## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**|**Prickles & Paws Hedgehog Rescue**|
|---|---|
|||
||31/03/2023
**Charity no**
**(if any)**
1174597|
|||
||1-18|
||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31/03/2023**.|
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
- _Please delete the words in the brackets if they do not apply._
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Date:**||
|---|---|---|
|||03/05/2023|
||||
||Claire forth||
||||
||Chartered Management Accountant (ACMA) and Chartered Tax Adviser
(CTA)||
||||
||8 Higher Lavorrick, Mevagissey, Cornwall, PL26 6TB||
||||
**Oct 2018**
1
**IER**
## **Prickles & Paws Accounts 31st March 2023 Independantly Examined**
|**Income**
Donations
Gift Aid
Grants
Legacies
Sales
Fundraising
Bank Interest
**Expenditure**
Cost of Goods sold
Wages & Employer Costs
Veterinary & Care Costs
Feed & Cleaning
Waste Disoposal
Advertising
Bank Charges
Insurances
Light & Heat
Office & General Admin
Other
PPE
Printing/postage/staionery
Professional Fees
Rent
Repairs and Renewals
Software
Training
Vehicle Costs
Volunteer Expenses
Depreciation
Surplus/(deficit)
**Cash**
**Opening Balances**
Cash on hand
PayPal
PRICKLES & PAWS HEDGEHOG RESCUE R/C (0300)
PRICKLES & PAWS HEDGEHOG RESCUE R/C (1650)
**Total Opening**
Add Income
Less Expenditure
Add back depreciation
Prepayments /Accruals
Balance Sheet expenditure
**Closing Cash**
**Actual Closing Balances**
Cash on hand
PayPal
PRICKLES & PAWS HEDGEHOG RESCUE R/C (0300)
PRICKLES & PAWS HEDGEHOG RESCUE R/C (1650)
**Total Closing**|2023
37,961
2,972
12,900
34,855
9,729
14,805
123
**113,345**
2,675
50,765
4,970
2,562
4,100
265
561
528
568
408
0
53
773
3,856
50
457
95
0
1,302
220
1,896
**76,104**
**37,241**
4
844
2,574
68,819
**72,241**
113,345
-76,104
1,896
-1,672
-6,230
**103,475**
2,022
796
4,386
96,271
**103,475**|2022
50,843
4,869
1,750
0
9,549
5,033
18
**72,062**
3,146
49,369
7,074
2,624
3,606
100
858
360
230
369
952
194
1,081
735
50
2,486
701
258
879
205
1,875
**77,152**
**-5,090**
1,025
1,638
16,870
57,624
**77,156**
72,062
-77,152
1,875
0
-1,700
**72,241**
4
844
2,574
68,819
**72,241**|
|---|---|---|
**----- Start of picture text -----**
Prickles & Paws Hedgehog Rescue Charity No
(if any) 1174597
Annual accounts for the period
Period end
Period start date 01/04/2022 To date 31/03/2023
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
72,816
-
-
72,816
50,843
17,968
12,900
-
30,868
11,652
9,539
-
-
9,539
9,549
-
-
-
-
122
-
-
122
18
-
-
-
-
-|
|---|---|
||100,445
12,900
-
113,345
72,062|
||2,939
-
-
2,939
3,246
73,164
-
-
73,164
73,906
-
-
-
-
-
-
-
-
-
-|
||76,104
-
-
76,104
77,152|
|||
||24,341
12,900
-
37,241
5,090
-|
||-
-
-
-
-|
||24,341
12,900
-
37,241
5,090
-|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||24,341
12,900
-
37,241
5,090
-|
||79,739
-
-
79,739
84,829|
||104,080
12,900
-
116,980
79,739|
|||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
11,833
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
11,833
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
7,498
-
-|
|||11,833|-|-
11,833|7,498|
|||-
1,973
-
90,575|-
-
-
12,900|-
-
- 1,973
-
-
-
103,475||
||||||-
-
-
72,241|
|||92,547|12,900|-
105,447|72,241|
||||||-|
|||300|-|- 300||
|||||||
|||92,247|12,900|-
105,147|72,241|
|||||||
|||104,080|12,900|**-**
116,980|79,739|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||104,080|12,900|-
116,980|79,739|
|||-
104,080|12,900|-
12,900
- 104,080
-||
||||||-
-
79,739|
|||104,080|12,900|-
116,980|79,739|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
08/05/2023
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Yes
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Currently in surplus with core fundraising activities and**_ the conclusion that the charity is a going _**trading activities being consistent.**_ concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
**----- End of picture text -----**
## _**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|
|* -Tick as appropriate|
|---|---|---|
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
08/05/2023
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 37,961 - - 37,961 50,843
and legacies: Gift Aid 2,972 - - 2,972 4,869
Legacies 34,855 - - 34,855 -
General grants provided by government/other
charities - 12,900 - 12,900 1,750
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 75,788 12,900 - 88,688 57,462
Charitable Online Fundraising & other fundraising events
activities: 14,996 - - 14,996 5,033
- - - - -
- - - - -
Other - - - - -
Total 14,996 - - 14,996 5,033
Other trading Sales on goods sold
activities: 9,539 - - 9,539 9,549
- - - - -
- - - - -
Other - - - - -
Total 9,539 - - 9,539 9,549
Income from Interest income 122 - - 122 18
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 122 - - 122 18
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 100,445 12,900 - 113,345 72,062
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
08/05/2023
7
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 265 - - 265 100 - - 100
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- 1,750 - 1,750 -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities 2,675 - - 2,675 3,146 3,146
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 2,939 1,750 - 4,689 3,246 - - 3,246
Expenditure on charitable activities:
Wages 50,765 - - 50,765 49,369 - - 49,369
Verterinary & Feed costs 11,633 - - 11,633 13,304 - - 13,304
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 62,398 - - 62,398 62,673 - - 62,673
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Overheads 7,121 - - 7,121 9,358 - - 9,358
Depreciation 1,896 - - 1,896 1,875 - - 1,875
- - - - - - - -
- - - - - - - -
Total other expenditure 9,016 - - 9,016 11,233 - - 11,233
TOTAL EXPENDITURE 74,354 1,750 - 76,104 77,152 - - 77,152
**----- End of picture text -----**
CC17a (Excel)
08/05/2023
8
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
300 -
- -
- -
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
**----- Start of picture text -----**
11.1 Staff Costs
This year Last year
£ £
Salaries and wages 50,765 49,369
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs 50,765 49,369
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
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## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities 3 3
Governance - -
Other - -
Total 3 3
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**This year Last year This year Last year**
|**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**||**Total**
**£**|
|At the beginning of the year|||-|-|6,500||4,791|11,291|
|Additions|||-|-|-||1,980|1,980|
|Revaluations|||-|-|-||-|-|
|Disposals|||-|-|-||-|-|
|Transfers *|||-|-|-||-|-|
|At end of the year|||-|-|6,500||6,771|13,271|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or**RB**|SL or**RB**||SL or**RB**|
||**** Rate**||||20%|20%||20%|
||||||||||
|At beginning of the year|||-|-|2,340||1,453|3,793|
|Disposals|||-|-|-||-|-|
|Depreciation|||-|-|832||1,063|1,895|
|Impairment|||-|-|-||-|-|
|Transfers*|||-|-|-||-|-|
|At end of the year|||-|-|3,172||2,516|5,688|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|-|4,160||3,338|7,498|
|Net book value at the end of the year|||-|-|3,328||4,255|7,583|
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08/05/2023
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**This year**
**Last year**
- -
**This year**
**Last year**
**£**
**£**
- -
- -|
|---|---|
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
1,972.5 -
1,972.5 -
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
**Trade debtors Prepayments and accrued income Other debtors**
|**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -
|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
- -
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
300 -
**Taxation and social security**
- -
**Other creditors**
- -
**Total**
300
-
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
300 -
- -
- -
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
|---|---|---|
||300
-|- -|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
CC17a (Excel)
08/05/2023
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
103,475
72,241
-
-|
|---|---|
||103,475
72,241|
CC17a (Excel)
08/05/2023
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
See Reward R Towards the build of the new premises - 10,000 - - - 10,000
Lord Barnaby Foundation R Towards the build of the new premises - 2,000 - - - 2,000
Micha Chamberlayne R Towards the build of the new premises - 400 - - - 400
Persula Foundation Towards the build of the new premises - 500 - - - 500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 12,900 - - - 12,900
**----- End of picture text -----**
CC17a (Excel)
08/05/2023
18
## **Report of the Trustees**
## **For the year ended March 31[st] 2023**
The Trustees of Prickles and Paws Hedgehog Rescue are pleased to present this report along with the financial statement of the charity for the year ended March 31[st] 2023.
**Legal / Administrative Details**
**For the year ended 31[st] March 2023**
## **Principal address and registered office**
55 Chynowen Parc Cubert Newquay Cornwall TR8 5HD
## **Trustees**
- Mr David Hudson (Chair)
- Mr Craig Hampton-Stone (Vice chair)
- Mrs Diane South
- Mr Aarron Dingle
- Mrs Sammy Thompson
- Ms Emma Stevenson (stepped down Oct 2022)
- Ms Kristy Gouldsmith
- Ms Emma Miller (stepped down July 2022)
## **Patrons**
- **Hannah Stitfall** : A wildlife presenter/producer for BBC Earth, digital presenter on BBC Springwatch and a
- wildlife filmmaker.
- **Philip Witte:** A specialist orthopaedic veterinary surgeon who is widely published and has an interest in wildlife.
- **Dr. Kelly Moyes:** Senior Lecturer at the University of Exeter. Her research and professional career has focused on British ecology, conservation and natural history.
- **Lucie Donlan:** a local surfer, model and TV celebrity after featuring on the show Love Island. As a social influencer Lucie is helping raise awareness around the decline of hedgehogs and ways to combat this.
- **Sam Corfield:** ‘The Hairy Horticulturalist’, author and horticulturalist.
## **Independent Examiner**
Claire Forth, Forth Accountancy
## **Bank**
The Co-operative Bank
## **Legal Status**
Charity Registration Number 1174597
Established as a Charitable Incorporated Organisation September 12[th] 2017.
**Structure, Governance and Management**
## **Governing Document**
Prickles and Paws Hedgehog Rescue is a Charitable Incorporated Organisation (CIO), registered charity number 1174597, which was constituted on September 12[th] 2017.
## **Governance**
The Charity is governed by the trustees who hold quarterly meetings, or more if necessary. Additional trustees can be appointed following agreement of all trustees at a meeting and are carefully selected according to the skill set that is needed within the trustees in order to ensure efficient running of the charity and the ability to move the charity forward. Additional skills have been added with the appointment of three non-executive directors with expertise in: marketing and social media, human resources and IT.
The responsibilities of a trustee are made clear and regularly discussed at meetings. Trustees are signposted to the charity commission website for information and all have been given a copy of the Charity Commission guidance ‘The essential trustee’. Relevant courses are attended when possible. New trustees are given access to the Charity’s governing document, policies and the previous years’ worth of meeting minutes. The charity is also registered with the Fundraising Regulator to demonstrate we are committed to high fundraising standards and follow best practice, ensuring confidence for our donors.
## **Risk Management**
A risk management policy is in place and is a standing item on each agenda. The trustees are aware of the risks and are satisfied that measures are continually being put in place to mitigate these.
## **Organisation**
The trustees oversee the financial affairs and management of the charity; the day to day running of the charity is left to Diane South, assisted by Kathryn South, Animal Care and Operations Manager.
## **Aims and objectives**
- 1) For the benefit of the public to further the conservation and preservation of the hedgehog species in Cornwall and the South-west of England.
- 2) For the benefit of the public to relieve the suffering and distress of hedgehogs in need of care and attention by a providing rescue, care and rehabilitation service for sick, injured, or orphaned hedgehogs with the aim of releasing such hedgehogs back into the wild wherever possible.
- 3) To advance the education of the public in the study of hedgehogs. This includes the care, methods of treatment, conservation and habitat of hedgehogs.
## **Achievements**
2022 was yet another incredibly busy year with 1,287 hedgehogs admitted to the rescue. The area that the rescue covers continues to grow, the geography of Cornwall not making this easy. The relationship of the rescue with veterinary practices across Cornwall and into Devon has developed with a significant proportion of admissions now being admitted from vets. This would not be possible without the group of over 120 volunteer drivers ferrying them to the rescue from all corners of the county. Our heartfelt thanks go out to our dedicated staff and amazing team of care and driver volunteers, without whom we could not continue. The charity has launched its corporate partnership scheme and have welcomed Dales Cornwall and Aspects Holidays, a Cornish holiday letting agency offering a fully managed letting service, as the first corporate sponsors.
**Hedgehog Care:** The ‘hogspital’ was running at or over capacity for the summer, autumn and start of the winter. July 2022 was the busiest month on record for admissions with 214 hedgehogs and hoglets being admitted.
This year alongside our lead vet, following much research, we have rewritten our standard operating procedures and reviewed all our medication protocols, this has led to much less drug usage, shorter stays in the rescue setting and improved survival rates. As our relationship with Cornwall’s vets has grown, we have developed a triage sheet for hedgehog admissions which has been distributed to all vet practices in the county. We offer CPD to vets and vet nurses and have set up a facebook page for veterinary professionals where hedgehogs cases can be discussed and advice sought from our vet and ourselves.
**The Team:** The last year has seen few changes in our core team of 2 full-time staff and one part-time. During the busiest summer and autumn months, a further temporary, part-time member of staff was employed. The number of volunteers involved with the charity continues to grow with over 170 involved with either hedgehog care, driving or our new role of community ambassadors. These ambassadors are our link within communities, sourcing shops/businesses to hold charity pots, collect newspapers and food donations and provide a link to local events and groups.
The trustees would like to extend their thanks to all the staff and volunteers who have worked tirelessly to keep the rescue open and never turn a hedgehog away.
**Education:** This year we took our first work placement students. This proved to be a great success with excellent feedback from the students and something we hope to build on in the future.
Virtual talks using zoom or Microsoft teams continue to be popular and an excellent way for groups to see behind the scenes at the rescue without any stress to the residents and our wildlife garden demonstrates many features that people can incorporate into their own gardens. The success of these has been proven with hedgehogs being admitted to the rescue where a child has attended a talk and was aware when a hedgehog was in distress and needed help.
This year we have attended a select few events with great success, both from a fundraising point of view and an education one. Our slate trail with its educational messages has been loaned out to several events and proved very popular with both children and adults. Loaning out games and equipment for events is increasing and something we hope to build on, particularly in the rescue’s busier months when staff are stretched and unable to attend many events.
Social media continues to be at the heart of our education programme. We use many platforms including Facebook, Instagram, Twitter, TikTok and LinkedIn. Our reach continues to grow across the different platforms. With the help of our patrons, we aim to continue growing this audience and promoting education and conservation messages.
## **Future plans**
The move to a new permanent, purpose-built site has been central to the future plans for the charity, despite the addition of a second shed there is no more room to expand at its current location. A site has now been identified on the Carnaton Estate near Newquay and a 25-year lease secured. After a lengthy process planning permission was finally granted. The site will include two purpose-built buildings which will incorporate: a triage room, nursery, isolation room, rehab rooms, a staff room and classroom as well as an outside covered area with accommodation for those almost ready for release and a maternity area for pregnant and mums with hoglets. A wildlife area will be developed which will feature in educational talks.
The new ‘hogspital’ will enable us to admit many more hedgehogs, with the aim of becoming a centre of excellence for hedgehog care, continuing research on protocols for the rehabilitation of hedgehogs that can be disseminated to other rescues throughout the country, increasing the survival rates of hedgehogs in the rehab setting. Education will become more of a focus with the onsite classroom allowing for small groups to attend the site, a viewing window into one of the rehab rooms allowing sight of the workings of the rescue. The current guest lectures to veterinary nurse courses will be able to take place on site and be far more interactive and engaging.
With more space and more hedgehogs, the number of volunteers and range of volunteering opportunities will greatly increase. Day placements and corporate volunteering will be offered.
## **Financial review**
- Total income for the year was: £113,345
- Expenses for the year including depreciation were: £76,104
- This gives a reported net profit of: £37,241
## **Major sources of income for the year**
- Grants for new hospital build: Persula Foundation, Michael Chamberlayne Charitable Trust, Rowan Bentall Charitable Trust, Stephen Cockburn Charitable Trust, Lord Barnby's Foundation, The Walker 957 Trust, Animal Rescue Foundation, Jean Sainsbury Animal Welfare Trust, Mrs D M France-Hayhurst Foundation, Marchig Animal Welfare Trust, The Beryl Evetts and Robert Luff Animal Welfare Trust, The Betty Phillips Charitable Trust, Susanna Peake Charitable Trust, Audrey Emma Lamb Trust, The David Family Foundation, The Olsen Trust, Albert Van Den Ber Trust, Animal Defence Trust.
- Legacies £34,855
- Donations £37,961
- Grants £12,900
- Fundraising and sales £24,534
- Other Income (Gift Aid etc) £3,095
## **Major expenses for the year**
- Wage Costs £50,765
- Veterinary expense and medical supplies £4,970
- Food, PPE and cleaning materials £6,662
## **Future plans**
- To secure the remaining funding needed to enable the development of the new site.
- To develop the new site and expand provision and volunteer opportunities.
- To further develop our corporate strategy and create further links with local businesses.
- To continue research into improving rehabilitation protocols and success.
## **Reserves policy**
Financial reserves are necessary to support the charity in case of difficulty, such as an increase in veterinary costs or a
drop in the level of donations. The reserves are carefully monitored by the trustees to ensure 3 months running costs
are covered and dissolution funds. At the year-end Prickles and Paws Hedgehog Rescues unrestricted reserves stood at: £90,575 which is comfortably higher than the target reserves figure of £25k.