Charity registraiion number. 1177380 The Oak and Furrows Wildlife Rescue Centre nud Report atvj Finanfjiol Sktwnents for th¢ Y¢ar End¢d 31 Marth 2024 The Oak and Furrows Wildllfe Re￿u¢ Centre Contents {Gontlnued) Refororvj aThJ Athninistrali* D¥l¥ib Trust￿. Rep)rt 2103 Statsment ofTwstees' Resronsiknlilies IndeFendent Exaninefs Rerh Staiement of Finanual Acti￿lIes Notes to the Financial Statemwrt8 8t014 The Oak and Furrows Wlldlife Rescue Centre Reference and Admlnlstrative Details Cholrnian S Forrest C J Lauier A Muriay 1177380 Charity Rogistration Number Principal Office B18kehill Nature ReseTh Malmas￿ry Roa Leigh Wlttshire SN6 6RH Independent Examiner Milsted Langkn LLP 4 Queen Street &41 1HE Page 1 The Oak and Furrows Wlldlife Rescue Centr• Tntstees. Report Thè truslees present the annual ￿X)rt t(*￿ther the final￿￿[ statements 8nd 8uditor5' rwrt of tho eharity the yoar eTrd￿ 31 Mor¢h 2024. Objecthi•8 and *thib•8 Folk)wng thè trander of a¥Bets and l*bilths of th¢ ¢harrty tr• RSPCA North Wilishire and Nth¥bury DistrKt Branch on 1 Wil 2020 the tharity remains athe to enable the Charity to contact those regular donors who conb'nue lo gtve mon*s by standing order or other moans to the Charity and are unaware of the change in operakn. Once this procEss has been fulty r￿mple1￿ the trustees plan to make this charty dormant and change Ns status to a linkd charity to RSPCA North Wiltshire and Newbury District Dr￿ch CIO. Publlc bonafft The truste￿ confirm th81 thty ha￿ CoM￿led wrth th• roquirements of 8o¢tion 17 of the Charib¢s Act 2011 to have due r￿ard to the wblic benefit 9UKlan¢e pth￿hed by the Chanty Commission for Enoland and Waes. Fln•nFlal rwrfl•w Genèrdl fund r8i$ing, charilablè ¥tNibe6 and dI)nati￿ts and Iw4¢¥ total￿ £83,935 (2023." £98,600) of £43,200 12023.. £46.7691 ¥ras [￿e1ved li resk*Ct cl *acie$. No income ￿d$ receNed in the year wrth restrrtiorts. The ¢h8nty required to have the ￿￿nIS indeFerthiUy èranined whkth cost £1.32012023: £1.320}. The tr(tslees feview the chari￿3 reserves polry annualy, I)ep￿d￿g on the kvel of expenditure versus inceffle each year. Tne levd of unrestrthd reserves as at 31 klarch 2024 was £41,103 {2￿)3. f.7.2891 and the thl of r4slrrted Is￿rVeS was ￿11(2023.. £Niti. At 31 IA¥ch 2024, £41.103 (2023.. £7289) was in free reseThEs, whth eonsi5t of unrestricted general funds. Going concern On 1 April 2020, The Oak and Furr￿￿ WiWIrf8 Res￿1￿ ￿fttrè rAW the audits 18 unawaie. The annual re￿rt wroved by the truBlees of the d￿lIty on ........ .... .... . behair ty. signed on its L Pupe Chairman and Irustee The Oak and Furroyts Wildlife Re3cue Centre Statement of Trustees. Responsibilities The trustees are rewsible for preparirvJ the I￿￿ta@S, report and the financial stat8rn￿ts •1 accordance with tho Unrted lfjn9dom Accounting Standards {Unrted lfjrykn G•neralty Accounting pr￿tice) a￿t￿le law and regulat￿5. The law appltthe to charffjes requires the trustees to prep¥e finarwl slatements for each financial r whirh give g tniè and fair view of the slatg of affairs of tha charity and of thè inc￿ming resources and application cé resources of the (*atty for that ￿rI[￿3. In preparing these financiJ stslements, the trustees aR reouired to." select sujtsble &countino thÈn aprty fhwn o)nsislonty. I￿serVe the methcds and princples in thè Charths SORP". makejutsments and ests"mates that are reasonabk and pnJd8nt Stats wthether *CYJUfrtvig slaThJards hav8 b8en foknAEd. subj8Ct to any material depathres dis¢k)sed arKI explw'ned in the finan¢ial statements., aThJ prepare the financid statements on the goiTh3 concern basis in¥prowHte io presume tnat the c*anty vAlI contsnue in bu*res& The trust￿ are responsth kewng ryop8r arnunting rttx)rds that distkno with I￿0￿9b curw at any time thg financial posthn of the charity and enable them lo ensLtre that th8 finan￿1 ¥l¥letnents (xjmpty wrth the Charities AU 2011, the Gharths IAc£ounts and Reports) Regulalions 2008, and the Pr￿lon8 of the constiiution. The trustees are aL80 responsib￿ for safeguarding the ajsets of the charty and heiicE fut lth'ng rea50na* steps for Ihe prevenkn and d8tecllon of f¥au¢J and other irregularities. Tho trustees are responsible for the Maintènan￿ and integrity of the corporato and financial inf0mlat￿n InC￿￿¢d on the ehariV¥ websrte. L¢gisknlbJn governing th¢ Pr¢parat￿n aid diwiiiiriabon of financia slatements may drffer from l&J14ab.￿ in otherjurisd￿tW)￿s. Apprw*J by the trustees of the tharity ￿ ! . and on ts tshalf ty. L Pope hairnan and truslee The Oak and Furrow5 Wildltfe Rescue Centre Independent Examinerfs Report to the trustees of The Oak and Furrows Wildlife Rescue Centre I report to the trustees on my examinati(￿ of ￿ ￿£¢￿Ints of The Oak and Furr(A￿ Wikllrfe Rescue Centre for the year 31 March 2024. Ro8pon•ibilitiea and b&•i8 of rèport As the charity's trusloès The Oak and Furrrms WibJliFe Roscue Centre w)u are responsib￿ for th8 w¥poiotiorTr vf tlie IM￿[11$ iri ¥wxdarKe wNh the requirements of the Charitss 2011 1.the Act'l. I report in rw¢¢t of my ¢x￿in0tion of the The Oek And Furro￿ Wildlife Rescue Centre's ecc0￿￿ carried out under seth.on 145 of the 2011 Act and in carrying out my examination I have folkjved all the applicable Diracts"ons given by the Charity Cc4nmi8sM)n vnder sectson 145(51(bl of the Act Independent examlnofs st•t¢ment I have complete(J my eX￿1n8￿"0n. I Confl￿n tim no maiertal maiters have come to my atteniion In conne¢b)n wlh thg oxaminatbcn gNing me cause b tel￿Ve that in any material respecL 1. ￿COunting reciJrd5 were not kept in rry￿t of The Oak and Furrct•*s Wikllif8 R8scué Cèrttra as required by section 130 of the or 2. tlie a￿Ul1[￿ do iKJt ￿)r￿ wilh Ihos¢ reccrftls" or 3. (tie o¥wuiits do IKJI uxnply wth th¢ axountirwj rryuirwnents ￿n￿Mir￿j th¢ form and wnt¢nt of accounts sel (Wt in the Charibes {Accounts and Reports} Regulations 2008 othef than any requirement that the accounts a 'truc and ts'r ￿ ￿1¢h 1$ not a matter eongidered as part of an independent ex￿Inab.￿. which attenkn.on should be drawn in this reFMJt li (Yder to enable a Kryer understsnding of the 8ccounts to be reached. Rotert Cadwalladgr FCA Mitsted Langdon LLP 4 QtJe8n Streot 1 1HE 2311212024 The Oak and Furrows Wildlife R￿Gu0 C¢ntre Statement of Flnanclai Activities for Ihe Year Ended 31 l•larch 2024 Total Totsl 2023 In¢om• and Endornnt8 fro Donations and1¢gacteti Totsl income B3,935 83,935 98,6ty) 83.935 83.935 98.600 Expandltura on: Raising funds Charitablè acts (721) {49,4001 (1211 49,400 17661 278.803 Total expFndituw Nat incOm￿lÉ￿pÉndItrjre1 Net mvemont in fur IJU.1211 50, 121 279.569 33,814 33.814 (180,g89 33,814 33.814 (180,969) Roconcllladon of funds Totsl fvnds IKwht fo￿￿[d Tolal funds c£rried forymrd 7.289 7.289 188,258 11 41,103 41,103 7,289 JI of the charty's ￿0vi￿eS derl¥e frrrfn continuirYJ wrat￿ dunng the aLK>ve peri(>J5. fvnds breakdown for 2023 is shtran n note 11. The note¥ on pa9tts 8 to 14 fom) ￿ integ1Ot M of tr￿15￿ ¥tst¢wnents. Page 6 The Oak and Furrows Wildlife Rescue Centre (Roglstratlon number. 1177380) Balance Sheet as at 31 March 2024 2024 2023 CutT¢nt a88et• Debtors Cagh at bank and in hand 42,200 1,789 43,989 12,517 1.423 13,940 Credltor8: Amounts falllng due within one year Not a$￿ts 10 12.8861 41.103 {6,6511 7.289 Funds of th• charlty: Unrestricled incom• funds UnrestrKted funds 41,103 7,289 Total funds The financial st8tements on pages 6 to 14 wwe ty the Irustees. and authori*J for issue on .. and siwd on thw'r tehaf by: L Pope Channan and trustee The notes on pw 8 to 14 fomi an integral part (rfthese final￿1￿ statements. PÈ9e 7 The Oak and Furrow4 Wildlife Rescue Centre Nrjtss to Ihe Financlal Ststements for the Year Ended 31 March 2024 1 Aeeourrtlng pollcl8s 8tat•ment of compliance The finan¢iai statements have been prepared Bi accordance wilh AC￿nting and Reporbng by CharFties'. Stslement of ReCOmmer￿ Pr&t￿ ￿Kable to charilies preparing their ace￿￿￿t% in ccyd8nce wilh the Financial Reporb"ng Standard appl￿￿ in the UK and Republic of Ireland IFRS 1021 feff￿bW￿ l Jaiiuory 20191 (Charllies SORP IFRS 10ZI). the Finanual Repornng Standard applrable in the UK arKI RepLth of Ire5aThJ IFRS 11r2) atKI the char￿aS Act 2011. Ba815 of preparation Oak and Furrm Wikylsfe RescJJe Centre meets the definrtTrJn of a publ￿ benefit entity under FRS 102. The ￿t￿[rtS (financLg1 statsmentsi have teen prepared un¢Jer the hBtori¢al cost cortrvention th items recryJnwl at cy)gt or transaction unle66 othe￿1£e in the rolovant notelg} to Ex•mplion from prnparing a ¢a8h fiow •tal•m•nt Ab" by Ihe Chartues SORP (FR6 102) the Irustees have opted not to iThJude a statement crf C2sh flcplts dua to Ihe si28 of the charity. Going con¢arn The financial slatemonts have t*èn r￿￿are￿ ￿ 2 trAÈi¢. On 1 Apfil 2020, The Oak and FurrtrhF Wildlrfe Rescue Centre passed all trade and a&%ets xross to RSPCA North Wiltshire and Ne•hwry Distr￿1 Branch in order to secure financtal stabilty. The charity remwns aGb"ve to recerve any Waes in the charws name arKI do so for the foreseeable futurè. Income and endowment8 Vc4untary income inc1l￿1r￿ dorBi1￿. gifts, legaues grartts that provKle core funding or are of eneral nature ￿ recognlsed V•fften ihe chanty nas enifdement to the income. rt is probab￿ that the incomè be r￿1ved and the ￿n￿jnt can ￿ measured SLrffKigrt reliabilty. Donations and legacies Donations and leyacies are recc#3nised on a rec*v4)le ba￿ wth8n raceipl 1$ probable and the amgunl can be reliabty me&￿red. Exp•ndllur• NJI eA￿Er￿lIu￿e i¥ ietxJgni5ed rxKe Ihere L8 8 legal or c(￿strLthe 0￿￿￿81￿￿ to thal expendthjre. it is probable settlement is rÈwir￿l th8 amount can b8 mèasurgJ relw. AJI resources expended are ir￿￿1¥? of irtecoveth VAT. Ratsln9 fund These are costs I￿Irred in attt&ling Yduntary inc<#ne. the manaoement of iivestrnents arKI those ir￿rr8d in trading th* raise fLffth. The Oak and Furrows Wildlife Rescue Centre Notes to the Financial Statsments for the Year Ended 31 March 2024 (Gontinued) Charitabte expernlitur¢ wiipiises IIKtse (3)>1s by IhE rhar]ty in the deltvery of rts aclvllie5 and sefvices for ¢ts benefi￿"ar￿. It indudes both costs thal Can be a￿￿ed diredy to SLth act￿￿8$ and those costs of an indircct rthre nece&%ary to support them. Support costs Suppuit Lusts irKlude ￿lIa1 and been altKatg3 to t￿8[ c2tegone5 on a t%qsis consistent ￿ the usè OF resour￿. fjovernance co These include the Costs attrbulthle to the ￿nplianCe wilh ￿nStitutional and statutory requiremerts, IFKIuLllng aLNJli srateglc markag￿ent ana trustees meell.ngs and rellnbUr￿ Irrecoverable VAT IrreGoverdle VAT 13 thar9ed 09oin¥t the cate9tyy of r&8ouY¢a8 expended for whith il was incurrwj. Taxation The tharity is cons¥Jered to Frass the tests set out in Paragraph 1 Schedule 6 of the Finan¢e Act 2010 and therefore it meets the defmrtKJn of a Charrtats￿ cc*npany for UK corrA)rab'on tax purposes. A¢¢Ording￿. the ¢harity is potenbalty exempt from taxati￿ in re4)eGt of In￿Me gr capital gains received wthin categories covered by Chapter 3 Part 11 of the Cryporabon Tax Act 2010 or Secb'on 256 of the Taxal￿n ol Ch$rgoablo Gains Aet 1992. to the extent that ￿ch income or gains are appl￿ exchJ• to L*arttable wp)8es. Cosh and c•sh ￿U1V•1•nt* C8sh and cash VWN￿entS comprise cash on hand and cav deF¢)sts. and other short-temi highty I￿Uld invesknants that are readi￿ ts)nverttsle to a kncNm amcAknt of cash and are s￿￿.￿et to an insignfficant risk of change in ￿dIL￿. Tr•d• Gr￿ltor8 Trade credrtors are thlisiations to pay for QC*•ts or swvicAs that have wijired in tho ordinary course of busirtess from suppl*rs. Ac¢ounts payable are dassrfied as ¢yrrent liabilit￿S rf the does not have an uncondtsonal right. at the end of the reF4)rting ￿nI)I, to defer sethemenl of the ¢redilor foT al least twefve Monttr￿ after the Tep)rtin9 date. If therè 1$ an Un￿ndI￿onal righl to defer settlement for at lea$t iW¢￿e months aft¢T rqMtin9 date, they atv a5 IN)fHJJrrent liabllltles. Trad¢ ¢r¢ditor5 are reGO9nk8ed inthlty ￿ the tr8naadion prtt arKI SUbseq￿ndY measured at Fund 6truGturo Llnreqtrirtptl inr￿M9. fiJnd8 9re ger￿.PAI fund• that ar• a¥ailat49 for al th• Irust••s di•eretion in furtheran¢¢ of th¢ objedrrfes of the charity. Pag¢ 9 The Oak and Furrow8 Wildlife Rescue Centre Notss to the Flnanclal Statements for the Year Ended 31 March 2024 (Gontlnued) Fl#an¢i•l inBtrum¢nts Cla%8llkatlon The charity hokts financigF irFBtrumerts a5 defined in FRS 102. The fin￿¢￿1 assets and bilthes of the charty thÈif mexwpmpnt iwss are at folkv•A'. Flnancial 8S5ets - traje and Ottw deblots are basK financial instruments and are debt instruments Cash al bank- i8 dassffied as a inslnmi8nt 2nd i¢ mèa•Lr•d #t fxe val￿. Finanoal Ik8kn'litres - Ir* ￿editoTr. xcwals and other creditors are financk21 instruments. and are measured 81 amortised cost Taxalion and sccial secunty are induded in the finan￿al instruments disc105ure definition. Dele[r￿ 1￿C￿ne is w¥Jt deeffi￿ to te a ffinanc￿l l*bllMy. as the casn settiemenl ha$ alreaty taken placè thore $ an Obl*jab(￿ to delw ser¥Thx rnther than cash or anothèr finan¢iel in3trumenL Page 10 The Oak and Furrows Wildlife Rescue Centre Notes to tho Financial Statements for the Year Ended 31 March 2024 (contlnued) 2 Incom• from donatiom and l•ga¢i•6 funds Genoral Total 2024 Total 2023 Donab"ons and legxM', Donatons Legac￿$ 40.n5 43.200 40.735 43,2(K) 51.831 46,769 83,935 83,935 98,61Kl 3 Exp•ndiiurn on raxing fund• al Costs of g•n¢rating donations and legaci88 funds Gen•ral Tot•1 2024 Tcknl 2023 FLtndr8i8iny 721 721 4 Exp1ndl￿rn tsn thartt•bl• xtl¥lll•g nds T¢>tsl 2024 T¢)tal 2023 Donab"ons to RSPCA North Vlthhire and Newbury Distrrt Branch SupFKXt ¢J)sts A6.475 46.47S 39 2.886 275.802 125 2.876 49.4(MJ 49,400 278.803 Support 2024 2023 orrmx ¢￿￿6¢6 39 12) Page 11 The Oak and Furrowa Wildlife Rescue Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2024 (Gontinued) 5 Anatysis ol governanu and support costs Govorn*n¢• costs funds Gen•RI T¢)L*l 2023 2024 Irthpendent e￿nI￿er1ees Ex￿InatIon of the financial statemer Other fees to ex8m1r￿rs 1.320 1,320 1.566 1,320 1,556 2,876 6 Net incomingloutgolng resource8 Net incom￿￿{oU￿o1ngI r8sourrAs for indud#" 2024 2023 Indèpèndent examinalion fÈ82 A¢oJuntancy fees 1.320 1,320 1,556 7 Trustees rnmun•ration and exponsos No trustees, tv any FEf50ns wnnected vAlh them, habe ￿Ned remu￿￿tIon from the charty during the ￿1. ND trugteÉs havè any r8*m￿lS•d •xr*nsgs other t*￿fitS frcvn tho charity durirwJ thè 8 Taxatlon The charity is a wsterwj chanty aThJ s Ihwefore ex￿ptf￿(¥n taxation. 9 D•btorn 2024 2023 Due frcth group undertthrys 6,000 6,517 12,517 42.200 42,200 Page 12 The Oak and Furrows Wlldlife Rescue Centre Notss to the Financial Statements for the Year Ended 31 March 2024 (contlnued) 10 Craditots". amounts falling du• within on• yoar 2024 2023 Tradg creditors 3.170 3,481 6,651 11 Funds Balancé at 1 Incomlw R8ÈourfX BalanÉ# at 11 7,289 50,121 41,103 Balane• at 1 Incomln9 R•gourc•¥ Bal￿£0 4t 31 Ut)rnstrlct•d fund8 (lenernl Unre6trica 188.258 279,569 7,289 purposes for¥th￿h the furNts are to are as folkn*s: 12 Analysls of n•t au•ts bolw•en fund$ Unmtrlct•d Total fuTrd8 funds at 31 March G•neral 2024 Current assets Current l￿bIlitIeS 43,989 {2.886 41,103 43,989 {2,886 Total net assets 41.103 P898 13 The Oak and Furrowa Wlldlife R•3Gu¢ Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2024 (continued) UnrnstrKtett fund8 G•ngrn1 Total funds at 31 Maroh 2023 Current 088ets Current liqbiliti& 13.940 8,8511 7.289 13.940 6,851 Total net 88 7.289 13 Rolatod paity tr￿n￿ellOnS During thè year the charity made the follow￿ng Tetatad paty trans¥tms: RSPCA North Wift8hirn and Newbury Ditstrict Br4nch (As frcffn 1 ￿[d 2020 uperations (rf the cttaAty merged Wlth RSPGA North Vliltshire aTrJ Nvwtryjry 'stnct Branch.) During th¢ ycar the charity made £46,47512022 - £275,802) lo RSPGA Nonh Vlllt8h*e ¥nd Newbury DL8trLt Branth. Al the balance sheet date the amount dLSÈ tcthrm frcrfn RSPCA North I￿￿h1r• and Nevklury Distriei Branch was £Nil {2W23 - £6,000). t￿ring the year, the ban to RSPCA North WiAshire and NtsTh¥t￿ry DIStr￿t Branch vas repawj ar￿ inlerest was Charged on this thn. P*Je 14