620) (15,595) (97,100) (466,259) |
(49,537) (12,710) (83,505) (417,285) |
|
| (658,574) | (563,037) | |
| 370,637 | 21,837 | |
| 370,637 417,815 |
21,837 395,978 |
|
| 788,452 | 417,815 |
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 2025
| 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 |
2025 Unrestricted funds £ 650,367 |
2024 Total funds £ 640,388 |
|---|---|---|
| 650,367 3,512 6,172 393,212 |
640,388 4,543 5,125 59,288 |
|
| 402,896 (37,285) |
68,956 (53,285) |
|
| 365,611 | 15,671 | |
| 1,015,978 | 656,059 | |
| (227,526) | (238,244) | |
| 788,452 | 417,815 | |
| 788,452 | 417,815 | |
| 788,452 | 417,815 | |
Mrs Anna Morris-Jones Trustee 20/07/2026
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 2025
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:
Freehold 50 Years Straight Line Plant & Machinery 25% Straight Line Motor Vehicles 25% Straight Line Computer Equipment 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.
3. Income from Donations and Legacies
Page 8
Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
| Donations and gifts Member subscriptions and sponsorships Legacies Grants Other 4. Income from Other Trading Activities Income from other trading activities Fundraising events 5. Investment Income Bank interest receivable 6. Analysis of Expenditure Charity Shop Fundraising and Publicity Management and Administration Direct Charitable Costs |
Activities undertaken directly £ 79,620 15,595 97,100 34,865 |
2025 Unrestricted funds £ 170,967 1,884 537,412 77,076 177,020 |
2024 Unrestricted funds £ 128,260 1,474 179,977 51,500 178,864 |
|---|---|---|---|
| 964,359 | 540,075 | ||
| 2025 Unrestricted funds £ 25,764 37,210 |
2024 Unrestricted funds £ 8,422 33,003 |
||
| 62,974 | 41,425 | ||
| 2025 Unrestricted funds £ 1,878 |
2024 Unrestricted funds £ 3,374 |
||
| Support costs (see note 7) £ - - - 431,394 |
2025 Total £ 79,620 15,595 97,100 466,259 |
||
| 227,180 | 431,394 | 658,574 |
Page 9
Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
| Charity Shop Fundraising and Publicity Management and Administration Direct Charitable Costs |
Activities undertaken directly £ 49,537 12,710 83,505 38,688 |
Support costs (see note 7) £ - - - 378,597 |
2024 Total £ 49,537 12,710 83,505 417,285 |
|---|---|---|---|
| 184,440 | 378,597 | 563,037 |
7. Support Costs
| . Support Costs |
|
|---|---|
| Employee costs: Wages and salaries Employers pensions - defined contributions scheme 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 |
2025 Direct Charitable Costs £ 321,050 5,284 13,696 6,131 78,287 854 6,092 |
| 431,394 | |
| 2024 Direct Charitable Costs £ 284,428 3,757 13,853 10,635 59,209 896 5,819 |
|
| 378,597 |
Page 10
Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
8. Staff Costs
Staff costs were as follows:
| taff costs were as follows: | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
2025 £ 321,050 - 5,284 326,334 |
2024 £ 284,428 3,757 - |
| 288,185 |
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: 20 (2024: 22)
10. Tangible Assets
Land & Property
| Cost As at 1 January 2025 Additions As at 31 December 2025 Depreciation As at 1 January 2025 Provided during the period As at 31 December 2025 Net Book Value As at 31 December 2025 As at 1 January 2025 |
Freehold £ 620,060 26,673 |
Plant & Machinery £ 43,994 8,270 |
Computer Equipment £ - 1,383 |
Total £ 664,054 36,326 |
|---|---|---|---|---|
| 646,733 | 52,264 | 1,383 | 700,380 | |
| 12,401 12,935 |
11,265 13,066 |
- 346 |
23,666 26,347 |
|
| 25,336 | 24,331 | 346 | 50,013 | |
| 621,397 | 27,933 | 1,037 | 650,367 | |
| 607,659 | 32,729 | - | 640,388 |
11. Stocks
Stock
| 2025 | 2024 |
|---|---|
| £ | £ |
| 3,512 | 4,543 |
Page 11
Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
- Debtors
| 12. Debtors |
||
|---|---|---|
| Due within one year Trade debtors Prepayments and accrued income Other debtors Other taxes and social security 13. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Other taxes and social security VAT Net wages Other creditors Accruals 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 |
2025 £ 80 1,967 4,125 - 6,172 2025 £ 3,025 29,156 1,655 120 224 105 3,000 37,285 2025 £ 227,526 2025 £ 29,156 2025 £ 227,526 |
2024 £ 225 3,075 914 911 |
| 5,125 | ||
| 2024 £ 4,553 29,156 - 15,984 - 592 3,000 |
||
| 53,285 | ||
| 2024 £ 238,244 |
||
| 2024 £ 29,156 |
||
| 2024 £ 238,244 |
Page 12
Cuan Wildlife Rescue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
| 16. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 January 2025 £ 417,815 |
Income £ 1,029,211 |
Expenditure £ (658,574) |
As at 31 December 2025 £ 788,452 |
|---|---|---|---|---|
| 417,815 | 1,029,211 | (658,574) | 788,452 | |
| As at 1 January 2024 £ 395,978 |
Income £ 584,874 |
Expenditure £ (563,037) |
As at 31 December 2024 £ 417,815 |
|
| 395,978 | 584,874 | (563,037) | 417,815 |
17. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
- Related Party Disclosures There are no related party transactions.
Page 13
Cuan Wildlife Rescue Detailed Statement of Financial Activities For The Year Ended 31 December 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Committed (regular) giving Membership subscriptions Legacies Grants Charity Shop Income Other trading activities Income from other trading activities Fundraising events Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: Charity Shop Charity Shop Expenses Fundraising and Publicity Fundraising and Publicity Management and Administration Management and Administration Direct Charitable Costs Food VET Bills Other direct costs Wages and salaries Employers NI Employers pensions - defined contributions scheme Travel and subsistence expenses Light and heat |
2025 Total funds £ 154,756 16,211 1,884 537,412 77,076 177,020 |
2024 Total funds £ 111,848 16,412 1,474 179,977 51,500 178,864 540,075 8,422 33,003 41,425 3,374 3,374 584,874 (49,537) (49,537) (12,710) (12,710) (83,505) (83,505) (12,273) (18,699) (7,716) (284,428) (3,757) - (13,853) (10,635) ...CONTINUED |
|---|---|---|
| 964,359 25,764 37,210 |
||
| 62,974 1,878 |
||
| 1,878 | ||
| 1,029,211 (79,620) |
||
| (79,620) (15,595) |
||
| (15,595) (97,100) |
||
| (97,100) (7,978) (14,567) (12,320) (321,050) - (5,284) (13,696) (6,131) |
Page 14
Cuan Wildlife Rescue Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025
| Repairs and maintenance Telecommunications and data costs Sundry expenses NET INCOME |
(78,287) (854) (6,092) |
(59,209) (896) (5,819) |
|---|---|---|
| (466,259) | (417,285) | |
| (658,574) | (563,037) | |
| 370,637 | 21,837 |
Page 15