COMPANY REGISTRATION NUMBER 05296745
WORLD OWL TRUST
FINANCIAL STATEMENTS
31 MARCH 2024
Charity Number 1107529
SAINT & CO
Chartered Accountants
12/13 Church Street
Whitehaven
Cumbria
CA28 7AY

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
CONTENTS
PAGE
Trustees Annual Report
Independent Examinerfs Report
Statement of Financial Activities (incorporating the
Income and Expenditure account)
Balance sheet
Notes to the financial statements
10

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
The Trustees, who are also directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2024.
CHAIRMAN'S REPORT
My second year as chair has felt like the World Owl Trust has gained momentum again, after securing
Ihe Newton Rigg site from a choice of 5 sites last year Richard and Jacinta have worked tirelessly in
between solicitors, accountants and communicating to trustees every step of the way on the stages
to Set up a lease with the landowners. This has been no easy task with details of who will be
responsible for maintenance. rates, securing break clauses in the contract. I have nothing but
admiration for Richard and his team of trustees, drive to keep the momentum.
The building still needs work such as painting. The wooded area we are looking at for aviaries etc will
need a considerable effort to make it ready forvisitors, clearing undergrowth, building aviaries etc.
Wp. are still talking of the le8endary WOT volunteers and hope we can persuade some of them to
pick up their gloves and rakes in the coming months. Now is the time to take action to build a legacy
for today and the future of Owl Conservation.
WOT has always been available for advicp nn nest boxes and habitat development all year in-
between battling with high winds and the destruction to several aviaries this caused. Thanks to all
the donations and volunteers that helped rescue the aviaries over these testing months and for
reporting and bringing injured owls to Whiteacres.
The WOT continues with our international network taking enquiries and committing to support the
World Owl Conference. Those of us that have read Trystan's report and feel inspired from his
amazing account of the work being done internationally give us hope for future collaborations and
support for Owl Conservation.
The World Owl Trust is a membership organisation, I need to take the time to thank everyone that
has been involved in the charity over the year. Most importantly I must thank all our members for
their long-term, loyal support even with the lack of a centre to visit for another year. Without you all
we wouldn't be here now and without the dinazingly generous legacies, donations and subscriptions
we have received we wouldn't be in a position to start developing the World Owl Centre. Our
dedicated admin team Jen, Joy and Wendy who work in the office at Bootle, we couldn't manage
without them.
Wendy we are sorry to hear of your resignation a5 Admin assistant and wish you all the best for the
future.
Elaine we are also sorry to hear of your resignation as trustee, due to your heavy workload, your
advice has been invaluable. good luck with your new job.
Wendy Chilton has retired from her role in the office. we thank her for all her hard work over the
years and wish her well. Her leaving has created a gap which needs filled, the plan short term as a
Cost saving measure is for Richard and Jacinta to travel over to ease the workload on Jen and Joy who
are as always persevering in the meantime.
Rachel - thanks for all your work and enthusiasm as a trustee we wish you all the best for the future.
We also couldn't manage without Richard and Jacinta Cooper who have housed and cared for a lot of
the owl collection at their home and done so much work to find a new site for us, rescue Owls and do
all those jobs that often go unnoticed. Finally, I must thank all my fellow trustees who give up their
time for weekend meetings, to read reports, write articles and support the charity with their
generosity and skills. l am always conscious that they have fulltime jobs. families. many other
commitments and demands on their time so I take my hat off to them and their devotion to the
Charity's success and growth.

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
I play a small part in having the overview of what is happening within the charity, and l am hoping in
the coming years I can offer more of my skillsets in marketing, visitor welcome, volunteer
management, buildings maintenance, biological surveying to name a few skills.
There are so many potential volunteers still out there I know with a dedicated base at Penrith we can
really put The World Owl Trust back on the map for supporter5. new visitors, schools, locals, tourists
to enjoy.
Laura Hull
Chair
OBJEcfivES AND ACTIVITIES
The charity's objectives are the conservation and protection of wildlife. in particular ow15 6nd their
habitat, the education of the public regarding owls and the relief of sick and injured wildlife, in
particular owls.
The policies adopted in furtherance nf these objectives are running conservation programmes in the
UK and overseas and the breeding, display, welfare and promotion of owls at the World Owl Centre
and other venues. There has been no change in these during the period.
The Trust relies on a dedicated team of volunteers. We are grateful for their help at the Centre
assisting the Keeping Staff, in the Office and also in the field. Volunteers have many skills to offer and
these are invaluable to the Trust from the preparation of our annual accounts and website hosting, to
fundraising at events and nest box building. The Trust thanks all volunteers for their tireless work and
commitment.
We have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing our aims and objective5 and in planning our future activities. In particular
Trustees consider our planned activities will contribute to the aims and objectives they have set.
ACHIEVEMENTS AND PERFORMANCE
With Avian Flu declining in bird populations this year it has been easier to take in injured and sick
owls. Around Christmas we had a sudden influx of Barn Owls found starving, a sad foreboding for the
coming season it turns out. Conveniently Richard and Jacinta had just attended a CPD training session
on the Management and First Aid of Birds of Prey, held at the National Centre for Birds of Prey hosted
by Charlie Heap with lectures from Battleflatts Veterinary Practice, (Avian specialists) there we
several excellent workshops including tube feeding which was a nice rp.fresher for dealing with
emaciated rescued Owls. It was an excellent course and while there is always a lot of going over old
ground there is always that little nugget of new information that makes it worthwhile. As well as up
to date information and new research. They had some excellent First Aid Kits for sale, donated by
Battleflatts with all the proceeds going to Vulture conservation.
Both Jacinta and Richard attended a Course for Press releases and marketing in March, run by
Chesworth Press Agency, owner Karen Chesworth has offered to support us with media work as we
start to develop the new Centre and need to send out media updates and information.
In May through Trystan at Scottish Owl Centre and in partnership with Silverband Falconry we were
involved in rehoming Birds from a rescue case carried out by the SSPCA. The Birds came in two
waves, some in shocking condition that will take two years to recover fully and recover their full glory

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
and feather condition. There is Still an ongoing legal case but once this is resolved we will talk more
about it.
While we showed some members round the planned site at Newton Rigg last year negotiations have
unfortunately dragged on for the new Centre, with both Solicitors blaming each other for continued
delays, however we are nearly there. A survey was completed in record time by Kingmoor Consulting
from Carlisle at a very discounted rate with the site visit carried out one day and the report being
presented the next day. The plan is to have the lease signed in time for the AGM so that Members
can come and see our plan5 for the future.
FINANCIAL REVIEW
The Statement of Financial Activities (incorporating the Income and Expenditure Account) shows a net
deficit for the year of £46,21212023 deficit £38,625). Income for the year has decreased by £4.182 to
£84,129. Expenditure has increased by £3,405 to £130.341.
It IS the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained at a level equivalent to between three and six month's expenditure. The
Trustees consider that reserves at this level will ensure that in the event of a significant drop in funding,
they will be able to continue the charity's current activities while consideration is given to ways in
which additional funds may be raised. We still currently have reserves considerably in excess of this
policy as we work to develop a new World Owl Centre.
PLANS FOR FUTURE PERIODS
The work over the next 12 months is going to ramp up considerably. The lease has a 12-month break
clause so we can ensure that we get planning permission without being left with unusable premises.
From there we can get started with the development, building aviaries, decorating the building and
making it suitable for all our needs. While doing this we need to raise our profile in the area. creating
a buzz about the upcoming opening and recruiting volunteers and ultimately staff. Invariably the
increased public awareness will also lead to predicted increase in rescued birds.
Aviaries need to be built. zoo Licencing needs to be arranged, grants and sponsorship packages are all
in the wings waiting for a signed lease and work will start on these as soon as we can shout about the
new location. There is a phenomenal amount of work to do but excitement is building and a clear
vision of what can be achieved has formed. 2 miles from the site is a tourist attraction which receives
over 300,000 visitors a year. We aren't aiming for that many but there is great potential.

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
World Owl Trust
Charity registration number
Company registration number
1107529
05296745
Principal office
World Owl Trust
Millstones
Bootle
Millom
Cumbria LA19 5TJ
Registered office
World Owl Trust
Millstones
Bootle
Millom
Cumbria LA19 5TJ
THE TRUSTEES
The Trustees who served the company during the period were as follows:
Laura Hull
Jacinta Cooper
Rachel Miller
Mike Fielder
Darryl Atkinson
Elaine Watson
David Brookes
Chair
Vice Chair
Treasurer {resigned 16 April 2024)
(resigned 10 June 2024)
Chief Executive Officer
Richard Cooper
Independent Examiners
Stiirit & Co
Chartered Accountants
12113 Church Street
Whitehaven
Cumbria CA28 7AY
Bankers
National Westminster Bank plc
31 Pow Street
Workington
Cumbria CA14 3WY
Solicitors
Cartmell Shepherd
Viaduct House
Carlisle
Cumbria CA3 8EZ

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is a Company Limited by Guarantee and is governed by its Memorandum and Articles of
Association. It is managed with oversight by the Board of Trustees. The day to day management IS
delegated to the Chief Executive. All the Trustees are members of the Company and guarantee to
contribute £1 in the event of a winding up.
The Trust seeks to maintain a balance of Trustees with the appropriate knowledge and experience.
Applications may be received, or the existing Trustees may approach potential applicants and they
may be co-opted during the year to attend Trustee meetings and theirappointments will be put before
members at the Annual General Meeting. Trustees are encouraged to attend relevant courses to keep
up to date with current developments.
The Trust works with other COnse￿ation NGO'S and private individuals including the Zoological
Genetics Unit of the Royal Zoological Society of Scotland {DNA analysis}; Friends of Nature Nepal-
Houston Nature Cenire. Mlnnesota; Natural England; United Utilities. R5P8.' The Conservation
Partnership; Global Owl Project; Hawk & Owl Trust- Cumbria Wildlife Trust: Carlisle City Council;
Cumbria Tourism; Cumbria Environmental Waste Management: Ministry of Defence; Forestry
Commission; Lune Rivers Trust", Denton Woodcraft; Lake District National Park.
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that
systems are in place to mitigate exposure to the major risks.
RESPONSIBILITIES OF THE TRUSTEES
The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in
accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Underthat
law thg. Tru.stees have elected to prepare the financial statements in accordance with United Kinsdom
Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law}.
The financial statements are required by law to give a true and fair view of the state of affairs of the
charity and of the surplus or deficit of the charity for that period.
In preparing these financial statements. the Trustees are required to:
select Sultable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ensure that the
financial statements comply with Companies Act 2006. The Trustees are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
INDEPENDENT EXAMINERS
lan Scott, BA {Honsl FCA DChA, Saint & Co, as Independent Examiner is deemed to be reappointed.
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the special provisions for small companies under
Part 15 of the Companie5 Act 2006.

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
PAY POLICY FOR SENIOR STAFF
The Trustees consider the Board of Trustees and the chief executive as comprising the key
management personnel of the charity in charge of directing and controlling the charity and running
and operating the charity on a day to day basis. All Trustees give of their time freely and no Trustee
remuneration was paid in the year. Details of Trustee expenses and related party transaction5 are
disclosed In note 14 to the accounts. Senior staff are remunerated in accordance with salaries
representative of the charities size and sector.
Registered office:
Signed by order of the Trustees
Laura Hull
World Owl Trust
Millstones
Bootle
Millom
Cumbria LA19 5TJ
Trustee
Date:

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE WORLD OWL TRUST
I report on the accounts of the charity for the year ended 31 March 2024 set out on pages 8 to 17.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER
The Trustees (who are also the directors of World Owl Trust for the purposes of company lawl are
responsible for the preparation of the accounts. The Trustees consider that an audit is not required for
this year under section 144121 of the Charities Act 2011 (the 2011 Act} and that an independent
examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to:
examirie the account5 under section 145 of the 2011 ACT:
to follow the procedures laid down in the general Directions given by the Charity
Commission under section 14515)Ibl of the 2011 Act; and
to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any
such matters. The procedures undertaken do not provide all the evidence that would be required in
an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true
and fair view,.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention:
111 which gives me reasonable cause to believe that in any material respect the requirements-
to keep accounting records in accordance with section 386 of the Companies Act 2006,.
and
to prepare accounts which accord with the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2CX)6 and with the
methods and principles of the Statement of Recommended Practice-. Accounting and
Reporting by Charities
have not been met; or
121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
Name of principal: Mr. lan Scott BA {Hons} FCA DChA
Name of firm: Saint & Co.
Relevant professional qualification- Institute of Chartered Accountants in England and Wales
Address: 12113 Church Street, Whitehaven, Cumbria. CA28 7AY
Date:

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE
INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2024
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Activities for generating funds
Investment income
Charitable activities
Other income
39,218
39,218
42.461
1.041
1,121
39,305
4,383
3.878
37,202
3.831
3,878
37,202
3.831
TOTAL INCOME AND ENDOWMENTS
84,129
84,129
88,311
EXPENDITURE ON:
Generating funds
Generating voluntary income
Charitable activitie5
(448)
{129.893)
(448)
(447)
(129,893) (126.489)
IO/ii
TOTAL EXPENDITURE
(130,341)
1130.341) {126,936)
NET INCOME/(EXPENDITURE)
Transfer between funds
12
13
(46,212)
146,212) 138,625)
NET MOVEMENT IN FUNDS
146,212)
(46,212) {38,625)
RECONCILIATION OF FUNDS
Total funds brought forward
319,526
319.526
358,151
TOTAL FUNDS CARRIED FORWARD
273.314
273,314
319,526
The Statement of Financial Activities includes all gains and losses in the year, and therefore a statement
of total recognised gains and losses has not been prepared. All of the above amounts relate to
continuing activitie5.
The notes on pages 10 to 17 form part of these financial statements

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
BALANCE SHEET
2024
2024
2023
Note
FIXED ASSETS
Tangible assets
15
4,770
3,674
4,770
3,674
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
16
17
2.722
3,132
268,158
2,753
2,558
314.184
274,012
(5,468)
319.495
(3,643)
CREDITORS: Amounts falling due within one year
18
NET CURRENT ASSErs
268,544
315,852
TOTAL ASSETS LESS CURRENT LIABILITIES
273.314
319,526
NET ASSETS
273.314
319,526
FUNDS
Unrestricted income funds
19
273.314
319,526
TOTAL FUNDS
273.314
319.526
For the year ending 31 March 2024 the charity was entitled to exernption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities-.
• 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;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
These financial statements were approved by the members of the committee and are signed on their
behalf by:
Laura Hull
Chair
Date:
Company Resistration Number: 05296745
The notes on pages 10 to 17 form part of these financial statements
10

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
GENERAL INFORMATION
The charity is a private company limited by guarantee, registered with England and Wales and a
registered charity in England and Wales. The address of the registered office is Millstone5, Bootle,
Millom, Cumbria, LA19 5TJ.
STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the 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) (Charities
SORP {FRS 102)} and the Charities Act 2011.
ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain financial assets and liabilitie5 and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
The charity meets the definition of a public benefit entity under FRSIO2.
Dixlosure exemptions
The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As
such, advantage has been taken of the following reduced disclosures available under FRS 102:
{al Disclosures in respect of each cla55 of Share capital have not been preseiiled.
{b) No cash flow statement has been presented for the company.
{cl Disclosures in respect of financial instruments have not been presented.
{d) No disclosure has been given for the aggregate remuneration of key management personnel.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key source5 of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Significant judgements
The directors consider there were no significantjudgements in preparing the financial
statements.
Key sources of estlmation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature,
will rarely equal the related actual outcome. The directors consider there are no key sources of
estimation uncertainty-

WORLD OWL TRUST
FINANCIAL STATEMENT5
YEAR ENDED 31 MARCH 2024
Grants
Grants are recognised upon entitlement to receipt and where the amount can be measured with
reasonable certainty, unless they relate to specific future expenditure, in which case they are
deferred and matched against those future costs.
Resources expended
Charitable activities includes all costs relating to activities where the primary aim is part of the
objects of the Trust along with an apportionment of support Costs including office staff and non
specific office overheads. Governance costs include the costs for arranging the general meeting,
audit fees and the balance of support costs. All expenditure is accounted for on an accruals basis
and includes irrecoverable VAT.
Funds
Restricted funds represent grants and other income received which the donor has specified
should only be expended for specific purposes. Unrestricted funds are all other funds held by the
Trust which currently comprises the general fund. Designated funds are unrestricted funds set
aside by the Trustees for particular projects.
Amortisation
Amortisation is calculated so as to write off the cost of an asset. less its estimated residual value.
over the useful economic life of that asset. No amortisation is provided on the right to occupy.
Fixed assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value,
over the useful economic life of that asset as follows:
Fixture5 & Fittings 33.33% on a reducing balance basis
OWS Collection
No depreciation provided on the collection, which is continuously upgraded
Stocks
Stocks are valued at the lower of cost and net realisable value.
VOLUNTARY INCOME
Unrestritted
Funds
Total Funds Total Funds
2024
2023
Donations
Legacies
9,316
29,902
9,316
29.902
14,700
27,761
39,218
39.218
42,461
12

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
INCOME FROM ACTIVITIES FOR GENERATING FUNDS
Unrestricted Total Funds
Funds
2024
Total Funds
2023
Fundraising evenis (Facebook- Strange Times)
1,041
1,041
INVEsfMENT INCOME
Unrestrirted Total Funds
Funds
2024
Total Funds
2023
Bank interest receivable
3,878
3.878
1,121
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Total Funds
Funds
2024
Total Funds
2023
Memberships
Owl Adoptions
Gift Aid
18.877
11.835
6.490
18,877
11,835
6,490
20,118
12,180
7,007
37.202
37,202
39,305
OTHER INCOME
Unrestrirted Total Funds
Funds
2024
Total Funds
2023
Sundry Income
3,831
3.831
4,383
EXPENDITURE ON RAISING FUNDS
Unrestrirted Totsl Funds
Funds
2024
Total Funds
2023
Fundraising Costs
447
13

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
10. EXPENDITURE ON CHARITABLE AcfiviTIES BY FUND TYPE
Unrestrirted Total Funds
Funds
2024
Total Funds
2023
Owl Centre & General Conservation
Support costs
Governance costs
4,051
122,654
3,188
4.051
122.654
3.188
3,734
119,644
3,111
129,893
129,893
126.489
11. COSTS OF CHARITABLE AcfiviTIES BY AcfiviTY TYPE
Unrestricted
Funds
Total Funds
2024
Total Funds
2023
Activities undertaken directly
Support Costs- Salaries & Wages
Support Costs- Premises Costs
Support Costs- General Office
Governance
4.051
98,639
20.400
5,101
1,702
4,051
98,639
20.400
5,101
1,702
3,734
98,329
18,020
4.706
1,700
129.893
129.893
126,489
12. NET {OUTGOING)/INCOMING RESOURCES FOR THE YEAR
This is stated after charging:
2024
2023
Depreciation
Independent Examiners Fees
Written off assets-
Intangible
Tangible
799
1.702
985
1,700
13. FUND TRANSFERS
There were no designated funds in 2023124
14

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
14. STAFF COSTS AND EMOLUMENTS
Total staff costs were as follows:
2024
2023
Wages and salarie5
Social security costs (includes Nl Rebate)
Pension contributions
94,230
3.116
3.015
93,493
3,551
2,999
l(M),361
I￿,043
Particulars of employees:
The average number of employee5 during the year was calculated on the basis of full-time
equivalents, was as follows-
2024
No
2023
No
Owl Centre
Administration
Conservation Officer
No employee received emoluments of more than £60,tMX) during the year {2023 - Nill.
No remuneration is paid to Trustees as a matter of course.
Expenses of £56 were reimbursed to Trustees during the year. Rachel Miller was reimbursed
travel expenses of £56 on l December 2023. (2023: £0).
Key Manasement Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to
key management personnel for services provided to the charity was £49,046.12023: £49.323}.

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
15. TANGIBLE FIXED ASSETS
Buildings
Owl Fixtures &
Under
Collection
Fittings Construrtion
Total
COST
At l April 2023
Additions
Disposals
1,850
35,148
275
5.560
1.620
42,558
1,895
At 31 March 2024
1.850
35.423
7,180
44.453
DEPRECIATION
At l April 2023
Charge for 23124
34,987
147
3.897
652
38,884
799
At 31 March 2024
35,134
4,549
39,683
NET BOOK VALUE
At 31 March 2024
1.850
289
2,631
4,770
At 31 March 2023
1.850
161
1,663
3,674
16. STOCKS
2024
2023
Stock
2,722
2.753
17. DEBTORS
2024
2023
Other debtors
Prepayments
Accrued income
28
1,692
838
1,038
3,132
2,558
18. CREDITORS: Amounts falling due within one year
2024
2023
Other creditors
3,643

WORLD OWL TRUST
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
19. UNRESTRICTED INCOME FUNDS
Balance at
l Apr 2023
Incoming
resources
Outgoing
resources
Balance at
Transfers 31 Mar 2024
Designated Funds
General Funds
319.526
84.129
130,341
273.314
319.526
84,129
130,341
273.314
20. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
Net current
assets/
(liabilities)
Tangible
fixed assets
Intangible
Assets
Total
Unrestricted Income Funds:
Designated Funds
General Funds
4,770
268,544
273,314
Total Funds
4,770
268,544
273,314
21. COMPANY LIMITED BY GUARANTEE
Every member undertakes. if the company is dissolved while he or she is a member or within 12
months after he or she ceases to be a member, to contribute such sum {not exceeding £1) as may
be deemed of him or her towards the payment of the debts and liabilities of the company
incurred before he or she ceases to be a member. and of the costs, charges and expenses of
winding up, and the adjustment of the rights and of the contributories among themselves.