Charity registration number: 1176869
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Annual Report and Financial Statements
for the Year Ended 31 March 2024
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Reference and Administrative Details
Trustees Ray Bucknell Lisa Shaw Karen Angela James Hunt Angela Cross Mrs Elizabeth Crompton Dee Tully-Bucknell Charity Registration Number 1176869 Principal Office 40b Carsthorne Road Hoylake Wirral CH47 4FB Independent Examiner GRC Accountants Ltd 166 Banks Road West Kirby Wirral CH48 0RH
Page 1
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Trustees' Report
The trustees present their report with the financial statements of the charity for the year ended 31st of March 2024. The trustees have adopted the provisions of accounting and reporting by charities: Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102- effective 1st of January 2019).
Objectives and Activities
The stated objects of the charity are:
-
For the benefit of the public to further the conservation and preservation of wildlife, including but not exclusively, hedgehogs within the Merseyside area for the benefit of the public to relieve the suffering
-
• and distress of wildlife in need of care and attention by providing rescue, care and rehabilitation service for sick, injured, or orphaned wildlife with the aim of releasing such animals back into the wild wherever possible.
-
To advance the education of the public in the study of wildlife, including, but not exclusively
-
hedgehogs and the care, methods of treatment, conservation and habitat of hedgehogs and other animals.
Overview of the year
This financial year has been a transitional year for Pawprints.
Appointment of new trustees
Firstly, there were a number of changes to the trustee board including the appointment of a new treasurer. The trustee board acknowledge the huge contribution of the outgoing treasurer for their work in the establishment and development of Pawprints.
Change of Focus
The trustees acknowledged that in the time that Pawprints has been established, the needs of the local hedgehog population have become much better served. There are a number of local hedgehog rescue centres providing a similar service to Pawprints. However, the same cannot be said for foxes. Therefore, the trustee board agreed to plan for the switch to become a fox-centred charity. The changes were planned to take place after the formal resignation of the outgoing treasurer on the 31st of December 2023. Draft revised charitable objects were submitted to the Charity Commission for approval on the 3rd of January 2024, although these had not been responded to at the close of the financial year on the 31st of March 2024.
Also, Pawprints registered a working name of Wirral Fox Rescue with the Charity Commission with the view that this would become the formal name in due course.
Hedgehogs
In view of the pending changes to the charity’s objects, new hedgehog admissions were not accepted after October 2023. The charity still treated 55 hedgehogs during the course of the year of which 29 were successfully released. 5 hedgehogs remained at the centre to over- winter during their hibernation. These were successfully released during May 2024. At this point, all hedgehog activity ceased at Pawprints, and suitable announcements and social media posts were made.
Foxes
Sick and injured foxes continued to be treated at the centre during our transition and work on the conversion of hedgehog space to fox space was started. The trustee board acknowledge the large amount of work undertaken and personal expense incurred by the fox volunteer group in this respect.
Page 2
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Trustees' Report (continued)
Other species
Pawprints made a firm decision not to accept any other species such as birds, squirrels or rodents. However, Pawprints continues to honour the commitment made to Jenny Mason for the housing of injured birds that were previously passed into her care.
Employed staff
In light of the planned changes, the trustee board concluded that 2 of the 4 employed roles were not needed. This left 2 remaining employed staff with Graham Taylor as centre manager. It was envisaged that Erika France would be trained as a deputy for the centre manager.
Volunteers
In light of the planned changes, the hedgehog volunteers were thanked for their huge contribution to Pawprints over the years but advised that their services would no longer be required. One of the hedgehog volunteers was retrained to assist with foxes.
The shop
Our pre-loved second hand shop continued to go from strength to strength and the trustee board acknowledges the huge contribution of the unpaid shop managers and volunteers. The emphasis is on the sale of undamaged and high quality second hand goods of all types.
Financial Review
The unrestricted reserves for the year ended 31st of March 2024 are £10,770 (£14,410 for 2023).
The charity was very fortunate to receive an increasing number of personal donations directly to the bank and via PayPal. The trustees acknowledged that future fund raising activity would be focused on foxes once the name and charitable objectives were changed.
There was no statutory funding and all activities were funded by personal donations, fund raising events and shop sales.
The trustees are hoping that previous trustees and collaborators will rejoin the charity once the proposed changes to objects and name are fully implemented.
Pawprints aims to hold a reserve that will safely cover all commitments for six months. We are not currently in this position but will aim to increase reserves each year until that level is reached.
Governing documents
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 3
PAWPRINrs - wtRRAL WILDLIFE RESCUE, REHABILITATKON AND RELEASE Trnst¢es' Report (continued) Registered ch4ri¢y detaiL Reference.. 1176869 Addrc5s: 40B C8Ysthorne Rd, Hoylak¢, Wirral, CH47 4FB Trustees at 3 1st March 2024: R Bucknell. D Tul]y-Bkne]1. E A Cmmpton. E France The annual report wL8 approved by the trus*es of the chjrity on..... and signed on Èts behoff by: RayB Trusttt Page 4
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE Statement of Trustees, Responsibilitles The tru5tee5 are resrrf)nsible for preparing the trusiees. report 2nd the finart¢i4J sthtements in ac£ordat)ce with the Uniied Kingdom ArUnring Stsrtdards ILTnited Kingik)m Generally Acccpted Accounting Praciicel and applicable law and rcgujatios. The law applic&ble to charities requires the tneS to prepare financial statements for ea¢h fJDancial year which give a true and fair view of the stat¢ of affair5 of the charity and of the in¢oming resources and application of resources of th¢ tharity for that pertiKi. In preparin8 these fCIal stat¢tnents, the Inle¢S are required 10: select suitsbl¢ accounring wTrlicics and then apply them consistently- obsetw¢ th¢ methods and principles in the Chariiies SORP.. mak¢ judg¢m¢nts and esiimaies th¥t ar¢ re&wnable and prudeni: state whether appli¢able accountin8 sthndards hav¢ been folltsw, subjcd to Jny rnJ¢eri41 d¢partUTes disclosed and eXplned in the fmancial statements- and prepare the financial 51alements on the 80in8 ¢on¢¢m basis unless il 15 inappropriate lo presume that the charity will continue in business. The trustees ar¢ r¢5w)nsible for kttping proper accowiiing r¢wrd5 that di5c105e with reasonable accurncy at any time the fJnan¢ial posiiiort of ihe charity and enable them to ensure that the finartci s¢aiements comply with the Charities Act 2011. the Charities {A¢¢ounts and Rewrtsl Regulauons 2008, and th¢ provisions of the eonstitution. The trustees are also responsible for safeguarding the assets of the tharity and hence for ¢akin8 reasonabl¢ sieps for the prevention llnd d¢txiion of fraud and other irregularitles. The trustee5 are responsible for the maintenance artd inte8rity of the ¢orporate and finan¢iai infom18tion included on the charitable company's website. Legislation governing the preparation and dissemination of financial stsi¢m¢n¢S may differ from legig1*ion in other jurisdi¢tions. pproved by the tru51ees of the charity on and signed on its behalf by". RayB Trustee P2g¢ 5
PAWPRIP¥TS - W'IRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE Independent Examlncr's Report to the trustees of PAWPRJN'TS - WIRRAL 'ILDLIFE RESCUE, REHABILJTATION,IND RELEASE I report lo the trusiees on my ¢xamination of the atrouiils ol- PAIVlJklNTS . WIRRAL WILDLIFF. RESCUE. REIIABILITATIOXT AND RELEASE lor rhe y¢aT endLd 31 March 2024. Responsibillties and ba5]5 of report A% the chaTity tru8ie¢s of PAWPRtNTS RELF.ASE yciu are re%ponsible for the preparation of the aLcuun15 in acLuidonce witli tlie requirLn)ent% ul. IhL ChaTlties ALI 2011 I'thL Acl'l. WIRRAL WILDLIFE RESCUE, REHARILITATFQN AND T pOrt in respt¢t uf my cxaiiiindlion of Ihc PAWPRINTS WIRRAL WILDLIFF. RF.SCUF., REHAB TLITAI'ION. AND RILEASE'S accoiinls Caled out undcr SCLlion 145 01. Ihc 2(J I I ALI iji Larrying out rmy examiiiation I have followed all the applicable Directions given by th¢ Chariry Commission un(Icr eclion 14515llbl vf the Act. Independcnt examÈner'5 statement I haTrc complelcd n)y cxam1nation. I contim Ihat no material matters havc come lo my atieniion in conncciion with ihe examinaii()n giK'in¥ tne callse to believ¢ that in any Dialcrial respect.. l. accounting records were noi kept in SpeCt of PAWPRtNTS - WIRRAL WILDLIFE RESCUE. REHABILITA TION AN'D RELEASE as required by 5¢Ction 130 of the Aci", or 2. Ihc accounts do noi itccord with tho%e records,. or 3. thc aclounls do Jiol conipl J wilh the acLuunling rLquircmcnts conccrn211g the forni und ¢onlcTII ofaLLoiints el out In the Charities (Accounts aiid Reports) Re¥ulalion$ 200% other Ihd]i aiiy rL4uir¢rneni Ihdl the account% give a 'true and fair view, which is not a matter considered a5 part ol. an indLpendent ¢xaniination. I havc conLCTns and havc come across no othcr mdtteTS in ¢onncLlion wIih the CXdtninHlion tLTr whiLh JttLIIIIv 5hoiild bc drawn in this reporr in ordcr Iv enablc d piopcr Lindcrstanditt¥ vfthe aLL()UDls 10 bL fL4Lhcd. GdrLtlI C-.ULTrPLr ACCA 166 Banks Ruad Webl Kirby Wirral CH48 ORFI r)aL"." PaMFe 6
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Statement of Financial Activities for the Year Ended 31 March 2024
| Note Income and Endowments from: Donations and legacies Charitable activities Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15 Note Income and Endowments from: Donations and legacies Charitable activities Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15 |
Unrestricted funds £ 17,699 74,986 92,685 (96,325) (96,325) (3,640) (3,640) 14,410 10,770 Unrestricted funds £ 26,199 67,744 93,943 (90,889) (90,889) 3,054 3,054 11,356 14,410 |
Total 2024 £ 17,699 74,986 |
|---|---|---|
| 92,685 | ||
| (96,325) | ||
| (96,325) | ||
| (3,640) | ||
| (3,640) 14,410 |
||
| 10,770 | ||
| Total 2023 £ 26,199 67,744 |
||
| 93,943 | ||
| (90,889) | ||
| (90,889) | ||
| 3,054 | ||
| 3,054 11,356 |
||
| 14,410 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15.
The notes on pages 9 to 15 form an integral part of these financial statements. Page 7
PAWPRINTS - WIR WILDLIFE RESCUE. REHABILITATION AND RELEASE (Registration number.. 1176869) Balance Sheet a$ at 31 March 2024 2024 21123 Note Fixed lsstts Tan8tble &ssets 10 2.405 3,207 Current assets Debtors Cash Ylt bak and in hand 1,075 8,155 2.225 10,713 12 9.230 12.938 Creditors: Amounts fallln8 due within ymr Net current 43Jets 13 865 (1.7351 8.365 11.203 Net assets 10.770 14.410 Funits ofthe ehgrlty: Unrestrieted ineorne funds Unrestricted fvnds 10,770 14,410 Total fuDds 15 10,770 14,410 The fi ancial SeMents on pgges 7 to IS were approved by the Inle¢s. a[ authorised for issue on and si8ned on their b¢hatf by.. Ray Buc Trustee The not¢s on pag¢5 9 to 15 forni aD iniegrai part of these fin4n¢ial sth¢¢m¢nts. Page 8
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Page 9
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Page 10
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Gift aid reclaimed Total for 2024 Total for 2023 3 Income from charitable activities Total for 2023 4 Expenditure on raising funds 5 Expenditure on charitable activities Note Allocated support costs Governance costs Total for 2024 Total for 2023 |
Unrestricted funds General £ 10,867 6,832 17,699 26,199 Unrestricted funds Designated £ 67,744 Unrestricted funds General £ 95,194 1,131 96,325 90,889 |
Total funds £ 10,867 6,832 |
|---|---|---|
| 17,699 | ||
| 26,199 | ||
| Total funds £ 67,744 |
||
| Total costs £ Total funds £ 95,194 1,131 |
||
| 96,325 | ||
| 90,889 |
Page 11
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Wages Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Animal welfare Rent Computer costs Property repairs Hygiene costs Fox care expenses Motor expenses Fixtures and fittings Motor vehicles Bank charges Staff training Subscriptions Sundry expenses Legal and professional fees Total for 2024 Total for 2023 |
Activity support costs £ 36,348 1,061 735 4,795 114 26 1,383 15,990 19,728 1,609 3,565 3,673 1,265 2,309 639 163 30 212 256 240 1,053 95,194 90,193 |
Total expenditure £ 36,348 1,061 735 4,795 114 26 1,383 15,990 19,728 1,609 3,565 3,673 1,265 2,309 639 163 30 212 256 240 1,053 |
|---|---|---|
| 95,194 | ||
| 90,193 |
6 Analysis of governance and support costs
Governance costs
| Allocated support costs Total for 2024 Total for 2023 |
Unrestricted funds General £ 1,131 1,131 696 |
Total funds £ 1,131 |
|---|---|---|
| 1,131 | ||
| 696 |
Page 12
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
7 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
2024 £
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
9 Taxation
The charity is a registered charity and is therefore exempt from taxation.
10 Tangible fixed assets
| Cost At 1 April 2023 At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 11 Debtors Other debtors |
Furniture and equipment £ 8,780 8,780 6,223 639 6,862 1,918 2,557 |
Motor vehicles £ 1,300 1,300 650 163 813 487 650 2024 £ 1,075 |
Total £ 10,080 10,080 6,873 802 7,675 2,405 3,207 2023 £ 2,225 |
|---|---|---|---|
Page 13
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
12 Cash and cash equivalents
| 12 Cash and cash equivalents | ||
|---|---|---|
| Cash on hand Cash at bank |
2024 £ 1,824 6,331 8,155 |
2023 £ - 10,713 |
| 10,713 |
13 Creditors: amounts falling due within one year
| Other creditors Accruals |
2024 £ 35 830 865 |
2023 £ - 1,735 |
|---|---|---|
| 1,735 |
14 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £Nil (2023 - £Nil).
15 Funds
| 15 Funds | ||||
|---|---|---|---|---|
| Unrestricted funds General Unrestricted funds General |
Balance at 1 April 2023 £ 14,410 Balance at 1 April 2022 £ 11,356 |
Incoming resources £ 92,685 Incoming resources £ 93,943 |
Resources expended £ (96,325) Resources expended £ (90,889) |
Balance at 31 March 2024 £ 10,770 |
| Balance at 31 March 2023 £ 14,410 |
Page 14
PAWPRINTS - WIRRAL WILDLIFE RESCUE, REHABILITATION AND RELEASE
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
16 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets 17 Analysis of net funds Cash at bank and in hand Net debt Net debt |
Unrestricted funds General £ 2,405 9,230 (865) 10,770 Unrestricted funds General £ 3,207 12,938 (1,735) 14,410 At 1 April 2023 £ 10,713 10,713 At 1 April 2022 £ - |
Total funds at 31 March 2024 £ 2,405 9,230 (865) |
|
|---|---|---|---|
| 10,770 | |||
| Total funds at 31 March 2023 £ 3,207 12,938 (1,735) |
|||
| 14,410 | |||
| At 31 March 2024 £ 10,713 10,713 At 31 March 2023 £ - |
Page 15