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-B￿kne]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 Ar￿Unring Stsrtdards ILTnited Kingik)m Generally Acccpted Accounting Praciicel and applicable law and rcgujatio￿s. The law applic&ble to charities requires the tn￿eS 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 f￿￿CIal stat¢tnents, the In￿le¢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 eXpl￿ned 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 Ca￿led 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 ba￿k 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 S￿eMents on pgges 7 to IS were approved by the In￿le¢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