REGISTEI RED COIIIIPANY NUMBER: 04994772 (Scotland) REGISTERED CHARITY NUMBEI R: SC039806 ort of theT 'ted Financial Statements for the Year Ended 31 for uirrel Initiative Helen Sida Chartered Accountants Bramble Cottage Mi(klle Road Denton Harleston Norfolk IP20 OAJ eans uirrel Initi ti rt of the T￿￿teeS l March 202 The trllstees who are also direGtOLW of the Glwity for the pU￿OSe8 of the Companies Act 2006, present their iEPOrt with the finattcial statements of the C￿￿ty for the year ended 31 Matrh 2025, The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to ch￿LtieS preparing their accounts in accordance with the Financlal Reporting Standard applicable in th¢ UK and Rq)ublic of Ireland (FRS 102) (effective I January 2019), FINANCIAT. REVIEW Reserves policy The trustees have a￿ed a wIicy that three month operdiing reserves is desirable current unrcstiicted reserves meet this requirement. STRUCTURE, GOVERNANCEI AND MANAGEMENT Governing document The clwity is controlled by its governing documenL a dGcd of ttwt, and constitutes a lirnited company, limited by guarantee, as defined by the Companies Act 2006, REFERENCTI AND ADMINISTRATtVE DETAILS Registered Cornpany number 04994772 (Scotland) Reglstered Ch￿lty number SC039806 Registered office Henstead Old Rectory Hulver Road Henstead Beccles Suffoll( NR34 7LA Trustees G Taylor JCFDutton GNFa A Falc4)n J Wilding Company Secretary A Kendall Pa8e I Examiner's R ort to the Trustee of Independent examiner's report to the trustses of European Squirrel Inltiative (Ithe Company,) I report to the charity trustees on n]y ¢xamination of the accoullts of the Cornpany foi. the year ended 31 March 2025. Responslbllities and basAs of report As the ch￿Ity'S tnjstees of the Company (and also its directors for the pU￿oseS of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (yhe 2006 Act?. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2￿6 Act and are eligibl¢ for independent exarninatl0￿ I report in respect of my examination of your charity's accounts as carried out undcr Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my ¢xamination I have followed the Directions given by the Charity Conlmission under Section 145(5) (b) of the 201 l Act. Page 3 uirrel Initiative Statement of Financial Activities for 31 2025 31.3.25 Totsl funds 31.3.24 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMEI lyfs FROM Donations and legacies 31,071 31,071 26,803 Other trading activities 3,620 3,620 5,033 Total 34,691 34,691 31,836 EXPEM)ITURE ON Raising funds 11,520 11,520 12,177 Charitable acdvllles General activity Is,￿5 15025 16,802 Totfil 27J45 27J45 28,979 NET INCOIV 7,346 7046 2,857 RECONCILIATION OF FUNDS Total fimds brought forward 52,767 52,767 49,910 TOTAL FUNDS CARRIED FORWARD 60,113 60,113 52,767 The notes form part of these fmancial statements Page 5 Balance Sheet- c l March 2025 These fll]ancial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The fmancial statements were approved by the Board of Trustees alld authorised for issue on 27 July 2025 and were signed on its behalf by,, A Falcon - Trustee The not&s form part of these fmancial statements Page 7 Euro eans Ullre itiative Note8 to the Finan tatements - contin ￿lld￿ 31 March 2025 ACCOUNfING POLICIES- contlnued Pension costs and other post-retirement benefits The clwitable company operates a defined contribution pension scheme. Contributions payable to the ch￿itabLe company's pension scheme are Gharged to the Statement of Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 31.3.25 31.3,24 Shop and newsletter Grcy eGology Red squirrel ecology Increase in portfolio value 846 300 265 3,055 4,187 3,620 5,033 TRUSTEEsf REMUNERATION AND BENEFrrs There were no t￿￿tee8, ￿eration or oth¢r benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trnstees, expenses paid for the year cnded 31 March 2025 nor for the year ended 31 Mawh 2024. COMPARATIVES FOR THE STATEIVIENT OF FINANCIAL ACTIVITIES Unrestiicted Restiicted fimd fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 26,803 26,803 Other trading activities 5,033 5,033 Total 31,836 31,836 EXPfi NDITURE ON Raising funds 12,177 12,177 Charltllble activities General activity 16,802 16,802 Page 9 continued.,. Eur uirrel Initiative Notes to the Financial Statements - continued F]JED ASSET INVESTIVIENTS Listed investments MARKEI T VALUE At l Apiil 2024 Additions 33,711 3,055 At 31 March 2025 36,766 NET BOOK VALUE At 31 March 2025 36,766 At 31 March 2024 33,711 'rhere were no investment assets outside the UK CRED￿oRS. AMOUNTS FALLING DUE WITHIN OIYE YEAR 31.3.25 31.3.24 Accrued expens&s 2,179 MOVEMENT IN FufADS Net movement ill funds At 31.3.25 At 1.4.24 Unrestrlcted funds General fund 52,767 7,346 60,113 TOTAL FUM)S 52,767 7J46 60,113 Net movement in included in the above are as follows,. Incon]ing Resourc¢s Movement r&sources expended ill funds Ullrestricted funds General fund 34,691 (27,345) 7,346 TOTAL FUNDS 34,691 (27,345) 7,346 Pagell continued.,. uirrel Initiative Notes to the Financial Statements - continu f i thc Year Ended 31 M h 202S MOVKIIIENf IN FUIYDS- continued A currellt year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: In¢oiDing Resources Moveinent resoU￿e8 expended in funds Unrestricted funds General fLmd 66,527 (56,324) 10,203 TOTAL FUNDS 66,527 (56,324) 10,203 RELAYED PARTY DISCLOSURES During th¢ year the sum of £l1,5?O was paid to A T Kendall an officer of the charity for professional services comprising £6,720 for medi& and public relations and £4,800 foi, administration. Page 13 calls uirrel Initiative Detailed Statement of Financial Activities for the March 2025 31.3.25 31.3.24 SuppoTt Costs Management Publicity & representation Advertising 7,880 301 7,130 8,181 7,130 Other Accountancy Squirrel newsletter 288 913 602 2,779 1,201 3,381 Total resourccs expended 27,345 28,979 Net income 7J46 2,857 This page does not form part of the statutory financial statements Page 15