2024-12-31-accounts

Charity Registration No. 1146891

BLYTH WILDLIFE RESCUE TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

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BLYTH WILDLIFE RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION

Independent examiner Gateway Accountancy Services Limited T01 Blyth Workspace Quay Road Blyth NE24 3AF Bankers Lloyds Bank 331 Benton Road Newcastle upon Tyne NE7 7 EE Principal address 22 Hallington Mews Killingworth Newcastle upon Tyne NE12 6UE

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BLYTH WILDLIFE RESCUE

CONTENTS

Trustees report	4-5
Independent examiner’s report	6
Statement of financial activities	7
Statement of financialposition	8
Notes to the financial statements	9-11

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BLYTH WILDLIFE RESCUE

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

__________________ The Trustees present their report and accounts for the year ended 31 December 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and in accordance with the Charities SORP (FRS 102).

Structure, governance and management

The charity was established by a charitable constitution finalised on 16 April 2012. The charity is unincorporated.

The trustees who served during the year were:

Mr J Anderson Mrs V Anderson Mrs P Leightley Mrs H New Mrs S Davies

The Charity is governed and managed by the trustees who, are recruited based on their expertise and are local community activists. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity.

All trustees give their time voluntarily and receive no remuneration from the charity. Trustee expenses are reimbursed.

There are no related parties.

The charity relies on donations and legacies for its funding.

Objectives and activities

The charity's objective remains the rescue and rehabilitation of sick and injured wildlife across Northumberland and Newcastle upon Tyne. This objective is achieved entirely by the work of volunteers. Funding is raised by donations from the general public.

Public benefit

All activities are undertaken to further our charitable purposes for the public benefit. In accordance with Section 17 (5) of the 2011 Charities Act the trustees have had regard to the Charity Commissions guidance on public benefit throughout the year when deciding on the activities of the charity.

Performance of the Chairty

Funding has been considerably lower than 2023, which was mainly due to less online campaigns for charitable donations and smaller one-off donations. It is of the opinion of the trustees that due to the economic position of the country and the increase of cost of living, this has negatively impacted the charity.

Financial Review

The accompanying accounts set out the charity’s financial position as at 31 December 2024. The trustees are satisfied with the overall position. During the year, total income was £56,097 and total expenditure amounted to £77,179, resulting in a deficit of £21,082.

As at 31 December 2024, the charity held cumulative reserves of £22,511.

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Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Risk Review

Procedures have been established to identify risks and to mitigate risk exposure. Financial activities are reviewed regularly by the trustees with remedial action taken to compensate for any projected income shortfall or overspend. Internal risks are minimized by the authorisation procedures in place for all transactions.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Internal controls have been implemented in respect of transaction authorization. Procedures are in place to ensure the health and safety of trustees and volunteers.

Investment Powers

Under the trust deed the charity has the power to make any investment which the trustees see fit.

Responsibilities of the Trustees

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the in incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

• ‾ Select suitable accounting policies and then apply them consistently.

• ‾ Observe the methods and principles in the Charities SORP (FRS 102).

• ‾ Make judgments and estimates that are reasonable and prudent.

• ‾ State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the accounts: and

• ‾ Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

Gateway Accountancy Services Limited has been appointed as independent examiner for the financial year, 31 December 2024, on behalf of the board of trustees.

On behalf of the board of trustees:

Grd John Anderson Trustee 30 October 2025

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BLYTH WILDLIFE RESCUE

INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF BLYTH WILDLIFE RESCUE

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In accordance with the engagement letter dated 13/07/2021, and to assist you to fulfil your duties under the Charities Act 2011, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. Detailed on pages 7 to 11.

Respective responsibilities of and examiner

The charity is responsible for the preparation of the accounts. The charity considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is the firm’s responsibility to:

• (i) Examine the accounts under section 145 of the 2011 Act.

• (ii) To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5){b) of the 2011 Act; and

• (iii) To state whether matters have come to my attention.

Basis of independent examiner's report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be. required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view’, and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• a) which gives me reasonable cause to believe that in any material respect the requirements:

• i. to keep accounting records in accordance with section 130 of the 2011 Act: and

• ii. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act.

• have not been met; or

• b) to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us. Therefore, we do not express any opinion on the financial statements.

Dated: 13 January 2025

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BLYTH WILDLIFE RESCUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENTITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

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BLYTH WILDLIFE RESCUE

STATEMENT OF FINANCIAL POSITION

FOR THE YEAR ENDED 31 DECEMBER 2024

The accounts were approved by the Trustees on 30 October 2025 and signed on their behalf by:

………………………… J Anderson Trustee

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BLYTH WILDLIFE RESCUE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

1.1. Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102) and the Charities Act 2011.

The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in the accounts are rounded to the nearest £. These accounts for the year ended 31st December 2024 are the third accounts for Blyth Wildlife Rescue prepared under the Charities SORP (FRS 102). The reported financial position and financial performance for the previous year are not affected by the transition. At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.2. Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

• ‾ Voluntary income is received by way of donation and gifts and is included in full in the Statement of Financial Activities when receivable

• ‾ Investment income is included when receivable

• ‾ Grants income is included when the charity becomes unconditional entitled to it

1.3. Resources Expended

Expenditure is recognised on a cash basis as expense is incurred. Expenditure includes irrecoverable VAT which is reported as part of the expenditure to which it relates.

• ‾ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

• ‾ Other costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

1.4. Fund Accounting

• ‾ Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

• ‾ Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

1.5. Cash and cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less. These are not amortised.

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1.6. Basic Financial Liabilities

Basic financial liabilities including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments, discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

• Motor Vehicles – 25% Straight Line

• Fixtures and Fitting – 10% Straight Line

• Plant and Machinery – 20% Reducing Balance

1.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2. Average Number of Employees

Average number of employees during the year was as follows: 1 (2022: 1).

3. Administrative Costs

2024 2023

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4. Tangible Assets

5. Trustees

Trustees (or any persons connected with them) received no remuneration during the year (2023; nil).

6. Creditors: Amounts Falling due within one year

7. Related party transaction

There has been no related party transaction during the year.

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