REGISTERED COMPANY NUMBER.. IEngland and Wale51
REGISTERED CHARITY NUMBER.. 1164542
Re
rt of the Tru5tee5 and
Financial Siatements
for the Year Ended 31 March 2024
for
Brit15h Hed ho
Preservation Societ
Thorne Widgery Accountancy Ltd
Chartered Accountants
Statutory Auditors
2 Wyevale Busine55 Park
King5 Acre
Hereford
Herefordshire
HR4 78S

British Hed eho
Preservation Societ
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Report of the Independent AudTtors
10 to 13
Statement of Financial ActivitFes
Balance Sheet
15 to 16
Cash Flow Staternent
Notes to the Cash Flow Staternent
18
Notes to the Financial 5tatement5
19 to 31
Detailed Statetnent of Financial Activities
32 to 33

British Hed ho
Preservation Societ
Re ort of the Tru5tee5
for the Year Ended 31 March 2024
The Trustees present theTr annual report together with the audited financial statements for the 1 April 2023 to 31
March 2024. The Trustees confirm that the Annual Report and financial statements of the Charity comply with the
current statutory requiretnent5, the requirement5 of the Charity5 governing docufflent arid the provision5 of the
Statement of Recommended Practice ISORPI, applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151 as
amended by Updaie Bulletin I leffective 1 January 20151.
Since the charity qualifies as small under section 383, the strategic report required of medium and large companies
under The Companies Act 2006 (Strategic Report and 01rector's Report) Regulaiions 2013 is not required.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Policies and objectives
We have worked hard this year to achieve our objectives and improve the situation for hedgehogs natTonwide. Our
strategy can be 5ummaii5ed as..
1. To provide advocacy and an expert source of information and advice to the public, buslnesses, government
and other organisations regarding the conservaiion and welfare of native hedgehogs and their habitats in the
British Isles and seek further legal protection of rhe hedgehog as necessary.
2. To encourage people to respect hedgehogs and other wildlife by providing informatlon and supporting
educational activities.
3. To fund research that helps build a better understanding of the British hedgehog population and its
5U5tainability.
4. To give advice to the public concerning the welfare of wild hedgehogs parricularly when injured, sick,
treated cruelly, orphaned. or facing other challenges.
Trustees confirm that they have complied with the duty under the Charities Act 2011 to have due regard to the
Charity Commission's gu1dance on public benefit. The work of the Sociery In pursuit of its aims Is detailed in the
Achievements and Performance section of this report.
Activitie5 for achieving objective5
The charity undertakes the following activities:
Supplies the public and schools with information packs and raises the awareness of the plight of the hedgehog.
Supplies vets and vet nurses with information packs.
Supports and funds non-invasive scientific research on hedgehogs.
Maintains a network of approx. 600 independent hedgeho8 rehabilitators and, after offering first aid advice, puts
tnetnbers of the public in touch with someone local if they find a sick injufed or orphaned hedgehog. It give5 advice
on all aspects of European hedgehog welfare by ielephone, email, post and through website and social media.
Runs naiional projects inclLJding Hedgehog Street project with People's Trust for Endangered Species and Hedgehog
Friendly Campus.
Is involved in Uist Hedgehog Rescue an operation to relocate hedgehog5 safely frorn the i51and of Uist to the Scottish
ainland.
Volunteers
The charity is grateful for the unstinting efforts of its volunteers who ar@ involved in service provision and
fundraising.
Page I

Brit15h Hed eho
Preservation societ
ort of the Tru5tee5
for the Year Ended 31 March 2024
STRATEGIC REPORT
Achleyement and performance
Charitable activities
Financlal results
The Charity ended the financial year with net assets amounting to C2,969,798 12023.. C2,869,2791 Incorne amounted
to £611,112 12023: £908,922) thanks to the continuing generosity of supporters and legacy donations, expenditure
amounted to C510,59312023'. [477,5801 and continues to be tightly controlled.
Review of activitie5
We have worked hard thi5 year to achieve our aims and improve the 51tuation for hedgehogs nationwide. Our Charity
aim5 are..
1. To provide advocacy and an expert source of information and advice to the public. busine55e5,
government and other organi5ations regarding the con5ervatTon and welfare of native hedgehog5 and their
habitats in the Britlsh Isle5 and seek further legal protection of the hedgehog as necessary.
2. To encourage people to respect hedgehogs and other wldlife by providing information and supporting
educational activitie5.
3. To fund research that helps build a better understanding of the British hedEehog population and its
sustainability.
4. To give advice to the public concerning the welfare of wld hedgehogs particularly when injured. Sick,
treated cruelly, orphaned, or facing other challenges.
The popularity of hedgehogs does not seem to wane, with lots of media coverage and positive actions being taken by
people to help this declining specie5 - for this we are very grateful.
Trustee5 have been using our 5-year strategy to Shape and plan our work and effort.
In the office
We have been working hard to achieve our airns and a5SlSt hed£eho£s in every way we can. We receive many
requests by email, telephone and post asking for help wth poorly hed£ehDgs or advice on how to help or encourage
them in the garden. Around 10,000 telephone calls per year are taken by the Charity. We also receive many requests
via social media, havin£ very active Facebook and Twitter accounts, our Linkedln account is growing and thi5 year
the Charity also began an account on Instagram. This year we employed a full time Comrn(Jnications Officer to help
spread the word further and Tmprove reach. We give advice to people on helping hedgehog5 and, where necessary.
pDt them in touch with a local independent rescue contact andlor send out information leaflets. Out of office hours
there is an answer phone with emergency nutllbers for people to call if they have an injured or poorly hedgehog and
an auto erTrail reply with first aid instructions and details of obtaining further help. The numbers listed on the
answerphone are of a few more experienced rehabilitators who offer advice and have an up-to-date record of all
independent rehabilitators from the directory we keep, enabling them to find a local contact for the caller. Thi5 15
very much all working towards achieving our first aim of offering advice and help to the public and our second aim of
education.
The usual two neV￿letter$ were produced and sent to supporters and rehabilitators as well as members of the pre55.
Education and Project pack5 were sent out to schoo15, brownie5, 5COUt5. etc. We also sent out Carer Pack5 and Vet
pack5 to potential new independent rehabilitator5 or vet5 that may be willing to join the directory we maintain
(currently around 6001 of people and cenlres who will take in sick, injured, or orphaned hedgehogs around the
country. Thousands of requests for information leaflets were fulfilled for members of the public, and all are
available for free download on our web51te too helping us further our Education aim. Our Supporter total has
reduced slightly at just over 11,250, but we have just launched online sub5cripLions and fenewals which we hope wll
improve numbers.
Page 2

BrTtish Hed eho
PreSe￿atIon Sociei
Re
ort of the Truste@s
for the Year Ended 31 March 2024
The office a150 handled many press enquiries and tnaintained an out of office hour5 fflobile nutnber for urgeTrt media
calls. Radio interview5 wère given by phone from the office and regular press releases sent to more ihan 700
contacts resulting in a good deal of coverage in both local and national newspapers and magazines. We also get
excellent take up ol our letrers io the editor, send either in response to articles on hedgehogs or with timely advice
Ifor exarnple, heatwave5 or bonfire nightl. Independent rehabilitators from the directory also take some media calls
if there is a need for a local angle.
New Look
Following our review, the Charity underwent a rèbrand creating a fresher more modern look. The logo has been
updated, retaining features of the original one whilst making it feel more current. The logo was kindly created and
donated to us by long-standing supporter Annie Ross of 'The Future is Unmown.. She a150 generously overhauled the
illustrations on all leaflets and helped bring them all up to date too. Our website was completely redesigned and as
well as looking betier it is now much easier to naviqate. We introduced a Kid's Zone to the website where regular
competitions are held to help with engagement.
Hedgehog Street
A large part of our work continues to be with People's Trust for Endangered Species on our co funded Hedgehog
Street project (see www.hedgehogstreet.orgl. This partnership h35 been very successful, making the most of both
charities, resources and enabling us to pull together to help hedgehogs. The project 15 now in its 13th year. Hedgehog
Street has Its tswn website where people can sign up to becotne a Hedgehog Charnpion.. so far over 128,000 people
have done this. Champion5 can download a free PowerPoint 'talk' wth notes 50 thal they can share advice and
knowledge on hedgehogg to their local Wl, School, Nature Group5, etc. The Big Hedgehog Map on the 51te collects
sightings of hedgehog5 (alive or deadl and users can also log gaps made in fences for hedgehogs. The Hedgehog
Sireet partnership also funds research into the lives of hedgehogs. The public education side of Hedgehog Street
helps us further with our aim of offering advice to the public, but a150 the educational and research side of the
project covers other aims. Advice booklets created for Land Managers, Developers and Farmers are available on our
website as well as on the Hedgehog Street webslte and we have paper copies available too., these are to encourage
more consideration for heagehogs for manager5 of such sites. The partnership released the latest State of Sritain 5
Hedgehogs report in February 2022. Showing decline was still dramalic and unsustainable in rural areas (between 30
and 75% decline since the year 20001 but that urban populations ere stabilising and rnaybe even starting to fecover,
albeit from a low base line. TrLJ5tee5 CDmmiLted funds of over £162,417 spread over 3 years for the current phase of
the project, which takes it up to the end of 2026.
Hedgehog Friendly Football
In July we relaunched our Hedgehog Friendly Football League
our campaign to get professional football clubs to
check for hedgehogs when maintaining their grounds, and even tnore importantly, to encourage fans ¢0 do the same
at home. For every 'hedgehog friendly action they take, they score a point and ctimb up our league tablel This year
we also introduced the Hedgchog Friendly Cup
a chance for teams in the league to compete in an FA cup style
competition.
Research
Two important pieces of research funded by the Charity vitll conclude in 2024. 'The prevalence and itnplications of
microplastic Ingestion by hedgehogs in the UK (£26, 1281 and 'Microbiomes of European hedgeho£s in Denmark and
the UK., 1£35,0001.
Developers
We are delighted to continue working with developers Including Bowls Homes Inow known a5 The Vi5try Group) and
Taylor Wimpey who pledge to create hedgehog highways in all their new build properties whenever p055ible.
Connectivity 15 important to allow hedgehogs to use habitat. Developers working with us are installing the highway5
13cm square holes that are created at ground level In fencing and other barriers - to allow access between gardens
and wilder areas. We are also encoLJraging developers to work with us to find more ways of helping hedgehogs on
site. With some of the larger developers on board we are hoping more cornpanie5 will pledge to make this small but
irnportant feature a part of every new build.
Garden Wildlife Health Project
Page 3

British Hed eho Preservatlon Societ
Re ort of the Trustees
for the Year Ended 31 March 2024
With the research aim in mind, we remain active forum members for the Garden Wildlife Health project being run
by the Institute of Zoology at London Zoo. Thi5 project 15 looking ai di5ea* in wildlife. We refer people to the
project if they have found a dead hedgehog in their garden so that the project can request the body if they require a
Post-mortem.
Hedgehogs on Uist
Th@ NatureScotlRSPB plan to relocate non native hedgehogs from the Uist islands continues and they continved to
work Mth us on this. Hedgehogs are no longer being killed on Uist, so funds were used to provide a handover point on
the islan<J where the hed8ehoss were housed arld fed until they are shipped to the mainland and to pay vet costs as
necessary. Funds were also used to relocate the hedgehogs to the rnainland where they were given a health check
and safely released. However. since 2020, due to COVID19, this work was not undertaken and ha5 not yet restarted.
We remain in contact with Naturescot and the RSPB helping them to shape the future for this project. We remain
grateful to Pat Holtham, our volunteer on the island, who made relocation work 50 far possible.
Hedgehog Awarene55 Week
Hedgehog Awareness Week ran from 30th April to 6th May 2023 and the week was extretnely busy with people
getting involved with writTng letter5 to the press, holding awareness and fundraising events Isome in person and
some online) and organising displays of information in Garden Centres, Libraries, Schools, etc. We utilised social
tlledia, using #hedgehogweek and we received celebrity support from our Pation5 a5 well as other well-known faces.
The very talented and generous Ann Ross once again donated a series of infographics for release during the week
offering advice on helping hedgehogs and these were sotne of our m95t popular social media p05t5. This was very
much a week dedicated to our Education aim.
Strimmer Stickers
BHPS encouiages councils, Tool Hire Companie5, etc to use warning stickers Ithat we provide to them free of charge)
asking people using strimmer5, mowers, hedge cutters, etc to check carefully for heclgehogs before cutting. The
companies are invited to send images of the stickers In use. on their machTnes and in return we IT5t their good deed
on the website. There are curreniiy around 170 listed and 105 of thousands of stTcker5 have been distrtbuted to such
group5.
New Patron
We were deli£hted to welcorne a new Patron to the Society, Megan Mccubbin. who has already been an enthusiastic
and valuable SLJpporter of the Charity.
The Range
We have continued to work wth The Rangc stores on providing hedgehog information and advice to their customers
and rewildTng aTeas around sorne of their stores. They have kindly agreed to have a collection box in every store for
U5. We now have collection boxes in 163 5tore5 Ihat have raised over E50,000 to date.
Hedgehog Friendly Campus
Trustees supported rhis irnportant project for a fLSrther year by Investing almost C44.(X)O to ensure work continues
untTI at least June 2025.
The project had a successful year, despite a change in programme structure as il transitions lo an externally funded
programme with in5titution5 paying a programme fee. All institutions wll submit for theif awards either at the end
of March or mid-june 2024. 12 universities signed up to take part in the fully supported programme, which include5 a
set of delivered activities, accreditation certificate and a new end of year sludent-led audit. 37 univer51ties Signed
up to the basic, free programme whTch Tnclude5 acce55 to the loolkit action5 but no activitie5 or accreditation.
The prografflme continued its expansion into FE colleges and primary schools, recruiting 56 new primary schools and
19 new FE college5. This year, working in partnership with Wirral Council, Hedgehog Friendly Schools was de11vered
to 35 primary schools across the Wirral region, in collaboration with the council's Eco Schools network. This year has
also seen the beginnin4 of a secondary school toolkit trrial, working with 5 new secondary schoo15 across the UK.
The project has dellvered workshops, assemblies and trainin£ to over 18,000 staff and Students. This include5 10
hedgehog Su￿eY workshops for university and FE colleges this year. It has delivered the Hedgehog Ecology and Land
Management for Practitioners IHEMPI training course to 8 universities. colleges and schools and delivered 6 student
recruitment stalls.
Page 4

Brit15h Hed ho
PreSe￿atiOn Societ
Re
rt of the Trustees
for the Year Ended 31 March 2024
part of the project's Big Hedgehog Friendly Litter Pick, 1,4￿ volunteers collected almost 750 bags of litter.
London Ho8Watch
London Hogwatch is based at ZSL'5 science wing, the Institute of Zoology. The project, e5tabli5hed in 2016, u5e5
camera-trap surveys run at different scales Ilrom the largest parks to private gardens) to understand factors
influencing their distribution% and abundance acr055 the capital. The long-terrn goal 15 to work toward5 informing and
improving conservation strategies and itnproving habitat corridors. Thus far they have conducted over 120 surveys,
3,100 carnera placernent5, involving over 1,200 volunteers across 60% of London's boroughs. In 2023, London
Hogwatch conducted 20 surveys across nine boroughs, four of which were new to the project. Trustees have agreed
to continue to 5UPPOrt thi5 project by further committing over £69,000 to see it through until October 2024.
Rehabilitators
As well 35 offering an emergency grant scheme io help rehabilitators who need financial assistance, we continLJe ro
ensure every one of the almost 600 hedgehog rehabilitators listed with us has a heat pad. as we believe it is an
essential piece of equiptnent for hedgehog care. If rehabilitators listing themselves on the directory we keep do not
have a heat pad, we send one to them free of charge.
This year we sponsored a conference for rehabilitators at H3rtpury Universtty. Over 200 delegates attended from 14
countries with 20 different speakers.
The Hedgehog First Aid and Rehabilitation course that we run in conjunction with Vale Wildlife Hospital continues to
be very popular. The course costs £70 per person but we subsidise the cost for people who are listed on our directory
of rehabilitators, so li only costs them 135. 50 far 2,025 people have attended the course.
We often get approached by Ihe media asking for hedqehogs to be raken here and there for filming. We always ask
that, if they need to film hedgehogs and cannot Use stock foota8e, It Should be Èn the wild or at a rescue centre for
the sake of the hedgehogs, welfare_ This sometimes means WÈ LO￿ the piecÈ to a rescue who 15 more than happy to
take a hedgehog to a filming studio all day. We collaborated with RSPCA, The British Veterinary Zoological Society,
The British Wildlife Rehabilitation Council, People's Tru%t for Endangered Specie5, Secret World Wildlife Rescue,
Shepreth Wildlife Conservation Charity, and Vale Wildlife Hospital on a best practice guidance sheet including 311
those tsrganisations logos. Thi5 Mll hopefully reduce the request5 and let TV companies know that it is not
acceptable on welfare ground5 to have wld hedgehog5 in the Studio. Another best practice guide with the same
signatories has been created to cover advice about not taking hedgehogs to shows, talks, Wl's, schools. etc which we
understand still happens in some instances. We have published boih guides on the website and sent out email and
hard copies to rehabilitators, we also include relevant guidance in our education packs, and send to the media a5
recessary.
Social Media
We are delighied at the popularity of our X and Facebook page., the numbers ol 'followers' increase daily. Thi5
enables us to quickly send 'alerLS' to tnany people regarding how best to help hedgehog5 at any given time of year.
They can re tweet. or share the p05t lo their own Facebook pages and spread the word very quickly. We have more
than 229,000 followers on Facebook and almost 64,000 on X so the messages we send gèt spread far and widel Our
fairly new Linkedln accourit has over 4,500 followers, and the newly launched Instagrarn account has over 3,000
followers already. We are very pleased to be able to utilise these free tools to benefit hedgehogs across the country.
Fundraisin¥
Our supporters came up with wonderful ways of raising funds and awareness lor us, our thanks to all these atllazing.
creative, and kind fundraisers and their supporter51
In April, Alistair McGowan appeared on land wonl Celebrity Mastermind for 8HP5, donating hi5 appearance feel
The shop online is one of the most popular areas of our website and is likely to increase traffic to other areas of the
site. We have a150 introduced an option where people can make a 'gift card donation. via the online shop and receive
an exclusive BHPS gift card featurino hedgehou fact5, wildlife welfare advico and conservation tips to pass on to a
loved one in lieu of a gift. All profits frorn the Trading Company are donated to the Charity each year and we receive
kind donations given with orders too.
Page 5

British Hed eho
Preservation Societ
Re
rt ol the Trustees
for the Year Ended 31 March 2024
Our legacy support is vital ro the Charity being able to undertake large projects and there were rnany kind bequests
Left to the Charity thi5 year.
Flnanclal revlew
Going concern
After rnaking appropriate enquirie5. the trustees have a re350nable expectation that the charity has adequate
resources to continue in operational exisrence for the foreseeable future. For this rea5011, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the Accounting Policies.
Flnancial risk management objectives and policies
Trustee5 take reputational, operationèl and financial risk very seriously. Risks are rnonitored regLJlarly and rnanaged
positively to limit the adverse consequences that can arise from unfavourable event5.
Reserves policy
Trustees firfflly believe that money Should not be accutnulated for its own sake. The Charity is wholly reliant upon
the generosity of its supporters and the public. A target level of incorne can never be guaranteed or takeFTr for
granted. TrLJStees aim to hold reserves that will ensure the objectives of the Charity can be pursued Mth some
confidence and certainty over the tnediurn term recognising the inevitable fluctuations in annual income and the
opportunities that can suddenly arise. The Charity also has a multiyear future programme of working with and
funding kindred charitie5 to further it5 objective5. Trustees judge that the current level of re5erve5 Put5 the Charity
in a sirong position to sustain its activities for the foreseeable future.
At the end of year, the atnount of unrestricted reserve5 stands at [2.914,834 12023.. £2.814.3151. This amount
includes several very generous legacies, for which of COLJrse we are extiemely grateful, but which cannot
foreseen. These legacie5 will be used for special projects rather than day to day running of the Society. New project
proposals that benefit hedgehogs Mll be considered and opportunities taken as they come along. We are very
thankful to be able to support such projects due to generous donors rernembering us in their wills.
Principal funding
None of this fantastic and important work could be carried out without our Supporters, so we would like to thank
every one of them. Whilst being an individual Supporter remains at just £7.50 per year, putting all those payments
together. along with generous legacies and donations, enables us to commit to such ambitious projects to help our
nation's hedgehogs. As well a5 the Supporters, the Chanty has enjoyed fantastic help from its Patrons and the
Trustees, are of course, very grateful to them too. A final vote of thanks goes to thtr broadcasters, reporters and
friends in the media for the coverage of the work of the Society and highlighting the plight of hedgehogs
Fund5 held as custodian tru5tee5 on behalf of others
The Society does not hold any funds in any capacity on behalf of others.
Future plans
Please refer to the review of activities and reserves policy for details of future plans.
Page 6

Brttish Hed eho Preservation Societ
rt of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. Constitution
The Chanty was originally unincorporated and governed by its constitution adopted by the founders of the Charity on
23 May 1985 which was amended in May 2002. It5 registered charity nutnber wa5 originally 326885.
By a deed signed by trustees on 18th November 2015 the Charity converted to a Charitable Incorporated
Organisation ICIOI and is governed by an up to date constitution contained in this deed. The Charity's registration
number is now 1164542.
The Charity's objectives remain the Same as those originally adopted by the founders in 1985.
Method of appointrnent or election ol Trustees
Trustees are appointed in accordance with the Charlty'5 COnStitutlon approved in Novetnber 2015. Trustees are
recruited by eKlSting trustees through a rigorous process that identifies the skills and expert needs of the 8oard of
Trustees, advertising trustee vacancieg and evaluation of application5 and Intervie￿rng potential candidates.
Policie5 adopted for the induction and training of Trustees
Following appointment tru5tee5 undergo induction tr3ining and continLJe to undertake personal development to
ensure the Charity is effectively governed and the highest levels of 5teward5hip are tnaintained.
Organisational structure and decision making
The Board of Trustees rneets every three rnonths unless it is necessary ro deal with an urgent matter. The Board of
Trustees Is assisted and advised by the Society's President Or P Morris and Trading Cotnpany Directors, M5 M Hor5croft
and Ms kl Hancock. M5 F Vass as Chief Executive attends every 8oard meeting. The Secretary to the Board is Ms H
Coleman. Day to day management and organi5ation 15 delegated to M5 F Vas5, an employee of the charity.
Related party relationships
The Charity wholly own5 a private limited company= British Hedgehoq Preservation Society Trading LimitÈd
Company Registration Number 03407846. The Company sells various hedgehog related gifts and Souvenirs and
fundrai5e5 for the charity. All profits made by the Company are donated to the Charity.
The officers of the Company are..
Directors.. Ms M Horscroft and M5 H Hancock.
Company Secreiary.. Ms F Va55.
Thè Company's indopttndènt auditors aro-.
Thorne Widgery, 2 Wyevale Business Park. Kings Acre. Hereford. HR4 78S
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in panicular rhose related to the
operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate our
exposure to the major ri5k5.
Engagement wlth suppliers, cu5torner5 and others
None of this fantastic and important work could be carried out without our Supporters, so we would like to thank
each and every one of them.
well as the Supporters, the Charity ha5 enjoyed fantastic help frorn its Pairons and
the Tru5tee5, are of course, very grateful to them too.
A flnal vote of thanks goe5 to the broadcasters, reporters and friends in the media for the coverage of the work of
the Society and highlighting the pllght of hedgehogs.
REFERENCE AND ADMINISTRATIVE DETAILS
Re8lStered Company number
(England and Wales)
Registered Charity number
1104542
Page 7

British Hed eho Preservation Societ
Re
rt of the Trustees
for the Year Ended 31 March 2024
Registered officè
Hedgehog House
Dhustone
Ludlow
Shropshire
SY8 3PL
Trustees
M55Guy
Dr N J Reeve (Joint Chairl
Ms I Verret (Joint Chairl
Mrs K E Bullen
Dr M Pound
Ms Z Chapman (resigned 11.4.231
Mr J Hampstead
Auditors
Thorne Widgery Accountancy Ltd
Chartered Accountants
Statutory Audltors
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS
Chief Executive
Miss F Vass
Charity registered number
1164542
Registered office
Hedgehog House, Dhustone, Clee Hill, Ludlow, Shropshire, SY8 3PQ
Company secretary
Ms F Va55
FUNDS HELD AS CUSTODIAN FOR OTHERS
The Society does not hold a￿Y fund5 In any capacity on behalf of others
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees Iwho are also Lhe directors of British Hedgeho£ Preservation Society for the purposes of company lawl
are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 8

8ritish Hed eho
Preservation Societ
rt of the Trustees
for the Year Ended 31 March 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES- continued
Company law reqkjires the Irusiees Eo prepare financial siaiements for each financial year which give a true and fair
view of the state of affair5 of the charitable company and of the incoming resource5 and application of resource5,
including the incotne and expenditure, of the charitable cotnpany for that period. In preparing those financial
statements, the trustees are required to
select suitable accounting policies and then apply them consistently.
observe the tnethods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent:
stale whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial 5tatetnents,'
prepare Lhe financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible foi keeping proper accounting records which disclose ￿th reasonable accuracy at any
time the financial position of the charitable company and to enable them to ensure that the financial statements
omply with the Companie5 Act 2006. They are also responsible for safe2uarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware..
there 15 no relevant audit inforrnation of which the charitable companys auditors are unaware.. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
infortnation and to establish that the auditors are aware of that informatTron.
AUDITORS
The auditors, Thorne Widgery AccoLJntancy Ltd. wll be proposed for re-appointtnent at the forthcoming Annual
General Meeting.
Report of the trust
directors, on
es, iricorporating a strategic report, approved by order of the board of trustees. as the company
and signed on the board's behalf by:
Ms I Verret - Trustee
Page 9

rtof the Inde
ndent Auditors to the Trustee5 of
British Hed ho Preservation Societ
Opinion
We have audited the financial slatement5 of British Hedgeh￿ Preservation Society (the 'charritable compan¥) for the
year ended 31 March 2024 which comprise the Statetnent of Financial Activities, the Balance Sheet, the Cash Flow
Statement and note5 to the financial statements, includTn£ a sutnrnary of significant accounting policies. The
financial reporting fratTrework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial sratements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming
resources and application of resource5, including its income and expenditure, for the year then ended.,
have bccn properly prcpared in accordance with United Kingdotn Generally Accepied Accounting Practice., and
have been prepared in accordance with the requiremènts of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditin£ IUKI IISAS IUKII and applicable law.
Our responsibilities under those standard5 are further described in the Auditors responsibilities for the audit of the
financial stalement5 Section of our report. We are independent of the charitable company in accordance vAth the
ethical requirements that are relevant to our audit of the financial statetnent5 In the UK, Including the FRC's Ethical
Standard, and we hève fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained TS sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial statement5, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the financial statetnent5 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relatin2 to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company5 ability to
continue as a going concern for a period of at least twelve months from when the financial statements a
authori5ed for issue.
Our re5pon5ibilities and the re5pon5ibilities of the trustees ￿th respect to going concern are described in the
relevant sections of thi5 report.
Other Tnformation
The trustees are responsible for the other information. The other Tnformation comprises the information included in
the Annual Report, other than the financFal 5taternents and our Report of the Independent Auditors thereon.
Our opinion on the financial statements doÈs not cover the other information and, except to the extent otherwise
èxplitilly Statèd in our report, do not expres3 any form of a?Jurancr cunEIu3ivn thErryn.
In connection with our audit of the financial statement5, our responsib71ity is to read the othef information and, in
doing so, consider whether the other information 15 tnaterially inconsistent wth the financial statements or our
knowledge obtained in the audit or otherwTrse appear5 to be materially mi55tated. If we identify such material
incon515tencies or apparent material misstatements, we are required ¢0 determine whether this gives rise to
material tni5Staternent in the financial statetn8nt5 thernselves. If, based on the work we have performed, we
conclude that there is a material misstatement ol this other information, we are required LO report that fact. We
have nothirig to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities IAccounts and Reports)
Regulation5 2008 requires us to report to you if, in our opinion:
the information given in the Report of the Trustees is inconsistent in afty material respect with the financial
statements,. or
the charitable company has not kept adequate accountin£ records.. or
the financial statements are not In agreetnenl with the accounting record5 and returns; or
we have not received all the information and explanations we require for our audit.
Page 10

Re
rt of the Inde
ndent Auditors to the Trustees of
British Hed eho Preservation Societ
Responsibilitie5 of trustees
explained more fully in the Statetnent of Trustees, Responsibilities, the trustees Iwho are also the directors of the
charitable cornpany for the purposes of company lawl are responsible for the preparatTon of the financial statements
and for being sati%fied that they give a true and fair view, and for such intern31 control a5 the tru5tee5 deterrnine 15
necessary to enable the preparation of financial statements thai are free from marerial misstatement, whether due
to fraud or error.
In preparing the financial statetnents, the trustees are responsible for assessing the charitable coffipany'5 ability to
continue as a going concern, diK105ing. a5 applicable, matter5 related to going concern and using the going concern
basis of accour)ting unless the trustees either intend to liquidate the charitable corrpany or to cease operations, or
have no realistic alternative but to do so.
Page 11

Re
ort of the Inde
endent Auditors to the Trustees of
8rit15h Hed eho Preservation Societ
Our responslbilitles for the audit of the financial statements
We have been appointed as auditQTS under Section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material rni55taternent, whether dLJe to fraud or error, and to iSSLse a Report of the Independent Auditor5 that
includes our opinion. Reasonable assurance is 3 high level of a55urance, but Is not a guarantee that an audit
conducted in accordance with ISAS IUKI wll always detect a material mTsstatement when it exist5. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably
be expected to influence the economic deci5ion5 of u5er5 taken on the basis tsf these financlal statements.
The extent to which our procedures are capable of detecting irreqularities, including fraud is detailed below:
Fraud and breache5 of law5 and re8ulation5- abillty to detect
Identifying and responding to risks of rnaterial missiatement due to fraud
To identify risks of material misstatement due to fraud I'fraud risks") we assessed event5 or conditions that could
indicate an Incentive or pressure to cornfflit fraud or provide an opportunity to Cotnmit fraud. Our risk assessment
procedure5 included-
o Enquiring of trustees, the finance committee and inspection of policy documentation as to the Charity's high-level
policies and procedures to prevent and detect fraud as well as whether they have knowledge of any actual,
suspected or alleged fraud.
o Reading Trustees. meetings and finance committee minute5.
o Considering performance target5 for management.
We cornmunicated identified fraud ri5k5 throughout the audit team and rernained alert to any indications of fraud
throughout the audit.
As required by auditing standards, and taking into account our overall knowledge of the control environment,
perform procedures to address the risk of management override of controls, in particular the risk that management
may be in a position to make inappropriate accounting entrie5. On this audTt we do not believe there F5 3 fraud risk
related to revenue recognition because the revenue is non-judgemental and straightforward, with lirnited
opportunity for manipulation.
We did not identify any additional fraud risks. We performed procedures including identifying journal entrie5 to test
based on risk criieria and comparinE the identified entries to supporting documentation. These included those
posted by finance management/ those posted and approv@d by the same userl those posted to unusual accounts.
Identifying and responding to risks of material misstatement due to non.compliance with laws and re8ulatlOll5
We identified areas of laws and regulatlDns that could reasonably be expected to have a material effect on the
financial statements from our general comrnercial and sector experience. and through discussion with management
las required by auditing standardsl and discussed with management the policie5 and procedures regarding
cornpliance with laws and regulations.
We communicated identified law5 and regulations throughout our team and remained alert Lo any indications of
non-compliance throughout the audit.
The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly. the Charity IS Subject to law5 and regulations that directly affect the financial statement5 including financial
reporting legislation, taxation legislation and the Charities Act legislation and we assessed the extent of compliance
with these law5 and regulation5 as part of OLJr procedures on the related financial statement items.
Page 12

ort of the Inde
endent Auditors to ihe Trustees ol
British Hed eho
PreseThation Societ
Secondly, the Charily is subject to many other laws and regulation% where the consequences of noncompliance could
have a material effect on amounts or di5c105ure5 in the financial statements, for instance through the Imposition of
fines or litigation or the loss of the Charity's license to operate. We identified the following areas a5 those most likely
to have such an effect: health and safety, anti-bribery, emplgyment law, data protection, anti-money laundering
and Specific area5 of other legislation recognising the nature of the Charity's activities.
Auditing standards limit the required audit procedures to identify non-cotnpliance with these laws and regulations to
enquiry of tnanagement, inspection of regulatory and legal correspondence, if any. Therefore, if a breach of
operational regulations 15 not disclosed to us or ewdent from relevant correspondence, an audit will not detect that
breach.
Context of the ability of the audit to detect fraud or breaches of law or regulatson
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected sotne
material misstatements in the financial statements, even though we have properly planned and perfortned our audit
in accordance with auditing standards. For example, the further retnoved non-cotnpliance wth law5 and regulation5
is from the event5 and transactions reflected in the financial statements. the less likely rhe inherently limited
procedures required by auditing 5tandard5 would identify it.
In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these rnay involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit
procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or
fraud and cannot be expected to detect non-cornpliance with all laws and reguLations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.org.uklauditorsre5pon5ibilities. This description form5 part of our Report of
the Independent AudTtOf5.
Use of our report
Thi5 report 15 made solely to the charitable company's trustees, as a body, in accordance with Part 4 of tho Charities
(Accounts and Reports) Regulhtions 2008. Our audit work has been undertaken so that we might state to the
charitable cotnpany 5 trustees those matters we are required to state to them in an auditors. report and for no other
purpose. To the fullest extent permitted by law, we do not accept Of assume responsibility to anyone other than the
charitable company and the charitable companys trustees as a body, for our audit work, for this report, or for the
opinion5 we have forrned.
Thorne Widgery Accountancy Ltd
Chartered Accountant5
Statutory Auditors
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS
+Lka
Date..
Page 13

Brit15h Hed eho
Preservation SocTet
Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fund
Restricted
fund
Note5
INCOME AND ENDOWMENTS FROM
Donations and legacies
517,010
517,010
876,631
Investment income
94,102
94,102
32.291
Total
908,922
EXPENDITURE ON
Raising funds
26,554
26,554
23.806
Charitable activities
Hedgehog Conservation Work
484,039
484,039
452,593
Other
Total
510,593
510.593
477,580
NET INCOME
100,519
1￿.519
431,342
RECONCILIATION OF FUNDS
Total funds brought forward
2,814,315
54,964
2.869.279
2,437,937
TOTAL FUNDS CARRIED FORWARD
2,914,834
54,964
2,969,798
2,869,279
The notes form part of these financial statements
Page 14

British Hed eho Preservation Societ
Balance Sheet
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
Investments
14
189,648
15.0(X)
189,648
15,000
189,801
15,000
204,648
204,648
204,801
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
14,680
19,940
2,697,297
14,680
19,940
2,752,261
7,635
32,353
2,654,871
54,964
2,731,917
54,964
2,786,881
2.694.859
CREDITORS
Amounts falling due within one year
18
121,7311
130,3811
NET CURRENT ASSETS
2.710.186
54,964
2,765,150
2,664,478
TOTAL ASSETS LESS CiJRRENT LIABILITIES
2,914,834
54,964
2,969.798
2.869.279
NET ASSETS
2,914,834
54,964
2,969,798
2,869,279
FUNL)S
Unrestricted funds
Restricted funds
2,914,834
54,964
2,814,315
54,964
TOTAL FUNDS
2,969,798
2,869,279
The charitable company is entitled to exetnption from audit under Section 477 of the Companie5 Act 2(K)6 for the
year ended 3 1 March 2024.
The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of
these financial 5tatetnenl5.
The tru5tee5 acknowledge their respon5ibilitie5 for
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and faTr view of the State of affairs of the charitable
company as at the end of each financial year and of Its surplus or deficit for each financial year in
accordance with the requirement5 of Sections 394 and 395 and whtch otherwise comply with the
requirements of the Companies Act 2006 relating ta financial statetnents, so far as applicable to the
charitable company.
These financial statetnents have been audited under the requirements of Section 145 of the Charities Act 2011.
The financlal statements were approved by the Board of Trustees and authorised for issue
on
1¥41.ft-.1.1.F..........................
and were Signed on its behalf by..
The notes form part of these financial statements
Page 15
continued...

British Hed eho
Preservation Societ
Balance Sheet - continued
31 March 2024
Ms I vlrret Trustee
The notes form part of these financial statements
Page 16

British Hed ho
Preservation Societ
Cash Flow Statement
for the Year Ended 31 March 2024
31.3.24
31.3.23
Note5
Cash flows from operatlng actlylties
Cash generated from operations
3,918
410,043
Nel cash prowded by operating activitie5
3,918
410,043
Cash flows from investing activities
Purchase of tangible fixed a5set5
Interest received
16301
94,102
32,291
Net cash provided by investing activities
93,472
31,073
Changè in ¢ash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beyinnin8 of the reporting period
97,390
441,116
2,654,871
2,213,755
Cash and cash equivalents at the end of
the reporting period
2.752,261
2,654,871
The note5 fortn part of these financial statements
Page 17

British Hed ho
Preservation Societ
Notes to the Cash Flow Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPEIiATING ACTIVITIES
31.3.24
31.3.23
Net income for the reporting perlod las per the Statement of Financial
Activities)
Adjustmènts for:
Depreciation charges
Interest received
Increase in stocks
Decrease in debtors
IDecrea5ellincrea5e in creditors
100,519
431.342
783
194,1021
17,0451
12,413
18,6501
890
132,2911
17,6351
8,866
8,871
Net cash provided by operation5
3,918
410,043
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank and in hand
2,654,871
97,390
2,752,261
2,654,871
97.390
2,752,261
Total
2,654,871
97,390
2,752,261
The note5 fortn part of these financial statements
Page 18

British Hed eho Preservation Societ
Notes to the Financial Statetnents
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statement5
The financial 5tatement5 Qf the charitable cotnpany, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reportin£ Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January
20191.. Financial Reporting Standard 102 The Financial Reporting Standard applicable In the UK and Republic
of Iroland. and the Companies Act 2006. Thè financial Statements have been prepared under the historical
cost convention, with the exception of investments which are Included at rnarket value.
The 8rit15h Hedgehog Preservation Society meets the definition of a public benefit entity under FRS 102.
sets and liabilities are Trnitially recognised at historical cost or transaction value unless otherw5e stated in
the relevant accounting policy.
Preparation of consolidated finantial 5tatement5
The Charity has not prepared Consolidated Financial StaLement5 as the results of both Group entities are
below the consolidation thresholds.
Going Concern
The tru5tee5 asses5 whether the use of going concern is appropriate i.e. whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to
ontinue as a going concern. The trustees make this assessment in respect of a period of at least one year
from the date of authorisation for issue of the financial statements and have concluded that the charity has
adequate resources to continue in operational existence for rhe foreseeable future and Lhere are no material
uncertainties about the charity's ability to continue a5 a going concern, thu5 they continue to adopt the going
concern basis of accounting in preparing the financial statements.
The board will continuÈ to monitor and review the activities and provide strong and clear govÈrnance.
Preparation of consolidated financial statements
The Charity has not prepared Con501idated Financial Statements as the results of both Group entities are
below the consolidation threshold5.
Incoffle
All incotne is recogni5ed once rhe Charity has entitlement to the income, it Is probable that the income will
be received and the atnount of incotne receivable can be measured reliably.
The recognition of income from legacie5 15 dependent on establishing entitlement, the probability of receipt
and the ability to estimate with Sufficient accuracy the amount receiv3ble. Evidence of entitletnent to a
legacy exist5 when the CharTrty ha5 sufficient evidence that a gift has been left to thetn (through knowledge
of the existence of a valid wll and the death of the benefactor) and the executor is satisfied that the
property in question will not be required to satisfy claitlls in the estate. Receipt of a legacy must be
recognised when it Is probable that it will be received and the fair value of the arnount receivable, which will
generally be the expected cash afflount Lo be distributed to the charity￿ can be reliably measured.
Grants are included in the 5taletllent of financial activities on a recèivable basis. The balance of income
received lor Specific purposes but not expended during the period is Shown in the relevant funds on the
Balance sheet. Where income Is received in advance of entitlement of receipt, its recognition is deferred and
included in creditor5 as deferred income. Where entitlemeni occurs before Incotne is received, the income is
accrued.
Where the donated good Is a fixed a55et, it 15 measured at fair value, unless it is impraciical to measure thi5
reliably, in whEch case the cosl of the item to the donor shDuld be used. The gain 15 recognised as income
frotn donations and a corresponding amount is included in the appropriate fixed asset class and depreciated
over the useful economic life in accordhnco with the Charity'5 accounting policies.
Page 19
continued...

British Hed ho Preservation Societ
Notes to the Financial Statements continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Income
On receipt, donated professional services and facilitie5 are recognised on the ba515 of the value of the gift to
the Charity which is the amount it would have been wlling to pay to obtain services or facilities of equivalent
economic benefit on the open rnarkeL,' a corresponding arnoLJnt 15 then recogni5ed in expenditure in the
period of receipt.
IncoFDe tax recoverable in relation to donation5 received under Gift Aid or deeds of covenant is recognised at
the time of the donation_
Income tax recoverable in relation to investment income is recognised at the tirne the investment income is
receivable.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the Charity; thi% i% normally upon notification of the Interest paid or payable by the institution with whom
the funds are deposited.
ExpÈndlture
Expenditure 15 recognised once there TS 3 leg31 or constructive obligation to transfer economic benefEt to a
third party, it 15 probable that a transfer of economic benefit5 will be required in Settlement and the arnount
of the obligation can be meagured reliably. Expenditure is classified by activity. The costs of each activity are
made up of the total of direct C05t5 and shared cost5, including support cost5 involved in undertaking each
activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs
which contribute to more than one activity and SLJPPOrt costs which are not attributable to a 5ingLe activity
are apportioned between those activities on a basis consistent with the use of resources. Central staff costs
are allocated on the basis of tTme spent. and depreciation charges allocated on the portion of the asset's use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of
dis5erninating information in support of the charitable activitie5. Support C05t% are those costs
incurred directly in sUPPOrt of expenditure on the object5 of the Charity and include project management
carried our at Headquarters. Governance costs are those incurred in connection with administration of the
charity and compliance wth constitutional and statutory requirernents.
Costs of generating funds are costs incurred in attracting voluntary income, and those Incurred in
trading activities that raise funds.
Charitable activTtTes and Governance costs are costs incurred on the charity's educational operation5,
including support tosts and costs rèlating to the governancÈ of thÈ charily apportioned to tharitablè
activities.
Grants payablÈ are charged in the year when the offer is made except in those cases wh&rÈ thè offer Is
conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to condition5 which have not been tnet at the year end are noted a5 a
commitment, but not accrued as expenditure.
Grants ollered subject to conditions which have not been met at the year end date are noted as a
commitment but not accrued as expenditure.
Tanglble flxed assets
Tangible fixed a55ets costing £500 or more are capitali5ed and recognised when future economlc beneflts are
probable and the cost or value of the a55et can be rneasured reliably.
Page 20
continued...

British Hed eho
Preservation Societ
Notes to the Financial Staternents - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - contlnued
Tangible fixed a55et5
Tangible fixed as5eis are Initially recognised at cost. After recognition, under the cost model, tangible fixed
assets are measured at cost less accurnulated depreciation and any accumulated impairment 1055es. All c05tS
incurred to bring a tangTrble fixed asset into 1t5 Intended working condition should be included in the
tneasurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed asset5 le5S their residual value over their
estimated useful lives, Ljsing the straight-line method.
Depreciation is provided on the following bases..
Freehold property - NIA
Fixtures and littingg - 15%
Computer equipment - 20%
Stocks
stoc￿ are valued at the lower of cost and net realisable value, after rnaking due allowance for obsolete and
slow Moving items.
Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are fund5 which are to be used in accordance with specific restrictions imposed by donor5 or
which have been raised by the Charity for particular purposes. The costs of raising and administering such
funds are charged against the Specific fund. The aim and use of each restricted fund 15 set out in the notes to
the financial statement%.
Investmènt5
Fixed asset investmenLS are a form of financial instrument and are initially recognised at their transaction
cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured
reliably in which case it is measured at cost less ifflpairmenl. Investment gain5 and Losses, whether reali5ed
or unrealised, are combined and presented a5 'Gainsl (Losses) on investments, in Lhe Statement of financial
activities.
Investments in subsidiaries are valued at cost less provision for impairtnent.
Debtor5
Trade and other debtors are recognised at the settlement amount after any trade di5COLtnL offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and in hand Includes cash and short-term highly liquid investments with a short maturity of
three months or less frorn the date of acquisition or opening of the deposit or similar account.
Liabilities and Provision5
Liabilitie5 are recognised when there is an obligation at the Balance Sheet date a5 a result of a past event, it
is probable that a Iransfer of economic benefit will be required in settlement, and the atnount of the
settlement can be estlmated rellably.
Liabilitie5 are recogni5ed at the atllount that the Charity anticipates it wll pay to Settle the debt or the
amount it has received a% advanced paytnent5 for the good5 or service5 It must prowde.
Paqe 21
continued...

Brit15h Hed ho
Preservation Societ
Notes to the Financial Statement5 - Continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Inve5tment5
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effect of the time value of money 15 material, the provision 15 based on the present value of th95e atnounts.
discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the
discount is recognised in the Statement of financial activities as a finance cost.
Finantial Instruments
The Charity only ha5 financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are Initially recogni5ed at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are 5ub5equently measured at
amortised cost using the effective interest method.
Pensions
The Charity operates a defined contrlbution pension scheme and the pensitsTTr charge represents the amounts
payable by the Charity to the fund Tn respect of the year.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
EstirnaLes and judgements are continually evalLJaled and are based on historical experience and other
factors, includinq expectations of future events that are believed to be reasonable under the
circumstances.
CritFcal accounting e5timate5 and a55umptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and
assumptions will. by definition, seldom equal the related actual results.
DONATIONS AND LEGACIES
31.3.24
31.3.23
Membership income
Donations
Legacies
Sundry income
62,667
235,047
206,957
12,339
64.360
203,450
597,409
11,412
517,010
876,631
INVESTMENT INCOME
31.3.24
31.3.23
DerK)Sit account interest
94,102
32.291
Page 22
ontinued...

British Hed eho
Preservation Societ
Notes to the Financial Statements continued
for the Year Ended 31 March 2024
RAISING FUNDS
Raising donations and legacie5
31.3.24
31. 3.23
Staff costs
Advertising
Newsletter
PromDtion5
Press CLtrttings
Website costs
Training Fee5
8,211
2,500
5,284
9,243
5,301
3,060
6,232
2,076
13,096
5,967
1,837
1,793
440
33,599
31,441
Other trading activities
31.3.24
31.3.23
Opening stock
Closing stock
7,635
114,6801
17,6351
17,0451
17,6351
Aggregate amount5
26.554
23,806
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
Isee note
81
Direct
C05ts15ee
note 71
Support
costs 15ee
note 91
Totals
Hedgehog Conservation Work
208,473
191,679
83,887
484,039
Page 23
continued...

British Hed ho
Pre5ervatTron Societ
Notes to the Financial Statements continued
for the Year Ended 31 March 2024
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.24
31.3.23
Staff costs
Telephone
Postage and stationery
Sundrie5
Printing
Donations and grants to carers
Other support cosL5
Travel costs
Conferences
Vale Course
Other Project Costs
115,641
1,761
19.106
1,252
12,328
2,191
2,447
547
824
13,160
39,216
89,244
1,665
20.918
1,335
17,769
2,316
3,249
705
12,620
208,473
149,821
GRANTS PAYABLE
31.3.24
31.3.23
Hedgehog Conservation Work
191,679
218,745
The total grants paid to institutions duTing the year was a5 follow5..
31.3.24
31.3.23
Hedgehog Friendly CampLJS
ZSL - London Hog Watch
Hedgehog street Project
Microbiome5 StLJdy
43,685
69,678
70,566
54,405
62,645
40,567
35,000
26,128
Microplastics Study
Bracknell Forest Council
5,250
2,51J)
Hartpury University
191,679
218,745
Page 24
continued..

British Hed eho Preservation Societ
Note5 to the Financial Statetnents - continued
for the Year Ended 31 March 2024
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
Hedgehog Conservation Work
67,830
1,465
14,592
83,887
Support costs, included in the above, are a5 follows-
Management
31.3.24
Hedgehog
Conservation
Work
31.3.23
Toial
activities
Wages
Social security
Pensions
Insurance
Light and heat
Repairs
Depreciatlon of tangible and heritage assets
41,428
2,433
5.056
1,967
8,001
8,162
783
32,111
1,073
3,945
2,216
14,479
5,743
890
67,830
60,457
Finance
31.3.24
Hedgehog
Conservation
Work
31.3.23
Ttstal
activitie5
Bank charges
1,465
1,406
Governance c05t5
31.3.24
Hedgehog
Conservation
Work
31.3.23
Total
Auditors. remuneration
Consultancy
Trustees expenses
12.277
13.856
2,950
5,358
2,315
14.592
22,164
Page 25
continued...

British Hed ho Preservation Societ
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
10.
NET INCOME/IEXPENDITUREI
Net incomel lexpenditurel 15 stated after chargingllcreditingl..
31.3.24
31.3.23
o description
Depreciation owned asset5
12,277
783
13,856
890
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year
en(Sed 31 March 2023.
Trustees. expenses
DLJring the year ended 31 March 2024, expen5e5 totalling £2,315 were reimbursed to 4 Tru5tee5 12023 . £5,358
to 5 TrLJSteesl. The expenses related to meeting costs.
STAFF COSTS
31.3.24
31.3.23
Wage5 and salarie5
Social security costs
Other pension costs
146,024
8,688
18,057
114,683
3,832
14,090
172,769
132,605
In the year the key managernent of the charity received benefits lincluding employer contributTons and
employer national insurance contributions) of £66,151 12023.. L61,0981.
The average monthly number of employees during the year was as follows..
31.3.24
31.3.23
Full time stsff
Part time staff
No employee5 received etllolutnent5 in excess of £60,000.
Page 26
continued...

British Hed eho Preservation Societ
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13.
COMPAPATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
onations and legacies
876,631
876,631
Investment income
32,291
32,291
Total
908,922
908,922
EXPENDITURE ON
Raising funds
23,806
23,806
Charitable activities
Hedgehog Conservation Work
452,593
452,593
Other
Total
477.580
477,580
NET INCOME
431.342
431,342
RECONCILIATION OF FVNDS
Total funds brought forward
2,382,973
54,964
2.437.937
TOTAL FUNDS CARRIED FORWARD
2,814,315
54,964
2,869,279
14.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Computer
equipment
Totals
COST
At 1 April 2023
Additions
188,000
475
7,533
630
196,008
630
At 31 March 2024
188,000
475
8,163
196,638
DEPRECIATION
At 1 April 2023
Charge for year
475
5,732
783
6,207
783
At 31 March 2024
475
6,515
6,990
BOOKVALUE
At 31 March 2024
188,000
1,648
189,648
At 31 March 2023
188,000
1,801
189.801
Page 27
continued...

British Hed eho
Preservation Societ
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
FIXED ASSET INVESTMENTS
Sha￿s in
group
undertakings
MARKET VALUE
At 1 April 2023 and 31 March 2024
15,000
NET BOOK VALUE
At 31 March 2024
15,000
At 31 March 2023
15,000
There were no investment as5els outside the UK.
The charity has a wholly owned trading subsidiary, British Hedgehogs Preservation Society Trading Ltd
1034078461, which is incorporated in the Untied Kingdom. The company gift5 Its profit5 to the charity.
sumtnary of trading re5uIt5 IS Shown below.
2024
2023
Turnover
Cost of sales
75,487
141,8041
89,328
154,6941
Gr055 Profit
33,683
34,634
Admin expenses
136,2721
137,871
Other operating income
Operating profTt
12.5891
13,2371
Interest receivable and similar income
Profit before tax
12,5761
13.2351
Net assets
14,098
16,674
STOCKS
31.3.24
31.3.23
Stocks
14,680
7,635
Page 28
continued...

Brit15h Hed ho
Preservation Societ
Note5 to the Financial Statements - continued
for the Year Ended 31 March 2024
DEBTORS- AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Arnounts owed to group undcrtakings
Prepayment5 and accrued incotne
4,575
11,546
3,819
3,083
16,357
12,913
19,940
32,353
CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Accrued expenses
5,174
16.557
11,766
18.615
21,731
30.381
MOVEMENT IN FUNDS
Net
movetnent
in fund5
At
31.3.24
At 1.4.23
Unrèstrictèd funds
General fund
2,814,315
100,519
2,914,834
Restrieted funds
Restricted Funds
54,964
54,964
TOTAL FUNDS
2,869,279
100,519
2,969,798
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in fund5
Unrestricted fund5
General fund
611,112
1510,5931
100,519
TOTAL FUNDS
611,112
1510,5931
100,519
Page 29
continued..-

British Hed ho
Preservation Societ
Notes to the Financial Statements continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS- continued
Cornparatives for movement in fund5
Net
movetllent
in funds
At
31.3.23
At 1.4.22
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
Comparative net movetllent in fLJnd5, included in the above are as follows:
Incomin
resources
Resource5
expended
Movement
in funds
Unrestricted funds
General fund
908,922
1477,5801
431.342
TOTAL FUNDS
908,922
1477, 5801
431,342
Unrestrlcted Funds these funds are held for the day to day running and operations of the Charity.
Restricted Funds
these are held in respect of the Ui5t Hedgehog Rescue. an operation to relocate
hedgehogs safely from the island of Uist to the Scottish mainland. Thi5 15 a Special project to stop the culling
of Hedgehogs, the money was raised specifically for that purpose',however. hedoehog culling is not currently
an issue in the area. This fund is held 7n-ca5e the culling starts again., hence, no movement on the fund for
the current pe￿0d.
20.
EMPLOYEE BENEFIT OBLIGATIONS
The charity operate5 a defined contributions pension scheme. The assets of the scheme are held separately
from those of the charity in an independently adtninistered fund. The pension cost charge represents
contributioris payable by the charity to the fund and amounted to 118,056 12023= £14,0901. Contributions
totalling £nil 12023.. £nill were payable to the fund at the balance Sheet date.
Page 30
continued...

British Hed eho Preservation Societ
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
21.
RELATED PARTY DISCLOSURES
British Hedgehog Preservation Society Trading Limited is a wholly owned subsidiary of the charity.
During the year the charity has operated an intercompany account with its subsidiary, at the end of the year
British Hedgehog Preservation Society Trading Limited owed the charity £11,546 12023.. owed the charity
£16,357).
During the year the subsidiary received income of £69,41712023.. [61,0001 on behalf of the charrity which was
rechaTged through the intercompany account. The charity incurred expenditure of £1,539 12023- £1,180) on
behalf of its subsidiary which was a150 recharged through the intercompany account.
In addition the charity recharged £23,081 12023.. C23,7411 of wage5 incurred to the subsidiary to reflect the
element of the ernployees work relating to that company.
During the year the charity received a donation from its trading company of £nil 12013.. É10,5691.
Page 31