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2025-12-29-accounts

Company registration number 09660823 (England and Wales)

Charity registration number 1165941 (England and Wales)

WILD WELFARE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 DECEMBER 2025

WILD WELFARE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr D Jones
T Cracknell
M Hunt
P Bosso
Dr A Grajal
K Pillai
Dr S Sherwen (Appointed 30 January 2025)
Dr J Judge (Appointed 27 January 2025)
Dr S Hering-Hagenback (Appointed 1 April 2025)
S Lawless (Appointed 25 February 2026)
L Sproston (Appointed 25 February 2026)
Secretary S Marsh
Country of incorporation United Kingdom 09660823
(England and Wales)
Charity registration England and Wales 1165941
Registered office Ground Floor
1 - 7 Station Road
Crawley
West Sussex
RH10 1HT
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

WILD WELFARE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16

WILD WELFARE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 29 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 29 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

Our Mission is to end the suffering of captive wild animals around the world, by uniting the world’s leading animal welfare organisations and captive wildlife facilities in providing expert, practical and sustainable solutions to improve animal welfare. This mission is supported through the actions of our strategic objectives:

Public benefit

All charities in England and Wales must have charitable aims that are based on providing public benefit and comply with section 4 of the Charities Act 2011. The trustees have regard to the Charity Commission's guidance on public benefit. Wild Welfare's founder identified that the charities aim was to unite the leading zoos and animal welfare NGOs to improve wild captive animal welfare and end the suffering of captive wild animals around the world, ensuring full and sustainable protection is given to all animals in human care.

The organisation's activities benefit the public in the following manner:

Strategic Charitable Objectives and Activities

Charitable activities

Wild Welfare is a voice of authority in captive wild animal welfare. We were established to address the issue of poor captive wild animal welfare, in facilities such as zoos, aquariums, sanctuaries, and rescue centres, in a practical and strategic manner, recognising that a comprehensive plan is required to secure long-term solutions.

Wild Welfare has six strategic aims that feed into our mission:

(1) Developing Networks for Animals

(2) Improve Public Understanding

(3) Advancing Legislation

(4) Empowering Resources

(5) Training For Change

(6) Free Living Animal Welfare

Wild Welfare carries out fundamental activities and services to achieve our goals, and consequently our institutional mission. These activities and services are at the core of all Wild Welfare outputs. They are separated into five areas: Direct Institutional Support; Community Action; Policy & Resource Development; Partnership Networks; and Public Awareness.

page 1

WILD WELFARE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

Financial review

Where possible, we are prioritising unrestricted income to support charitable growth. However, as foundations and trusts often favour supporting projects through a restricted approach, we have also created a portfolio of budgeted 1–3-year programmes that Wild Welfare will be carrying out.

During the last financial year, we continued to support our legacy package and a membership scheme, as well as continuing to promote events which our supporters undertake, and ran targeted appeals. By promoting our projects and creating relevant content on various online platforms we have seen an increase in public donations. We signed up with the Fundraising Regulator and are guided by our ethical fundraising policy.

We continue to use and have diversified our online options to capture information for repeat donations and utilising our social media comms to encourage interest in our supporters to become regular donors to Wild Welfare.

In 2022 a new organisation, Wild Welfare US, was regcognised as a non-profit organisation in the US. This is a separately governed NGO but has adopted Wild Welfare’s mission, vision, philosophies, and charitable goals. The formation of Wild Welfare (US) is to allow both organisations to fundraise more effectively and develop projects and programmes linked to relevant regions and countries. We will work in collaboration with the same strategic goals.

Total incoming resources for the period was £282,738 (2024 - £292,968)

Total expenditure was £243,327 (2024 - £221,145) with total reserves standing at £398,446 (2024 - £359,035) as at 29 December 2025 of which £370,457 (2024 - £327,179) is unrestricted.

It is the policy of Wild Welfare to maintain a level of unrestricted funds, which are free reserves of the charity, at a level sufficient to fund the charity in the event of a sharp fall in incoming resources. The trustees believe this fund should allow for a minimum of six months of operating costs. The trustees are aware that the reserves are over the level set out in the charities policy, this has been due to philanthropic donations which have been placed in a savings account to support growth of the charity as well as used as reserves.

Future plans

Structure, governance and management

Governing document

Wild Welfare is a registered charity and a limited company by guarantee. It is controlled by its governing document, which is it’s Memorandum and Articles of Association dated 29 June 2015, as amended on 26 February 2016, 18 November 2020 and 24 March 2021.

page 2

WILD WELFARE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr H Bacon (Resigned 31 December 2024)
Dr M Penning (Resigned 31 December 2024)
K Yamazaki (Resigned 31 December 2024)
Dr D Jones
T Cracknell
M Hunt
K Vehrs (Resigned 1 January 2026)
P Bosso
Dr A Grajal
Dr J Mann (Resigned 7 July 2025)
K Pillai
Dr S Sherwen (Appointed 30 January 2025)
Dr J Judge (Appointed 27 January 2025)
Dr S Hering-Hagenback (Appointed 1 April 2025)
S Lawless (Appointed 25 February 2026)
L Sproston (Appointed 25 February 2026)

Recruitment and appointment of new trustees

The trustees/directors are appointed at the annual general meeting or during the year at trustees' meetings. None of the trustees has any beneficial interest in the company. All the members of the company guarantee to contribute £10 in the event of the charity winding up.

Organisational structure

Wild Welfare is made up of a Chair, Director of Field Operations, UK Director, Animal Welfare Field Manager, Communications Manager, Fundraising Manager, and specialist consultants. The board of trustees reviews the performance of the charity and supports decisions on its governance and strategic direction. The board is supported by Management Directors who provide quarterly and end of year reports on project achievements. The Management Directors also provide evidence of risk mitigation analysis on all aspects of the charity's activities. The board ensures that all governance, finances, and practices are robust and geared towards the charity to meet its objectives.

Induction and training of new trustees

All new trustees recruited are provided with the following information:

a) Wild Welfare 5-year strategy b) Wild Welfare fundraising strategy c) Project plans d) Board minutes e) Financial reports

Key management remuneration

The Charity has full-time and part-time employees, and salaries are set based on market rates and reviewed annually.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

page 3

WILD WELFARE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

The trustees' report was approved by the Board of Trustees.

.............................. Dr D Jones Trustee 15th June 2026 Dated: .........................

page 4

WILD WELFARE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WILD WELFARE

I report to the trustees on my examination of the financial statements of Wild Welfare (the charity) for the year ended 29 December 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................15 June 2026

page 5

WILD WELFARE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 29 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and grants
3
239,906
30,788
Investments
4
12,044
-
Total income
251,950
30,788
Expenditure on:
Charitable activities
5
208,672
34,655
Total expenditure
208,672
34,655
Net income/(expenditure)
43,278
(3,867)
Transfers between funds
-
-
Net movement in funds
8
43,278
(3,867)
Reconciliation of funds:
Fund balances at 30 December
2024
327,179
31,856
Fund balances at 29 December
2025
370,457
27,989		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
270,694
261,164
26,485
12,044
5,319
-
282,738
266,483
26,485
243,327
170,515
50,630
243,327
170,515
50,630
39,411
95,968
(24,145)
-
(25,109)
25,109
39,411
70,859
964
359,035
256,320
30,892
398,446
327,179
31,856		 Total
2024
£
287,649
5,319
292,968
221,145
221,145
71,823
-
71,823
287,212
359,035

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 6

WILD WELFARE

BALANCE SHEET

AS AT 29 DECEMBER 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2025
£
164
401,440
401,604
(3,689)		 £
531
397,915
398,446
27,989
370,457
398,446		 2024
£
230
362,335
362,565
(3,530)		 £
-
359,035
359,035
31,856
327,179
359,035

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 29 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

15th June 2026

The financial statements were approved by the trustees on .........................

..............................

Dr D Jones Trustee

page 7

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 DECEMBER 2025

1 Accounting policies

Charity information

Wild Welfare is a private company limited by guarantee incorporated in England and Wales. The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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

1.4 Income

All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive the income, and the amount can be measured with reasonable accuracy.

Voluntary income is received by way of donations and gifts and is included in full when receivable.

Grants receivable are credited to the statement of financial activities at the earlier of when they are received, or at the point the charity becomes entitled to them.

Investment income is included in the year in which it is receivable which is when the charity becomes entitled to the resource.

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

page 8

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

1 Accounting policies

(Continued)

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries, as well as costs relating to the trustees' visits to monitor and evaluate the projects. The trustees have identified one charitable activity.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs which support the charity's activities. These have been allocated in proportion to the direct costs.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.9 Financial instruments

The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Creditors

Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

1.10 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.11 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

1.12 Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

page 9

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There were no key judgments of estimates during the financial year.

3 Income from donations and grants

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and grants 239,906 30,788 270,694 261,164 26,485 287,649

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 12,044 5,319

page 10

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 DECEMBER 2025

5 Expenditure on charitable activities

Direct costs
Staff costs
Staff training
Postage and stationery
Advertising
E-Learning expenses
Travel
Fundraising
Consulting
Sundry
SEAZA Expenses
Brazil project activities
Japan project activities
Sabah project activities
Vietnam project activities
Other charitable expenditure
Grant funding of activities (see note 6)
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds
6
Grants payable
Grants to institutions:
Civet Project		 Animal
Welfare
2025
£
112,538
1,893
11
173
2,140
-
6,385
51,326
497
-
-
16,401
4,957
-
22,237
218,558
20,000
18
4,751
243,327
208,672
34,655
243,327
Animal
Welfare
2025
£
20,000		 Animal
Welfare
2024
£
116,722
3,276
9
339
12,704
13,770
1,886
28,408
721
9,950
1,477
1,670
324
3,271
11,204
205,731
9,972
-
5,442
221,145
170,515
50,630
221,145
Animal
Welfare
2024
£
9,972

page 11

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 DECEMBER 2025

7 Support costs allocated to activities

Depreciation
Governance costs
Analysed between:
Animal Welfare
Governance costs comprise:
Independent examination fees
Accountancy
Bank charges
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets		 2025
£
18
4,751
4,769
4,769
2025
£
2,377
2,210
164
4,751
2025
£
2,377
18		 2024
£
-
5,442
5,442
5,442
2024
£
2,481
2,642
319
5,442
2024
£
2,481
-

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
4 4

page 12

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 DECEMBER 2025

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
107,853
109,455
2,198
4,783
2,487
2,484
112,538
116,722		 (Continued)
2025
2024
£
£
107,853
109,455
2,198
4,783
2,487
2,484
112,538
116,722
116,722

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The trustees deem there to be three key management personnel, all of whom are employees. The total benefits paid to key management personnel are as follows:

2025 2024
£ £
Aggregate compensation 112,538 81,050

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

12 Tangible fixed assets
Computers
£
Cost
Additions 549
At 29 December 2025 549
Depreciation and impairment
Depreciation charged in the year 18
At 29 December 2025 18
Carrying amount
At 29 December 2025 531
13 Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments 164 230

page 13

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 DECEMBER 2025

14
Creditors: amounts falling due within one year
Other creditors
Accruals
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
959
2,730
3,689
2025
£
2,487		 2024
£
838
2,692
3,530
2024
£
2,484

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 30 December Incoming Resources TransfersAt 29 December TransfersAt 29 December
2024 resources expended 2025
£ £ £ £ £
Animal Welfare Japan 6,176 15,000 (20,924) - 252
Mandai Nature 7,787 8,778 (8,772) - 7,793
Welfare Research 13,218 - - - 13,218
Sabah Restricted 4,675 7,010 (4,959) - 6,726
31,856 30,788 (34,655) - 27,989
Previous year: At 30 December Incoming Resources TransfersAt 29 December
2023 resources expended 2024
£ £ £ £ £
Animal Welfare Japan 8,637 - (2,461) - 6,176
Mandai Nature 17,737 - (9,950) - 7,787
Welfare Research 4,518 8,700 - - 13,218
TES Restricted - 12,785 (37,894) 25,109 -
Sabah Restricted - 5,000 (325) - 4,675
30,892 26,485 (50,630) 25,109 31,856

page 14

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 DECEMBER 2025

16 Restricted funds

(Continued)

The Animal Welfare Japan fund represents funds for Wild Welfare's work pertaining to developing institutional and NGO animal welfare capacity and the provision of animal welfare training activities in Japan. This supports ongoing involvement in changes to animal welfare legislation.

The Welfare research fund is allocated to support and contribute towards these activities to further both Wild Welfare and funding partners goal to end the suffering of wild animals within the captive, entertainment, trade and tourism industries.

The grant from Mandai Nature is to support Wild Welfare in developing and delivering our animal welfare audits and auditor training for zoo and aquarium associations in Southeast Asia. The training is to assist regional zoo and aquarium associations, such as Southeast Asian Association of Zoos and Aquariums (SEAZA), to develop and administrate a certification system to its members in relation to improving animal welfare standards across the membership. This will improve the welfare standards of many thousands of animals held in captivity in those countries and regions.

The Sabah Restricted Fund represent funds to help improve the care and welfare of the animals held at the Lok Kawi Wildlife Park, particularly, sun bears, tigers, orangutans, gibbons, binturongs, parrots, hornbills, otters, and deer. Wild Welfare US is now managing the elephant project and Wild Welfare is managing the project focusing on the other animals at the zoo.

The Grant from the Tennessee Elephant Sanctuary (TES) is to support the employment and training of staff to improve the husbandry standards and animal welfare of elephants held in facilities in Sahab, Malaysia. The grant is also to facilitate the ongoing improvements and redesign of the current facilities in improve elephant welfare.

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 30 December At 30 December Incoming Resources TransfersAt 29 December TransfersAt 29 December
2024 resources expended 2025
£ £ £ £ £
General funds 327,179 251,950 (208,672) - 370,457
Previous year: At 30 December Incoming Resources TransfersAt 29 December
2023 resources expended 2024
£ £ £ £ £
General funds 256,320 266,483 (170,515) (25,109) 327,179
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 29 December 2025:
Tangible assets 531 - 531
Current assets/(liabilities) 369,926 27,989 397,915
370,457 27,989 398,446

18 Analysis of net assets between funds

page 15

WILD WELFARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 29 DECEMBER 2025

18 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 29 December 2024:
Current assets/(liabilities) 327,179 31,856 359,035
327,179 31,856 359,035

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - None).

20 Charitable company constitution

Wild Welfare is a company limited by guarantee. The maximum contribution, in the event of a winding up, is £10 per member.

page 16