## **Trustees’ Annual Report for the period** ## **From 1/1/24 To 31/12/2024** ## **Charity name: SUFFOLK PRICKLES HEDGEHOG RESCUE** ## **Charity registration number: 1176194** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To further the conservation and
preservation of hedgehogs. To advance the
education of the public in the study and
care of hedgehogs.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The charity provides a rescue, care and
rehabilitation service for sick, injured or
orphaned hedgehogs at three sites in
Stonham, Weeley and Colchester, with the
aim of releasing the hedgehogs back into
the wild wherever possible. Through talks,
training and hands-on events, the charity
provides opportunities for members of the
public to study hedgehogs and to educate
them in the care and conservation of
hedgehogs and their habitat.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have all reviewed the charity
commission’s statement on public benefit,
found on the commission’s website.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|N/A| |Policy on social investment
including program related
investment|Para 1.38|N/A| |Contribution made by
volunteers|Para 1.38|The trustees oversee the day to day
running of the charity working closely with
volunteers. The charity is run entirely by
volunteers and the trustees, who receive no
remuneration.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|During 2024 the charity accepted 289 sick
or injured hedgehogs for care and were
able to release 187 of them. All of these
were released back to suitable sites. All
release sites are carefully vetted and
wherever possible the hedgehogs are
released back to the area in or near which
they were found. We are very proud of our
release policy and are constantly
monitoring research being produced in this
area in order to ensure we are able to offer
the best chance of survival at release for
the hedgehogs that were in our care. We
are not currently able to monitor the
releases formally but we do so informally
and all evidence points to success for most
of the hedgehogs released.
In 2024 we gave advice to 456 members of
the public.
SPHR reached over 250 families and
children at a summer event in Newmarket.
We worked with, and gave talks to 180
children at Colneis Primary School in
Felixstowe, 30 children at Stonham Aspal
Primary School, 80 children at Woodbridge
Prep School, and 80 children at Elmswell
Primary School. We spoke to and delivered
educational workshops to 70 Beavers and
Brownies and 15 children with special
needs. We also delivered talks to 410
adults in WI groups, environmental groups
and gardening clubs.| **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|We have continued to develop and deliver
talks to a variety of groups about ecology
and how we can help hedgehogs. Our work
has been underpinned by some of the
excellent research done outlined to us
when we attended the International
research and Best Care and Practices
conference for hedgehogs in January 2024.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|Our small team of volunteers attending
events have worked hard to raise
awareness of the plight of hedgehogs and
what people can do to help them in their
own gardens. They are also helping to
raise valuable funds for hedgehog care.| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Total income increased from £24,620 in
2023 to £121,279 in 2024, including a one-
off legacy gift of £70,236 which the trustees
ring-fenced to secure the long-term
financial health of the charity. Expenses
increased by £16,062 from £22,511 in 2023
to £38,573 in 2024. This resulted in a net
operating surplus of £11,663 in 2024
compared to £261 in 2023. Total charity
funds increased in 2024 by £82,706 to
£105,199 including the legacy and
restricted donations. The charity ended the
year with £88,643 in the bank, versus
£18,359 at the end of 2023. The charity
had £23,039 in unrestricted, £70,236 in
board restricted, and £11,924 in restricted
assets at the end of 2024.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|No reserves were held.| |Reasons for holding zero
reserves|Para 1.22|The charity only raises sufficient funds to
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
of hedgehogs.| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The future of the charity is financially
secure thanks to the receipt of a large, one-
off donation. However, the trustees are
aware that they need to increase
fundraising as costs have risen dramatically
in the past few years. Veterinary medicines
and food bills are increasing rapidly.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Donations are solicited on the charity
website. Hedgehog adoptions are sold
through the charity’s website. Fundraising
events also raise money and increase
awareness of the vulnerabilities of
hedgehogs.| |---|---|---| |A description of the principal
risks facing the charity|Para 1.46|The principal risk facing the charity is that it
is run by a small number of trustees, all of
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.| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|
Para 1.25|Constitution adopted 11th December 2017| |How is the charity
constituted?|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|New trustees are appointed by the existing
trustees at a scheduled trustee meeting.
The proposed person is nominated then
seconded by trustee members and
appointed by a simple majority for three
years. After this period the trustee can be
re-elected if they are willing.| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|We have introduced a meet and greet for
people who are potentially interested in
becoming trustees, once a year. At this
event potential trustees are given a
welcome pack outlining what would be
expected of them as trustees and their
legal responsibilities should they become a
trustee.| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|We are a small charity with a chair,
treasurer and three additional trustees who
are responsible for running the charity. The
charity is run entirely by volunteers.
Within the hospital the general cleaning
and feeding is done by all volunteers and
we now have 6 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 of trustees and a trustee
who is a vet nurse, under the guidance of
our veterinary practice Penrose Veterinary
Group. These two trustees are responsible
for the smooth running of the hospitals and
the care of the hedgehogs and they liaise
regularly to ensure this is done.
The charity works with 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
related parties|Para 1.51|Total donations of £240 plus gift aid were
received from one trustee in 2024| Other During 2024 a total of £1740.00 was paid to two trustees to compensate them for expenses incurred solely for the benefit of the charity. ## **Reference and Administrative details** |Charity name|Suffolk Prickles Hedgehog Rescue| |---|---| |Other name the charityuses|N/A| |Registered charity number|1176194| |Charity’s principal address|Meadow Cottage,
Norwich Road,
Stonham,
Stowmarket,
Suffolk IP14 5DT| |1
2
3
4
5|**Trustee name**|**Office (ifany)**|**Dates acted if not for whole year **| |---|---|---|---| ||Paula Baker|Chair|| ||Yvonne Raptis|Treasurer|| ||Elona Greenaway||| ||Kane Waller(previouslyHunt)||| ||Jemma Burgess||| – Corporate trustees names of the directors at the date the report was approved **Director name** N/A Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |N/A||| Funds held as custodian trustees on behalf of others Description of the assets N/A held in this capacity ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details No staff are employed by the charity 24107r2025, 11..51 irW)7222025 810.jp3 Declaratlons The trust￿5 dedar• th•t they h•ve approv•d tht trustees. report abov• Signed on behalf of the ¢harlty's trustoes Slgnatures Full narne¥ PaLFla Baker Yvonne Raptis Posltlon eg Chair Chair Treasurer Date htbs.'IlMad.g(wle.￿mIm8duuNJ￿r￿￿r￿H1r￿lIW8vZZkCl?WTmNqFYZgCF￿FHb?pr0ie{￿-1&rI￿partId=o.1 |**SUFFOLK PRICKLES HEDGEHOG RESCUE**|**SUFFOLK PRICKLES HEDGEHOG RESCUE**|**SUFFOLK PRICKLES HEDGEHOG RESCUE**|Charity No
(if any)|1176194|| |---|---|---|---|---|---| |Annual accounts for theperiod|||||| |Period start date|01/01/2024|**To**|Period end
date|31/12/2024|| ## **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
**_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**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Unrestricted**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| ||25,997|70,236|18,243|-|114,476|20,783| ||4,019|-|-|-|4,019|2,810| ||2,272|-|-|-|2,272|910| ||512|-|-||512|117| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||32,800|70,236|18,243|-|121,279|24,620| |||||||| ||1,291|-|-|-|1,291|837| ||37,282|-|-|-|37,282|21,674| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||38,573||-|-|38,573|22,511| |||||||| ||5,773
-|70,236|18,243|-|82,706|2,109| ||-|-|-|-|-|-| ||5,773
-|70,236|18,243|-|82,706|2,109| ||-|-|-|-|-|-| ||17,436|-|17,436
-|-|-|-| |||||||| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||11,663|70,236|807|-|82,706|2,109| |||||||| ||11,376|-|11,117|-|22,493|20,384| ||23,039|70,236|11,924|-|105,199|22,493| Section B Balance sheet VnrMtrf¢t•d R￿trIci•d UM•slrfGt•d Doslgnètsd Ineom• Endowment Totsl th18 fvnds fvnd• funds fund• year Flxed assets Intangible assets Tangible H•ritag8 a85•t• Inv•stm•nts F01 F02 F03 F04 (Notg 151 (Not• 141 INol• 16} {Not• 171 16.105 Current assets Stocks {Not• 181 Dèbtors (Note 191 Invèstmènts (Not• 17.4) Cash at bank •nd In hand {Not• 241 Totsl cutt•nl as5 1.670 1.870 10 Credltors: amounts falllng du• wlthl one ygar (Note 201 1219 1.219 N•t ¢urr•nt•ss•Wll•blllllesJ 812 Tofal ass•ts l•$¥ curr•ntMaWIIII•s B13 Cr•dltors: 4mount• laNlng aftsr one year (Note 20) Pro¥l•k>M for Ilabllltl•s Tot•1 netass•ts orllabUI&¢s Funds of the Charity Endowmont funds (Note 2n Restrleted In¢ome lunds INrt• 2n Unrestrlctsd funds R•valuatlon rnwrv• 816 23.039 70.236 11.924 105,199 817 Bie 11.924 11.924 93275 23.039 70,236 Tol•l fiMMIs SvJn8d byono or trust888 rm behaw of al Ihe Iruslees Date of pprov81 ddlm inl Name 25 CC17a (Ex￿1 091[￿2025 ## **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.* * -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:**_ |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
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that
support the conclusion that the charity is a
going concern;|n/a| |---|---| ||n/a| ||n/a| ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* * -Tick as appropriate No* ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|n/a| |**_(ii) the reasons why applying the new accounting_**
**_policy provides more reliable and more relevant_**
**_information; and_**|n/a| |**_(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._**|n/a| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate| |---|---|---| ||✓|| ## _**Please disclose:**_ |**_(i) the nature of any changes;_**|n/a| |---|---| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|n/a| |**_(iii) where practicable, the effect of the change in one_**
**_or more future periods._**|n/a| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|n/a| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|n/a| |**_(iii) the amount of the correction at the beginning of_**
**_the earliest prior period presented in the accounts._**|n/a| CC17a (Excel) 09/06/2025 1 ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** n/a **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies continued 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.
Mbhi bii hih i b h ih b i h
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||| |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.
**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.
Mbhi bii hih i b h ih b i h
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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||| |emersp suscrptons wc gves a memer te rgt to uy servces or oter|||| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of| |---|---| |**facilities**|the gift to the charity provided the value of the gift can be measured reliably.| ||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.| |**Support costs**|The charity has incurred expenditure on support costs.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and| |**subscriptions**|Legacies.| ||Membership subscriptions which gives a member the right to buy services or other| ## p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
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 c
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.





benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**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||| ||£400|||| ||et
value
ontract.|||| |||✓||| |||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||| |||||✓| |**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
n/a
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
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.
They are valued at fair value except where they qualify as basic financial instruments.
**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.|**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
n/a
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
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.
They are valued at fair value except where they qualify as basic financial instruments.
**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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||||| ||n/a|||| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
20,132 8,243 - 28,375 18,284
Gift Aid
2,596 - - 2,596 1,620
Legacies
70,235 - - 70,235
-
General grants provided by government/other
charities
- 10,000 - 10,000
-
Membership subscriptions and sponsorships
whichareinsubstance donations
- - - -
Donated goods, facilities and services
3,270 - - 3,270 879
Other
- - - -
**Total** 96,233 18,243 - 114,476 20,783
Educational fee income
1,223 - - 1,223 270
Fundraising events
1,424 - - 1,424 1,285
Hedgehog adoptions
1,372 - - 1,372 1,255
**Total** 4,019 - - 4,019 2,810
Merchandise sales
2,272 - - 2,272 910
- - - - -
**Total** 2,272- - 2,272 910
Interest income
512 - - 512 117
- - - - -
**Total** 512- - 512 117
103,036 18,243-121,279 24,620
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other trading**
**activities:**
**Income from**
**investments:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|20,132|8,243|-|28,375|18,284| ||Gift Aid|2,596|-|-|2,596|1,620| ||Legacies|70,235|-|-|70,235|-| ||General grants provided by government/other
charities|-|10,000|-|10,000|-| ||Membership subscriptions and sponsorships
whichareinsubstance donations|-|-|-|-|| ||Donated goods, facilities and services|3,270|-|-|3,270|879| ||Other|-|-|-|-|| ||**Total**|96,233|18,243|-|114,476|20,783| |||||||| ||Educational fee income|1,223|-|-|1,223|270| ||Fundraising events|1,424|-|-|1,424|1,285| ||Hedgehog adoptions|1,372|-|-|1,372|1,255| ||**Total**|4,019|-|-|4,019|2,810| |||||||| ||Merchandise sales
|2,272|-|-|2,272|910| |||-|-|-|-|-| ||**Total**|2,272|-|-|2,272|910| |||||||| ||Interest income|512|-|-|512|117| |||-|-|-|-|-| |||512|-|-|512|117| |||||||| |||103,036|18,243|-|121,279|24,620| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||2000 Grant to buy laptops 1859
donations/grants for improvements at hedgehog lodge
2000grant for cement base for new hospital||||| CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** **Note 4 Analysis of receipts of government grants** ||||| |---|---|---|---| |**Thisyear**
**Other**
**Note 4 Analysis of receipts of government grants**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**||N/A
**This year**
**Last year**
**£**
**£**|| |||-|-| |||-|-| |||3,270|879| |||3,270|879| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Donated goods comprises new supplies given
for the benefit of hedgehogs eg food, cleaning
supplies, all valued at retail cost, and the cost
of electricity for the hog lodge and hospital,
paid for bya trustee.|All donated goods are new supplies given for the
benefit of hedgehogs eg food, cleaning supplies, and
are valued at retail cost.|| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||N/A|N/A|| ||||| ||
The charity is run by volunteers and has no
staff.|Same|| CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Stagingfundraisingevents|1,291|-|-|1,291|837|||837| |||||||||| |**Total expenditure on raising funds**|1,291|-|-|1,291|837|-|-|837| |**Expenditure on charitable activities:**||||||||| |Caringfor hedgehogs|29,823|-|-|29,823|15,653|-|-|15,653| |Overheads relatingto hedgehogcare|4,434|-|-|4,434|5,050|-|-|5,050| |Education|322|-|-|322|227|-|-|227| |Hedgehogadoptions|919|-|-|919|140|-|-|140| |**Total expenditure on charitable activities**|35,498|-|-|35,498|21,070|-|-|21,070| |**Separate material item of expense**||||||||| |Depreciation|1,784|-|-|1,784|604|-|-|604| ||-|-|-|-|-|-|-|-| |**Total**|1,784|-|-|1,784|604|-|-|604| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||38,573|-|-|38,573|22,511|-|-|22,511| CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** NONE **Note 8 Funds received as agent** NONE ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has**_ N/A **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**_ ## **Independent examiner’s fees** |**This year**
**£**|**Last year**
**£**| |---|---| |200|250| Fee for 2023 restated - erroneously omitted from 2023 accounts **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ N/A **Note 12 Defined contribution pension scheme or defined benefit scheme accounted** N/A ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material**_ N/A CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**|||||| |---|---|---|---|---|---| ||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| ||-|-|-|6,373|6,373| ||-|-|-|14,095|14,095| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|20,468|20,468| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| |||||10/20%|| ||||||| ||-|-|-|2,579|2,579| ||-|-|-|-|-| ||-|-|-|1,784|1,784| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|4,363|4,363| ||||||| ||-|-|-|3,794|3,794| ||-|-|-|16,105|16,105| CC17a (Excel) 09/06/2025 1 ## **14.4 Impairment** N/A ## **14.5 Revaluation** N/A **14.6 Other disclosures** N/A **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ N/A CC17a (Excel) 09/06/2025 2 **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ N/A **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ N/A **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_ N/A CC17a (Excel) 09/06/2025 1 ## **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**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||1,670|1,848| ||1,670|1,848| |||| _**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)** N/A CC17a (Excel) 09/06/2025 1 **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** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,219|1,508|-|-| ||-|-|-|-| ||-|-|-|-| ||1,219|1,508|-|-| ## **20.2 Deferred income** N/A ## **Note 21 Provisions for liabilities and charges** N/A ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** N/A ## **Note 23 Contingent liabilities and contingent assets** N/A ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||88,643|18,359| ||-|-| ||88,643|18,359| ## **Note 25 Fair value of assets and liabilities** N/A ## **Note 26 Events after the end of the reporting period** N/A CC17a (Excel) 09/06/2025 1 ## **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**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**£**| |---|---|---|---|---|---|---|---|---| |Restricted Funds|R|Hedgehoghospital|10,792|18,243|-|- 17,111|-|11,924| |Restricted Funds|R|Education|300|-|-|- 300|-|-| |Restricted Funds|R|HedgehogCare|25|-|-|- 25|-|-| |Board designated funds|UR|Legacy- designated as reserves|-|70,236|-|-|-|70,236| ||||-|-|-|-|-|-| |**Total Funds**|||11,117|88,479|-|- 17,436|-|82,160| ## **27.2 Details of material funds held and movements during the PREVIOUS 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**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**£**| |Restricted Funds|R|Hedgehoghospital|8,944|3,859|-|- 2,011|-|10,792| |Restricted Funds|R|Education|300|-|-|-|-|300| |Restricted Funds|R|HedgehogCare|25|-|-|-|-|25| ||||-|-|-|-|-|-| |**Total Funds**|||9,269|3,859|-|- 2,011|-|11,117| CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** ||**Reason for transfer**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds|To reimburse unrestricted funds for expenditure which was correctly
payable from restricted funds.|17,436| |**Lastyear**||| ||**Reason for transfer**|**Amount**| |Between unrestricted and
restricted funds|To reimburse unrestricted funds for expenditure which was correctly
payable from restricted funds.|2,011| |**Thisyear**
**27.4 Designated funds**||| |**Planned use**|**Purpose of the designation**|**Amount**| |Long-term reserves|To secure the future of the charity|70,236| |**Lastyear**||| |**Planned use**|**Purpose of the designation**|**Amount**| |NONE||| CC17a (Excel) 09/06/2025 1 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** TRUE TRUE ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||FALSE| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |Utilities reimbursement for power for hedgehog hospital|500|500| ||-|-| |**TOTAL**|500|500| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||| ||1|1| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**This year**|**This year**|**This year**|**This year**|**This year**|**This year**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||FALSE|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| |Yvonne Raptis|Trustee|Cash donations|240 + gift aid|-|-||-| |Kane Waller|Trustee|Gifts in kind|984|-|-||-| |Paula Baker|Trustee|Gifts in kind|34|-|-||-| ||||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ N/A _**of any payment (consideration) to be provided in settlement. For any related party, please provide details of any**_ N/A _**guarantees given or received.**_ CC17a (Excel) 09/06/2025 1 ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |Yvonne Raptis|Trustee|Cash donations|240 +gift aid|-|-|-| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**||||||| ||||N/A|||| |||||||| ||||N/A|||| CC17a (Excel) 09/06/2025 2 ## (the Charity) for the year ended 31 December 2024. This report is made solely to the Charity’s trustees, as a body, in accordance with the Chari�es Act 2011. My work has been undertaken so that I might state to the trustees those ma�ers I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permi�ed by law, I do not accept or assume responsibility to anyone other than the trustees as a body, for any work, for this report, or for the opinions I have formed. ## **Responsibili�es and basis of report** As the Charity's trustees, you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (“the Act”). You consider that an audit is not required for the year under sec�on 144 (2) of the Act and that an independent examina�on is needed. It is my responsibility to: - examine the accounts under sec�on 145 of the Act; - follow the procedures laid down in general Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act; and - to state whether par�cular ma�ers have come to my a�en�on. ## **Basis of the independent examiner's report** My examina�on was carried out in accordance with the general Direc�ons given by the Charity Commission. An examina�on includes a review of the accoun�ng records kept by the Charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts and seeking explana�ons from you as trustees concerning any such ma�ers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those ma�ers set out in the statement below. ## **Independent examiner's statement** In connec�on with my examina�on no ma�er has come to my a�en�on: 1. which gives me reasonable cause to believe that in any material respect the requirements to keep accoun�ng records in accordance with sec�on 130 of the Act; and to prepare accounts which accord with the accoun�ng records and comply with the accoun�ng requirements of the Act have not been met, or 2. to which, in my opinion, a�en�on should be drawn in order to enable a proper understanding of the accounts to be reached. ## T E J��e� Trevor James FCA DChA FCIE Dormer Co�age West Broyle Chichester West Sussex PO19 3PR 29 June 2025