REGISTERED CHARITY NUMBER: 1143603
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
FOR
HARPER ASPREY WILDLIFE RESCUE
JKA Accountancy Limited Marlborough House 298 Regents Park Road London N3 2SZ
HARPER ASPREY WILDLIFE RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Statement of Financial Position | 8 | ||
| Notes to the Financial Statements | 9 | to | 15 |
HARPER ASPREY WILDLIFE RESCUE
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2025
| TRUSTEES | Mrs A S Brummer |
|---|---|
| S J Donnelly | |
| C Holmes | |
| PRINCIPAL ADDRESS | Marlborough House |
| 8 Augustus Gardens | |
| Camberley | |
| Surrey | |
| GU15 1HL | |
| REGISTERED CHARITY | 1143603 |
| NUMBER | |
| INDEPENDENT EXAMINER | JKA Accountancy Limited |
| Marlborough House | |
| 298 Regents Park Road | |
| London | |
| N3 2SZ | |
| MAIN OPERATING ADDRESS | Pears Hill |
| Westwood Road | |
| Windlesham | |
| Surrey | |
| GU20 6LU |
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HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Our aims
Harper Asprey Wildlife Rescue is committed to encouraging through knowledge the integration of wildlife into our countryside and our gardens alongside us in a natural balance. Harper Asprey Wildlife Rescue helps to preserve wildlife in its natural environment by talking in schools and reaching the next generation and via worksheets, direct animal contact and talks.
We encourage children and adults to care for their environment and reduce the use of pesticides. We help remove the myths that surround our spectacular wildlife and encourage the next generation to learn and understand that any space can be balanced and can be a great environment for both humans and our native wildlife.
Our objectives
Harper Asprey Wildlife Rescue works for the benefit of the public to relieve the suffering of wildlife in need of care and attention and in particular, acts to provide and maintain rescue homes or other facilities for the reception, care and treatment of such wildlife to enable rehabilitation and release back into the wild.
Harper Asprey Wildlife Rescue promotes humane behaviour towards wildlife by providing appropriate care, protection, treatment and security for wildlife which is in need of care and attention by reason of injury, sickness, poor circumstances or ill usage and to educate the public in matters pertaining to wildlife welfare in general and the prevention of cruelty and suffering of wildlife.
Public benefit
The Trustees have had regard to the Charity Commission's guidance on public benefit.
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HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities Wildlife Rescue and Rehabilitation
Harper Asprey Wildlife Rescue remains committed to the rescue, veterinary treatment, rehabilitation and release of sick, injured and orphaned British wildlife. We continue to accept patients from members of the public, veterinary practices, wildlife rescue organisations, the RSPCA and the emergency services, providing expert care every day of the year through our dedicated wildlife hospital.
Demand for our services has continued to increase, placing significant pressure on our facilities and resources. Throughout the year, we have cared for a diverse range of native species, including badgers, foxes, otters, hedgehogs, dormice, birds of prey, garden birds, reptiles, stoats and weasels. Each patient receives care appropriate to its individual needs, with the ultimate aim, wherever possible, of successful rehabilitation and release back into the wild.
Our clinical team is led by our Lead Veterinary Surgeon and supported by two Veterinary Surgeons, enabling us to provide expert medical and surgical care across a wide variety of wildlife species. Together, they manage increasingly complex cases on site, helping to reduce suffering, improve recovery outcomes and maximise the opportunities for animals to be successfully rehabilitated and returned to the wild.
The development of our wildlife hospital has transformed the level of care we are able to provide.
Access to on-site diagnostic imaging, blood-testing equipment and specialist veterinary facilities enables our clinical team to investigate illness and injury more rapidly and efficiently. Faster diagnosis allows appropriate treatment to begin sooner, while reducing the need for external referrals and the additional handling and stress this can cause to wild animals.
The increasing volume and diversity of cases treated within the hospital is also enabling our clinical team to build an increasingly significant body of specialist knowledge and practical experience in British wildlife medicine. This developing expertise strengthens our ability to recognise species-specific conditions, manage complex cases and continually improve the treatment and rehabilitation of the wildlife in our care.
Our veterinary internship programme forms an important part of this work. In addition to supporting the delivery of high-quality clinical care, the programme helps to develop the next generation of wildlife veterinary professionals. By providing hands-on experience and sharing specialist knowledge and best practice, we are helping to build veterinary skills that will benefit wildlife welfare beyond the animals treated directly at Harper Asprey Wildlife Rescue.
While admission numbers provide an indication of the scale of our work, our focus remains firmly on outcomes. Our aim is not simply to treat wildlife, but to give every suitable patient the best possible opportunity to recover fully, retain the behaviors necessary for survival and ultimately return to its natural environment. Every successful release represents the culmination of veterinary treatment, rehabilitation and careful assessment by our clinical and animal care teams.
Despite the significant progress we have made, demand for our services increasingly exceeds the capacity of our current facilities. The hospital frequently operates at or near full capacity, and there are occasions when we are unable to admit further patients. This is particularly difficult when animals require urgent specialist treatment and demonstrates the level of unmet need for wildlife veterinary care within our area and beyond.
Rising costs for medicines, consumables, specialist equipment and animal care continue to present additional financial challenges. The combination of increasing demand, limited physical space and rising operating costs highlights the urgent need to expand our facilities and increase our capacity. Doing so would enable us to help more wildlife casualties while maintaining the high standards of veterinary treatment, welfare and rehabilitation that underpin our work.
Our dedicated staff are supported by a committed team of 48 regular volunteers, whose contribution is invaluable. Volunteers receive comprehensive training and ongoing support to ensure the highest standards of animal welfare are maintained, particularly when caring for vulnerable orphaned wildlife and intensive care patients. Their time, commitment and compassion enable us to provide continuity of care throughout the year and are fundamental to the operation of the charity.
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HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
Community Engagement and Education
Engaging with our local community continues to be an important part of our charitable work. Throughout the year, we attended numerous community events, local fairs and educational activities, helping to raise awareness of British wildlife, the challenges it faces and the work of Harper Asprey Wildlife Rescue.
These events enabled us to meet thousands of members of the public, strengthen relationships within our local communities and encourage a greater understanding of wildlife welfare and conservation. They also provide valuable opportunities to help people understand how their actions can protect wildlife and what to do when they encounter a wild animal that may need assistance.
We are incredibly grateful for the generosity shown by supporters at these events, with many choosing to make donations that directly support the veterinary treatment, rehabilitation and care of our wildlife patients.
Alongside our community engagement, we continue to deliver educational talks and presentations to schools, universities and local organisations, both in person and online. Through education, we aim not only to raise awareness of the pressures facing British wildlife but also to encourage practical actions that can reduce wildlife casualties and improve coexistence between people and wildlife.
We also work closely with local authorities, veterinary practices, wildlife organisations and other partners to promote wildlife welfare, conservation and best practice in the treatment and rehabilitation of British wildlife. Sharing knowledge and developing strong working relationships across the sector enables us to contribute to wildlife welfare beyond the patients treated within our own hospital.
As awareness of our work grows, the need for our services continues to increase. Securing sustainable funding remains essential if we are to invest in improved hospital facilities, specialist veterinary equipment and the people and resources required to meet this demand.
Looking ahead, our priority is to build on these achievements by expanding our capacity, further developing our clinical facilities and specialist knowledge, and ensuring that more sick, injured and orphaned wildlife can access the care they need. With the continued support of our volunteers, donors, grant-making trusts, partners and the wider community, we will continue working towards a future in which no wild animal is denied appropriate care simply because the facilities or resources are not available.
FINANCIAL REVIEW
Reserves policy
The charity maintains sufficient reserves to cover immediate operational costs and continues to focus on expansion to meet demand.
This year we invested in additional hospital equipment, including care cages and specialist tools, funded by grants, online fundraising, and private benefactors. Despite this, medical costs-particularly for advanced equipment and essential medications-have risen sharply, and they now represent one of our largest financial challenges
While we are fortunate to have dedicated and reliable volunteers, we continue to recruit to strengthen the team. The outlook remains positive, but stable and sustainable funding is essential for our long-term growth.
We share our site with the Save Me Trust and collaborate on many joint projects. The charity continues to rely heavily on the leadership and commitment of Anne Brummer, who provides the resources and personal dedication required to maintain our key activities.
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HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025
FUTURE PLANS
Looking ahead, our priorities are:
-
Expanding hospital facilities to increase capacity and meet the rising demand for care.
-
Securing additional funding and grants to cover escalating medical costs and invest in vital equipment.
-
Recruiting and training more volunteers and staff to provide consistent, high-quality care.
-
Strengthening community engagement through education, outreach, and media presence.
While demand continues to outpace resources, we remain determined to provide the highest standard of care to wildlife. Our full-time veterinarian has transformed our treatment capabilities, and we aim to build on this success with further investment in people and infrastructure.
We currently operate public admissions between 9 am and 4 pm daily, with emergency calls covered out of hours for emergency services. Consistency and sustainability remain challenges and we must secure stable funding to ensure long-term resilience.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The power to appoint and remove Trustees is vested in the Trustees and exercised by deed. A Trustee may retire by notice in writing.
Approved by order of the board of trustees on 16th August 2026 and signed on its behalf by:
Mrs A S Brummer - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARPER ASPREY WILDLIFE RESCUE
Independent examiner's report to the trustees of Harper Asprey Wildlife Rescue
I report to the charity trustees on my examination of the accounts of Harper Asprey Wildlife Rescue (the Trust) for the year ended 31st December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joey Joseph
JKA Accountancy Limited Marlborough House 298 Regents Park Road London N3 2SZ
16th August 2026
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HARPER ASPREY WILDLIFE RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 5 Charitable activities Governance Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 50,345 35,997 620 86,962 103,319 2,700 - 106,019 (19,057) 59,071 40,014 |
Restricted fund £ - - - - 365 - - 365 (365) 15,900 15,535 |
2025 Total funds £ 50,345 35,997 620 86,962 103,684 2,700 - 106,384 (19,422) 74,971 55,549 |
2024 Total funds £ 55,293 33,129 1,158 89,580 92,121 2,700 1,362 96,183 (6,603) 81,574 74,971 |
|---|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 7
HARPER ASPREY WILDLIFE RESCUE
STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2025
| Notes FIXED ASSETS Tangible assets 10 CURRENT ASSETS Debtors 11 Cash at bank CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 40,968 - 22,054 22,054 (23,008) (954) 40,014 40,014 |
Restricted fund £ 1,094 - 14,441 14,441 - 14,441 15,535 15,535 |
2025 Total funds £ 42,062 - 36,495 36,495 (23,008) 13,487 55,549 55,549 40,014 15,535 55,549 |
2024 Total funds £ 46,758 2,937 47,503 50,440 (22,227) 28,213 74,971 74,971 59,071 15,900 74,971 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 16th August 2026 and were signed on its behalf by:
A S Brummer - Trustee
The notes form part of these financial statements
Page 8
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The C.E.O. has undertaken to ensure that the charity is able to meet its short term funding requirements and to refrain from requiring the repayment of money lent to the charity until alternative resources of funding are available.
For this reason, the trustees are of the opinion that it is correct to prepare the charity's accounts on a going concern basis.
The C.E.O. has considered a period exceeding twelve months from the date of approval of these accounts and is satisfied that there are no material uncertainties regarding going concern.
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Building works | - 20% on reducing balance |
|---|---|
| Plant and machinery | - 25% on reducing balance |
| Fixtures and fittings | - 25% on reducing balance |
| Motor vehicles | - 25% on reducing balance |
| Computer equipment | - 50% on reducing balance |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The charity operates fundamentally on a cash receipts basis although its financial statements are prepared on an accruals basis.
Depreciation is the key area in which judgement is required to determine the carrying value of past expenditure which has been capitalised rather than written off.
3. OTHER TRADING ACTIVITIES
| Fundraising events 4. INVESTMENT INCOME Deposit account interest 5. RAISING FUNDS Raising donations and legacies Insurance Support costs 6. SUPPORT COSTS Management £ Raising donations and legacies 96,529 Governance - 96,529 |
Finance £ 253 - 253 |
2025 £ 35,997 2025 £ 620 2025 £ 3,581 100,103 103,684 Governance costs £ 3,321 2,700 6,021 |
2024 £ 33,129 |
|
|---|---|---|---|---|
| 2024 £ 1,158 2024 £ 1,449 90,672 |
||||
| 92,121 | ||||
| Totals £ 100,103 2,700 |
||||
| 102,803 |
7. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
8. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Wildlife rescue No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 55,293 Other trading activities 33,129 Investment income 1,158 Total 89,580 EXPENDITURE ON Raising funds 91,634 Charitable activities Governance 2,700 Other 1,362 Total 95,696 NET INCOME/(EXPENDITURE) (6,116) RECONCILIATION OF FUNDS Total funds brought forward 65,187 TOTAL FUNDS CARRIED FORWARD 59,071 |
2025 £ 46,371 974 47,345 2025 1 Restricted fund £ - - - - 487 - - 487 (487) 16,387 15,900 |
2024 £ 33,731 606 34,337 2024 3 Total funds £ 55,293 33,129 1,158 89,580 92,121 2,700 1,362 96,183 (6,603) 81,574 74,971 |
|---|---|---|
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
10. TANGIBLE FIXED ASSETS
| COST At 1st January 2025 Additions Disposals At 31st December 2025 DEPRECIATION At 1st January 2025 Charge for year Eliminated on disposal At 31st December 2025 NET BOOK VALUE At 31st December 2025 At 31st December 2024 COST At 1st January 2025 Additions Disposals At 31st December 2025 DEPRECIATION At 1st January 2025 Charge for year Eliminated on disposal At 31st December 2025 NET BOOK VALUE At 31st December 2025 At 31st December 2024 |
Fixtures Building Plant and and works machinery fittings £ £ £ 32,535 75,344 7,643 4,991 3,578 - - - - 37,526 78,922 7,643 19,588 44,588 6,101 3,588 7,689 385 - - - 23,176 52,277 6,486 14,350 26,645 1,157 12,947 30,756 1,542 Motor Computer vehicles equipment Totals £ £ £ 8,503 6,671 130,696 - - 8,569 (8,503) - (8,503) - 6,671 130,762 6,990 6,671 83,938 - - 11,662 (6,900) - (6,900) 90 6,671 88,700 (90) - 42,062 1,513 - 46,758 |
|---|---|
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
| 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Salary advance 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Pension creditor Accrued expenses 13. MOVEMENT IN FUNDS At 1/1/25 £ Unrestricted funds General fund 59,071 Restricted funds Restricted Grants 15,900 TOTAL FUNDS 74,971 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 86,962 Restricted funds Restricted Grants - TOTAL FUNDS 86,962 |
2025 2024 £ £ - 2,937 2025 2024 £ £ 4,609 2,120 2,287 1,244 13,223 16,100 189 63 2,700 2,700 23,008 22,227 Net movement At in funds 31/12/25 £ £ (19,057) 40,014 (365) 15,535 (19,422) 55,549 Resources Movement expended in funds £ £ (106,019) (19,057) (365) (365) (106,384) (19,422) |
|---|---|
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1/1/24 | in funds | 31/12/24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 65,187 |
(6,116) | 59,071 |
| Restricted funds | ||
| Restricted Grants 16,387 |
(487) | 15,900 |
| TOTAL FUNDS 81,574 |
(6,603) | 74,971 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 89,580 |
(95,696) | (6,116) |
| Restricted funds | ||
| Restricted Grants - |
(487) | (487) |
| TOTAL FUNDS 89,580 |
(96,183) | (6,603) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted Grants TOTAL FUNDS |
Net movement At At 1/1/24 in funds 31/12/25 £ £ £ 65,187 (25,173) 40,014 16,387 (852) 15,535 81,574 (26,025) 55,549 |
Net movement At At 1/1/24 in funds 31/12/25 £ £ £ 65,187 (25,173) 40,014 16,387 (852) 15,535 81,574 (26,025) 55,549 |
|---|---|---|
| 55,549 |
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HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted Grants TOTAL FUNDS |
Incoming resources £ 176,542 - 176,542 |
Resources Movement expended in funds £ £ (201,715) (25,173) (852) (852) (202,567) (26,025) |
|---|---|---|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2025.
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