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.
- 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 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**
- 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 continue to run the charity shop in Shrewsbury and Much Wenlock
- 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.
- 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**
## **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:
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 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**
12. **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**|
|---|---|
|**£**|**£**|
18. **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