Docusign Envelope ID.. 387DB464-Fg83431￿B27￿5FDACs8T47S4
Charity Registration No. 1138944
Company Registration No. 07028228 {England and Wales)
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

DtKaJslgn Envelope ID.. 387DB464-F9B3431(hB27>5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
LEGALAND ADMINISTRATIVE INFORMATION
Registered charity name
The Wildlife Aid Foundation
Trustees
M Cuthbert
M Sahota
Dr H Donald
J Wck8S
Charity number
1138944
Company number
07026228
Principal address & registered office
Randalls Famhouse
Randalls Road
Leatherhead
Surrey
England
Iff22 OAL
Auditor
Ward Wlliams Limited
Belgrave House
3943 Monument Hill
Weybridge
Surrey
Iff13 8RN
Bankers
HSBC Bank PIC
Solicitors
Bircham Dyson Bell and Pitmans
50 8roadway
London
SW1 H OBL
Resident veterinary surgaon
Raul Romero Reyes
Linked Charity
Wildlife Aid (Charity number 1138944-1)

Docusign Envelope ID., 387DB464-F9B34310.B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees annual report
Independent auditoV5 report
9-11
Statement of financial activities
12
Balance sheet
13
statement of cash flows
14
Notes to the financial statements
15-30

Docusign Envelope ID.. 3e7DB464-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are also direGtor5 for the purposes of company law, present their report and financial
ststements for the year ended 31 December 2024.
The financial ststements have been prepared in accordan￿ with the aKounting policies set out in note 1 lo the
financial statements and comply with the Wfildlife Aid Foundation's goveming document, the Companies Act 2006
and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Fiepublic
of Ireland (FRS 1021 (published in October 2019).
Objectives and activities
Objectives and aims
The objectives of the Charity, as set out in Ihe memorandum and Articles of Association, are-.
1) The rescue, care and rehabilitation of British wild creatures of all kinds which are unable to fend for
themselves for reasons of sickness, injury, abandonment or suffering.
2} The promotion for the benefit of the public of the wnseTvation, proteclion and improvement of the natural
environment. including the natural habitat of British wild creaturès of all kinds, and the promotion of bio diversity.
3) The prornotion of hurrTane behaviour towards animals by"_
Educating the public in matters pertaining to animal welfare in general and the proteclion of wild animals
and their natural habitat in particular, through all available media forms
Providing advice. assistanc6, training and Support to memb&rs of the public andlor organisations who
require such advice, assistan￿, training and support in connection with British wild animal welfarè and.,
Undertaking research into matters pertaining to British wild animal welfare in general and the protection
of British wild animals and their natural habitat in particular.
Publlc bonefit
In meeting the Charity's objectives, the Mfildlife Aid Foundation's public benefit aim is to bring a greater
awareness to the general plight of British wildlrfe and the need to provide the necessary protection Éo both
ordinary and endangered species where required. The Charity's strategy is to promote this by broadcasting its
message through various media platforms and its program of providing up to date information and talks on
wildlife related matters. The achievement of its objective can be measured by the succes5 of its online presence
and Youtube channel, which attracts considerable audiences worldwide.
In the furtherance of these aims The Vifildlife Aid Foundation's Trustees have complied with Ihe duty in s.4 of the
Charities Act 2011 to have due regard to the Charity Commission's published general and relevant sub-sector
guidance conceming the operation of the Public Benefit requirement under thatAcl.
Volunteers
The Charity relies significantly on its unpaid volunteer work fr)￿ who provide valuable assistants in njnning the
daily operational and administration functions of the Charity, It is difficutt lo quantify the economic value thal
these volunteers contribute to the charity- Their contribution is significant as without them, the Charity would not
be able to fun¢tion as effactively as it does.
The Charity would like to also pay thanks to a Considerable number of veterinary ¢onsultant$ who provided their
serVI￿S to the Charity on a pro bono basis.

Docusign Erwelope ID: 387DB464-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievoments and performanc8
Charitable actlvities
The main areas of tharitable activity are the provision of all aspects of care. treatment and rehabilitation of all
kinds of British wild creatures.
In early 2018 the Charity finalised the purchase of a 20-acre site of land near to it5 current base with a view to
developing a n8w, pU￿ose-bu11t headquarters to replace the existing facilities which had become increasingly
cramped and in need of replacemenL The Charity had already in August 2017 been granted planning pemiission
by Mole Valley District to build the centre and the plans were also endorsed by c8ntral gov&mment.
Initial development worf( on the site commenced towards the end of the financial year in December 2020, with
phase 1 works conceming the groundworks, building platforms and wetlands continuing throughout 2021 and
2022. The Charity began phase 2 architectural wort<s during the 2022 year, and this has progressed since to
phases 3 and 4.
During the year, the Charity agreed an option to purchase the existing headquarter premises at Randalls
Famihouse (see further details in note 12). As a Consequen￿ of this, the Charity is now reviewing its overall
development plans at the 20-acre site, to ensure the development is cost effective and sustainable for the future.
20-acres is a thriving wildlife corridor & wetlands, and the Charity is considering the next stages in its
development.
The Charity during the year continued with its fundraising efforts to build an appropriate designated reSe￿e
which will be used for the pu￿Ose$ of the above future plans and developments.
Simon Cowell
Simon Cowell, conservationist, founder, trustee and CEO of the charity, sadly passed away on 9th June 2024
after a brave battle with cancer. Simon was one of the UKS most respected ¢on8erv8tionistS 8nd a p8ssionate
advocate for wildlife protection and environmental causes. He dedicated his life to British wildlife and worked
tirelessly to ensure countless injured and orphaned anima18 were given a second chance in the wild through
rescJJ&. dinical Ireatment. and rehabilitation.
He campaigned relenlle8sly to raise awareness of the plight of wildlrfe and the importance of all species. Simon
believed that every animal matters. He was Gommitted to redressing the damage man has done to the
environment He was passionate about the importance of environmental education and hopeful for a future in
which man respects and protects the nalural worfd.
His loss will be greatly felt by his loved ones, 2-legged and 4-legged, alike. The Charity will continue to build on
Simon's immense achievements, as it looks to build a betterworld for wildlrfe.
Outreach
The outreach of the Charity is based on informal education and informing the general public of the state of
wildlife in general. An open day is held each year to advertise the work of the Charily and give similarly minded
organisations a forum to explain their work.
Accounts and administration
The Charity could not survive without the support of its many volunteers whose dedication to the aims of the
Charity is so much appreciated. In particular the Trustees would like to record their thanks to Brenda Ackenllan
who deals with the accounts, administration and payroll. Since she first became involved with the Charity her
lime commitment has grown substantially but she wntinues to deal with the increased workload with efficiency
and good humour.

Docusign Envelope ID.. 387DB464-F9B34310-B27MFDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Fund raising events
Fund raising is very important to The Wldlife Aid Foundation a5 thi5 is one way we increase publi¢ awareness of
the Charity, gain new members and volunteers, and raise money to help us in our vital work. The team ol
fundraisers have worked exceptionally hard during the year attending as many events as possible.
At the end of 2017, we embarked on a capital fundraising project to build the Wildlife Aid Centre, which was to be
the Charity's new headquarters comprising publicly accessible wetlands, an education centre and a state-of-the-
art wildlife hospital and training centre. The projected costs of this new centre continued to increase in recent
years however, forecast to be in the region of £12-£15million.
Sinrk the year-end, the development plans ar8 b8in£ revised (see futur& plans section). Fundraising activity and
strategy ha5 been guided by a fundraising committee which comprised cf professional capital fundraising experts
and trustees. It is envisaged funds will be drawn from a range of sources including charitable trusts and
foundations, corporale sponsors and high net worth supporters.
Amongst the charity's various fundraisinglawareness campaigns and initiatives. is iDot (l Do One Thing). iDot is a
oncept, developed by The Wildlife Aid Foundation, to represent the organisation'5 ethos in a more tangible way.
The rolling out of iDot enables the charity to promote doing one action, every day, for the benefit of the
environment, as well as Serving as a vehicle to discuss the charity and its work, as a whole, with outside entitie$
from schools, to groups, to corporates, to fvnders, to the general public.
In line with current times, the Wldlife Aid Foundation is upping its engagement with so¢ial media as a significant
fundraising stream by consulting with an expert in digital media and examining hitherto under-ulilised assets,
including the UX of its website, as well as other digital avenues, including email marketing and Èthi¢al
merchandise partnerships.
The Wildlife Aid Foundation talks
We currently provide tslks throughcut the year to all age groups especially youth groups such a8 Brownies and
Scouts. The children and their group leaders are extremely receptive which we feel is very èncouraging. As a
result of these tslks we re￿1ve money from fundraising events.
Impact of The Wlldllfe Ald Foundation on the local and wider community
Despite our increasing patient intake. The Wildlife Aid Foundation continues to achieve a high success rate of
patients being cared for, treated and retumed to the wild successfully. The Wildlrfe Aid Foundation once again
deaft with over 20.000 wildlife incident5 in the year which ￿me to us from members of the public, RSPCA,
emergency services and other organisations.
We also receive a vast array of telephone enquiries from all over the country from both the public and
professionals alike. W8 are able to give advice directty to the caller due to our improved telephone helpline and if
we are unable to provide assistance to the casualty because it is too far away, we will endeavour to refer the
caller to anoth8r centre in the caller's vicinity.
The Charity is fortunate lo have aC￿sS to a variety of veterinary expertise, 24 hours a day, 365 days a year. We
have a principal veterinary surgeon and a number of other specialists who are always willing to help out if we
need their advice. Along this help and the unpaid workforce of over 300 volunteers, The Wldlife Aid
Foundation continues to provide a successful service.

Docusign Envelope ID.. 387D8464-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial revlew
Reserves policy
The Trustee5 are satisfied with the perf0rrnan￿ and state of the Charity. During the year the Charity generated
income of £1,961,814 and expended £988.357 of its unrestricted fund. The investment property portfolio held by
the Charily has been valued at £3.23 million based on available market data, which is similar to last year. This
valuation is Consistent wilh the Current propety mart(et.
At 31 December 2Q24 the reseNes of the Charity totalled £10,944,008 as shcmn on thè balance sheet at that
date. The policy of the Trustees throughout 2024 was to build and maintain non-ring-fenced reseNes that
enabled the Chartty to continue its work while also allowing it to begin time-critical elements of Ihe new centre,
particularly infrastructure and the development of the wetlands. both of which need to be started and completed
firsl in order for further phases to go ahead.
The Reserves policy of the Charity includes having a cash reserve that could cover approximately 24 months of
charitable aciivity expenditure. Based on these audited financial statements. this would be a minimum of
£1.975.000. The Trustees feel that this level of reserves is necessary given the uncertain nature of a large
portion of the Charity's income, which comes from bequests and legacies. In 2024 such income was £792,882,
up from £168,279 in the previous year. This income is received on an ad-hoc basis and is unknown for future
years, as it depends on legaGies/bequests being left in an individual's Will. The Trustees, therefore, require a
large reserve fund to ensure that the Charity could continue its activities in any instance where there is a
signific8nt drop in bequests and legacy income.
The Reserves policy also ensures thal Ihe Charity has sufficient reserves to allow for unseen eventualities and
costs. such as etcra animal housing, equipment, etc. The Covid-19 crisis is a perfect example Df where having a
robust and prudent reserves level has helped ensure that WAF could weather the effects of this unexpected
event, and continue operating on a financially sound footing.
Currenlly the Charity is not in a position where its reserve levels exceed its requirement. This is because, as well
as the required 24 months reserve for charitable activity expenditure, the Chatity at this time has also been
required to build addits'onal reserves to cover succession planning, the purchase of the headquarter premises,
refurbishment costs and the development at 20 acres. The Charity had been steadily building its reserve funds to
enable the it to Continue and move premises in the situation where the CEO passes away, which sadly happened
during the year. As at the 31 December 2024, the Trustees have designated £7,000,000 of the unrestricted
reseryes for the purposes of Capital works concerning the development of Randalls Farm and 20-acres, with
£905,673 expended on the project works and induded within assets under ¢onstru¢tion as at the year-end (see
note 13).
The Charity has looked to invest part of its reserves where possible into property assets that the Charity could
sell as and when it requires the money quickly. These assets also genèrate additional income in the meanlime
for the Charity, which can help to mitigate a drop in the Chaiity's income from legacies and bequests.
This matter is discussed in note 21 to the accounts as a separate designated unrestricted fund has been created.
Principal funding sources
The Wldlife Aid Foundation is almcst entirely reliant on the goodwill and generosty of members of the public.
With no government funding at all, arTd virtually no corporate support. the running costs of the CharFty are met
ovemhelmingly through donalions by the public. The large majority of the Charity's income is from membership
5ubscriplions, bequests and legacies - with bequests and legacies making up the largest proportion. Other
income is generated by merchandise sales, animal adoptions and a variety of other small fundraising initi8tives.
Bequests have increased substantially in re￿nt years but there is no guarantee that Ihey will continue. The
Charity relies heavily on the vital work carried out by the unpaid volunteers without whom the Charity would not
be where it is today.

Docuslgn Envelop8 ID.. 3870B484-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment policy and objectives
The Trustees have wide powers to invest the Charity's monies in listed and unlisted investments, real and
personal property. Such monies as are not required for the day to day running of the Chariiy have been invested
short temi in the Money Market.
During 2014, land was purchased in Leatherhead and in 2015 a Charity shop was bought, although this was sold
in 2017 in order to finance the purchase of 3 new properties in the Leatherhead area for investment purposes (all
3 purchased during 20171. This was done due lo the better retum on money invested in propety in comparison
to bank interest. The funds have been taken from the unrestricted fund. The designated fund is for the hospital
building, and despite land being purchased in early 2018 (seé above) this project remains in its eat1ier stages
and so the fund continue5 to be held at the year-end. In the 2021 year the Charity continued to expand its
property investment portfolio, pur¢hasing a further 2 investment properties.
This approach ensures that the charity is obtaining the best possible invesknent return on its reserves while
maintaining a l¢)w risk approach to its investment strategy.
Plans for future periods
The Charity'5 future plan is to continue promotin9 Its objeclives and improve its facillties for providing medical
care and protective shelter for injured animal5,
One of the main priorities for the TTUStees is to ensure a sustainable future for the Charity. During the year, in
May 2024, with the health of founder. CEO and trustee Simon Cowell rapidly deteriorating, the Charity entered
into an option to purchase from Simon the land and buildings at Randa115 Fam, which 15 where the charity
operates from, as well as being home to Simon and his family. An initial payment of £2DO,000 was made by the
Charity to Simon order to secure this option, This option was triggered by the death of Simon in June 2024,
and it has been exercised by the Charity. sin￿ the year end, the Charity has completed on Ihe purchase of
Randalls Farm with a payment of £1.9million to Simon's estale. The Charity will now need to incur significant
refijrbishrnent costs to make the whole site fit for purpose.
In addition, the Charity, given it has now secured ownership of Randalls Farm, is reviewing the overall
development plan for the site at 20-acres, to ensure that development is cost effective and sustainable, and
supports the main headquarters ofthe Charity which will now remain at Randalls Farm.
The Charity continues to let the two bequeathed properties in Chessington and receives rental income. The
Charily also receives rental income on the 5 properties purchased previously in the Leatherhead area. These
properties were purchased in order to maximise the retum on the Charity's money, with a better retum avallable
on property investments compared to bank interest in recenl yearfs (although recent increases in bank interesl
rates have Changed this position in the last 12 months, and the Trustees a￿ now reviewing this investment
strategy).
We believe that The Wldlife Aid Foundation is uniquely placed to make a positive impact on public education by
following the ethos of Agenda 21 and the concept of Ihinking globally, acling locally Thank5, in a large part, to
th6 success of the TV series Wildlife SOS and our social media chann8ls which hav6 enabled us to reach a
wider (national and intemational) audience, the scope of the Charity's work has in recent years broadened to
encompass the following..
Partnering with other wildlife ￿ntreS and charities (UK wide and worldwide),.
Campaigning on relevant wildlife issues.,
Educating the public and especially the younger generation-, and
Communicating to audiences UK- wide and worldwide through intemet and soci81 media.

Dowsign Envetope ID,, 387DB464-F9B3431 ￿B275_sFDACS8747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Strncture. govemance and management
The Wldlife Aid Foundation is a company limited by guarantee and not having a share capital.
The Charity is govemed by its Memorandum & Artides of Association and was incorpcrated on the 29th
September 2009.
The Wildlife Aid Foundation COMMen￿d operations on 1 April 2011 when Wildlife Aid, a registered Charity,
transferred its unrestricted funds to The VVThldlife Aid Foundation under a transfer agreemerrt dated 30 March
2011.
Wildlife Aid was formed by a declaration of trust dated 18 August 1987 and the Trustees decided to form a new
Charitable Company with broader charitable objectives than the original Charity as the means to take fO￿ard the
work of Wldlife Aid in ch8nging arcumstances and to afford the Trustees greater protection in accordance with
recent legislation. This was done in light of developments within Ihe UK charilable sector generally, and
specifically on the advice of the Charity's legal advisers. Permission was sought land obtained) from the Charity
Commission to transfer the assets of the old Charity (Wildlrfe Md) to the new Charitable Company (The Wfildlife
Aid Foundation).
The Trustees, who are also the directors for the pU￿oSe of company law, and who seNed during the year were..
M Cuthbert
N Harding
M Sahota
Dr H Donald
J Wckes
The Lats Mr Simon Mamell Cowell
(Resigned 16 January 2025)
(Resigned 9 June 2024)
ReGrultment and appointjnent of new Trustees
The Trustee5 are appointed according to their various skills and knowledge of the aims and aspirations of the
Charity. The Trustees include the founder Trustee with his personal experience of the protedion and treatment
of wildlife. In addition the Trustees possess signTficant business and financial skills which Golleclively and
individually provide expertise in all areas. New Trustees are appointed by the existing Trustees wilh no spectfied
period of service. The Trustees meet every 3 to 4 months and at other times by arrangemenl should the
Charity's business so require.
The Truslees are chosen because of their interests in supporting the Charity's aim of rescuing and Caring for wild
animals. As it is a small organisation, there is no direct training given bLrt with their wealth of experience and
links with other animal welfare organisations and advisors on veterinary support, the Trustees are able to add
valuable support to the decision making process of the Charity. New Trustees are chosen for their ability to
promote and continue the Charity's aim and provide support with its day to day activities and decision making
process.
Risk management
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure
appropriate controls are in pla￿ to provide reasonable assurance against fraud and error.
At each Trustee meeting a review of the risks to which the Charity is exposed is dlscussed and considered.
Reporting procedures are in place which ensures compliance with health and safely standards for staff and
visitors. The Trustees review the major risks to vthich the Charity is exposed each year when reviewing and up-
dating their strategic plan and take such steps as they consider necessary and reasonable to mitigate their
impacl.

Docusign EnvelDpe ID.. 387DB464-F9834310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Organlsatlonal structure
The day-to-day Operations of the Charity, following the passing of founder Truslée S M Cowell. are delegated to
the management team of the Charity, who stay in regular contact with the Trustees about matters arising. If
necessary, the individual skills of the Trustees are available if needed for particular assignments.
The Charily's main operatiDnal and financial decisions are made by the Trustees. The Charity receives signrficant
help from unpaid volunteers in resped of the day to day running of its actiV￿aS and this is sUpe￿Ised by its
employees in conjunction with the management team of the Charity.
Induction and training of new Trustees
The Trustees are familiar with the practical work of the Charity. They have aC￿$S lo charity literature and
detailed discussions at meetings about the wort< undertaken and aspirations of the wort( the Charity expects to
carry out.
Related parties
S M Cowell was a related party under the provisions of "Accounting and Reporting by Charities., Statement of
Recommended PractiGe (published October 2019)" (Charities SORP 2019 (FRS102)), by virtue of his role 89
Managing Trustee and a grantor of the licen￿ to the Charity whereby it occupies part of the property and land at
Randalls Farmhouse which is also the residence of S M Cowell and his family. The transactions which constitute
'related party transacti¢ns' pursuant to the SORP are detailed in note 25 to the accounts for the year to 31
December 2024.
statement of Tru8tee8 responsibilities
The Trustees, who are also the directors of The Wildlrfe Aid Foundation for the purpose of company law, are
responsible for preparing the Trustees Report and the finanaal statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees lo prepare financial statements for each financial year whith give a true and
fair view of the state of affairs of the Imldlife Aid Foundation and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistenlly,.
observe the rnethods and principles in the Charities SORP-
- make judgements and estimates that are reasonable and pwdent,. and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the
Idlrfe Aid Foundation will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose wlth re3sonable accuracy at
any time the financial position of the Wildlife Aid Foundation and enable them to ensure that the finanual
statements ¢omply with thè Companies Act 2006. They are also responsible for safeguaréing the assets of the
Idlife Aid Foundation and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.

Docusign Envelope ID- 387DB464-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Auditor
The auditor, Ward Wlliams Limited, is deemed to be reappointed under section 487{2) of the Companies Act
2006.
Disclosure of information to auditor
Each of the Trustees has confirmed that there is no infonnation of which they are aware which is relevant to the
8udil, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant infomation and to establish that the auditor is aware of such infonnation.
The Trustees report was approved by the Board of Trustees.
8vJned by:
J Wlckes
Dated: .
29-Sep-25

DocusSgn Envelope ID: 387DB464-F9B34310-B2754FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE WILDLIFE AID FOUNDATION
Opinion
We have audited the financial statements of The Wildlife Aid Foundation for the year ended 31 December 2024
which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to
the financial slatements. induding a summary of significant accounting polici88. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of I￿land
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
giv8 a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its
incoming resources and application of reSoU￿s, for the year then ended-
have been properly prepared in accordance with United lfjngdom Generally Accepted knounting Practice.
and
have been prepared in accordance with the requirements of the Companies Ad 2006.
Basis for opinion
We ccnducled our audit in accordance with International Standards on Audtting (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those stsndards are further described in the Auditols rEsponsibililies for the audit of
the acGounts section of our report. We are ind8pendent of The Wldlife Aid Foundation in accordance with the
ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard.
and we have fulfilled our other ethical responsibilities in a¢¢ordance with these requirements. We believe Ihal the
audit eviden￿ we have obtsined is sufficient and appropriate to provid8 a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have wncluded that the trustees, use of the going con￿rn basis of
accounting in the preparation of the finanoal statements is appropriate.
Based on the work we have performed, we have not identified any matèrial uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on Ihe charitable company's abilily to continue
as a going concem for a period of at least ￿e1ve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibilities of the tTUStees with respect to going ¢on¢em are described in the
relevant sections of this report.
Other Inforniatlon
The Trustees are responsible for the other information. The other information comprises the information included in
the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial
statements dces not cover the other information and we do not express any form of assurance ¢onclusion Ihereon.
In connecticn with our audit of the finanaal statements, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially in¢onsislent with the financial stalements or our
knowledge obtained in the audil or othenmse appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to detemiine whether there is a material
misstatement in the financial statements or a material misstatement of the other infom1ation. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information. we are required to
report that fact.
We have nothing to report in this regard.

DDcu8ign Envelope ID.. 3870B464-F9B34310-B27&5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE WILDLIFE AID FOUNDATION
Matters on which we are required to report by exceptlon
In the light of the knowledge and understanding of the Wildlife Aid Foundation and ils environment obtsined in the
course of the audit, INe have not identified material misststements in the directors, report included within the
Trustees report.
We have nothing to report in respect Df the following matters in relation to which Ihe Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial 8t8tement8 is inconsistent in any material resped with the Trustees
report; or
sufficient accounting records have not been kept", or
the financial statements are not in agreement with the accounting records., or
certain disclosures of trustees, remuneration specified by law are not made. or
we hav8 not received all the information and explanations we require for our audit.
Responslbilitles of Trustees
As explained more fully in the statement of Trustees responsibilities, the Trustees, who are also the directors of The
Wildlife Aid Foundation for the purpose of company law, are responsible for Ihe preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees
determine is necessary to enable the preparation of financial statements that are free from material misstaternent.
whether due to fraud or error.
In preparing the financial statem8nts, the Trustees are responsible for assessing The Wldlife Aid Foundation's
ability to continue as a going concern, disclosing, as appliGable, malteTS related to going concem and using the
going concern basis of accounting unless the Trustees either intend to liquidate the tharitable company or to ￿ase
operations, or have no realistic alternative but to do so.
AuditoVs responsibilities for the audlt of the flnanclal statements
We have been appointed as auditcrs under section 144 of the Charities Act 2011 and report in accordan￿ with the
Act and relevant regulations madè or having effect thereunder.
Our cbjectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always deted a material misstatement when it exists. Misstatement5 can arise from fraud or
e￿or and are considered material rf, individually or in the aggregate, they could reasonably be expected to
influence the eGonomic decisions of users taken on the basis of these finanaal statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. Vve design procedures in
line wilh our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregvlarities, including fraud. is delailed below.
We trbtained an understanding of the legal and regulatory frameworks applicable to the charity and the
sector in which they operate. We determined that the following were mosl significant.. the Companies Act
2006, the Charities Act 2011.
We obtained an understanding of how the charity are cornplying with those legal and regulatory
frameworks by making inquiries to thé management of thè charity. We corroborated our inquiries through
our review of correspondence during our audit work.
10-

THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE WILDLIFE AID FOUNDATION
We assessed the sus￿PtIbil1tY of the chanty's financial statements to matenal misstatement, induding how
fraud might occur. Audit procedures performed included=
• identifying and assessing the design effectiveness of controls management has in place to
prevent and detect fraud.,
understanding how those charged with govemance considered and addressed the potential for
override of controls or other inappropriate influence over the financial r8POrting proc8SS,
challenging assumptions and judgements made by management in it's significant accounting
estimates.,
identifying and testing journal entries, in particular and journal entries posted with unusual account
combinations,. and
• assessing the extent of compliance with the relevant laws and regulations.
Because of the inherent limitations of an audit, there 18 a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more thal compliance with 8 law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is
also greater regarding irregularities accurring due to fraud rather than error, as fraud involves intenlional
concealmenl. forgery. collusion, omission or mlsrepresenlation.
A further description of our responsibilities for the audit of the financial 5tateTnent5 is located on the Financial
Reporting Council's website at.. httP:l￿.frc.Org.uk1audI1OrSre$pQnSlb1lltle$. This description forms part of our
auditor's report.
Use of our report
This report is made solely to the charity's trustees, a5 a body, in accordance with part 4 of the Charities (A¢count8
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's
trustees thos8 matters we are required to state lo them in an auditors, report and for no othèr purpose. To the fullest
extent permitted by law, we do not accept or assume responsibility to anyone other Ihan the charity and the
charity's trustees a5 a body, for our audit work, for this report, or for the opinions we have formed.
Colin Hamilton (Sènior Statutory Auditor)
for and on behalf of Ward Wllllams
29 September 2025
Chartered Accountants
Statutory Auditor
Belgrave House
39-43 Monument Hill
Weybridge
Surrey, KT13 8RN
Ward Williams Limited is eligible for appointment as auditor of The Vthldlife Aid Foundation by virtue of its eligibility
for appointment as auditor of a company under of section 1212 of the Companies Act 2006
11

DDcusign Envelope ID.. 387DB4WF9B3431 thB27&5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Not08
Donations and legacies
Charitable activities
Investments
1,547,558
124,677
289,579
880,848
74,033
294,869
Total Income
1,961,814 1,249,750
Ex
ndi
Raising funds
61.013
74,260
Charitable acttvitie$
924,11S
895,721
(Profit)ILoss on disposal of tangible fixed asset
10
3,229
Total resourcos oxp8nd8d
988,357
969,981
Net gainsl(losses) on investments
(15,000)
Net income for the yearl
Net movement in funds
973,457
264,769
Fund balances at 1 January 2024
9,970,549 9.705,780
Fund balances at 31 December 2024
10,944,006 9.970,549
The ststement of financial adivities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial aclivities also complies with the requirements for an income and expenditure account
under the Companies Act 2008.
12-

Docusign Envslope ID: 387DB484-Fg834310-B27>5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Intangible assets
Tan9ible assets
Investment properties
12
13
14
406,066
1.349,396
3,229,032
1,323,577
3,229,032
4,984,494
4,552,609
Current assets
Stocks
Debtors
Cash at bank and in hand
16
17
12,134
120,893
5,901,311
19,593
176,788
5,347,619
6,034,338
5,544,000
Creditors: amounts falling due within
one year
18
(74,826)
{126,Q60)
Net cuThent assets
5,959,512
5,417,940
Total assets less current Ilabllltles
10,944,006
9,970,549
Income funds
Unrestricted funds
Designated funds
General unrestricted funds
21
7,000,000
3,944.006
7,000,000
2,970,549
10,944.006
9,970,549
10,944,006
9.970,549
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
29-Sep-25
The financial statements were approved by the Trustees on .............
J Wckes
Trustse
Company Registration No. 07026228
13-

Docusign Envelope ID- 387DB464-F9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
26
733,753
18,826
Investing activities
Purchase of intangible assets
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Purthase of investment propety
Interest re￿Ived and income from other fixed asset
investments
(406,066)
(64,607)
(100,908)
355
(2,818)
289.579
294.869
Net cash (used in)Igenerated from
investing actlvlties
(180,739)
191,143
Financing activities
Repayment of bomwings
678
Net cash generated froml(used In)
rinancing activitios
678
Net incrpase in cash and cash equivalents
553,892
209,969
Cash and cash equivalents at beginning of year
5,347,619
5,137,650
Cash and cash equivalents at end of year
5,901,311
5,347,619
14-

Docusign Envelope ID.. 387DB46&F9B34310-B2754FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢countlng pollcles
Company Informatlon
The Wildlife Aid Foundation is a private company limited by guarantee incorporated in England and MÈle5.
The registered Offi￿ is Randalls Farmhouse, Randalls Road. Leatherhead. Surrey, England, Fa22 OAL.
1.1 Accounllng conventlon
The accounts have been prepared in accordance with The Wildlife Aid Foundation's governing document, the
Companies Act 2006 and 'Accounting and Reporling by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Fiepubli¢ of Ireland (FRS 1021" (published in October 2019). The Wldlife Aid
Foundation is a Public Benefft Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to providè a true and fair view. This departure has involved tollowing the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since b88n withdrawn.
The accounts are prepared in sterling, which is the functional currency of The Wildlife Aid Foundation.
Monetsry amounts in these financial statements are rounded to the nearest £.
The finanaal statements have been prepared under the historical CDSt convention. modified to include
investment properties al fair value. The principal accounting policies adopted are set QLrt below.
1.2 Going GonGern
At the time of approving the financial statements, the Trustees have a reasonable expectation that The
Wildlife Aid Foundation has adequate resources to continue in operational existence for the foreseeable
future. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial
st8tements.
1.3 Charftsble funds
Unre5tri¢ted funds are available for use at the discretion of the Trustees in fvrtheran￿ of their chaiitable
objectives unle55 the fund5 have been designated for other purposes.
Designated funds are funds set aside for a particular project, these are not restricted.
Further explanation of the nature and purpose of each fvnd is induded in the notes to the financial
statements.
Restricted funds Can only be usèd for particular restrictèd purposes within the objects of the Charity.
Restrictions arise when specified by the donor or ￿en funds are raised for particular restricted purposes.
1,4 Incomlng resource$
Income is recognised when The Wildlrfe Aid Foundation is legally entitl6d to it after any performan
conditlons have been met, Ihe amounts can be measured reliably, and it is probable that income will be
received.
SubscTiplioris and donations which are voluntary payments are taken into account in the year in which they
are received.
Legacies are brought inlo account once they are known to be unconditionally receivable and can be
measured reliably.
15-

Docusign Envelope ID.. 387D84WF9B34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
(Continued)
Donated seNiGes and facilities
Donated professional services, donated facilities and other gifts In kind are recognised as income when the
charity has control over the item, any conditions associated with the donal8d item have been met, the receipt
of economic from the use of the item is probable and that the economic benefil Can be measured reliably. In
accordance with the Charity SORP {FRS102) the time of volunteer workers is nat reflected as income or
expenditure in the accounts.
Life m&mbership subscriptions are treated as incoming resources of the year in which they are received and
induded under the heading subscriptions,
Income tax repayments are re¢ognised in the year in which they are redaimed.
1.5 Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all
cost related to the category. lthere costs cannot be diredly attributed to particular headings they have been
alloGated to activities on a basis consistent with the use of resources,
The wildlife hospital operated by the Chaiity is conducted from a property owned and partly occupied by the
managing TTU8tee and his family. The common costs have been allocated between the Charity and the
managing Trustee in proportions adopted by the Trustees.
The costs of maintaining the hospital est8blishment are allocated between (i) management and administration
and (it) expenditure in pursuit of charitable objects as set out in note 7.
Allo¢atlon and apportionment of costs
The Trustees have considered the need to provide an analysis of 8UPPOrt costs. This analysis would allocate
the administrative wsts of running the Charity between speclfic activities which are income from gffts and
donations, fundraising, governan¢e and information on the Charity. Given the size and Structure of Ihe charity
it is felt that it would not be possible to provide a clear delineation of the costs be￿een the various aciivities
as there lends to be an overlap between the tategories concemed.
1.6 Intangible fixed assets other than goodwill
Inlangible assets acquired separately from a business are recognised at cost and are subsèquently measured
at cost less accumulaled amortisation and accumulated impairment losses.
Inlangible assets acquired on business combinations are recognised separately from goodwill at the
a¢quisition date where it is probable that the expected future economic benefits that are attributsble to the
asset will flow to the entity and the cost or value of the asset can be measured reliably,. the intangible asset
arises from contractual or other legal rights", and the intangible asset is separable from the entty.
No amortisalion has be8n recognised on the option agreement during the year as it is likely to be realised in
the following period.
16

Dorusign Envelope ID., 387DB464-F9B3431 [>B27￿FDACsB747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poliGies
(Continued)
1.7 Tangible fixed as88ts
All fixed assets are initially recorded at cost.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on Ihe following bases-
Hospital and office building
lrnprovements to property
Fixtures, fittings and equipment
Plant and machinery
Motor vehicles
25% on cost
25% on Cost
200/0 on cost
15% on cost
200h on reducing balance
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference bel￿een the sale
proceeds and the carrying value of the asset. and is recognised in net incomellexpenditure) for the year.
Hospital and Office Building - The Charity has built a purpose built hospital and accompanying office facilities
to provide a pemianent and improved facility for the treatment and care of wildlife. The new building is
pable of being dismantled and re-sited to an attemative location, ffi requi￿d.
1.8 Investment properties
Investment properties are initially recorded at their transaclion value and are subsequently measured at their
fair value at the tsalan￿ sheet date. The Statement of Financial Activities includes the net gains and losses
arising on revaluations and disposals throughout the year.
1.9 Stocks
Stocks of merchandise are estimated, based on the lower of cosl and net realisable value. Medical stocks are
treated as short-life consumables and no value is attributed to them at the balance sheet date and are
expensed in Ihe year they are purchased.
1.10 Cash and cash aquivalonts
Cash and cash equivalents include cash in hand, deposits held at call wbth banks, other ShOrt-te￿ liquid
investments with Original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.11 Financial instrumants
The Infildlife Aid Foundation has elected to apply the provisions of Section 11 'Basic Financial Instruments.
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in The Wildlife Aid Foundation's balance sheet when The Wldlife Aid
Foundation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the IlabS1Sty simultaneously.
17-

Doous¢gn Envelope10.' 38708464-F9B34310.B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcies
(Continued)
1.12 Taxatlon
The Charity is exempt from tax on its charitable aclivities. Value added tax Is not recoverable by the Chartiy
and as such is included in the relevant in the Ststement of Financial Aclivities.
1.13 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when The Wldlife Aid Foundation is
demonstrably commilted to temiinate the employment of an employee or to provide termination benefits.
1.14 Retirement benefits
Payment5 to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.15 Leases
Rentals payable under operating leases. including any lease incentives received. are charged to income on a
straight line basis over the term of the relevant lease.
Donations andlggacies
2024
2023
Donations
Donations from Wildlife Aid
Bequests and legacies
Member subscriptions
Masonic Charitable Foundation
664,769
64,131
792,882
25.776
598,046
68,776
168,279
28,701
17,046
1,547,558
880,848
Charitable activities
MÈr¢handise
income
Adoption5 Medicine sales
Proceeds of
open day
Total
2024
Total
2023
Sales within charitable
activities
24,309
63,770
6.730
29,868
124,677
74,033
18-

Docusign Envelop6 ID= 387DB464-FgB34311>B27&5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Invostmonts
2024
2023
Income from UK investment properties
Bank intarest recèivable
131,219
158,36D
122,762
172,107
289.579
294.869
Raising funds
2024
2023
Tradin
cosls
Purchase of goods for resale
35,397
30.313
Inveslment propety management ¢osts
25,616
43,947
61,013
74,260
19-

DocLtsign Envelope ID.. 387DB464-FgB34310-B275-5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charltable actlvltles
Support
costs
Dlrect
animal
r88cue and
hospital
care costs
Totsl
2024
Totsl
2023
Staff costs
Depreciation and impaiment
Establishment expenditure (See note 7>
Insurance
Animal food and medicines
Advertising
Animal rescue ¢ostS
Markettng, media seNices & fundraising consultancy
Computer expenses
Telephone
Hospltal supplies, hire and purchase of equipment
Bank and Paypal charges
Newsletter piinting, postage and stationery
Legal, professional and consultancy fees
Websité éxpenses
Book-keeping fees
Sundri&s
159,878
245.634
35,203
55,740
405.512
35,203
69,675
27,426
28,650
4,014
16,301
40,606
48,038
5,754
66,571
17,574
23,233
57,297
28,571
16,920
19,068
399,287
29,732
103,298
25,611
22,832
5,071
21,752
45,555
47,337
5,517
62,101
11,478
29,910
40,903
5,753
18,218
8,556
13,935
27,426
28,650
4,014
16,301
40,606
48,038
5.754
66,571
17,574
23,233
57,297
2B,571
16,920
19,068
462.314
448,099
910,413
882,961
Share of governance costs (see note 8)
13,702
13,702
12,780
476,016
448,099
924,115
895,721
Analy$ls by fund
Unrestricted funds
476,016
448,099
924,115
476,016
448.099
924,115
For the year ended 31 December 2023
Unrestricted funds
434,841
460,880
895,721
434,841
460,880
895,721
20-

DocusiGn Envelope ID.. 387DB484-FgB3431 ￿B27&sFDACS8747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Establlshment Expenditure
Total
2024
Total
2Q23
Rent
Repairs and maintenance
Light, heat, water and rates
24,800
9,691
35,184
60,000
2,928
40,370
69,675
103,298
As in the previous year, the above establishment expenditure has been allocated as follows,,
Hospital - 80010
- Office- 200
Govemance Costs
2024
2023 Basis of allocation
ees paid to auditors
Legal and professional
11,770
1,932
9,310 Govemance
3,450 Govemance
13,702
12,760
Analysed between
Charitable activities
13,702
12,760
Govemance costs indudes payments to the auditors of £11,770 (2023- £9,310)
for audit fees (£8,940) and non audit services (£2.8301.
21

Docusign Envelope ID.. 387DB464-F9834310-8275-SFDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
Number of employees
The average monthly number employees during the year was..
2024
Number
2023
Number
Hospital & veterinary staff
Administrative staff
Employment costs
2024
2023
Wages and salaries
Locum costs
Social security costs
other pension costs
306,769
65,790
26,366
5,587
298.866
70,840
25,345
4,23e
405,512
399,287
The number of employees whose annual remuneration was £60,000 or more
were..
2024
Number
2023
Number
£60,000 to £69,999
10 Profit on disposal of tangible fixed asset
2024
2023
Net (profft)Iloss on disposal of tangible fixed assets
3,229
11 Net galnslllossesl on investments
2024
2023
RevaluatiDn of investment properties
(15.000)
-22-

Docusign Envelope ID.. 387DB46tsF9B34310-B27&5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Intanglble fixed assets
Qption Agreemen¢
Cost
At 1 January 2024
Additions- intemally developed
406,066
At 31 December 2024
406,086
Amortlsation and impainnent
At 1 January 2024 and 31 December 2024
Carrying amount
At 31 December 2024
406,066
At 31 December 2023
The charitable company ha5 purchased an option agreement to purchase the site at Randalls Fam, the
purchase of which will take place 15 days after probate is granted to Mr Cowell's estate.
-23-

DocJJ51gn EnvthFe10' 387D￿484-FgB￿J1fyB27￿FDACS8747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {GONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2024
13 T8nglble flxed a386ts
FRBhL4d land A5$0ts
& h￿dIng$ ¢rJnJtNcllon
P14nt4nd
ma¢Nn•ry
Total
ttlngj S
¢quTrpmenl
Cost
At 1 January 2024
AdditiDns
Oi8posals
608,546
31,691
902,328
3,?45
26,09B
194,26
29,571
41.175 1.772.413
64.fjD7
15.6001
15.6001
At 31 December2024
840,237
905,673
26,098
223,837
35,575 1.831.420
DEprecla11rffl and Impa1￿*Tht
At 1 Janu¥y 2024
Depre￿ation chsryed In the year
Eliminated in respecL ol dispoyals
239,904
12,223
15,268
3.000
163,477
18.500
30,187
1,481
12,0161
448.836
3S.204
12,0161
At 31 De￿mber 2024
2S2,127
18.288
181,977
2g,652
482.024
Carrylng arnount
At 31 December 2024
386.110
905,6n
7.890
41.860
5,923 1,349,396
At 31 DecÈmber 2023
368,642
902,328
10.8ao
3D,789
10,988 1,323.577
.24-

DocLtsign Envelope ID., 387DB464-F9B3431 ￿B275-sFDACsB747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Tangible fixed assets
(Continued
Assets under constructlon above relate to the development of a 20-acre site near lo Ihe charity's current base.
Initial development works commenced in 2020 regarding phase 1 of this project. which involves groundworks,
building plalforms and wetland works. These phase 1 works were completed, with phase 2 architectural Works
commencing during 2022 and further phases following in the prior year. The development remained ongoing
at the year-end, and plans are now being reviewed to decide on the next stages for this project.
14 Investment proporty
2024
Fair value
At 1 January 2024 and 31 December 2024
3.229,032
The investments carried fonNard relates to 7 properties in total.
Firstly it indudes two properties in Chessington which wer2 given as a legacy to the Charity in previous
years,. The historic cost is the probate value of the properties.
Renovation works were carried out on these properties in previous years and the costs were capitalised. The
fair value of the properties has increased in recent years as a result of the renovation works and general
increases in the residential propety maF*et.
In 2017, the Charity purchased an additional 3 properties, all in the Leatherhead area. These properties were
purchased for investment purposes.
In 2021, the Charity has purchased an additional 2 properties, again all in the Leatherhead area. These
properties were also purchased for investment purposes.
At the year-end the properties were va5ued to £3,225,000 {2023'. £3,225,000) by the Board of Trustees, which
includes an expert in property matters. The only addition to this valuation relates to professional fees incurred
of £1,214 in 2022 and £2,818 in the prior year conceming the acquisition of the freehold to 9B St Johns Road
Leathèrhead. an existing investment property.
If investment properties were stated on an historical Cost basis rather than a fair value basis, the amounts
would have been included as follows..
2024
2023
C05t
Accumulated depreciation
2,449,755
2,449,755
Carrying amount
2,449.755
2,449,755
-25-

Docuslgn Envelope ID.. 387DB464-F9B3431 (kB27MFDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Flnan¢ial Instruments
2024
2023
Carrying amount of financial assets
Debt instruments measured at amortised cost
50,277
43,721
Carrying amoutrt of flnanclal Ilabllltles
Measured at amortised cost
64,91D
106,994
16 stocks
2024
2023
Finished goods and goods for resale
12,134
19,593
17 Debtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtcrs
Other debtors
Prepayments and accrued income
7,644
42,633
7Q,616
2,937
40,784
133,067
120,893
176,788
18 Croditors: amounts falling duo within one year
2024
2023
Directors loan account
Other tsxation and soctal security
Trade Greditors
Othèr creditors
Accruals and defe￿ed income
396
19,066
72,715
91
33,792
9,916
31,668
1,663
31,579
74.826
126,060
19 Retirement benefit schemes
Defintsd contributlon schemès
The Wildlife Aid Foundation operates a defined contribution pension scheme for all qualifying employees. The
assets of the scheme are held separately from Ihose of The Wildlife Aid Foundation in an independently
administered fund.
The charge lo income or expenditure in respect of defined contribution schemes was £5,587 (2023 - £4,236).
20 Restricted funds
There were no Testricted income fvnds at either year end.

Dopjsign Envelope ID.. 387DB464-F9B3431 thB27&5FDAC5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Designated funds
The income funds of the charrty include the following designated funds which have been set aside out of
unreslricted funds by the twstees for specific purposes..
Movement in funds
Incoming Resources Balance at 31
resources
expended December 2024
Balance at 1
January
2024
Designated capitsl fund
7,000,000
7,000,000
7,000.000
7,000,000
The above funds have been designated by the Trustees for use concerning the development works at 20-
acres, which originally had been plannèd to become a permanent hospital and new headquarters for the
Charity, with initial works beginning in December 2020 (see note 131. These plans have been revised sin
the year-end, vvith the Charity now agreeing an option to purchase the existing headquarters site at Randalls
Fam. The above designated funds will therefore be used for the purchase of thè land and buildings at
Randalls Farm, which will cost £1.9million, together with the significant refurbishment costs that will be
required to make the whole site fit for purpose for the future. The designated fund will also be used for the
continued development of the 20-acre site, with those plans now being reviewed to ensure the development
is cost effective and sustainable.
27-

Docusign Envelope ID.. 387DB464F9B34311>B275-5FDAG5874754
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Operating lease commitments
At the reporting end date The Wildlife Aid Foundation had outstanding commitrnents for future minimum lease
payments under non-cancellable operating leases, which fall due as follows:
2024
2D23
Within one year
Btheen two and five years
In over five years
3,588
8,970
18,588
12,558
5,980
12,558
37,128
23 Company Limited by Guarantee
The Charity is a company limited by guarantee and therefore has no share capital. The liability of the
guarantors. who are the members. is limited to £1 each.
24 Related party transaetlons
Remuneration of key management p8Ysonn81
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
62,530
Staff costs include remuneration paid to S M Cowell, who as noted in the Trustees Report, sadly passed
away during the year. Wthout his vision, drive and dedication the Charity would not have existed. However,
the level of commitment required to run the Charity 24 hours per day. 7 days per week meant that Mr Cowell
had little opportunity to generate a private income through employment of another enéeavour. For Ihis
reason, the Trustees sought land obtained) permission from the Charity Commission tc pay S M Cowell a
salary to make it possible for him to dedicate himself to working exclusively for the Charity. He was paid an
annual gross salary of £28,480 (2023.. £82,530) and re￿iVed no benefits in kind. For this salary, S M Cowell
was on call 24 hours per day, 7 days per week and lived on the Site of Ihe wildlife hospital, providing regular
out of hours care and emergency cover.
The Trustees represent the key management of the Charty. The remaining Trustees give their time
generously and without remuneration or benefit. No expenses are paid to Trustees (other than as outlined
below, with reference to forrner trustee S M Cowell) during either year. Total remuneraticn for key
management personnel is £72,157 (2023- £99,040).
During the year, the Charity received donations totalling £64,131 12023-. £68,776) from Wldlife Aid, a Charity
which is controlled by the Trustees. At the year-end a balance of £900 wa8 owed to the Charity by Wldlife Aid
(2023.. £4,335>
28-

Do¢uslgn Envelope10.' 387OB46¥F9B3431￿B27￿5FDACS8747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE>
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Related party transactions
(Continued)
Fomer trustee, S M Cowell, was a related party in relation to transactions involving the Charity, until his
passing in June 2024.
a) Rent.. The Charity occupies part of the property owned by S M Cowell at Randalls Farmhouse, Randalls
Road, Leatherhead. Under a licence granted by S M Cowell. rent paid during the year ending 31 December
2024 was £24,80012023: £60,000).
b) Reimbursed Expenses: Expenses reimbursed to S M Cowell amounted to £577 (2023: £63).
c) Shared ServiGes: Because the Charity is based on the private property of S M Cowell. there are a number
of services shared by the Charity and S M Cowell which are included in thè accounts on the basis of agreed
apportionment af costs. The apportiontnent allocated to S M Cowell by the Charity is as follows..
Gas- 30% cf bill
Electricity- 15V/.
Water- 10%
Phone- based on usage
During the year ending 31 De￿rnber 2024 a total of £3,787 {2023'. £6,687) was charged to S M Cowell for his
private share of these utilities. At 31 December 2024 Mr Cowell was owed £nil by the Charity (2023.. £396).
d) Remuneration.. Induded within Offi￿ staff salaries are payments to S M Cowell's daughter, who is
employed by the Charity and dedicates all her available Working time, and more, lo The Wildlife Aid
Foundation. Thi5 remuneration was for administrative and other charitable duties carried out during tha yaar.
Her employment has been approved by the Trustees and her annual salary for the year ending 31 December
2024 amounted to £43,687 (2023.. £36,510) with pension contributions of £1,123 {2023'. £888) and no
additional benefits in kind. This remuneration is Consistent wth Ihe duties required and is equivalent tc the
amount that would be paid to an unrelated party for the same responsibilities.
e) Rental income.. One of the inveslment properties is rented to S M Cowell's daughter, at a market rate of
£12,000 per annum (2023.. £11,800).
In addition tc the above transactions relating to S M Cowell, the Charity appointed two new Trustee5 in March
2018. both of whom already provided the Charity with professional serwices for which they were paid a marf(et
rate. The Board of Trustees considered this before their appointment and concluded that they were satisfied
that the tr40 new Trustees in question were the best people to do their respective paid work. It was also
agreed that duties undertaken by them within their Trustees, position would not bè charged for.
As a result of the above, during the year. TTUStee N Harding re￿iVed £200 (2023= £1,625) for public relations
consultancy services provided.
25 Linked Charity
Wildlife Aid (Charity number 113B944-1) is a linked tharity which has the same charitable objedives of The
Wildlife Aid Foundation and is controlled by the same Trustee board. It held £nil reserves as at the 31
December 2024 (2023.. £nill with all donations transferred across to The Wldlife Aid Foundation aceoréingly.
The Infildlife Aid Foundation is showing net income of £64,131 (2023.. £68.7761 relating to donations received
by Wildlife Aid during the year, net of costs totalling £240 relating to bank charges. This is shown in note 2 of
these accounts.
-29-

Docusign Envelope ID, 387DB464F9B3431 ￿B27&SFDACS8747S4
THE WILDLIFE AID FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
26 Cash generated from operatlons
2024
2023
Surplus for the year
973,457
264,769
AdjustTnents for".
Investment income recognised in Statement of financial acttvities
Loss on disposal of tsngible fixed assets
Fair value gains and losses on investment properties
Depreciation and impairment of tangible fixed assets
(289,579)
3,229
(294,869)
15,000
29,782
35,203
Movements in worf<ing capital:
Decreasel(increase) in stOL*s
Decrease/(incraase) in debtors
(Decrease}lincrease in creditors
7,459
55,895
(51,911)
{5,490)
(7,074)
16.708
Cash generated from operations
733,753
18.826
-30-