SWAN LIFEUNE CHARITABLE INCORPORATED ORGANISATION NO. 1156995 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 SWAN LIFELINE CIO Contents of the Financlal Ststements Year ended 30 November 2024 Pag• Report of the TNstees Independent ExaM￿rfS ReFX)rt Stalament of Financial A(Aiv￿a5 Balanc• Sheet Note$ to the Finand81 Statèments 8-10 SWAN LIFELINE CIO Report of the Trustees Y8ar 8nded 30 November 2024 The trust88s present their report the financial stalgments of the charity for the year ended 30 N0￿mber 2024. The trustees have aloptsd the provi5K)ns of Acujuntiny and Re[￿rting by Charities.. Slatemenl of R￿rnMend￿ Practice 8wlk*ble to chaiiti'es preparing their acwjnts in accordance with the Financbal Raporbng Standard applicable in the UK and RepubliG of Ireland IFRS 102) leffe(aive 1 January 20191. OBJECTIVES AND ACTMfiES OW•ctlv•J and Ac¢lvltl•• for th• Publlc b•n•fft As the premier wildlife charity in the aTea. we offer a se￿1¢9 to ts publ￿ In promptjy handling sld( and injurg(J blrds. We do. rf necessary. actspl other large waterfceM and orphaned duC￿Ing$ for care èach year. Lik8 swans we rescue and provNYe Ireatrnenl lo these INrds and return them to the wsld as soon as w)ssible. Shellertd homes are sought for birds wthose injuries make il impossible fr them to cope in th8k natural habitat. We dosety with Tho Swan Sanduary on rehomlng thwde birds. We provid8 a professionalty manawl treatmgnl centro to o)ntinua in pa￿elufy. not dependent upon any one person or group for its survival. Wo 8dLKale the public and schools aboul the incldence and effects of pollubon and human aCts.wkn￿ ￿ svrans olhar wildfowl on Ihg UICS rivers and waterways and offer trainlng in svran rescue and handling lo the emergancy $eNices. We continue lo expand our edueational arKI eXperier￿e a￿"V111e3. especially for those with le8ming difficulties. In 2023 we achitsved SCVS awards for'SUppo￿.￿j the Environment for Children and Young People. a￿j 'Volunteer of the Yearf. Many swans are injured by catapult attacks and encounters fishing lines. In our edueatsonèl progr8mmes. we gmphasise how hUman￿￿sed injuries lo swans can bg avoided or eliminated. Although we are not opon to thè general pu￿1¢ w8 hosted over 100 cubs, brownl8s, gld gukjes and scouts for 8duc8tK)nal visits at our site in the sw"ng. Swan Lifeline is located on Cuckoo Weir I￿and on land lea$8d from Elon College at a pepporcom rent. The slte InCIL￿eS a hospitalrtreatrnenl unil induding an intensive carè a￿8, rK)v8red pens and ponds, and sheds for storage. The dedicated treatment room has v8terin8ry-stsndard Surgery facilibes. Veterinary support is provided by a kK81 Windsor veterTrnary rK8Ctice 81 ils surgery. Avlan Flu continues to be a threat parli￿ladY befv￿n November lo March. We built all isdation unit with grant funds provided by the OL8en Tntst and the Englefi8ld Tnjst so Ilwt operations can continue durfvJ AvLqn Flu sèason. Alain Roux. cdebratad Chef Patron of Ihe Watsrsid8 Inn remains ow Patr￿. STRUCTURE, GOVERNANCE AND MANAGEMENT Govèmlng document Swan Lrfellno, Charitable Incorpora￿ Oryanisalion. Was fomwd as Reghstered Charity 293254 in 1986. Swan Lifeline wrds regist8r&l the Charity commi￿on for ENJF8nd and Wales in May 1 ￿6. The transfer lo a CIO was finalised at the end of the 2014 finanraal year. It ts govemed by a conslilulion. Swan Lrfeline is authOr￿ed by Natur81 ErKJland to reso*. trea( and re￿3$e si(* antj injured swans back into the ￿ld. SWAN LIFELINE CIO Report of the Trustees Year ended 30 November 2024 Slru¢ture and management The charity is gov8m8d by a 803rd ofTnBte8s wtho i>n briry p8rticxJl8r skills LY expwb58 to the management of the charity. Memb8rs of the Board ol T￿￿teeS give their time voluntsrity and r￿eNe no benefits the arlty. A IL8t of trust8os al the date of sKJnlng Is datallwj bdow. We lost four trustees due lo their lack of to devote to the tharity because of personal and work commltments. All trustees have haThl&on involvement wlih the tyJsiness ol runniThJ the charity and Ir8atmonl centre aNJ are offered training In swan handllng and resujes. We ar8 actively Tecruiling new truste8S, t￿1 this is beC￿Ming incr6asiroly dthrJJti duo to a shortaJ6 of ql￿lif￿1 individuals willing to Serve in a voluntsry c*pa¢ity. Tru8109 meetbrvJs are held on a WiC*Jic b361s to rfjvi8w all ar8a8 of the FINANCIAL MATTERS The Iruslees are awar8 of the llnand81 chanenges Invow in running a small ￿ldlIf8 charity. Many tharfllos, partit￿lartY those engaged in work with wildlrfe. are struggling lo raise funds. W8 have historicalty relied onlggactes to fund the cost of daity operation$ an(J understand thal this is not a predictable source of fu￿18. As a result, the trustees are focused on See￿n9 other fvndraising sources, parbcularty (xjrporale sponsorships. as well as expanding our outreath Into the eommunty lo incr8as8 donatlons from Inthviduals and smaH busin8888s. Wa ara 8180 enga98d In ways 10 reduce our oporating costs. STAFF AND vOLU￿rEERs DaY-￿daY management of the sit6. OP8n 365 days a year. Is p￿VIded ty frjll tim8 and ono p8rt- time m&mbers of staff. whose salaries consb'ttst8 our primary operatsng e£Jsl. In addilion. we have a group of 30 committ&J volunteets who give up more than 300 h)urs of seNice per month. W8 now have a volunteer Execuove Dlrector who wyks slle 2 days a week. REFERENCE AND ADMINISTRATNE DEfAILS Reglstered Charlty numb•r 1156995 Trustoos Dominic Smuld8rs {Chairl Cin(ty Smukl8rs Gillian Moulden lapwinted 11 September 2025) Tania Dawson (appointed 14 September 2025) Prlnclple address Cuckoo Weir Island Meadow Lane Eton Berkshire SL4 6SS SWAN LIFELINE CIO Independent Examiner's Report to the Trustees of Swan Lifeline CIO Year ended 30 November 2024 Indopendent examiner'5 report to th? trustfres ol Swan Lifeline CIO I r￿[)￿.., 10 lye clarity :rustQC5 on my exam..TraliOn of thè accouits ol Swan Lifdiryc CIO Itho Trust) frjr J15e 9ntspLI 30 NDveDlter2.724 Re5pon$ibililig$ and basis of rèport A4 1?e charii¥' lryJsl?.P.* S'"Il iirp rF%-,.nn%ible lor Ib.e ￿le￿aratIon ol ihe accounis ip. accordèqcè K'itn the requirements ol I￿.e Char,:ie8 Att 2011 I'lhe Aci I I rer40rt res?ect ol ny exam,'ia150p ol i*e Tritsl's ar.rniiYl8 rarr.ed out U,-￿8T 5LcdoH ",45 yl IITL 2011 Ait arid In carrying out ms. examinaticn I havè tolloii'ed 311 applicable Direct￿￿$ Jtv(*.n hy C.hHrity CommissK)O L'fjder sec410n 14515jlbl ol Ihe Aci Tye accounts do not requrre an aLKf..l in act￿(l.1ncv. wilh P,Iri 16 nl thè Com?anEs AL-120C C.nyripiiipntly l R￿pres￿ nu L)PIiT'.W d',Id wy ioport.s Iimite. :9 Lyose s=8-If.c Tra&ters set Qul In I￿,¢ Indeper.¢Jenr examiner s State￿nI Material matter ol ¢on¢•rn I rave C0.T￿le1ed ryiy exainination i Nave highlignted a mar.er of coiccrry In ryiy reJor. because of Ihe uncertaJn%y relaliny u lutuie ikiilinv*rf ar¢ reserNes n ltre l%e.4e.ry￿-. ?ep.Dd from ￿￿en ine financial slateTrnt5 are auihorisett fcr Issue [-. a5 cowd .rn?aCj C0-,,￿ny.r- aci.y.:ies <11 IhL' LuirL", levpl l uiidersldT?d Il'.Li Irvts',oL5 recognise i*ai'.nere 3re cija pa fipary-.al cpallènGes ar.d ar? acliv&ly laking steps io er,sure thar trye e.n8rity rp.rnains In a $U%ia'.naDle =OSit.,oY lor *hc lorcseetiblc lu'.urp. In preparing ine financial sia'.emepis e ifustees are ￿5￿-S1￿1C ltrr Ihc Lbarill¢ hle compaqy's 414111ty lu cutlliiiuL è 4oI*q CO*ier-, r.-.e '.rus;ee5 :a¥e aa￿lIeC :"e use Gl btrie 9OiPg conperp basis cf ¢ILLWUlitiny Iri IfTIJ PfeparaiiOI Ot lye l..•ap.c."al sAterè*ts Independent examiner's statement I h. dL) 'TUi 4JLwr(t w,th tb,ose records or Ttrp arniinrs rto ntir mmity sffitIT f*e aJolicatts r•wnTme71 ts corem¢ry ltre forn aryd contey: ol Hccouit5 sel out ID •ihe Char'i.C5 IAtcov?IS ti•d Re-or.s i Regulatioys 200EI niTh8r Ihtin ¢)ny fLllU,rLinien¥ l*ai the accounis give a irue aftd lair view which Is not a matter consi£Jpre¢ as pan nf Ip.rtppp.nflpnh p.xaminAI.nn I conlirm that t*ere afe no other rnatteTS In copnection wiln ib,e exam1pat￿n to atteniion $hould be drai+*n In this re?on In order ko enable i) oropvr Uiderbiar￿i￿g ol the a¢¢oJniS to be rcached Amanda Bond ACA 35 T , . Cresconl N.1aidenhead Be.rKs*ire Date" SWAN LIFELINE CIO ststement of Flnan¢ial Activities for the Year ended 30 November 2024 2024 2023 INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activits.es Investm8nt In￿ne 27.324 5,3 36,789 4,567 1,OSO Total Incom• 33,575 42,406 EXPENDITURE ON Raising ftjnds Charitable activiti85 other- man￿eMan1 and admin 3.347 474 95.198 3.129 Total 8xpendfturo 104.796 99,672 Nel {l¢)s8ygain on investments NET IEXPENDITUREI AND NET MOVEMENT IN FUNDS {67.6611 155,9321 RECONCILIATION OF FUNDS Total funds brou9ht forward 136.225 192,157 TOTAL FUNDS CARRIED FORWARD 136.225 The $18tement offinanclal Indudes all gains and hjsses recogniwd in the year. All incDme and expendlture derivo from conb"nuing acatvitlès. AJI funds are unrestrictad. SWAN UFELINE CIO Balance sheet as at 30 November 2024 2023 FIXED A8sErs Tangible assets Investments 23.242 34,119 69,571 Total flx•d 23,242 103.690 CURRENT ASSErs Stod¢ Debtors and YepaYrr￿nts Cash al bank 71M 4,012 51,228 623 4.643 31.815 37.081 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR NET CURRENT ASSETS 45,322 32,535 NET ASSETS 136,225 FUNDS Unre8tricled fund8 136,225 TOTAL FUNDS 136,225 Th8S8 financlal statements were approvèd by the 808rd of Trustees aThl authorf8&J for Issu6 on September 2025. 8nd are sNJned cffl its behaf by: D. Smuklers C. Smvlders SWAN LIFELINE CIO Notes to tho Financial Ststemonts for the Year ended 30 November 2024 ACCOUNMMG POLICIES B•sis of preparing th• financlal Statements The finanoal statements of th8 charity. is a public b8nofft entty uTrJer FRS 102, have b8en prepared in accordance wtth th6 Charibes SORP {FRS 1021 'Ac£ounting and Rep￿ng by Charities.. Statement of RecomMWd￿ Prac*ce applicatAe to th8nlies preparing their a¢counts in accordan￿ with tha Finanoal Re[K¥￿"n9 Standard applicable in the UK and Repu￿1¢ of Ireland IFRS 1021 leffectsve 1 January 20191.. Finarrial RepO￿.￿g Standard 102 'The Financial Repo￿ng Stsndard applvbS8 in the UK and Republic of Iretand, a￿1 the Charitses Ad 2011. The Financial str1em￿ts have betsn prepared under the historical ￿st t¥)nvenlion as modrfigd by the revaluat￿ of certain finanoal assets and liabilities measured at fair value thrc¥Jgh income or eXpendI￿re. These finanaal stslements have b88n prepared C￿ a going c£rtem basls. Alhough the charity has made l¢)sses during th8 year r( continues to have positive reseryes 8nd the trustees are confident that il Wbll contiNe 10 generate sufficient cash to moet ils obligations as and when they fall due. The Trustees ¢￿￿mI that thero are no matgrial uncwla1n￿8ts about the charfty's abillty to continue its actiwtss for the fcnse6able future. Ineomfj All incomg Is rewJni88d in tha Statw*nt of Fina￿1￿ Adi￿ts0¥ once the charity ha8 onlillement to the fvnds,11 L8 wobablg thal thg ￿1)rne wlll be r8cdved. and the amounl can be m8aSUT&d reliably. Legacy inc*Jme Is wnlsed vth8n ￿ Charity has eonfirm8d 8nlthgm8nt of the leyaty. when the amunl tan be accuralety rneasu￿ wh8n il is probable that they will rec8lva the Income. Donatiorr4 arg rec*xdod upon recespt. Grnnts Grants recelvod are induded in th¢ Stalemenl of Finand81 Acbviti8s when the charity is legally entitl•d to the income and the amount can be quankn.fied wth reasonable accuracy. Expondltur• Liabilit18s are rec4)gnised as 8xp8ndityre as S(￿ as Ih8r6 ￿ a lagal or u)nstructsve obligation commi￿.n9 the charity lo that expendrture. rt is probable that a transler of aconomic bonefrt will be required in seldement and the amount of the obligatson can be measured reliably. Expgndlturo is accountwj for on an accruals basis and has been dassthed under headings that aggregate all cost related lo the category. Where ¢))sts c8nnot be dir8dy atblbuted to parbcu18r headings. they have been all(Kaled to actN8tes on a basis consistent wrth the use of resources. SWAN LIFELINE CIO Notes to the Flnancial Statemonts (continued) for the Year ended 30 November 2024 ACCOUNTING POUCIES (contlnu Tangible fixed ass•ts Fixed assets are depre¢￿180 over their estimated uselul lives. Equal amounts of depreciation are charged lo Fwkmj in th81rf8 of the 88Sèt Tho1fv¢s involved are as follows.. EquipThnt Leasehold larKI arKI buildings Motor Vehicles 6 years (hef the duralh)n of thè lease 25% reduc4ng balanc8 stocks St￿kS are valued al th8 bwer of c08t on(1 net reollsoble valu8. after ma￿.ng due allowance for ob$olale and slow mo￿ng rteff£. Fund accountlng All fijnds r8cdv8d in the year are unre8Irfc￿ in their applicalion, the TnJste6s having fvll dlscretion over Ihoir use. Flnanclal Instruments Financial instrtJment$ are reC￿jn￿j vth8n the chanty b8cg)me8 party lo the contractual provl8loM of Ihe instrumnt. Flnanoal assets are offset wilh the net amounts presented in the accounts where there is a legally enforceable right lo set off the recc•3ni88d amounts and there ts an intention to settbe on a n81 basis or to fealise the asset 8nd settle thg Ilablllty simultaneoLtsly. Basic finanaal instwments are initiauy reo)gnised al the 8mount receivable or payabl8 ncluding a)y relatsd Iransacuon o)sts, Current assets ar￿ currènt liabilitw aro subs8qugnYy mgasur&l at th8 cash or othar consideration expected to be paKI or rgCfjiV8d aTrJ not dw)unled. Where invgstmenis in shares are publidy traded or their fair value can othe￿iS8 be measured reliably, the investmenl is subsequentty mea8ura(l al fair value wth changes in falr value r8cognis8d in income 8nd éxpendilure. Flnandal assets that are measurèd at C4JSt or arThJrb'se•J cost arg rgvtewgj for (￿l.8ctsv8 8vidence of impaimient at the end of eath repryting dale. If there Is 0￿.0clIve evld8nce of Impainnenl, an impairment loss is rgcognisgd under the aprAowat8 hèadlng in the ststem8nt of financial activilies in which the initial gain w8s recognisell. SWAN LIFELINE CIO Notes to the Financlal Statements (continued) for the Year ended 30 November 2024 TANGIBLE FIXED ASSETS LM•ehold Equipm•ftt land & I￿AldIng Total vehlcle COST As at 1 Dec 2023 91.574 23.979 16,$62 132.115 As al 30 Nov 2024 91,574 23.979 16.562 132.115 OEPRECIATION As at 1 Dec 2023 Charge 65.696 8.440 21.734 10,566 1.499 97,996 10.877 As al 30 Nov 2024 74.136 22.672 12.065 108,873 NET BOOK VALUE AI 30 Nov 2024 17.438 1.307 4,497 23,242 AI 30 Nov 2023 25.878 2,245 34,119 SWAN LIFELINE CIO Notes to the Financial Statements (contlnued) for the Year ended 30 November 2024 INVESTMENTS 2024 2023 Market valu• brought f(Thard Gain in the year Disposal at carying value Marf(•t Val￿ ¢arrl•d forward 69.571 68.237 1.334 69.571 Investmènts at Ma￿•t valu• comprl¥•d: Investment funds Cash as part of irwestmgnl 68.940 631 Valu• a• at 30 N0￿mb•r 69,571 H￿1¢￿1¢￿1 co8t at 30 Novembfrr 62.886 On 19 June 2024, the chasity realised irs investrnent CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR 2024 2023 Trade ¢Jedttors Taxation and social security Other creditors Accrued 8xp8nsgS 3.339 405 3,596 717 878 233 10.622 TRUSTEES REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefts forthe year eTrJed 30 Novamber 2024 (2023.. £nil). Trusts•s' •xponses There were no truslee's exFenses pad the yoar eThJ8d 30 Novembw 202412023: £nlll. SWAN LIFELINE CIO Notes to the Flnancial Statements (continued) for thè Year ended 30 November 2024 FUNDS movom••rt In lund$ 30 Nov 2024 2023 Unr•strbct•d Goneral furKIs 136.225 {67,661) TOTAL FUNDS 136.225 (67.661) 68,564 Ng1 movement in funds. lThJuthJ in lh8 8t#)v8 aro as Idk￿￿.. Mowment In lund• r•8oiirc•* •xp•nd•d Inlllos81 Unrostrl¢t•d lund• Ganeral fthJ$ 33,575 {104,7￿) 3.560 {67,6611 TOTAL FUNDS 33.575 1104.796) {67.661} General fLFnds are availab18 to b8 3pent In aw)rdanc4 vAth the ch8rltable obhèctives of the Charity, as tha trustee5 see fiL RELATED PARTIES Tharo war8 no r91atgd paty tran8actk)n8 f￿ the year èrbJ8d 30 Nov8mb8r 2024, (2023.. £nill. 10