|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|9|
|Report ofthe Independent
Auditors|10|to|13|
|Statement of Financial Activities||14||
|Balance Sheet||15||
|Cash Flow Statement||16||
|Notes to the Cash Flow Statement||17||
|Notes to the Financial Statements|18|to|2S|
|Detailed Statement of Financial Activities|29|to|30|
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|||||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted|Total|Total|
|||||||fund|fund|funds|funds|
||||||Notes|E|E|E|E|
|INCOME AND ENDOWMENTS||||FROM||||||
|Donations|and legacies||||3|876,63'I||876,631|447,618|
|Investment|income||||4|32,291||32,291|753|
|Total||||||908,922||908,922|448,371|
|EXPENDITURE ON||||||||||
|Raising funds|||||5|23,806||23,806|22,934|
|Charitable|activities|||||||||
|Hedgehog|Conservation||Work|||452,593||452,593|442,147|
|Other||||||1,181||1,181||
|Total||||||477&580||477,580|465,081|
|NET INCOME/(EXPENDITURE)||||||431,342||431,342|l16,710)|
|RECONCILIATION
OF FUNDS||||||||||
|Totai funds|brought|forward||||2,382,973|54,964|2,437,937|2,454,647|
|TOTAL FUNDS CARRIED|||FORWARD|||2,814,315|54,964|2,869,279|2,437,937|
##
##
|Balance 5
31 itiarch 2023||||||
|---|---|---|---|---|---|
|||||31.3.23|31.3.22|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|fumls.|funcb|
||Notes|E|E|E|E|
|FNED ASSETS
Tangible assets
Investments|13
14|189,801
15,000||189,801
15,000|t89,473
15,000|
|||||204,801|204,473|
|CURRENT ASSEIS
Stocks
Debtors
Cash at bank and in hand|15
16|7,635
32,353
2,599,907||7,635
32,353
2,654,871|41,219
2,213,755|
|||2,639,895|54,964|2,694,859|2',254,974|
|CREDITORS
Amounts
fatting due within one year|17|(30,381)||(30,381)|(21,510)|
|NET CURRENT ASSETS||2,609,514||2,664,478|2,233,464|
|TOTAL ASSETSLESS CURRENT LIABILITIES||2,814,315|54,964|2,869,279|2,,437,937|
|NET ASSETS||2,8t4,315|||2,437,937|
|FUNDS
Unrestricted
funds
Restricted
funds|18|||2,814,315
54,964|2,382,973
54,964|
|FUNDS||||2,8&9,279|2,437,937|
##
##
|||||31.3.23|31.3.22|
|---|---|---|---|---|---|
||||Notes||E|
|Cash flows from operating|activities|||||
|Cash generated
from operations|||1|410,043|(5,069)|
|Net cash provided
by/(used|in) operating||activities|410,043|(5,069)|
|Cash flows from investing|activities|||||
|Purchase of tangible fixed|assets|||(1,218)||
|Interest received||||32,291|753|
|Net cash provided
by investing
activities||||31,073|753|
|Change
in cash and cash equivalents||in the||||
|reporting
period||||441,116|(4,316)|
|Cash and cash equivalents|at the|||||
|beginning
ofthe reporting|period|||2,213,755|2,218,071|
|Cash and cash equivalents|at the end|of||||
|the reporting
period||||2,654,871|2,213,755|
##
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##
|RECONCILIATION|OF NET INCOME/(EXPENDITURE)|OF NET INCOME/(EXPENDITURE)|OF NET INCOME/(EXPENDITURE)|OF NET INCOME/(EXPENDITURE)|OF NET INCOME/(EXPENDITURE)|TO NET CASH|FLOW FROM|OPERATING ACTIVITIES|OPERATING ACTIVITIES|
|---|---|---|---|---|---|---|---|---|---|
|||||||||31.3.23|31.3.22|
|||||||||E||
|Net Income/(expenditure)||||for the reporting|period (as per the|||||
|Statement of Financial Activities)||||||||431,342|(16,710)|
|Adjustments
for:||||||||||
|Depreciation
charges||||||||890|715|
|Interest received||||||||(32,291)|(753)|
|Increase in stocks||||||||(7,635)||
|Decrease in debtors||||||||8,866|'l1,141|
|Increase in creditors||||||||8,871|538|
|Net cash provided||by/(used||in) operations||||410,043|(5,069)|
|ANALYSIS OF CHANGES|||IN|NET FUNDS||||||
||||||||At 1.4.22|Cash flow|At 31.3.23|
|||||||||E|E|
|Net cash||||||||||
|Cash at bank and|in|hand|||||2,213,755|441,116|2,654,871|
||||||||2,213,755|441,116|2,654,871|
|Total|||||||2,213,755|441,116|2,654,871|
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||||31.3.23|31.3.22|
|---|---|---|---|---|
||||E|6|
|Membership
income|||64,360|64,201|
|Donations|||203,450|249,064|
|Legacies|||597,409|112,144|
|Sundry income|||11,412|11,640|
|Profits donated|from trading|||10,569|
||||876,631|447,618|
|INVESTMENT INCOME|||||
||||31.3.23|31.3.22|
||||E|E|
|Deposit account|interest||32,291|753|
|RAISING FUNDS|||||
|Raising donations||and legacies|||
||||31.3.23|31.3.22|
||||E|E|
|Staff costs|||6,232|5,749|
|Advertising|||2,076|1,872|
|Newsletter|||13,096|2,421|
|Promotions|||5,967|7,613|
|Press Cuttings|||1,837|3,465|
|Website costs|||1,793|1,814|
|Training Fees|||440||
||||31,441|22,934|
|Other trading activities|||||
||||31.3.23|31.3.22|
||||E|E|
|Closing stock|||(7,635)||
|Aggregate
amounts|||23,806|22,934|
##
||||||||Grant|||
|---|---|---|---|---|---|---|---|---|---|
||||||||funding of|||
|||||||Direct|activities|Support||
|||||||Costs (see|(see note|costs (see||
|||||||note 7)|8)|note 9)|Totals|
|||||||E|E||E|
|Hedgehog|Conservation|||Work||149,82(|21&,745|84,027|452,593|
|DIRECT COSTS OF CHARITABLE ACTIVITIES||||||||||
|||||||||31.3.23|31.3.22|
|||||||||E|E|
|Staff costs||||||||89,244|82,837|
|Telephone||||||||1,665|1,319|
|Postage and stationery||||||||20,918|19,972|
|Sundries||||||||1,335|707|
|Printing||||||||17,769|13,862|
|Donations|and grants to|||carers||||2,316|1,488|
|Other support costs||||||||3,249|1,769|
|Travel costs||||||||705|305|
|Conferences|||||||||34|
|Vale Course||||||||12p620|I Zp450|
|||||||||149,821|134,743|
|GRANTS PAYABLE||||||||||
|||||||||31.3.23|31.3.22|
|||||||||E|E|
|Hedgehog|Conservation|||Work||||218,745|Z32,098|
|The total grants
paid to||||institutions|during the|year was as follows:||||
|||||||||31.3.23|31.3.22|
|||||||||E||
|Hedgehog|Friendly||Campus|||||54,405|74,330|
|ZSL - London||Hog Watch||||||62,645|61,752|
|Conservation||Volunteers||Hog Watch|Scotland||||55,449|
|Hedgehog|Street Project|||||||40,567|40,567|
|Microhiomes||Study||||||||
|||||||||35,000||
|Microplastics||Study||||||26,128||
|||||||||218,745|232,098|
##
|SUPPORT|CO|STS|||||||
|---|---|---|---|---|---|---|---|---|
||||||||Governance||
||||||Management|Finance|costs|Totals|
||||||E|E|E|E|
|Hedgehog|Conservation|||Work|60,457|1,406|22,164|84,027|
|Support costs, included||||in the above, are as|follows:||||
|Management|||||||||
||||||||31.3.23|31.3.22|
||||||||Hedgehog||
||||||||Conservation|Total|
||||||||Work|activities|
||||||||E|E|
|Wages|||||||32,111|29,914|
|Social security|||||||1,073|1,009|
|Pensions|||||||3,945|3,330|
|Insurance|||||||2,216|2,175|
|Light and|heat||||||14,479|5,756|
|Repairs|||||||5,743|5,321|
|Depreciation||of tangible||and heritage assets|||890|715|
||||||||60,457|48,220|
|Finance|||||||||
||||||||31.3.23|31.3.22|
||||||||Hedgehog||
||||||||Conservation|Totai|
||||||||Work|activities|
||||||||E|E|
|Bank charges|||||||1,406|1,307|
|Governance||costs|||||||
||||||||31.3.23|31.3.22|
||||||||Hedgehog||
||||||||Conservation|To~at|
||||||||Work|activities|
||||||||f.|E|
|Auditors'|remuneration||||||13,856|14,105|
|Consultancy|||||||2&950|91760|
|Legal and|Professional||fees|||||179|
|Management||accounts||||||135|
|Trustees|expenses||||||5,358|1,600|
||||||||22,164|25,779|
##
##
##
##
##
|||31.3.23|31.3.22|
|---|---|---|---|
|||E|E|
|Wages|and salaries|114,683|107,343|
|Social|security costs|3,832|3,603|
|Other|pension costs|14,090|11,893|
|||132,605|122,839|
|The|avera|ge
monthly
number of employees
during|the year was as follows:||
|---|---|---|---|---|
||||31.3.23|31.3.22|
|Full|time|staff|2|2|
|PaK|time|staff|5|5|
##
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||fund|fund|funds|
||||6|E|6|
|INCOME AND ENDOWMENTS||FROM||||
|Donations
and legacies|||447,618||447,618|
|Investment
income|||753||753|
|Total|||448,371||448,371|
|EXPENDITURE ON||||||
|Raising funds|||22,934||22,934|
|Charitable
activities||||||
|Hedgehog
Conservation|Work||442,147||442,147|
|Total|||465,081||465,081|
|NET INCOME/(EXPENDITURE)|||(16&710)||(16,710)|
|RECONCILIATION
OF FUNDS||||||
|Total funds brought
forward|||2,399,683|54&964|2,454&647|
##
##
|||||||
|---|---|---|---|---|---|
|12.|COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|||||
||||Unrestricted|Restricted|Totai|
||||fund|fund|funds|
||||E|E|E|
||TOTAL FUNDS CARRIED FORWARD||2,382,973|54,964|2,437,937|
|13.|TANGIBLE FIXED ASSETS|||||
||||Fixtures|||
|||Freehold|and|Computer||
|||property|fittings|equipment|Totals|
|||E|E|E|E|
||COST|||||
||At 1 April 2022|188,000|475|6,315|194,790|
||Additions|||1,218|1,218|
||At 31 March 2023|188,000|475|7,533|196,008|
||DEPRECIATION|||||
||At 1 April 2022||475|4&842|5,317|
||Charge for year|||890|890|
||At 31 March 2023||475|5,732|6,207|
||NET BOOK VALUE|||||
||At 31 March 2023|188,000||1,801|189,801|
||At 31 March 2022|188,000||1,473|189,473|
|14.|FIXEDASSET INVESTMENTS|||||
||||||Shares in|
||||||gr'oup|
||||||undertakings|
||||||6|
||MARKET VALUE|||||
||At 1 April 2022 and 31 March 2023||||15,000|
||NET BOOK VALUE|||||
||At 31 March 2023||||15,000|
||At 31 March 2022||||15,000|
||2023|2022|
|---|---|---|
||E|E|
|Turnover|83,844|107,597|
|Cost of sales|(53,543)|(57,930)|
|Gross Profit|31,301|49,664|
|Admin expenses|37&871|(39,095)|
##
||Other operating|income|income|income|||||
|---|---|---|---|---|---|---|---|---|
||Operating
profit||||||(6,570)|10,569|
||Interest receivable||and||similar income||||
||Profit before tax||||||(6,568)|10,569|
||Net assets||||||13,341|19,909|
|15.|STOCKS||||||||
||||||||31.3.23|31.3.22|
||||||||E|E|
||Stocks||||||7,635||
|16.|DEBTORS: AMOUNTS|||FALLING DUE WITHIN ONE YEAR|||||
||||||||31.3.23|31.3.22|
||||||||E|E|
||Trade debtors||||||3,083|2,452|
||Amounts
owed to group||||undertakings||16,357|33,640|
||Prepayments
and|accrued income|||||12,913|5,127|
||||||||32,353|41,219|
|17.|CREDITORS: AMOUNTS||||FALLING DUE WITHIN ONE YEAR||||
||||||||31.3.23|31.3.22|
||||||||6|E|
||Trade creditors||||||111766|9,348|
||Accrued expenses||||||18,615|12,162|
||||||||30,381|21,510|
|18.|MOVEMENT
IN FUNDS||||||||
||||||||Net||
||||||||movement|At|
|||||||At 1.4.22|in funds|31.3.23|
|||||||6|6|E|
||Unrestricted
funds||||||||
||General
fund|||||2,382,973|431,342|2,814,315|
||Restricted funds||||||||
||Restricted
Funds|||||54,964||54,964|
||TOTAL FUNDS|||||2,437,937|431,342|2,869,279|
##
||||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|---|
||||||resources|expended|in funds|
||||||E|E|E|
|Unrestricted||funds||||||
|General|fund||||908,922|(477,580)|431,342|
|TOTAL|FUNDS||||908,922|(477,580)|431,342|
|Comparatives||for movement|in funds|||||
|||||||Net||
|||||||movement|At|
||||||At 1.4.21|in funds|31.3.22|
||||||E|E|E|
|Unrestricted||funds||||||
|Generalfund|||||2,399,683|(16,710)|2,382,973|
|Restricted funds||||||||
|Restricted
Funds|||||54,964||54,964|
|TOTAL|FUNDS||||2,454,647|(16p710)|2,437,937|
|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||||448,371|(465,081)|(16,710)|
|TOTAL|FUNDS||||448,371|(465,081)|(16,710)|
##
##
##
##
##
|for the Year E|nde|d 31 March 2023|||
|---|---|---|---|---|
||||31.3.23|31.3.22|
||||E|E|
|INCOME AND ENDOWMENTS|||||
|Donations
and|legacies||||
|Membership
income|||64,360|64,201|
|Donations|||203,450|249,064|
|Legacies|||597,409|112,144|
|Sundry income|||11,412|11,640|
|Profits donated|from trading|||10,569|
||||876,631|447,618|
|Investment
income|||||
|Deposit account||interest|32,291|753|
|Total incoming|resources||908,922|448,371|
|EXPENDITURE|||||
|Raising donations||and legacies|||
|Wages|||5,390|5,021|
|Socialsecurity|||180|169|
|Pensions|||662|559|
|AdveKIsing|||2,076|1,872|
|Newsletter|||13,096|2,421|
|Promotions|||5,967|7,613|
|Press Cuttings|||1,837|3,465|
|Website costs|||1,793|1,814|
|Training Fees|||440||
||||31,441|22,934|
|Other trading|activities||||
|Closing stock|||(7,635)||
|Charitable
activities|||||
|Wages|||77,182|72,408|
|Social security|||2,579|2,425|
|Pensions|||9,483|8,004|
|Telephone|||1,665|1,319|
|Postage and stationery|||20,918|19,972|
|Sundries|||1,335|707|
|Printing|||17,769|13,862|
|Donations
and|grants to carers||2,316|1,488|
|Othersupport|costs||3,249|1,769|
|Travel costs|||705|305|
|Conferences||||34|
|Vale Course|||12,620|12,450|
|Grants to institutions|||218,745|232,098|
||||368,566|3SS,841|
##
|||||31.3.23|31.3.22|
|---|---|---|---|---|---|
|||||E|E|
|Charitable
activities||||||
|Other||||||
|Hedgehog
Awareness||Week||1,181||
|Support costs||||||
|Management||||||
|Wages||||32,111|29,914|
|Social security||||1,073|1,009|
|Pensions||||3,945|3,330|
|Insurance||||2,216|2,175|
|Light and heat||||14,479|5,756|
|Repairs||||5,743|5,321|
|Fixtures and|fittings||||62|
|Computer
equipment|||||653|
|||||60,457|48,220|
|Finance||||||
|Bank charges||||1,406|1,307|
|Governance|costs|||||
|Auditors'
remuneration||||13,856|14,105|
|Consultancy||||2,950|9,760|
|Legal and Professional|||fees|||
|Management|accounts||||135|
|Trustees expenses||||5,358|1,600|
|||||22,164|25,779|
|Total resources|expended|||477,580|465&081|
|Net income/(expenditure)||||431,342|I16,710)|