2022-12-31-accounts - Suffolk Prickles Hedgehog Rescue

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Objectiv	es and		ctiv	iti	es
					SORP reference
Summary	ofthe purposes			of	Para 1.17	To further the conservation and
the charity as set out			in its			preservation of hedgehogs. To advance the
governing	document					education ofthe public in the study and
						care ofhed eho s
Summary activities	ofthe main in relation to those				Para 1.17and 1.19	The charity provides a rescue, care and rehabilitation service for sick, injured or
purposes	for the public					orphaned hedgehogs at three sites in
benefit, in particular,		the				Stonham, Weeley and Colchester, with the
activities,	projects or					aim of releasing the hedgehogs back	into
services identified in		the				the wild wherever possible. Through	talks,
accounts.						training and hands-on events, the charity
						provides opportunities for members ofthe
						public to study hedgehogs and to educate
						them in the care and conservation of
						hed eho s and their habitat.
Statement	confirming				Para 1.18	The trustees have all reviewed the charity
whether the trustees			have			commission's statement on public benefit,
had regard to the guidance						found on the commission's website.
issued by	the Charity
Commission on public
benefit
Additional	information		(optional)
You ma choose to include				further statements		where relevant about:
					SORP reference
Policy on	grant making				Para 1.38	N/A
Policy on	social investment				Para 1.38
including	program related					N/A
investment
						The trustees oversee the day to day
Contribution made by					Para 1.38	running ofthe charity working closely	with
volunteers						volunteers. The charity is run entirely	by
						volunteers and the trustees, who receive
						no remuneration.

					SORp
					reference
						During 2022 the charity accepted 177sick or injured
						hedgehogs for care and were able to save 119of
						them. Ofthese, 118were released back to suitable
Summary ofthe main achievements ofthe					Para 1.20	sites. 9 hoglets were born at the rescue and ofthese 9were released to the wild. All release sites are
charity,	identifying			the		carefully vetted and wherever possible the
difference		the	charity's			hedgehogs are released back to the area in or near
work has made to				the		which they were found. We are very proud ofour
circumstances			of its			release policy and are constantly monitoring
beneficiaries			and any			research being produced in this area in order to
wider benefits			to			ensure we are able to offer the best chance of
society	as a whole.					survival at release for the hedgehogs that were in
						our care. We are not currently able to afford to
						monitor the releases formally but we do so
						informally and all evidence points to success for
						most ofthe hedgehogs released.
Additional		information			o tional
						Many hedgehogs struggled significantly with the hot
						summer in 2022 and despite our previous success
Achievements			against		Para 1.41	in caring for hedgehogs, more than usual died due
objectives		set				to the poor summer conditions. The lack ofwater
						and food played a heavy role in this with many
						hedgehogs coming in to us severely malnourished
						and with heavy internal parasite burdens. Many
						hedgehogs had several different parasite burdens
						with heavily compromised immune systems. We
						also suspect that the lower numbers were due to
						fewer hoglet births and a more difficult survival
						landscape for the hedgehogs in general.
						We have started training our first cohort of hog
						nurse volunteers and we are pleased with their
						progress. Formalising what they are able to do
						enables us to give overall better quality care to the
						hedgehogs that are brought in to us.
						We have also introduced standardised training to
						our volunteer cleaners so that all hedgehogs are
						cleaned daily to a high standard.
						We have introduced a trial system for our young
						volunteers before they are accepted to the rescue
						for volunteering, and a system of monitoring to
						ensure their suitability for working at the rescue and
						track their progress while with us.
						Our educational work at increasing hedgehogs
						awareness has decreased compared to pre-covid
						and has taken time to pick up, but we have worked
						with Suffolk Wildlife Trust to deliver courses and
						have iven talks to local rou s.
						Physical attendance at fundraising events was
Performance			of			difficult in 2022 due to a lack of interest from
fundraising activities a ainstobectivesset					Para 1.41	volunteers and a smaller volunteer team. We

Financ	ial	Review	Review	Review	Review
Review	of	the charity's					Para 1.21	Following the end ofthe pandemic,	the
financial	position			at	the end			charity had a more successful year	in 2022
ofthe period								with an operating surplus ofE2,507
								(compared with a surplus of2626 in	2021
								and a loss ofF361 in 2020.)Total charity
								funds increased in 2022 by E5,990to f20,384due partly to the receipt of
								restricted donations to be used for the hog
								hospital. The charity ended the year	with
								215,882 in the bank, versus E9,736	at the
								end of2021.
Statement		explaining			the		Para 1.22	No reserves were held.
policy for holding				reserves
statin	wh		the	are	held
Amount	of	reserves			held		Para 1.22	N/A
Reasons for holding					zero		Para 1.22	The charity only raises sufficient funds to
reserves								meet its needs and generate a small
								surplus as it employs no staff and has no
								office costs. All funds are used for the care
								ofhed eho s.
Details	offund materially					in	Para 1.24	N/A
deficit
Explanation			of any				Para 1.23	No concerns.
uncertainties			about		the
charity	continuing			as a going
concern

dditional in	formation (optio	nal)
			Donations are solicited	on the charity
The charity's	principal		website. Hedgehog adoptions are sold
sources offunds (including any fundraising)		Para 1.47	through the charity's website. Fundraising events also raise money and increase
			awareness ofthe vulnerabilities of
			hed eho s.
			The principal risk facing	the charity is	that it
A description	ofthe principal		is run by a small number	oftrustees,	all of
risks facing	the charity	Para 1.46	whom are willing to continue in their roles,
			and volunteers who are	all reliable but have
			no obligation to continue	in their roles	as
			they are not paid.

Description	Description		of	of	charity's
trusts:
Type of governing document								Constitution adopted 11th December 2017
How is the		charity					Para 1.25	CIO
constituted?
Trustee	selection methods						Para 1.25	New trustees are appointed by the existing
including	details ofany							trustees at a scheduled trustee meeting.
constitutional				provisions		e.g.		The proposed person is nominated then
election	to	post or name				of		seconded by trustee members and
any person			or		body entitled			appointed by a simple majority for three
to appoint		one			or more			years. After this period the trustee can be
trustees								re-elected ifthe are willin .
Additional		information				o tional
								We have introduced a meet and greet for
								people who are potentially interested in
Policies adopted	and for		procedures the induction				Para 1.51	becoming trustees, once a year. At this event potential trustees are given a
and training			oftrustees					welcome pack outlining what would be
								expected ofthem as trustees and their
								legal responsibilities should they become a
								trustee.
								We are a small charity with a chair,
								secretary, treasurer and one additional
The charity's structure and				organisational any wider			Para 1.51	trustee who is responsible for the development and upkeep ofthe site we
network	with		which the					use. The charity is run entirely by
charity works								volunteers.
								Within the hospital the general cleaning
								and feeding is done by all volunteers and
								we now have 5 level one hog nurses who
								are able to competently carry out some of
								the simpler care activities related to caring
								for hedgehogs. The main medical care is
								done by the chair oftrustees and the
								secretary (a trained vet nurse) under the
								guidance ofour veterinary practice Penrose
								Veterinary group. These two trustees are
								responsible for the smooth running ofthe
								hospitals and the care ofthe hedgehogs
								and they liaise regularly to ensure this is
								done.
								The charity works with:
								Suffolk Wildlife Trust to deliver educational
								courses.
								Suffolk Owl Sanctuary to work with hogs
								that need some extra pre-release
								experience. The organisation provides four
								outdoor pens for hedgehogs pre-release
								and Suffolk prickles has offered training to
								their staff to assist with this.
Relationship			with any					Total donations ofF500and 8240 plus gift
related parties							Para 1.51	aid were received from two separate
								trustees in 2022

Charit	name			Suffolk Prickles Hed
Other name the chari			uses	N/A
Re istered charit		number		1176194
Charity's	principal	address		Meadow Cottage,
				Norwich Road,
				Stonham,
				Stowmarket,
				Suffolk IP145DT

Name oftrustees holding	title to	property	to the	charity
Trustee name		Dates acted ifnotforwhoie		ear
N/A
Funds held as custodian		trustees on	behalf ofothers
Description ofthe assets		N/A
held in this capacity
Name and objects ofthe		N/A
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for	N/A
safe custody and
segregation ofsuch assets
from the charity's own
assets

					0Zeuc			Restricted
					sl sgi	Unrestricted		income	Endowment		Prior year
Recommended categories by activity					(0	funds f		funds f	funds E	Total funds	funds F
income (Note 3)						F01		F02	F03	F04	F05
Income and endowments			from:
Donations and legacies					801	21,249		4,183		25,432	22,291
Chantable activities					802	2,806				2,806	3,574
Other trading activities					303	385				385	60
Investments					S04
Separate matenal item of	income				S05
Other					606
Total					507	24,449		4,183		28,632	25,926
Expenditure (Notes		6)
Expenditure on:
Raising funds					508	954					279
Chantable activities					S09	21,688				21,688	19,235
Separate material expense		item			610
Other					Sl 1
Total					812	22,642				22,642	19,514
Net income/(expenditure)				before tax for
the reporting period					813	1,807		4,183		5,990	6,412
Tax payable					614
Net income/(expenditure)				after tax
before investment	gains/(losses)				615	1,807		4,183		5,990	6,412
Net gains/(losses) on
investments					616
Net income/(expenditure)					817	1,807		4,183		5,990	6,412
Extraordinary items					618
Transfers between		funds			819	700	-	700
Other recognised	gains/(losses):
Gains and losses on revaluation			offixed assets for the
charity's cwn use					620
Other gains/(losses)					621
Net movementin	funds				822	2,507		3,483		5,990	6,412
Reconciliation of
funds:
Total funds brought forward					823	8,608		5,786		14,394	7,982
Total funds carried		forward			824	11,115		9,269		20,384	14,39

	a0
	wOLIae	Unmshicied funds f	Restricted income funds f	Endowment funds f	Total this year f	Total last yearf
Fixed assets		F01	F02	F03	F04	F05
Intangible assets (Note 15)	801
Tangible assets Heritage assets (Note 14) (Note 16)	802	3,000			3,000	3,586
Investments (Note 17)	804
Total fixed assets	805					,586
Current assets
Stocks (Note 18)	S00
Debtom (Note 19) Investments (Note 17A) Cash at bank andinhand (Note24) Total cunent assets	807 808 809 810	1,574			1,574	1,075 9,736 10,8 1
Creditors: amounts falling due within
one year (Note 20)	811	72			72
Net currentassetsl(liabilities)	872					10,808
Total assets less current liabilities	s18
Creditors: amounts falling due after
one year (Note 20)	814
Provisions for liabilities	810
Total net assets orliabifitfes	818	11,115	9,269		20,384	14.394
Funds ofthe Charity
Endowment funds (Note 27)	817
Restricted income funds (Note 27)	8'18		9,269		9,269	5,786
Unrestricted funds	810	11,115			11,115	8,608
Revaluation reserve
Fairvalue reserve	821
Total fi/nds	822					14,394

Note 2				Accounting policies
2.2 INCOME
Reaognition			of income	These are induded in the Statement of Finandal Activities (SoFA)when
				the chanty becomes entitled to the resources,
				it is more likely than not that the trustees will receive the resources,
				the monetary value can be measured with sufficient reliability.
Offsetting				There has been no offsetting ofassets and liabilities, or income and expenses, required or permitted by the FRS 102SORP or FRS 102.	unless
Grants and		donations		Grants and donations are only included in the SOFA when the general income criteria are met (5.10to 5.12FRS102SORP).	recognition
				In the case of performance related grants, income must only be recognised to	the extent
				that the chanty has provided the speafied goods or services as entllement to	the grant
				only occurs when the performance related conditions are met (5.16FRS 102SORP).
				Legacies are included in the SOFA when receipt is probable, that is, when there has
Legacies				been grant of probate, the executors have estabhshed that there are suffiaent assets in the estate and any conditions attached tothe legacy are either within the control ofthe
				chanty or have been met
Government			grants	The chanty has received government grants in the reportmg penod
				Gift Aid receivable is included in income when there is a valid declaration from	the donor
Tax reclaims on				Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and		is
donations		and gifts		treated as an addition to the same fund as the initial donation unless the donor	or the
				terms ofthe appeal have specified otherwise.
Contractual performanae			inaome and related	This is only included in the SoFAonce the charity has provided the related goods or services or met the performance related conditions.
grants
Donated goods				Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
				The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be
				the fair value ofthose gifts at the time oftheir receipt and they are recogmsed	on receipt.
				In the reporting penad in which the stocks are distnbuted, they are recognised	as an
				expense at the carrying amount ofthe stocks at distnbution.
				Donated goods for resale are measured at fair value on initial recognition, which is the
				expected proceeds from sale less the expected costs ofsale, and recognised	in 'Income
				from other trading activities' with the corresponding stock recognised in the balance
				sheet. On its sale the value ofstock 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 chanty are recogmsed as tangible fixed assets
				and induded in the SoFAas incoming resources when receivable.
				Gifts in kind for use by the chanty are mcluded in the SoFA as incame from donations
				when receivable.
Donated services and				Donated services and facilities are included in the SOFA when received at the	value af
facilities				the gill to the charity provided the value ofthe giff can be measured reliably.
				Donated services and facilities that are consumed immediately are recagnised	as income
				with an equivalent amount recognised as an expense under the appropnate heading		in
				the SOFA.
Support costs				The charity has incurred expenditure on support costs.
Volunteer	help			The value ofany voluntary help received is not included in the accounts but is in the trustees' annual report.	described
Income from interest,				This is induded in the accounts when receipt is probable and the amount receivable can
royalties snd dividends				be measured reliably
Income from membership				Membership subscnptions received in the nature ofa gift are recognised in Donations


subscriptlo	n	s	and Legawes.
			Membership subscriptions which gives a member the right to buy services ar other
			benefits are recognised as income earned from the provision ofgoads and services	as
			income from charitable activities.
Settlement claims		of insurance	Insurance daims are only induded m the SoFA when the general income recognition cnteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.
Investment losses		gains and	This includes any realised or unrealised gains orlosses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end ofthe
			year.
2.3EXPENDITURE			AND LIABILITIES
			Liabilities are recognised where it is more likely than not that there isa legal or
Liability		recognition	constructive obligation committing the charity to pay out resources and the amount	ofthe
			obligation can be measured with reasonable certainty.
Governance		and support	Support costs have been allocated between governance costs and other support.
costs			Governance costs comprise ag costs involvmg pubhc accountability ofthe chanty and its
			compliance with regulagon and good pracbce.
			Support costs include central functions and have been allocated to activity cost
			categories on a basis consistent with the use of resources, eg agacating property costs
			by floor areas, or per capita, staff costs by the time spent and other casts by their usage.
Grants with		performance	INhere the chanty gives a grant with conditions far its payment being a spewfic level of
conditions			service ar output to be provided, such grants are only recognised in the SoFA once	the
			redpient ofthe grant has provided the speafied service or output.
Grants payable without			Where there are no conditions attachmg to the grant that enables the donor chanty	to
performance		conditions	realistically avoid the commitment, a liability for the full funding obligation must be
			recognised.
Redundancy		cost	The charity made no redundancy payments during the reporting period.
Deferred income			No matenal item ofdeferred income has been induded in the accounts.
Creditors			The chanty has creditors which are measured at settlement amounts less any trade discounts
			A liability is measured on recognition at its historical cost and then subsequently
Provisions		for liabilities	measured at the best estimate ofthe amount required to settle the obligation at the
			reporting date
Basis financial instruments			The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102SORP. Subsequent measurement isas per paragraphs 11.17 ta 11.19,FRS102SORP.
2.4ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for more than ane year, and cost at least
use by charity
			They are valued at cost
			The depreciation rates and methods used are disclosed in note 14
			The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible	fixed assets		physical substance but are identifiable and are controlled by the chanty through custody
			or legal rights. The amortisation rates and methods used are disdosed m note 15.
			They are valued at cost.
			The charity has heritage assets, that is, non-monetary assets with historic, artistic,
Heritage assets			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 15.
			They are valued at cost.
			Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments			valued at mitiagy 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 pendmg their sale and cash and cash equivalents with a
			matunty date afless than 1 year are treated as current asset investments
Stocks and		work in	Stocks held for sale as part of non-chantable trade are measured at the lower or cast or
progress			net realisable value.

Note 3					Income	Income	Income
													Restncted
						Analysis ofincome							Unrestricted funds	income funds		Endowment funds	Total	funds	Prior year f
Donations			Donations		and		ifts						18,235		4,183		22,418		18,674
and legacies:			Gift Aid										1,711					1,711	1,884
			Le acies
			General	grants provided					by government/other
			Membership			subscriptions			and sponsorships
			Donated		cods		facilities		and	services			1,303					1,303	1,733
			Other
												Total	21,249		4,183		25,432		22,291
Charitable activities:			Fundraising Educational			activities activities							2,530 276					2,530 276	3,059 515
			Other
												Total	2,806					2,806	3,574
Other trading			Merchandise			sales
activities:													385					385		60
			Other
												Total	385					385		60
Income from			Interest	income
investments:			Dividend		income
			Rental and			leasin		income
			Other
												Total
Separate
material	item
of income
												Total
Other:			Conversion			ofendowment			funds		into income
			Gain on	disposal			ofa tangible			fixed asset		held
			f r hari		'	wnu
			Gain on	disposal			ofa programme				related
			Royalties		from the exploitation					of	intellectual
			Other
												Total
TOTAL IN		COME											24449		4 183		28 632		25	926
Other information:
All income in the prior year (please provide description						was and	unrestricted amounts)			except for:			f1358for solar panels f2800 for outdoor enclosure for hedgehogs for fleece blankets							f25

Note 4 Analysis ofreceipts ofgovernment grants	Note 4 Analysis ofreceipts ofgovernment grants	Note 4 Analysis ofreceipts ofgovernment grants	Note 4 Analysis ofreceipts ofgovernment grants	Note 4 Analysis ofreceipts ofgovernment grants
												This year
					Descri		tion					E
Government grants		none
Other
										Total
Note 5	Donated goods, facilities and		services
									This year			Last year
									E			E
Seconded staff
Use ofproperty Other										1,303			1,733
										1,303			1,733
			This	ear						Last	ear
Please provide details	ofthe
accounting policy for the recognition and valuation ofdonated goods, facilities and services.		All donated goods are new supplies given for the benefit ofhedgehogs eg food, cleaning supplies, and are all valued at current retail price						Same
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recoonised in income.		N/A						N/A
Please give details of	other forms of
other donated goods	and services not
recognised in the accounts, eg		The charity is run by	volunteers		and	has	no paid
contribution of unoaid	volunteers.	staff						Same

						This	year			Last	year
						Restricted				Restricted
				Unrestricted		income	Endowment		Unrestricted	income	Endowment
Analysis				funds		funds	funds	Totnifunds	funds	funds	funds
Ex enditure on raisin	funds:
Incurred seeking donations,		legacies, grants
Operating membership	schemes		and social
lotteries
Staging fundraising events					954			954	279
Fudraising agents
Operating charity shops
Operating a trading company		undertaking
Advertising, marketing,	direct mail and
publicity
Other trading activities
Total expenditure on raising funds					954			954	279
Expenditure on charitable		activities:
Caring for hedgehogs				17,924				17,924	15,328
Overheads relating to hedgehog			care	2,407				2,407	2,850
Education					16			16	23
Hedgehog adoptions					592			592	447
Total expenditure on charitable			activities	20,939				20,939	18,648
Se arete material item	ofex ense
Depreciation					586			586	586
Total					586			586	586
Other
Total other expenditure
TOTAL EXPENDITURE				22,479				22,479	19,513

Note 11		Paid employees
Please complete	this note	ifthe charity has	any employees.
	NONE
Note 12	Defined contribution		pension scheme or defined
	NIA
Note 13		Grantmaking
	NONE

Note 14				Tangible fixed	Tangible fixed	assets
Please comp/ete			this	note ifthe	charity has any tangible fixed assets
14.1 Cost or	valuation
				Freehold	land 6	Other land a	Plant, machinery	and	Fixtures, fittings and	Total
				buildings		buildings	motor vehicles		equipment
At the beginning		of							4,975		4,975
the veer
Additions
Revaluations
Disposals
Transfers *
At end of the	year								4,975		4,975
14.2 Depreciation			and	impairments
		Basis		SLor RB	(Straight	SLor RB	SLor RB		SL	SLor RB
				Line or Reducing
				Balance)
			Rate						10%/20%
At beginning	ofthe								1,389		1,389
vear
Disposals
Depreciation									586		586
Impairment
Transfers*
At end of the	year								1,975		1,975
14.3 Net book value
Net book value at			the						3,586		3,586
beginning of	the	year
Net book value at			the						3,000		3,000
end ofthe year

	This	ear		Last	ear
N/A			N/A
N/A			N/A
N/A			N/A

Trade debtors
Prepayments	and accrued income
Other debtors

	year	year
	K	F
	1,574	1,075
Total	1,574	1,075

	Amounts	falling due	Amounts	falling due after	falling due after
	within	one year	more	than	one year
	This year	Last year	This year		Last year
		9			E
cts
	72
Total

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contra or performance-related grants Accruals and deferred income Taxation and social security Other creditors	cts

Note	24 Cash at bank and	in hand
					This year	Last year
					F	E
Short	term cash investments	(less than 3 months	maturity	date)
Short	term deposits
Cash	at bank and on hand				15,882	9,736
Other
Total

charity; a	nd U - unrestric	ted funds
											uii
		Type PE, EE Ror UR*		Purpose and Restrictions		Fund balances brought forward	Income	Expendit ure	Transfers	Gains and losses	balances cslvled forward
Fund names						E	E	E	E	E	E
Restncted	Funds		Hed	eho hos	ital	5,186	4,158		400		8,944
Restncted	Funds		Education			600			300		300
Restricted	Funds		Hed	eho Care			25				25
		Total Funds	as per balance sheet			5,786	4,183		700		9,269
							Yes	Nc*

27.2 Details	ofmaterial funds held	ofmaterial funds held	and movements during	and movements during	PREVIOUS reporting	PREVIOUS reporting	period
Please give *Ke iPE-	details of ermanent	the movements ofmaterial individual fundsin the reporting endowment funds; EE-ex endable endowmentfunds; R-				period together restrictedincome		with a funds		balancing includin	figure for 'Other s ecial trusts,	funds' ofthe
					Fund balances							balances
		Type PE, EE Ror UR*		Purpose and Restrictions	brought forward	Income	Expendit ure		Transfers		Gains and losses	carried forward
Fund names					E	E	E			E	E	E
Restncted Funds				Hed eho hos ital		5,186						5,186
Restricted Funds				Education		600						600
				(pl'evlcus rlgums
				corrected, total is
		Total	Funds	as per balance sheet