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2025-11-30-accounts

REGISTERED COMPANY NUMBER: 08193416 (England and Wales) REGISTERED CHARITY NUMBER: 1152642

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WILD LIFE FOUNDATION

Xeinadin Sidings House Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU

WILD LIFE FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 16

WILD LIFE FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2025

TRUSTEES C R Webster
J C Bramah
Ms R Redfern
M D Thomas
C E S Whitbread
Ms C B Williams
N V Williams
Dr N Wissink-Argilaga
COMPANY SECRETARY Ms K Minion
REGISTERED OFFICE Brockholes Farm
Brockholes Lane
Branton
Doncaster
South Yorkshire
DN3 3NH
REGISTERED COMPANY 08193416 (England and Wales)
NUMBER
REGISTERED CHARITY 1152642
NUMBER
INDEPENDENT EXAMINER Xeinadin
Sidings House
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU
BANKERS HSBC plc
1 High Street
Doncaster
South Yorkshire
DN1 1EE

Page 1

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 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

Objectives and aims

The principal objectives of the Foundation remain:

  1. To promote for the benefit of the public the conservation and welfare of exotic and other endangered wildlife species both in their natural habitats and in human care;

  2. To advance education and public understanding relating to endangered wildlife, biodiversity and conservation;

  3. To promote charitable activities connected with conservation and animal welfare.

WLF continues to work to deliver its vision of:

"A better world for wild animals."

The Foundation's mission remains:

"To connect dynamic communities who promote, conserve and sustain the world's biodiversity and improve animal welfare."

As a conservation charity WLF supports projects globally whilst also inspiring and educating visitors to Yorkshire Wildlife Park (YWP), communities and supporters through conservation engagement and fundraising activity. WLF continued to strengthen its profile throughout the year as the international conservation and welfare partner to the YWP and its wider conservation community.

Conservation Partnerships and Grant Making

The Foundation maintained its commitment to long-term strategic conservation partnerships during the period.

- Instituto Araguaia - £18,843

Completion of the third year of grant support for Giant Otter conservation within the Cantão region of Brazil, including anti-poaching patrols, habitat protection and community education initiatives.

- Ukrainian Lion Appeal - £21,849

Support for transport and welfare costs associated with the relocation and rescue of lions displaced by the conflict in Ukraine.

The Ukrainian Lion Appeal continued to resonate strongly with supporters and represented the Foundation's largest restricted appeal during the year, with dedicated fundraising activity and public engagement significantly increasing support for the programme. Restricted Lion Appeal funds increased to £34,918 at year end to support future rescue and welfare work.

Page 2

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

Public Engagement, Awareness and Education

During the year WLF continued to build awareness of its conservation mission through events, digital campaigns and engagement activities linked with Yorkshire Wildlife Park.

Key themes promoted across WLF communications and social channels included:

The Foundation also continued to support international conservation discussions around climate impacts on wildlife and maintained links with conservation partners working on species affected by environmental change. WLF's work with polar bear conservation remained a visible part of its public engagement activity.

Fundraising activities

Fundraising performance improved significantly during the year despite continuing economic pressures affecting household spending.

Total incoming resources increased to £187,093 compared with £105,255 in the prior year, driven by growth in donations, legacies and restricted fundraising appeals. Donations and legacies totalled £184,488 , including a legacy contribution and strong public support for conservation campaigns.

Fundraising activity included:

Events remained an important component of engagement and income generation. Fundraising events and challenge activities continued to grow in profile and supporter participation, contributing £20,831 of income during the year.

The Foundation also continued developing its events programme alongside Yorkshire Wildlife Park, supporting awareness and fundraising through seasonal events and community participation activities.

The Trustees wish to acknowledge the continued support provided by Yorkshire Wildlife Park and its staff, whose collaboration remains instrumental in delivering conservation engagement and fundraising initiatives. The relationship enables WLF to expand its impact while connecting visitors directly with conservation outcomes.

Page 3

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

FINANCIAL REVIEW

Financial position

The Foundation reported a surplus for the year of £74,024 (2024: deficit £6,331), increasing total funds carried forward to £208,090 . Cash balances at year end were £183,237.

Income growth reflected:

Total expenditure amounted to £113,069 , with charitable expenditure of £80,302 and fundraising expenditure of £32,767 . Resources continued to be directed principally toward conservation grants, fundraising development and public engagement activity.

The Trustees consider the financial outcome for the year to be strong and believe the Foundation is well positioned to continue delivering its strategic objectives and conservation commitments.

Reserves policy

The Trustees maintain a prudent reserves policy to ensure continuity of operations and resilience against fluctuations in fundraising income.

The policy remains to hold unrestricted reserves broadly equivalent to approximately three months of normal operating expenditure.

At 30 November 2025 unrestricted reserves stood at £159,771 , providing a good level of financial stability and supporting future programme commitments.

FUTURE PLANS

During the coming year the Foundation intends to:

The Foundation remains committed to growing its conservation impact while maintaining financial sustainability and delivering measurable benefits for endangered species and wildlife welfare.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a private company limited by guarantee and is governed by the company's Memorandum and Articles of Association.

Recruitment and appointment of new trustees

Trustees are appointed by the Board in accordance with the Foundation's trustee recruitment procedures. The Board meets regularly to review strategy, performance and risk.

Decision making

The management of the charity is the responsibility of the Board of Trustees which has the authority to appoint new trustees and directors.

Page 4

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

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 place to provide reasonable assurance against fraud and error.

The Trustees continue to review operational and financial risks annually and maintain systems and controls designed to mitigate risks and safeguard charitable assets.

The Trustees recognise that economic pressures continue to affect fundraising environments and have therefore maintained a cautious and sustainable approach to grant commitments whilst preserving support for priority conservation programmes.

02/06/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Chris Webster ............................................ Chris Webster (Jul 23, 2026 16:13:49 GMT+1) ............................

C R Webster - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILD LIFE FOUNDATION

Independent examiner's report to the trustees of Wild Life Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Claire Docherty Claire Docherty (Jul 29, 2026 10:52:31 GMT+1)

Claire Docherty FCCA

Xeinadin Sidings House Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU

29/07/2026 Date: .............................................

Page 6

WILD LIFE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
114,127
Other trading activities
2
2,605
Total
116,732
EXPENDITURE ON
Raising funds
3
32,767
Charitable activities
4
Conservation, Education & Animal Welfare
37,708
Total
70,475
NET INCOME/(EXPENDITURE)
46,257
RECONCILIATION OF FUNDS
Total funds brought forward
113,514
TOTAL FUNDS CARRIED FORWARD
159,771		 Restricted
fund
£
70,361
-
70,361
-
42,594
42,594
27,767
20,552
48,319		 2025
Total
funds
£
184,488
2,605
187,093
32,767
80,302
113,069
74,024
134,066
208,090		 2024
Total
funds
£
86,459
18,796
105,255
24,525
87,061
111,586
(6,331)
140,397
134,066

The notes form part of these financial statements

Page 7

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

BALANCE SHEET 30 NOVEMBER 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
5,021
CURRENT ASSETS
Stocks
11
401
Debtors
12
24,135
Cash at bank
134,918
159,454
CREDITORS
Amounts falling due within one year
13
(4,704)
NET CURRENT ASSETS
154,750
TOTAL ASSETS LESS CURRENT
LIABILITIES
159,771
NET ASSETS
159,771
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
48,319
48,319
-
48,319
48,319
48,319		 2025
Total
funds
£
5,021
401
24,135
183,237
207,773
(4,704)
203,069
208,090
208,090
159,771
48,319
208,090		 2024
Total
funds
£
5,825
2,226
20,538
107,347
130,111
(1,870)
128,241
134,066
134,066
113,514
20,552
134,066

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

WILD LIFE FOUNDATION (REGISTERED NUMBER: 08193416)

BALANCE SHEET - continued 30 NOVEMBER 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 02/06/2026

Chris Webster

............................................ Chris Webster (Jul 23, 2026 16:13:49 GMT+1) . C R Webster - Trustee

The notes form part of these financial statements

Page 9

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Support costs include central functions and have been allocated to activity cost categories 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.

Fixtures and fittings - 10% on cost

These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt

Stocks

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

Taxation

The charity is exempt from corporation tax on income and gains falling within Part 11 of the Corporation Tax Act 2010, to the extent that these are applied to its charitable purposes.

Fund accounting

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

Designated funds are unrestricted funds set aside by the directors for specific future purposes or projects.

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.

continued...

Page 10

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

Retail
Events
RAISING FUNDS
Raising donations and legacies
On site costs
Events
Administration and marketing
Bank charges
Other trading activities
Purchases
Aggregate amounts		 2025
£
2,605
-
2,605
2025
£
2,252
10,745
16,230
1,715
30,942
2025
£
1,825
32,767		 2024
£
-
18,796
18,796
2024
£
5,741
2,070
15,220
1,494
24,525
2024
£
-
24,525

3. RAISING FUNDS

continued...

Page 11

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

4. CHARITABLE ACTIVITIES COSTS

Grant
funding of
activities
Support
(see note
costs (see
5)
note 6)
£
£
Conservation, Education & Animal
Welfare
72,892
7,410
5.
GRANTS PAYABLE
2025
£
Conservation, Education & Animal Welfare
72,892
6.
SUPPORT COSTS
Governance
Management
costs
£
£
Conservation, Education & Animal Welfare
2,788
4,622
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025
£
Auditors' remuneration
1,776
Depreciation - owned assets
804		 Totals
£
80,302
2024
£
79,408
Totals
£
7,410
2024
£
1,640
804

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.

continued...

Page 12

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
70,972
Other trading activities
18,796
Total
89,768
EXPENDITURE ON
Raising funds
24,525
Charitable activities
Conservation, Education & Animal Welfare
65,497
Total
90,022
NET INCOME/(EXPENDITURE)
(254)
RECONCILIATION OF FUNDS
Total funds brought forward
113,768
TOTAL FUNDS CARRIED FORWARD
113,514
10.
TANGIBLE FIXED ASSETS
COST
At 1 December 2024 and 30 November 2025
DEPRECIATION
At 1 December 2024
Charge for year
At 30 November 2025
NET BOOK VALUE
At 30 November 2025
At 30 November 2024		 Restricted
fund
£
15,487
-
15,487
-
21,564
21,564
(6,077)
26,629
20,552		 Total
funds
£
86,459
18,796
105,255
24,525
87,061
111,586
(6,331)
140,397
134,066
Fixtures
and
fittings
£
8,035
2,210
804
3,014
5,021
5,825

continued...

Page 13

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
14.
MOVEMENT IN FUNDS
At
1.12.24
£
Unrestricted funds
Unrestricted
110,014
Designated
3,500
113,514
Restricted funds
Restricted
20,552
TOTAL FUNDS
134,066		 2025
£
401
2025
£
2,190
21,945
24,135
2025
£
1,440
3,264
4,704
Net
movement
in funds
£
49,757
(3,500)
46,257
27,767
74,024		 2024
£
2,226
2024
£
-
20,538
20,538
2024
£
-
1,870
1,870
At
30.11.25
£
159,771
-		 2024
£
2,226
2024
£
-
20,538		 2024
£
2,226
20,538
2024
£
-
1,870
1,870
159,771
48,319
208,090

continued...

Page 14

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Unrestricted
Designated
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
116,732
-
116,732
70,361
187,093		 Resources
Movement
expended
in funds
£
£
(66,975)
49,757
(3,500)
(3,500)
(70,475)
46,257
(42,594)
27,767
(113,069)
74,024

Comparatives for movement in funds

Unrestricted funds
Unrestricted
Designated
Restricted funds
Restricted
TOTAL FUNDS		 At
1.12.23
£
41,715
72,053
113,768
26,629
140,397		 Net
movement
in funds
£
(254)
-
(254)
(6,077)
(6,331)		 Transfers
between
funds
£
68,553
(68,553)
-
-
-		 At
30.11.24
£
110,014
3,500
113,514
20,552
134,066

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Unrestricted
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
89,768
15,487
105,255		 Resources
Movement
expended
in funds
£
£
(90,022)
(254)
(21,564)
(6,077)
(111,586)
(6,331)

continued...

Page 15

WILD LIFE FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2025

15. RELATED PARTY DISCLOSURES

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the period.

The charity has free use of the property owned by Wild Life Group Limited.

16. RESTRICTED FUNDS SUMMARY

Brought Incoming Outgoing Carried
Fund Purpose forward resources resources forward
Support conservation of Amur
ALTA leopards and tigars in the wild. 5,432 - - 5,432
Lions Lion rescue in Ukraine 5,035 62,476 32,593 34,918
Rescue a polar bear in Mexico
and develop a polar bear reserve
Polar Bear Appeal at the park. 10,085 7,884 10,000 7,969
Total 20,552 70,360 42,593 48,319

Page 16