| Report of the Trustees | 1 | to | 7 |
|---|---|---|---|
| Report of the Independent Auditors |
8 | to | 10 |
| Statement of Financial Activities |
|||
| Balance Sheet | 12 | ||
| Cash Flow Statement | 13 | ||
| Notes to the Cash Flow Statement | 14 | ||
| Notes to the Financial Statements | 15 | to | 24 |
| Detailed Statement of Financial Activities |
25 | to | 26 |
| for the Year Ende | d 3 | 1 March | 2021 | |||||
|---|---|---|---|---|---|---|---|---|
| 31.3.21 | 31.3.20 | |||||||
| Unrestricted | Restricted | Total | Total | |||||
| fund | fund | funds | funds | |||||
| Notes | E | E. | E | E | ||||
| INCOME AND ENDOWMENTS | FROM | |||||||
| Donations and legacies |
3 | 503,742 | 503,742 | 665,914 | ||||
| Investment income |
4 | 1,991 | 1,991 | 8,914 | ||||
| Total | 505,733 | 505,733 | 674,828 | |||||
| EXPENDITURE ON | ||||||||
| Raising funds | 34,848 | 34,848 | 41,766 | |||||
| Charitable activities |
||||||||
| Hedgehog Caring |
310,170 | 310,170 | 351,644 | |||||
| Total | 345,018 | 345,018 | 393,410 | |||||
| NET INCOME | 160,715 | 160,715 | 281,418 | |||||
| RECONCILIATION | OF | FUNDS | ||||||
| Total funds brought | forward | 2,238,968 | 54,964 | 2,293,932 | 2,012,514 | |||
| TOTAL FUNDS CARRIED FORWARD | 2,399,683 | 54,964 | 2,454,647 | 2,293,932 |
| Balance Sheet 31 March 2021 |
||||||
|---|---|---|---|---|---|---|
| 31.3.21 | 31.3.20 | |||||
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | E | E | E | E | ||
| FIXED ASSETS | ||||||
| Tangible assets | 13 | 190,188 | 190,188 | 189,480 | ||
| Investments | 14 | 15,000 | 15,000 | 15,000 | ||
| 205,188 | 205,188 | 204,480 | ||||
| CURRENT ASSETS | ||||||
| Debtors | 15 | 52,360 | 52,360 | 4,914 | ||
| Cash at bank and in | hand | 2,163,107 | 54,964 | 2,218,071 | 2,102,770 | |
| 2,215,467 | 54,964 | 2,270,431 | 2,107,684 | |||
| CREDITORS | ||||||
| Amounts falling due |
within one year | 16 | (20,972) | (20,972) | (18,232) | |
| NET CURRENT ASSETS | 2,194,495 | 54,964 | 2,249,459 | 2,089,452 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 2,399,683 | 54,964 | 2,454,647 | 2,293,932 | ||
| NET ASSETS | 2,399,683 | 54,964 | 2,454, 647 | 2,293,932 | ||
| QADI. | ||||||
| FUNDS | 17 | |||||
| Unrestricted funds |
2,399,683 | 2,238,968 | ||||
| Restricted funds |
54,964 | 54,964 | ||||
| TOTAL FUNDS | 2,454,647 | 2,293,932 |
| British Hed eho Preservati |
on Societ |
||||
|---|---|---|---|---|---|
| Cash Flow Statement | |||||
| for the Year Ended 31 March 2021 | |||||
| 31.3.21 | 31.3.20 | ||||
| Notes | |||||
| Cash flows from operating | activities | ||||
| Cash generated from operations |
115,376 | 285,555 | |||
| Net cash provided by operating activities |
115,376 | 285,555 | |||
| Cash flows from investing | activities | ||||
| Purchase of tangible fixed |
assets | (2,066) | |||
| Interest received | 1,991 | 8,914 | |||
| Net cash (used in)/provided | by investing | activities | (75) | 8,914 | |
| Change in cash and cash equivalents |
in | ||||
| the reporting period |
115,301 | 294,469 | |||
| Cash and cash equivalents | at the | ||||
| beginning ofthe reporting |
period | 2,102,770 | 1,808,301 | ||
| Cash and cash equivalents | at the end | of | |||
| the reporting period |
2,218,071 | 2,102,770 |
| Year Ended 31 Ma | Year Ended 31 Ma | rch 2021 | rch 2021 | rch 2021 | ||
|---|---|---|---|---|---|---|
| RECONCILIATION | OF NET INCOME TO NET CASH FLOW FROM OPERATING | ACTIVITIES | ||||
| 31.3.21 | 31.3.20 | |||||
| E | ||||||
| Net income | for the | reporting | period (as per the Statement of Finandal | |||
| Activities) | 160,715 | 281,418 | ||||
| Adjustments | for: | |||||
| Depreciation | charges | 1,358 | 945 | |||
| Interest received | (1,991) | (8,914) | ||||
| (Increase) /decrease | in debtors | (47,446) | 10,989 | |||
| Increase in |
creditors | 2,740 | 1,117 | |||
| Net cash provided | by operations | 115,376 | 285,555 |
| ANALYSIS OF CHANGES IN NET FUNDS |
|||
|---|---|---|---|
| At 1.4.20 | Cash flow | At 31.3.21 | |
| E | E | E | |
| Net cash | |||
| Cash at bank and in hand | 2,102,770 | 115,301 | 2,218,071 |
| 2,102,770 | 115,301 | 2,218,071 | |
| Total | 2,102,770 | 115,301 | 2,218,071 |
| 31.3.21 | 31.3.20 | ||||
|---|---|---|---|---|---|
| E | E | ||||
| Membership | income | 62,452 | 58,666 | ||
| Donations | 174,146 | 211,399 | |||
| Legacies | 237,799 | 366,349 | |||
| Sundry income | 3,225 | 10,253 | |||
| Profits donated | from trading | 26,120 | 19,247 | ||
| 503,742 | 665,914 | ||||
| INVESTMENT | INCOME | ||||
| 31.3.21 | 31.3.20 | ||||
| E | E | ||||
| Deposit account | interest | 1,991 | 8,914 | ||
| RAISING FUNDS | |||||
| Raising donations | and legacies | ||||
| 31.3.21 | 31.3.20 | ||||
| E | E | ||||
| Staff costs | 5,411 | 5,477 | |||
| Advertising | 1,991 | 2,325 | |||
| Newsletter | 7,719 | 3,758 | |||
| Promotions | 1,301 | 10,324 | |||
| Press Cuttings | 14,326 | 16,115 | |||
| Website costs | 1,580 | 1,667 | |||
| Vale course | 2,520 | 2, 100 | |||
| 34,848 | 41,766 |
| Grant | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| funding of | ||||||||||
| Direct | activities | Support | ||||||||
| Costs (see | (see note | costs (see | ||||||||
| note 7) | 8) | note 9) | Totals | |||||||
| E | E | E | I: | |||||||
| Hedgehog | Caring | 108,522 | 148,774 | 52,874 | 310,170 | |||||
| DIRECT COSTS OF | CHARITABLE ACTIVITIES | |||||||||
| 31.3.21 | 31.3.20 | |||||||||
| E | E | |||||||||
| Staff costs | 77,496 | 77,602 | ||||||||
| Telephone | 1,269 | 1,396 | ||||||||
| Postage and stationery | 12,205 | 15,060 | ||||||||
| Sundries | 262 | 60 | ||||||||
| Printing | 10,317 | 24,038 | ||||||||
| Donations | and grants | to | carers | 4,527 | 3,852 | |||||
| Other support | costs | 2,191 | 4,581 | |||||||
| Travel costs | 180 | 3,096 | ||||||||
| Conferences | 289 | |||||||||
| Computer | costs | 292 | ||||||||
| UIST | 75 | |||||||||
| 108,522 | 130,266 | |||||||||
| GRANTS PAYABLE | ||||||||||
| 31.3.21 | 31.3.20 | |||||||||
| E | E | |||||||||
| Hedgehog | Caring | 148,774 | 162,515 | |||||||
| The total | grants | paid | to | institutions | during the year was as follows: | |||||
| 31.3.21 | 31.3.20 | |||||||||
| E | E | |||||||||
| HedgeOX | 5,790 | 4,200 | ||||||||
| Hedgehog | Friendly | Campus | 37,970 | 34,377 | ||||||
| Warwickshire | Wildlife Trust | 3,710 | ||||||||
| WildHogs | Hedgehog | Rescue | 9,000 | |||||||
| Gower Bird Hospital | 2,500 | |||||||||
| ZSL - London | Hedgehog | Watch | 47,925 | 20,125 | ||||||
| Conservation | Volunteers | 34,107 | ||||||||
| Hedgehog | Street | Project | 54,496 | 54,496 | ||||||
| 146,181 | 162,515 |
| Governance | ||||||||
|---|---|---|---|---|---|---|---|---|
| Management | Finance | costs | Totals | |||||
| E | E | E | E | |||||
| Hedgehog | Caring | 40,225 | 1,164 | 11,485 | 52,874 | |||
| Support costs, included | in the above, | are as | follows: | |||||
| Management | ||||||||
| 31.3.21 | 31.3.20 | |||||||
| Hedgehog | Total | |||||||
| Caring | activities | |||||||
| E | E | |||||||
| Wages | 27,085 | 26,808 | ||||||
| Social security | 1,391 | 2,435 | ||||||
| Pensions | 3,766 | 3,043 | ||||||
| Insurance | 1,254 | 1,596 | ||||||
| Light and | heat | 2,997 | 6,299 | |||||
| Repairs | 2,374 | 2,477 | ||||||
| Depreciation | of tangible | and heritage | assets | 1,358 | 945 | |||
| 40,225 | 43,603 | |||||||
| Finance | ||||||||
| 31.3.21 | 31.3.20 | |||||||
| Hedgehog | Total | |||||||
| Caring | activities | |||||||
| E | E. | |||||||
| Bank charges | 1,164 | 1,013 | ||||||
| Governance | costs | |||||||
| 31.3.21 | 31.3.20 | |||||||
| Hedgehog | Total | |||||||
| Caring | activities | |||||||
| E | E | |||||||
| Auditors' | remuneration | 6,992 | 11,274 | |||||
| Management | accounts | 3,513 | 2,973 | |||||
| Trustees | expenses | 980 | ||||||
| 11,485 | 14,247 |
| E4,277to 7Trustees) | . The expenses related | to meeting attendance costs. |
||
|---|---|---|---|---|
| STAFF COSTS | ||||
| 31.3.21 | 31.3.20 | |||
| E | E | |||
| Wages and salaries Social security costs Other pension costs |
96,732 4,967 13,450 |
98,695 5,294 11,376 |
||
| 115,149 | 115,365 | |||
| The average monthly |
number of employees | during the year was as follows: | ||
| 31.3.21 | 31.3.20 | |||
| Full time staff | 2 | 2 | ||
| Part time staff | 4 | 4 |
| No employees received emolume |
No employees received emolume |
nts in excess of f60,000. |
nts in excess of f60,000. |
||||
|---|---|---|---|---|---|---|---|
| In the year the key management | ofthe charity received benefits | (including employer |
contributions | and | |||
| employer national insurance |
contributions) | of 654,359 (2020: 653,696). | |||||
| 12. | COMPARATIVES FOR THE STATEMENT OF |
FINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | |||||
| fund | fund | funds | |||||
| E | E | E | |||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Donations and legacies |
665,914 | 665,914 | |||||
| Investment income |
8,914 | 8,914 | |||||
| Total | 674,828 | 674,828 | |||||
| EXPENDITURE ON | |||||||
| Raising funds | 41,766 | 41,766 | |||||
| Charitable activities |
|||||||
| Hedgehog Caring |
351,644 | 351,644 | |||||
| Total | 393,410 | 393,410 | |||||
| NET INCOME | 281,418 | 281,418 | |||||
| RECONCILIATION OF FUNDS |
|||||||
| Total funds brought forward |
1,957,550 | 54,964 | 2,012,514 | ||||
| TOTAL FUNDS CARRIED FORWARD | 2,238,968 | 54,964 | 2,293,932 |
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| Fixtures | ||||
| Freehold | and | Computer | ||
| property | fittings | equipment | Totals | |
| E | E | E | E | |
| COST | ||||
| At 1 April 2020 | 188,000 | 475 | 4,249 | 192,724 |
| Additions | 2,066 | 2,066 | ||
| At 31 March 2021 | 188,000 | 475 | 6,315 | 194,790 |
| DEPRECIATION | ||||
| At 1 April 2020 | 318 | 2,926 | 3,244 | |
| Charge for year | 95 | 1,263 | 1,358 | |
| At 31 March 2021 | 413 | 4,189 | 4,602 | |
| NET BOOK VALUE | ||||
| At 31 March 2021 | 188,000 | 62 | 2,126 | 190,188 |
| At 31 March 2020 | 188,000 | 157 | 1,323 | 189,480 |
| FIXED ASSET INVESTMENTS | ||||
| Shares in | ||||
| gIoup | ||||
| undertakings | ||||
| E. | ||||
| MARKET VALUE | ||||
| At 1 April 2020 and 31 March 2021 | 15,000 | |||
| NET BOOK VALUE | ||||
| At 31 March 2021 | 15,000 | |||
| At 31 March 2020 | 15,000 |
| summary of tradi |
ng | results is shown below. | ||
|---|---|---|---|---|
| 2021 | 2020 | |||
| E | f | |||
| Turnover Cost of sales |
112,672 ~65,699) |
91,112 ~51,827) |
||
| Gross Profit | 46,973 | 39,285 | ||
| Admin expenses | (41,816) | (29,521) | ||
| Other operating | income | 10,000 | ||
| Operating profit |
15,157 | 12,764 | ||
| Interest receivable | and similar income | |||
| Profit before tax | 15,157 | 12,765 | ||
| Net assets | 19,909 | 30,872 |
| 31.3.21 | 31.3.20 | ||||||
|---|---|---|---|---|---|---|---|
| E | E | ||||||
| Trade debtors | 1,727 | 857 | |||||
| Amounts owed |
to group | undertakings | 48,210 | ||||
| Prepayments and accrued |
income | 2,423 | 4,057 | ||||
| 52,360 | 4,914 | ||||||
| CREDITORS: AMOUNTS | FALLING | DUE WITHIN ONE YEAR | |||||
| 31.3.21 | 31.3.20 | ||||||
| E | E | ||||||
| Trade creditors | 11,144 | 2,800 | |||||
| Social security | and other | taxes | 3,194 | ||||
| Amounts owed |
to group | undertakings | 2,388 | ||||
| Accrued expenses | 9,828 | 9,850 | |||||
| 20,972 | 18,232 | ||||||
| MOVEMENT IN |
FUNDS | ||||||
| Net | |||||||
| movement | At | ||||||
| At 1.4.20 | in funds | 31.3.21 | |||||
| E | E | E | |||||
| Unrestricted funds |
|||||||
| General fund |
2,238,968 | 160,715 | 2,399,683 | ||||
| Restricted funds |
|||||||
| Restricted Funds |
54,964 | 54,964 | |||||
| TOTAL FUNDS | 2,293,932 | 160,715 | 2,454,647 | ||||
| Net movement | in funds, | included | in the above are as follows: | ||||
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| E | E | E | |||||
| Unrestricted funds |
|||||||
| General fund |
505,733 | (345,018) | 160,715 | ||||
| TOTAL FUNDS | 505,733 | (345,018) | 160,715 |
| Compar | atives | for movemen | t in fund |
s | |||
|---|---|---|---|---|---|---|---|
| Net | |||||||
| movement | At | ||||||
| At 1.4.19 | in funds | 31.3.20 | |||||
| E | E | ||||||
| Unrestricted | funds | ||||||
| General | fund | 1,957,550 | 281,418 | 2,238,968 | |||
| Restricted funds |
|||||||
| Restricted Funds |
54,964 | 54,964 | |||||
| TOTAL | FUNDS | 2,012,514 | 281,418 | 2,293,932 | |||
| Comparative | net movement | in funds, | included | in the above are as follows: | |||
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| E | E | E | |||||
| Unrestricted | funds | ||||||
| General | fund | 674,828 | (393,410) | 281,418 | |||
| TOTAL | FUNDS | 674,828 | (393,410) | 281,418 |
| British Hed eho P |
British Hed eho P |
r | eservation Societ |
||
|---|---|---|---|---|---|
| Detailed Statement | of Financial Activities | ||||
| for the Year Ended | 31 March 2021 | ||||
| 31.3.21 | 31.3.20 | ||||
| INCOME AND ENDOWMENTS | |||||
| Donations and |
legacies | ||||
| Membership income |
62,452 | 58,666 | |||
| Donations | 174,146 | 211,399 | |||
| Legacies | 237,799 | 366,349 | |||
| Sundry income | 3,225 | 10,253 | |||
| Profits donated | from trading | 26,120 | 19,247 | ||
| 503,742 | 665,914 | ||||
| Investment income |
|||||
| Deposit account | interest | 1,991 | 8,914 | ||
| Total incoming | resources | 505,733 | 674,828 | ||
| EXPENDITURE | |||||
| Raising donations | and legacies | ||||
| Wages | 4,546 | 4,823 | |||
| Social security | 233 | 106 | |||
| Pensions | 632 | 548 | |||
| Advertising | 1,991 | 2 325 | |||
| Newsletter | 7,719 | 3,758 | |||
| Promotions | 1,301 | 10,324 | |||
| Press Cuttings | 14,326 | 16,115 | |||
| Website costs | 1,580 | 1,667 | |||
| Vale course | 2,520 | 2,100 | |||
| 34,848 | 41,766 | ||||
| Charitable activities |
|||||
| Wages | 65,101 | 67,064 | |||
| Social security | 3,343 | 2,753 | |||
| Pensions | 9,052 | 7,785 | |||
| Telephone | 1,269 | 1,396 | |||
| Postage and stationery | 12,205 | 15,060 | |||
| Sundries | 262 | 60 | |||
| Printing | 10,317 | 24,038 | |||
| Donations and grants |
to carers | 4,527 | 3,852 | ||
| Other support costs | 2, 191 | 4,581 | |||
| Travel costs | 180 | 3,096 | |||
| Conferences | 289 | ||||
| Computer costs |
292 | ||||
| UIST | 75 | ||||
| Grants to institutions | 146,181 | 162,515 | |||
| Grants to individuals | 2,593 | ||||
| 257,296 | 292,781 |
| for the Ye | ar E | nded 31 March 2021 | ||
|---|---|---|---|---|
| 31.3.21 | 31.3.20 | |||
| Support | costs | |||
| Management | ||||
| Wages | 27,085 | 26,808 | ||
| Social security | 1,391 | 2,435 | ||
| Pensions | 3,766 | 3,043 | ||
| Insurance | 1,254 | 1,596 | ||
| Light and | heat | 2,997 | 6,299 | |
| Repairs | 2,374 | 2,477 | ||
| Fixtures | and | fittings | 95 | 95 |
| Computer | equipment | 1,263 | 850 | |
| 40,225 | 43,603 | |||
| Finance | ||||
| Bank charges | 1,164 | 1,013 | ||
| Governance | costs | |||
| Auditors' | remuneration | 6,992 | 11,274 | |
| Management | accounts | 3,513 | 2,973 | |
| Trustees | expenses | 980 | ||
| 11,485 | 14,247 | |||
| Total resources | expended | 345,018 | 393,410 | |
| Net income | 160,715 | 281,418 |