OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Birdline UK Limited

2024-09-30-accounts

Birdline UK LTD

Annual Report and Financial Statements Annual Report and Financial Statements 30[th] September 2024

Company Registration: 05925887 Registered Charity England: 1125030 Registered Charity Scotland: SC043288

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Contents

Contents ......................................................................................................................................... 1 Legal and Administrative Information ............................................................................................... 2 Trustees Annual Report .................................................................................................................... 3 Financial Overview ........................................................................................................................... 9 Reserves Policy .............................................................................................................................. 10 Responsibilities of the Trustees ...................................................................................................... 11 Independent Examiner’s Report ..................................................................................................... 12 Statement of Financial Activities .................................................................................................... 14 Balance Sheet ............................................................................................................................... 15 Notes forming parts of the financial statements .............................................................................. 16

Page | 1

Birdline UK Limited Report & Financial Statements for: Year Ended 30[th] September 2024

Legal and Administrative Information

Charity Name

Charity Name Birdline UK Ltd Registered Charity Number (England & Wales) 1125030 Registered Charity Number (Scotland) SC043288 Company Registration Number 05925887

Registered O�ice

International House, 12 Constance Street London E16 2DQ

Directors

Melinda Laws Suzanne Connett Tracey Kirkland Christopher Maddex

Banker

NatWest Bank, 740 Waterside Drive, Aztec West, Almondsbury, BS99 5BD

Independent Examiner

Joshua Kingston BSc. ACA, Burton Sweet Ltd, Chartered Accountants, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1UR

Page | 2

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Trustees Annual Report

Structure, governance & management

The charity is a charitable company limited by guarantee and was incorporated on 5[th] September 2006. It is governed by a Memorandum and Articles of Association which were updated in June 2022 to clarify a few points including board structure and voting membership.

In the event of the company being wound up, voting members are required to contribute an amount not exceeding £1.00. The Directors of the company are Directors for the purpose of Company Law and Trustees for the purpose of Charity law.

All services are delivered by volunteers, we do not have any paid sta� members. Professional services such as financial oversight are outsourced to our appointed accountants.

Aims & Objectives

The charity’s purpose as set out in the objects contained in the Memorandum of Association are to provide shelter, appropriate care, treatment and security for birds su�ering from sickness, abuse and neglect, ill usage and poor or changed circumstances by means of foster / rescue homes or other facilities.

Furthermore, we aim to promote and provide education for the public in the husbandry & welfare of psittacine in general and help prevent cruelty to and su�ering of birds.

The trustees have complied with section 17(5) of the Charities Act 2011 having given due regard to the Charity Commission’s guidance on public

Our rescue service provides a safe place for unwanted and abused birds until appropriate long-term homes can be found. Our emergency service and helpline operate 24 hours a day.

Secondary activities focus on providing education regarding parrot welfare, health and diseases to current and prospective owners; including raising awareness of the risk of zoonotic diseases. Digital assets such as the website and social media, as well as at public facing events are the main ways in which information and education are disseminated.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review centres on our achievements and the outcome of our e�orts in the previous twelve months and enables us to fine tune our planning and activities for the following year.

We have referred to the guidance contained within the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives.

Page | 3

Report & Financial Statements for: Year Ended 30[th] September 2024

Birdline UK Limited

The Focus of Our Work

Our main objectives for the year ended 30[th] September 2024 were as follows:

  1. Providing shelter, care, treatment and security to rescued birds and placement of these birds into appropriate homes.

  2. of correct nutrition and welfare along with trying to prevent cruelty through ignorance. The means of achieving this include online services such as the website and social media, a 24hour dedicated telephone help line and attendance at events and other forms of outreach.

  3. Focus on customer service in order to retain existing membership and increasing the number of safehouses and foster homes available for rescued birds.

  4. Recruitment of new volunteers and implementation of volunteer training and targets in order to increase the number of re-homed birds.

  5. Increasing our work with Government agencies such as Social Services and the Police along with working with other agencies such as the RSPCA because of the recognised di�iculties caused by the ongoing economic crisis.

  6. Reviewing and strengthening our governance including revising the Memorandum and Articles of Association and the development of new policies and guidelines.

  7. Reviewing and strengthening our data management and documentation procedures.

Rescue

Again, this year we have seen an increase in the number of unwanted birds waiting to be handed into the charity as well as unprecedented high levels of existing Birdline foster homes returning birds due to ill health, changes in family circumstances and the cost-of-living crisis. This has resulted in having to severely restrict the intake of new birds to the charity, although where possible we endeavour to onboard emergency cases. In order to counteract this trend, we are looking at ways to increase both our volunteers and general membership.

Safehouses

Birds which come into the rescue are placed in a safehouse by our volunteer Area Coordinators, where they are cared for in loving homes and given any treatment which may be required. Our volunteers pay for food and other items the bird may need while Birdline cover the cost of any treatment and medication. Following a short period in these safe houses (three to six weeks) the bird will be assessed and if suitable for immediate re-homing, their details are then placed on our rehoming section within the web site. These details include an assessment of the bird’s behaviour and preferences along with a photo. Many of the birds handed into the charity fall under the special needs category where they have self-mutilated or are severely plucked, are su�ering from disease or deficiencies or are disfigured. These birds spend time in our special needs homes and can stay there for many months until they are rehabilitated. Again, here our aim is to find these birds a caring loving forever home.

Page | 4

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Rehoming

Due to the fact these parrots are long lived we do not o�er an adoption scheme instead o�ering a lifelong foster contract, whereby should the fosterer’s situation change then the bird can come back into Birdline to be rehomed once more. U.K. residents can become members of Birdline for a small annual fee, and this entitles them to apply to give any of these birds a new home. These applications are dealt with by our rehoming team.

Our rehoming team processes applications for birds and each applicant is telephoned and an interview carried out to assess the suitability of the person to the bird, for which they have applied.

We endeavour to match the bird to the home based on the bird’s needs. A home check is then carried out for specific applicants by our area coordinators or homechecker who are based throughout the country. A small charge is made for this home check. The results of the home check are carefully reviewed and at this point the most appropriate foster home is chosen. The bird and its cage (where applicable) are then moved to its new foster home.

No purchase charge is made for the bird, but an administration fee is applied.

In year end 2024 we received 234 applications to foster via the website, which is one more than the previous year. Further fosters are generated internally when safehouses request to foster their own birds.

There is a continuing trend of the larger share of applications arriving from female identifying adults. This continues to cause problems with rehoming male orientated parrots. However, the percentage of applications from men is increasing and we will continue to target this demographic.

Communication

As the charity does not have a permanent base and the majority of services are delivered remotely our communication strategy is of the utmost importance.

Our website provides a vibrant, active and professional public face for the organisation. It is continually updated with latest news, information regarding events, educational resources and of course the bird rehoming list.

Member and public enquiries can also be made through the “contact us” form on the website and via a dedicated enquiry e-mail, which we endeavour to answer within 48 hours. We also have a 24-hour emergency and a small team of social media administrators who promote content, and provide advice via these platforms.

We dealt with 2996 direct enquiries over the year across social media messages, emails and telephone calls. Many of the phone calls were urgent requests for help with lost, found or abandoned birds.

birds.
Direct contact statistics
Social Media DMs 330
Telephone enquires 1300
Web contact form 896
Enquiryemails/Web contact Form 470

Page | 6

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Improving service user communication

users was required. We have therefore taken a number of steps to improve this situation including;

Social Media

Our combined social media follower base for Instagram, Facebook and Twitter(X) is 9217 which is an increase of 262 on the previous financial year.

Over two thirds of media reach was to people identifying as females and this correlates with the gender split for foster applications. We will look at ways to target a wider demographic in the future.

Website Analytics

From Oct 1[st] 2023 – 30[th] September 2024 www.birdline.co.uk received 44,000 website hits. Whilst this is down on the hits for previous year which we believe is due to the website changeover.

The new website is easier to navigate and provides more payment options, which has also removed obstacles to purchasing and donations.

Other than the home page and bird rehoming list, the page with the highest tra�ic was the Avian Vet directory, indicating that the public and members alike find this service informative and useful. We are continuing to develop our digital welfare resources in line with our organisational aims and objectives.

Website Development

The directors commissioned a professionally built WordPress site, launched in July during the 2023-24 financial year.

The upfront investments have been counterbalanced by savings made due to no longer requiring commercial plugins, as well as via enhanced income generation capabilities.

The new site has also provided a strong content management platform which will allow us to streamline and automate more of our paperwork in the future, thus reducing volunteer admin hours, increasing the speed with which we can process foster applications, and free up capacity to spend caring for the birds, fundraising, training volunteer and providing education services.

Page | 7

Birdline UK Limited Report & Financial Statements for: Year Ended 30[th] September 2024

Education and Event

Due to volunteer capacity, we decreased the event team to just the Southwest who attended venues such as county shows, steam fairs, village fates, car boot sales, carnivals, and tourist venues. The team consist of volunteers and their selected tame birds, which the public (under supervision) are able to stroke and hold. Thus, allowing our team members to engage with the public and discuss all matters of husbandry, care, welfare, their suitability as pets and the plight facing so many birds purchased from breeders and pet shops to unsuitable homes.

The team led by Director Suzanne Connett attended eight shows, engaging with several thousand show visitors and raised seven thousand pounds for the charity.

Our attendance at the shows do help to raise Birdline’s profile and services. A large number of people indicated that they were not even aware of the unsuitable living circumstances many parrots find themselves in, or indeed that there are parrots in need of rescue services until they see the Birdline show stand.

Engagement with the public is always higher when live parrots are on show and can interact with show attendees.

Page | 8

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Financial Overview

Income and Fundraising

Income is generated by our membership fees and admin charges related to home checks and fostering, with the remainder of charity expenditure covered by bequests, donations and other fundraising e�orts such as events.

Diversifying income

In previous years we have relied on events and shows for the core of our donations. Plans for other online giving initiatives will be rolled out in due course.

Expenditure

Although our volunteers are not paid, we do reimburse applicable travelling costs.

We still struggle with getting volunteers for the charity and this means our current team end up having to travel further afield to carry out home checks and bird collections. This does impact on the expenses incurred and accordingly, we will be looking at improving volunteer recruitment and retention in the next financial year. Through our education programme, we try to ensure our members are able to reduce the number of vet visits caused by accidents and diet related issues, and the amount of vet visits is falling. However, Veterinary costs continue to be one of the largest expenditures for the charity.

Bequests

A bequest brochure was created in 2022 to make it easier for people to leave a gift to Birdline in their wills. We did not receive any bequest gifts during this financial period.

Page | 9

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Reserves Policy

While our current actual reserves are a lot higher than required, we are continuing a large review of IT equipment and functionality such as electronic signature to support both Directors and our many volunteers. We are also continuing to undertake a full review of all our operational areas to ensure that they are suitably covered and gather some proposals with regard to maintaining support going forwards which may result in an additional spend of some kind (both capital and operational).

We currently run two Birdline vans for collections and other roles and plan to review both the vans we already own with an expected larger than usual maintenance spend in the current financial year, we also need to retain a reserve of £15k for the replacement of one van in the case of a catastrophic failure of one of the existing vehicles.

Finally we have been working through the creation of a new website, and while it took longer than expected for a variety of reasons, we have a desire to introduce some additional functionality to support Directors and key sta� going forwards. With the replacement website now having been live for a number of months, there are still both a number of changes required both to maintain previous functionality but also to introduce new. There will be an additional spend required for the new functionality aspect which it is expected to be between £5k and £7k, some of which will be in the nature of maintenance rather than development.

In summary, although reserves remain higher than required, we continue to have some challenges and plans which will require a spend which will be outside of our normal operational costs. Therefore, the current level of reserves is considered appropriate.

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) held by the charity should be 18 months of the total expenditure, which equates to £54,518 in free reserves. At this level, the trustees feel that it would be able to continue the current activities of the charity in the event of significant drop in funding, allowing time to consider how the funding would be replaced or activities changed accordingly.

The free reserves held by the charity amounted to £173,260 (2023: £180,322).

Thanks to generous bequests Birdline is now in the fortunate position of having reserves which are significantly larger than that required by our reserves policy. The directors did look at higher interest accounts and moved some of these reserves to the new higher interest account.

Page | 10

Birdline UK Limited Report & Financial Statements for: Year Ended 30[th] September 2024

Responsibilities of the Trustees

The Trustees (who are also directors of Birdline-UK Limited for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Trustees are required to:

The Trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and ensuring that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the trustees

Melinda Laws

Date: 22 March 2025

Page | 11

Birdline UK Limited

Report & Financial Statements for: Year Ended 30[th] September 2024

Independent Examiner’s Report

Independent examiner’s report to the trustees of Birdline UK Limited (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30[th] September 2024.

Responsibilities and basis of report

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 44 (1) (c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

Page | 12

Birdline UK Limited Report & Financial Statements for: Year Ended 30[th] September 2024

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.

Joshua Kingston, BSc. ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 22 March 2025

Page | 13

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

Note
Income from:
Donations and legacies
2
Other trading activities
3
Charitable activities
4
Investment income
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
8
Total funds brought forward
14
Total funds carried forward
14
Net income/(expenditure) and net movement in
funds		 Total Funds
2024
£
17,518
160
20,381
4,842
42,901
2,627
33,718
36,345
6,556
183,813
190,369		 Total Funds
2023
£
35,134
2,451
24,715
1,538
63,838
4,111
35,310
39,421
24,417
159,396
183,813

The Charity has no recognised gains or losses other than the results for the period as set out above.

All of the activities of the charity are classed as continuing.

All income and expenditure in the current year and the prior year comparatives relate to unrestricted funds.

The notes on pages 16 to 20 form part of these financial statements.

Page | 14

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

BALANCE SHEET

AS AT 30 SEPTEMBER 2024

2024 2023
Note £ £
Fixed assets 11 2,109 3,491
Current assets
Stock 50 300
Debtors 12 1,694 2,070
Cash at bank 187,657 178,967
Creditors: Amounts falling due 189,401 181,337
within one year 13 (1,141) (1,015)
Net current assets 188,260 180,322
Net assets 190,369 183,813
Unrestricted funds 15 190,369 183,813
190,369 183,813

For the period ending 30 September 2024 the company was entitled to exemption 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 accounts for the period 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 accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

22 March 2025

These financial statements were approved by the trustees on…............................................... and are signed on their behalf by:

............................................... Melinda Laws

Company Number: 05925887

The notes on pages 16 to 20 form part of these financial statements.

Page | 15

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.

The charity is a public benefit entity as defined under FRS102.

There are no material uncertainties about the charity's ability to continue as a going concern.

b) Income

All income is accounted for as soon as the charity has entitlement to the income and there is certainty of receipt and the amount is quantifiable. Income from donations is included in income when these are receivable, except as follows:

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

c) Expenditure

Expenditure is accounted for on an accruals basis and have been classified under headings that aggregate all costs related to the category. Expenditure includes attributable VAT which cannot be recovered.

Grants payable are charged in the period when the offer is conveyed to the recipient except in those cases where the offer is conditional. In these cases the grants are recognised when the conditions attaching are fulfilled. Grants offered subject to the conditions which have not been met at the period end are noted as a commitment, but not accrued as expenditure.

Raising funds costs are those incurred in running events to raise funds and in seeking voluntary contributions. They do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of the objects of the charity.

Governance costs are costs associated with constitutional and statutory requirements and include costs associated with the strategic management of the charity's activities.

d) Fixed assets

Fixed assets are included at cost less depreciation. Assets costing less than £1,000 are not capitalised. Depreciation is calculated so as to write off the cost of an asset less its estimated residual value, over the useful life of that asset as follows:

Bird equipment Straight-line over the useful economic life of 8 years. Motor vehicles Straight-line over the useful economic life, which is variable.

e) Stock

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page | 16

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

1 Accounting policies ( continued )

g) Cash at bank and cash in hand

This includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

h) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

i) Fund accounting

Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of support costs where applicable.

2 Income from: Donations and legacies

Donations
Legacies
Gift aid income
Income from: Other trading activities
Merchandise Sales
Income from: Charitable activities
Home checks
Membership subscriptions
Foster fees		 Total Funds
2024
£
15,777
-
1,741
17,518
Total Funds
2024
£
160
160
Total Funds
2024
£
560
16,186
3,635
20,381		 Total Funds
2023
£
13,116
21,000
1,018
35,134
Total Funds
2023
£
2,451
2,451
Total Funds
2023
£
760
17,535
6,420
24,715

3 Income from: Other trading activities

4 Income from: Charitable activities

Page | 17

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

5 Expenditure on: Raising funds

Website and Marketing
Expenditure on: Charitable activities
Bank and legal Fees
Motor costs
Veterinary costs
Equipment
Office
Miscellaneous
Computing expenses
Depreciation expenses
Repairs and Maintenance
Governance costs (note 7)
Governance costs
Independent examiner's fee
Legal fees
Net income/(expenditure) for the period
This is stated after charging:
Independent examiner's fee:
for independent examination
for preparation of statutory accounts
prior year (over)/under accrual
Depreciation expenses		 Total Funds
2024
£
2,627
2,627
Total Funds
2024
£
704
5,127
11,780
6,403
4,606
454
657
1,382
663
1,942
33,718
2024
£
1,929
13
1,942
2024
£
600
990
339
1,382		 Total Funds
2023
£
4,111
4,111
Total Funds
2023
£
756
8,031
15,733
4,859
2,455
274
-
1,449
-
1,753
35,310
2023
£
1,740
13
1,753
2023
£
550
900
290
1,449

6 Expenditure on: Charitable activities

7 Governance costs

8 Net income/(expenditure) for the period This is stated after charging:

9 Staff costs and numbers

Three trustees (2023: two) were reimbursed expenses of £5,727 (2023: £5,351) in fulfilling trustee duties and also in acting as volunteers to carry out charitable activities.

No trustees received remuneration in the current or previous year.

No staff were employed in the current or previous year.

Page | 18

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

10 Taxation

The charity is exempt from corporation tax on its charitable activities.

11 Tangible fixed assets

Cost
At 1 October 2023
At 30 September 2024
Depreciation
At 1 October 2023
Charge for the year
At 30 September 2024
Net book value
At 30 September 2024
At 30 September 2023
Debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Accruals		 Bird
Equipment
£
4,767
4,767
3,555
242
3,797
970
1,212		 Motor
Vehicles
£
5,900
5,900
3,621
1,140
4,761
1,139
2,279
2024
£
1,694
1,694
2024
£
1,141
1,141		 Total
£
10,667
10,667
7,176
1,382
8,558
2,109
3,491
2023
£
2,070
2,070
2023
£
1,015
1,015

12 Debtors

13 Creditors: amounts falling due within one year

Page | 19

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

14 Movement in funds

Unrestricted funds
General funds
Designated funds
Reserve for Van replacement
Total funds
Prior year comparatives
Unrestricted funds
General funds
Total funds		 At 1 October
2023
£
183,813
-
183,813
At 1 October
2022
£
159,396
159,396		 Income
£
42,901
-
42,901
Income
£
63,838
63,838		 Expenditure
£
(36,345)
-
(36,345)
Expenditure
£
(39,421)
(39,421)		 Transfers
£
(15,000)
15,000
-
Transfers
£
-
-		 At 30
September
2024
£
175,369
15,000
190,369
At 30
September
2023
£
183,813
183,813

Funds Descriptions

Designated Funds

The Trustees have decided to set aside a reserve of £15k for the potential replacement of one van in the case of a catastrophic failure of one of the existing vehicles.

15 Analysis of funds

Unrestricted funds
General funds
Designated funds
Prior year comparatives
Unrestricted funds
General funds		 Fixed
Assets
£
2,109
-
2,109
Fixed
Assets
£
3,491		 Current
Assets
£
174,401
15,000
189,401
Current
Assets
£
181,337		 Current
Liabilities
£
(1,141)
-
(1,141)
Current
Liabilities
£
(1,015)		 2024
Total
£
175,369
15,000
190,369
2023
Total
£
183,813

16 Share capital

The company is limited by guarantee. In the event of a winding-up, the liability of each member is £1.

Page | 20

Report & Financial Statements for: Year Ended 30 September 2024

Birdline UK Limited

Notes to the Financial Statements

The following page does not form part of the statutory financial statements which are the subject of the Independent Examiner's report on pages 12 & 13 .

Page | 21

Birdline UK Limited

Report & Financial Statements for: Year Ended 30 September 2024

Notes to the Financial Statements

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Income
Donations and Legacies
Donations
Legacies
Gift aid income
Other trading activities
Merchandise Sales
Charitable activities
Home checks
Membership subscriptions
Foster fees
Investment income
Total income
Expenditure
Raising funds
Website
Charitable expenditure
Support costs:
Bank/legal fees
Motor expenses
Veterinary costs
Equipment
Office expenses
Miscellaneous
Computer costs
Depreciation expenses
Repairs and Maintenance
Governance costs
Total expenditure
Net income/(expenditure)		 Total Funds
2024
£
15,777
-
1,741
160
560
16,186
3,635
4,842
42,901
2,627
704
5,127
11,780
6,403
4,606
454
657
1,382
663
1,942
33,718
36,345
6,556		 Total Funds
2023
£
13,116
21,000
1,018
2,451
760
17,535
6,420
1,538
63,838
4,111
756
8,031
15,733
4,859
2,455
274
-
1,449
-
1,753
35,310
39,421
24,417

All income and expenditure in the current and prior year comparative relate to unrestricted funds.

Page | 22