Birdline UK Limited
Report & Flnanclal Statements for". Year Ended 30, September 2025
Birdline UK LTD
Annual Report and Financial Statements
th
30 September 2025
Company Registration: 05925887
Registered Charity England: 1125030
Registered Charity ScotLand:
SC043288
IRDI INE U
PARROT RESCUE

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30, September 2025
Contents
Contents............................................................................................................................................
Legal andAdministrative Information................................................................................................
TrusteesAnnual Report.....................................................................................................................
Financial Overview
Reserves Policy................................................................................................................................ 10
Responsibilities of the Trustees.
li
Independent Examinerfs Report .
Statementof Financial Activities...................................................................................................... 13
.12
Balance Sheet.................................................................................................................................. 14
Notesforming partsof thefinancial statements.............................................................................. IS
Page11

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30, September 2025
Legal and Administrative Information
Charity Name
Birdline UK Ltd
Registered Charity Number (England & Wales)
1125030
Registered Charity Number Iscotlandl
SC043288
Company Registration Number
05925887
Registered Office
International House,
12 Const8nce Street
London E16 2DQ
Melinda Laws
Suzanne Connett
Tracey Kirkland
Christopher Maddex Resigned 18108125
Natwest Bank
Joshua Kingston BSC. FCA. Burton Sweet Ltd. Chartered Accountants.
The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton. Bristol, BS48 1 UR
Page12

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30, September 2025
Trustees Annual Report
Structure, governance &
management
Public benefit
The charity is a charitable company
limited byguarantee and was
incorporated on 5" 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.
The trustees have complied with
section 17151 of the Charities Act 2011
having given due regard to the Charity
Commission's guidance on public
benef it.
Our rescue service provides a safe
place for unwanted and abused birds
until appropriate long-term homes can
befound. Ouremergencyservice and
helpline operate 24 hours a day.
In the event ofthe 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.
Secondary activities focus on providing
education regarding parrot welfare,
he81th and dise8sesto current and
prospective owners,. including raising
awareness of the risk ofzoonotic
diseases. Digital assets such as the
website and socialmedia, 8swell as 8t
public facingevents are the main ways
in which information and education are
disseminated.
All services are delivered by volunteers,
we do not have 8ny paid staff members.
Professional services such as financial
oversight 8re outsourced to our
appointed accountants.
Aims & Objectives
Ensuring ourwork dellvers our alms
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 suffering from
sickness, abuse and neglect, ill usage
and poor or changed circumstances by
means offoster / rescue homes or
other facilities.
We review our aims, objectives and
activities each year. This review centres
on our achievements and the outcome
of our efforts in the previous twelve
months and enables ustofinetune 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.
Furthermore, we aim to promote and
provide education for the public in the
husbandry & welfare of psittacine in
general and help prevent crueltyto and
suffering of birds.
Page13

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30, September 2025
The Focus of Ourwork
Our main objectives for the year ended 30 September 2025 were as follows:
1. Providing shelter, care, treatment and security to rescued birds and plaGement of
these birds into appropriate homes.
2. Continuation of our education programme in orderto help the public understand
the benef its of correct nutrition and welfare along with trying to prevent Gruelty
through ignorance. The means of achieving this include online services such as
the website and social media, a 24-hour 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 newvolunteers and implementation ofvolunteer training and
targets in orderto inoreasethe numberof re-homed birds.
5. Increasing ourworkwith Government agencies such as Social Services and the
Police alongwith working with other agencies such as the RSPCA beoause of the
recognised diff iculties caused by the ongoing economic crisis.
6. Reviewing and strengthening our governance including revising the Memorandum
and ArtiGles ofAssociation and the development of new policies and guidelines.
7. Reviewing and strengthening our data management and documentation
procedures.
Rescue
Again, thisyearwe have seen an increase in the number ofunwanted birdswaitingto be
handed into the Gharity 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 Grisis. This has resulted in having to severely restrict the intake of new birds to the
charity, although where possible we endeavour to on-board emergency cases. In order to
counteractthis trend, we are looking atways to increase both our volunteers and general
membership.
Safehouses
Birds which come into the rescue are placed in a safehouse by ourvolunteer Area
Coordinators, where they are cared for in loving homes and given any treatment which may be
required. Our volunteers pay for food 8nd 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 alongwith a photo. Many ofthe birds
handed into the charity fall under the special needs category where they have self-mutilated
or are severely plucked, are suffering f rom disease or def iciencies or are disf igured. These
Page14

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
birds spend time in our special needs homes and can staythere for many months until they
are rehabilitated. Again, here our aim is to f ind these birds a caring loving forever home.
Rehoming
Due to the fact these parrots are long lived we do not off er an adoption scheme instead
offering a lifelong foster contract, whereby should the fosterer's situation ch8nge 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 rehomingteam.
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 forthis 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 fostei
home.
No purchase charge is madeforthe bird, but an administration fee is applied.
In year end 2025 we received 199 applications to foster via the website, which is less than
the previous year. Further fosters are generated internally when safehouses request to
foster their own birds.
There is 8 continuing trend of the larger share of 8pplications arriving from female
identifying adults. This continues to cause problems with rehoming male orientated
parrots. However, the percentage of appliGations from men is increasing and we will
continue to target this demographic.
Communlcatlon
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 publiG faGe 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 service and a small team of social media
administrators who promote content, and provide advice via these platforms.
Page15

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
We dealt with 2,524 direct enquiries over the year 8cross social media mess8ges, emails
and telephone calls. Many of the phone calls were urgent requests for help with lost,
found or abandoned birds.
Direct contact statistics
Social Media Dms
200
Telephone enquires
1,428
Web contact form
576
Enquiry emails
320
Previous member feedback identified that better communication between volunteers
and service users was required. We have therefore taken 8 number of steps to improve
this situation including-
telephoning all members on lor nearl their membership renewal date. to find out
how theirfoster and l or safehouse birds are, and check if they have any questions
orfeedback. 8nd
providing all public-facing volunteers with a Birdline email address, which is listed
on the member's section of the website, allowing members to easily contact their
area representatives.
Our combined social media follower base for Instagram, FaGebook and Twitterlx) is
10,166 which isan increase on the previousfinancialyear.
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 8t ways to target a wider
demographic in the f uture.
From 1S1 October 2024- 30tD September 2025 www.birdline.co.uk received 55,387
website hits, which is up on the hits for the previous year.
The new website is easierto navigate and provides more payment options, which has
also removed obstacles to purchasing and donations.
Page16

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
Other than the home page and bird rehoming list, the page with the highest traff ic was the
Avian Vet directory, indicating that the public and members alike f ind this service
informative and usef ul. We are continuing to develop our digital welfare resources in line
with our organisational aims and objectives.
New visitors arrive at the website mainly by way of a search engine with the highest
search terms being in descending order-
'Parrot',
'Birdline'.
'Parrot Rescue near me.,
'Parrot Rescue,
and'Adopt a parrot,.
The directors commissioned a professionally built WordPress site, launched in July during
the 2023-24 f inancial 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 Gontent management platform which will allow
us to streamline and automate more of our paperwork in the future. thus reducing
volunteer admin hours, increasingthe speed with which we can proGess foster
applications, and f ree up capacity to spend caring for the birds, f undraising, training
volunteer and providing education services.
Page17

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
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 supervisionl are
able to stroke and hold. Thus, allowing our team
members to engage with the public 8nd 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 three shows, engagingwith several
thousand showvisitors and raised just over
£400.00 pounds for the charity.
Our attendance atthe shows do help to raise
Birdline's prof ile and services. A large number of
people indicated that they were not even aware of
the unsuitable living circumstances many p8rrots
f ind themselves in. or indeed that there are parrots
in need of rescue services until they see the
Birdline show stand.
Engagementwith the public is always higherwhen
live parrots are on show and can interaotwith show attendees.
Page18

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
Financial Overview
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 efforts such as events.
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.
Although our volunteers are not paid, we do reimburse applicable travelling costs.
We still struggle with getting volunteers for the charity 8nd this means our current team
end up having to travel further af ield to carry out home checks and bird collections. This
does impact on the expenses incurred and 8ccordingiy. we will be looking at improving
volunteer recruitment and retention in the next f inancial year. Through our education
programme, we tryto 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 ofthe largest expenditures for the charity.
We have purchased a newvan and part exchanged the old one to help with bird
transportation as the old van bec8me unreli8ble.
A bequest brochure was created in 2022 to make it easier for people to leave a gift to
Birdline in their wills. We did receive a bequest gift of £20.000 during this f in8ncial period
from a person who handed 2 birds in a fewyears ago.
Page19

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
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 Iboth capital and operational}.
We currently run two Birdline vans for collections and other roles and plan to review both
the v8ns we already own with an expected larger than usual maintenance spend in the
current financial year, we replaced a van due to one van becoming costly to maintain and
a biggervan was required forthetransportof Birds and their equipment.
Finallywe continue to work on the newwebsite, and we have a desire to introduce some
additional f unctionality to support Directors and key staff 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 some of
which will be in the nature of maintenance ratherthan development.
1. Fixes of new site (some will be part ofthe originalwork and some will be
chargeable)
2. Invest in a Fixed Price Helpdesk for use by Directors
3. Identify next development, create a requirements document and obt8in quote
In summary, although reserves remain higherthan 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 wherebythe unrestricted funds not committed or
invested in tangible f ixed assets I'the f ree reserves") held by the charity should be 18
months of the total expenditure, which equates to £62,780 in f ree 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 bythe charity amounted to £195,59812024: £173,260)
Thanks to generous bequests Birdline is now in the fortunate position of having reserves
which are signif icantly larger than that required by our reserves policy.
Pagel10

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
Responsibilities of the Trustees
The Trustees Iwho are also directors of Birdline-UK Limited for the purposes of company
lawl are responsible for preparing the Trustees, Report (incorporating the directors,
report) and the f inancial statements in accordance with applicable law and United
Kingdom Accounting standards, including Financial Reporting standard 102- The
Financial Reportingstandard applicable in the UK and Republic of Ireland (United
Kingdom Accepted Accounting Practice).
Company law requires the Trustees to prepare f inancial statements for each financial
year which gives a true and fair view of the state of the affairs of the ch8ritable company
as at the balance sheet date and of its income and expenditure for the f inancial year. In
preparing these f inancial statements the Trustees are required to..
Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether 8pplicable accounting standards have been followed, subjectto
any material departures disclosed and explained in the f inancial statements.. and
Prepare financial statements on the going concern basis unless it is not
appropriate to assume thatthe company will continue on that basis.
The Trustees are responsible for maintaining proper accounting records that disclose
with reasonable accuracy at any time the f inancial position of the charitable company
and ensuring that the financial statements Gomply with the Companies Act 2006.
They 8re also responsible for safegu8rding the assets of the charitable company and
hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
This report has been prepared in accordance with the statement of recommended
practice accounting and reporting (March 20051 and in accordanGe with the small
company regime (section 419121 of the Companies Act 20061.
Signed on behalf ofthe trustees
Melinda Laws
Date: 15 June 2026
Page111

Birdline UK Limited
Report & Flnanclal Statements for: Year Ended 30 September2025
th
Independent Examiner's Report
I report to the Charity Trustees on my ex8min8tion of the accounts ofthe Comp8nyfor the
year ended 30th September 2025.
Responsibilities and basis of report
As the Charity's Trustees of the Company land also its directors for the purposes of
company law} you are responsible for the preparation ofthe accounts in accordance with
the requirements ofthe Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts ofthe Company are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination, I report in
respect of my examination of your Charity's accounts as carried out under section 145 of
the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act.
Independent examiner's statement
I have oompleted my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe-
accounting records were not kept in respect of the Company as required by
section 386 of the 2006 Act. or
the accounts do not accord with those records. or
the accounts do not complywith the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair
viewwhich is not a matter considered as part of an independent examination. or
the accounts have not been prepared in accordance with the methods and
principles ofthe Statement of Recommended Practice for accounting and
reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102}.
I have no concerns and h8ve 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.
02kkn LL gl
Joshua Kingston BSC. FCA
Burton Sweet Limited
The ClockTower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
Date- 15 June 2026
Page112

Birdline UK Limited
Report & Financial Statements for. Year Ended 30 September 2025
STATEMENT OF FINANCIAL ACTIVITIES Ilncluding Income and Expenditure Account)
Total Funds
2025
Totsi Fund$
2024
Note
Income from:
Donations Snd legacies
Charitable activities
Investment income
Other tr8ding activities
27,099
26,873
5,273
3,948
17.518
20,381
4,842
160
Total income
63,193
42,901
Expenditure on:
Raising funds
Charitable activities
990
42,003
2.627
33,718
Total expenditure
42.993
36.345
Not in¢omell¥xptrnditurel 8nd net movemgnt in
funds
20,200
6.556
Total lunds brought forward
14
190,369
183.813
Totsi funds carrièd forward
14
210,569
190.369
The Charity has no recc>gnised gains or losses other than the results for the period as set out above.
All of the o¢tiviti¢s of the charity are ¢18ssed 8$ ¢ontinuing.
All income and expenditure in the current year snd the prior year comparatives re18te to unrestricted funds.
The notes on p8ges 15 to 19 form part of th95e fin8nci8l statements.
P8ge113

Birdline UK Limited
Report & Financial Statements for. Year Ended 30 September 2025
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
2025
2024
Notè
Fixed assets
14,971
2,109
Current assets
Stock
Debtors
Cash at bank
1,300
3,694
191,857
196,851
50
1.694
187.657
189,401
12
Creditors: Amounts falling duè
wlthin one year
13
11,2531
11,1411
Net current assets
195,598
188.260
Net 8$$et¥
210,569
190.369
UnrestrScted funds
15
210,569
190.369
210,569
190.369
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of
the Companies Act 2006 relatingto sm811 companies.
Directors, responsibilities
The members have not required the ¢ornpany to obtain an audit of its accounts forthe period in question
in accordance with section 476,
The directors acknowledge their responsibilities for Complying with the requirements ol the Act with
respect to accounting records and the preparation of accounts.
These a¢¢ount$ have been prepared in a¢¢ordan¢e with the provisions 8ppli¢able to companies subje¢t to the
small companies. regime.
These financial statements were approved by the trustees on..1&Jun&2D2fi...
their behalf by..
and are signed on
Melinda Laws
Company Number: 05925887
Thg noto$ on p8g08 15 to 19 form part of th9$0 fin8nciaL $t8tgmont¥.
Page114

Birdline UK Limited
Report & Financial Statements for. Year Ended 30 September 2025
Notes to the Financial Statements
Accountlng pollcles
al Basls of preparatlon
The financial stalements have been prepared in accordance with the Statement of Recommended
Practice= Accounting and Reporting by Charities preparing their accounts in accordance with the
Finan¢ial Rep(>rting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 issued in O¢tober
2019 and the Financial Reporting Standard applicable IN the United Kingdom and Republic of Ireland IFRS
1021 and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019.
The charity is 8 public benefit entity 8s defined under FRS102.
There are no materi81 uncertainties aboul the charity's abilitylo continue 88 8 going concern.
bl Income
All income is accounted for 88 soon 88 the Charity h88 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
il When donors specify that donations given to the chBrity must be used in future accoLJnting periods. the
income is deferred until those periods-
ill When donors impose conditions which have to be fulfilled before the charity becomes entitled to use
such income. Ihe income is deferred until the pre-conditions have been met.
Lega¢ies are included on 8 receivable basis where charity is entitled to the income, it can be me•sured
reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware
of the granting c>f probate. and the criteria for income recognition have not been met. then the legacy is
not included in income but is tre8ted as a contingent asset and disclosed if m•teri81.
¢1 Expendlture
Expenditure is a¢¢ounted for on an accruals b8sis and have been elassified under he8dings that
aggregate all costs related to the category. Expenditure includes attributable VATwhich cannot be
Grants payable are charged in the period when the offer is conveyed to the recipient except in those cases
where the offei 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 accrLJed as exDenditure.
Raisingfunds costs are those incurred in running events to raise funds and in seeking voluntary
ontributions. They do not include the costs of disseminating information in support of the ch8rit8ble
activities. Support Costs are those costs incurred directly in support of the objects of the charity.
Governance eosts are costs associated with constitutional 8nd statutory requirements and include costs
associated with the strategic managemenl of the charity's activities.
dl Flxed 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 ol an asset less its estimated residual value, over the
useful life of that asset as follows..
Bird equipment
Motor vehicles
Straight-line over the useful economic life of 8 years.
Straight-line over the useful economic life, which is variable.
el Stock
Stocks 8ie valued at the lower of Cost and net re81is¥ble value, ¥fter making due 3llow•n¢e foi obsolete
and slow moving items.
Page115

Birdline UK Limited
Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025
Notes to Ihe Flnanclal Statements
Accounting policies (continued)
fl 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 tiade discounts due.
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 8¢QUlSltion or Openin￿ of the deposit or similar a¢¢ount.
h) Cr¢ditor$
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the trBnsfer of funds io a third party and the amount due to setlle the
obligation be rne3sured or estimated reliably. Creditors and provisions are normally re¢ognised at
their settlement amount after allowingfor any trade discounts due.
11 Fund aecounilng
Uniestrioted funds can be used in a¢¢ordan¢e with the ¢h8ritable objects at the dis¢ietion 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 ILJnds are raised for particular restricted purposes.
Income from: Donations and legacies
Total Fund$
2025
Total Fund$
2024
Donations
Legaeies
Gift aid income
5,099
20,000
2,000
15,777
1,741
27.099
17,518
Income from- Charltable aetlvliles
Total Funds
2025
Total Funds
2024
Home checks
Membership subscriplions
Fosterfees
Sponsor birds
1,900
17,406
7,395
172
560
16,186
3.635
26,873
20,381
In¢omo from: Othortr8ding 8¢tivitio$
Total Funds
202S
Total Funds
2024
Merchandise Sales
3,948
160
3,948
160
Page116

Birdline UK Limited
Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025
Notes to Ihe Flnanclal Statements
Expenditure on: Raising funds
Total Funds
2025
Total Funds
2024
Website and Marketing
990
2,627
990
2.627
Expendlture on: Charltable actlvlties
Total Funds
2025
Total Funds
2024
Legal fees
Travel costs
Veterinary costs
Equipmenl
Office
Miscellaneous
Computing expenses
Bank ¢h8rges
Paypalfees
Depreciation expenses
Loss on disposal of fixed 8sset
Repairs and mc>tc>r costs
Governance costs (note 71
634
10.222
12,484
7,928
4,439
265
5.127
11.780
6,403
4.606
130
657
324
439
1,382
35
215
222
992
390
1,948
2,494
663
1,942
42.003
33.718
Governance costs
2025
2024
Independent examiner's fee
Legal fees
2,481
13
1,929
2,494
1.942
Net incomellexpenditurel for the period
Thi$ is $t8tgd after ¢h8rging:
2025
2024
Independent examiner's fee:
for independent ex8min8tion
for preparation of statutory accounts
prior year loverl/under accrual
Depreciation expenses
840
1,260
381
992
600
990
339
1.382
P8ge117

Birdline UK Limited
Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025
Notes to Ihe Flnanclal Statements
Staff costs and numbers
Three trustees12024.. thr881 were reimbursed expenses of E17,59512024.. 25,7271 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.
10 T8xation
The charity is exempt from corporation tax on its eharit8ble activities.
11 Tanglble flxed assets
Bird
Equipment
Motor
Vehiclgs
Tot8L
Cost
At 1 Octobei 2024
Additions
Disposals
At 30 September 2025
4,767
5,900
14,994
14,7001
16,194
10.667
14.994
14,7001
20.961
4.767
Depreclatlon
At 1 October 2024
Charge for the year
Disposals
3,797
242
4,761
750
13,5601
8,558
992
13.5601
At 30 September 2025
4,039
1,951
5,990
Nei book value
At 30 September 2025
728
14,243
14,971
At 30 September 2024
970
1,139
2.109
12 Debtors
2025
2024
Gift aid debtor
3,694
1.694
3,694
1,694
13 Creditors: amounts falllng due wlthln one year
2025
2024
Accruals
1,253
1.141
1,253
1,141
P8ge118

Birdline UK Limited
Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025
Notes to Ihe Flnanclal Statements
14 Movement in funds
At30
At 1 Octobgr
2024
September
2025
Income
Expenditure
Transfers
Unrostrictèd funds
General funds
Designated funds
Reserve lor Van replacement
175.369
63,193
127.9991
210.569
15,000
114,9941
161
Totalfundy
190,369
63,193
142.9931
210.569
Prior year comparatives
At30
September
2024
At 1 Oetober
2023
In¢om¥
Expenditure
Transfers
Unrestricted funds
General funds
Designated funds
Reserve for Van replacement
183.813
42.901
136.3451
115,0001
175.369
15,000
15.000
Totalfunds
183,813
42.901
136.3451
190.369
Funds Descriptions
Designated Funds
In 2024, the Trustees decided to set aside a reserve of £15k for the potential replacement of one van in the
case ol a catastrophic failure ol c>ne ol the existing vehicles. In 2025. the designated fund was used for the
pur¢h8$e of a rep18cement van.
15 Analysls of funds
Fixed
Assets
Current
A33gts
Current
Liabilitlgs
2025
Tot8L
Unrestricted funds
General funds
14,971
196.851
11,2531
210.569
14,971
196,851
1,253
210,569
Prior yahr eompar8tivès
Fixed
Assets
Current
Assets
Currant
Liabilities
2024
Total
Unrostri¢ted fund$
General funds
Designated funds
2,109
174.401
15.000
11,1411
175,369
15.000
2,109
189,401
11,1411
190,369
16 Sh8re c8Pit8I
The company is limited by guarantee. In the event ol a winding-up. the liability ol each member is £1.
17 Related partytransactions
There are no transactions with trustee or other related parties otherthan those disclosed as required bythe
SORP elsewhere in the fin8ncial statements.
Pagel 19

Birdline UK Limited
Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025
Notes to Ihe Flnanclal Statements
The foLLowlng page does notform part of the statutoryflnanclal siatements
which are the subject of the Independent Examiner's report on pages 12.
Page120

Birdline UK Limited
Roport & Fin8n¢i8l St8t¥m$nts for: Y98r Endod 30 Soptgmbor 2025
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
Total Funds
202S
Total Funds
2024
Income
Donations and Legacies
Donations
Legacies
Gift aid income
5,099
20,000
2,000
15.777
1,741
Charitable activities
Home checks
Membership subscriptions
Foster fees
Sponsor birds
1,900
17,406
7,395
172
560
16.186
3.635
Other tradingactivities
Merchandise Sales
3,948
160
Investment ineome
5,273
4.842
Totsi incoma
63,193
42.901
Expendlture
Raisingfunds
Website
990
2.627
Charitable expenditure
Support costs..
Legal lees
Travel costs
Veterinary costs
Equipment
Off ice
Miscellaneous
Computing expenses
Bank charges
Paypal fees
Depreciation expenses
Loss on disposal of fixed asset
Rep8ir$ 8nd motor ¢osts
Governance costs
634
10,222
12.484
7,928
4,439
265
5,127
11,780
6.403
4,606
130
657
324
439
1.382
35
215
222
992
390
1,948
2,494
663
1.942
42,003
33,718
Total expenditure
Net Incomellexpendlturel
20,200
6.556
All income and expenditure in the CLJrrent and prior year comparative relate to unrestricted funds.
P8ge121