Charity no. 1177380
# **The Oak and Furrows Wildlife Rescue Centre**
# **Report and Unaudited Financial Statements**
**31 March 2025**
## **The Oak and Furrows Wildlife Rescue Centre**
## **Reference and administrative details**
|**For theyear ended 31 March 2025**|**For theyear ended 31 March 2025**||
|---|---|---|
|**Charity number**|1177380||
|**Registered office and**|Oak and Furrows||
|**operational address**|Unit 6||
||Clearwater Business Park||
||Frankland Road||
||Blagrove||
||SN5 8YZ||
|**Trustees**|The trustees who served during the year and up to the date of this report||
||were as follows:||
||Linda Pope|Chair|
||Michelle Bowyer||
||Stuart Forrest||
||Christopher Laurence OBE||
||Anne Murray||
|**Bankers**|Lloyds Bank Plc||
||25 Gresham Street||
||London||
||EC2V 7HN||
|**Independent examiners**|Godfrey Wilson Limited||
||Chartered accountants and|statutory auditors|
||5th Floor Mariner House||
||62 Prince Street||
||Bristol||
||BS1 4QD||
1
## **The Oak and Furrows Wildlife Rescue Centre**
## **Report of the trustees**
## **For the year ended 31 March 2025**
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).
## **Objectives and activities**
Following the transfer of assets and liabilities of the charity to RSPCA North Wiltshire and Newbury District Branch on 1 April 2020 the charity remains active to enable the charity to contact those regular donors who continue to give monies by standing order or other means to the charity and are unaware of the change in operation. Once this process has been fully completed the trustees plan to make this charity dormant and change its status to a linked charity to RSPCA North Wiltshire and Newbury District Branch CIO.
## **Public benefit**
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Financial review**
General fund raising, charitable activities and donations and legacies totalled £32,402 (2024: £83,935) of which £nil (2024: £43,200) was received in respect of legacies. No income was received in the year with restrictions.
The charity required to have the accounts independently examined which cost £2,699 (2024: £2,886) including the cost of preparing the accounts.
## **Policy on reserves**
The trustees review the charity's reserves policy annually, depending on the level of expenditure versus income each year.
The level of unrestricted reserves as at 31 March 2025 was £474 (2024: £41,103) and the level of restricted reserves was £Nil (2024: £Nil).
At 31 March 2025, £474 (2024: £41,103) was held in free reserves, which consist of unrestricted general funds.
## **Going concern**
On 1 April 2020, The Oak and Furrows Wildlife Rescue Centre passed all trade and assets across to RSPCA North Wiltshire and Newbury District Branch in order to secure financial stability. The charity remains active to receive any legacies made in the charity's name and will do so for the foreseeable future.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is registered as a Charitable Incorporated Organisation (CIO) and is governed by its constitution adopted on the 1 March 2018. It is managed by the Board of Trustees.
## **Recruitment and appointment of trustees**
New trustees are appointed by a majority vote of the current trustees. This follows a process of approval by current trustees, being first nominated by a trustee, meeting that nominee, and assessing whether they are appropriate for that position.
2
## **The Oak and Furrows Wildlife Rescue Centre**
## **Report of the trustees**
## **For the year ended 31 March 2025**
## **Statement of responsibilities of the trustees**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- ▪ state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity have no liability to contribute to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Independent examiners**
Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.
Approved by the trustees on 10 July 2025 and signed on their behalf by
Linda Pope - Chair
3
## **Independent examiner's report**
## **To the trustees of**
## **The Oak and Furrows Wildlife Rescue Centre**
I report to the trustees on my examination of the accounts of The Oak and Furrows Wildlife Rescue Centre (the CIO) for the year ended 31 March 2025, which are set out on pages 5 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- (1) accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
- (2) the accounts do not accord with those records; or
- (3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## William Guy Blake
Date: 10 July 2025 **William Guy Blake ACA Member of the ICAEW** For and on behalf of:
## **Godfrey Wilson Limited**
Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD
4
## **The Oak and Furrows Wildlife Rescue Centre**
## **Statement of financial activities**
## **For the year ended 31 March 2025**
|Note
**Income from:**
Donations and legacies
2
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
4
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
**Net income / (expenditure)**
**and net movement in funds**|**2025**
**Total**
**£**
**32,402**
**32,402**
**702**
**72,329**
**73,031**
**(40,629)**
**41,103**
**474**|2024
Total
£
83,935|
|---|---|---|
|||83,935|
|||721
49,400|
|||50,121|
|||33,814
7,289|
|||41,103|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. All income and expenditure pertained to unrestricted funds in both periods.
5
## **The Oak and Furrows Wildlife Rescue Centre**
## **Balance sheet**
## **As at 31 March 2025**
|Note
**Current assets**
Debtors
7
Cash at bank and in hand
**Liabilities**
Creditors: amounts falling due within 1 year
8
**Net current assets**
**Net assets**
**Funds**
9
Unrestricted funds
General funds
**Total charity funds**|**£**
**-**
**3,174**
**3,174**
**2,700**|**2025**
**£**
**474**
**474**
**474**
**474**|2024
£
42,200
1,789|
|---|---|---|---|
||||43,989
2,886|
||||41,103|
||||41,103|
||||41,103|
||||41,103|
Approved by the trustees on 10 July 2025 and signed on their behalf by
Linda Pope - Chair
6
## **The Oak and Furrows Wildlife Rescue Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **1. Accounting policies**
## **a) General information and basis of preparation**
The Oak and Furrows Wildlife Rescue Centre is a CIO registered in England and Wales. The registered office address is Oak and Furrows, Unit 6, Clearwater Business Park, Frankland Road, Blagrove, SN5 8YZ.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Oak and Furrows Wildlife Rescue Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b) Going concern basis of accounting**
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and the future plans of the charity. On 1 April 2020, The Oak and Furrows Wildlife Rescue Centre passed all trade and assets across to RSPCA North Wiltshire and Newbury District Branch in order to secure financial stability. Whilst the Charity has previously continued to remain active to capture any legacy income or donations it is likely that it will be officially linked to RSPCA North Wiltshire and Newbury District Branch CIO within the next 12 months. There are no material uncertainties about the charity's ability to continue as a going concern.
## **c) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
## **d) Funds accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
7
## **The Oak and Furrows Wildlife Rescue Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **1. Accounting policies (continued)**
## **e) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
## **e) Expenditure and irrecoverable VAT (continued)**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **f) Allocation of support and governance costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on cost as follows:
|ities based on cost as follows:|||
|---|---|---|
||**2025**|2024|
|Raising funds|**0.0%**|0.0%|
|Charitable activities|**100.0%**|100.0%|
## **g) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **h) Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **i) Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **j) Financial instruments**
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.
## **k) Accounting estimates and key judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
8
## **The Oak and Furrows Wildlife Rescue Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **1. Accounting policies (continued)**
## **k) Accounting estimates and key judgements (continued)**
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no sources of estimation uncertainty in the current or prior year.
## **2. Income from donations and legacies**
|Donations
Legacies
**Total income from donations and legacies**|**2025**
**Total**
**£**
**32,402**
**-**
**32,402**|2024
Total
£
40,735
43,200|
|---|---|---|
|||83,935|
All income from donations and legacies was unrestricted in the current and prior period.
## **3. Government grants**
The charity received no government grants in the current or prior period.
## **4. Total expenditure**
|Donations to RSPCA NW
Admin costs
Accountant costs
**Sub-total**
Total expenditure
Allocation of support and governance
costs|£
-
702
-
702
**702**
Raising
funds|£
£
69,595
-
-
34
-
2,700
69,595
2,734
2,734
(2,734)
**72,329**
**-**
Charitable
activities
Support and
governance
costs|**2025**
**Total**
**£**
**69,595**
**736**
**2,700**|
|---|---|---|---|
||||**73,031**
-|
||||**73,031**|
Governance costs in the year were £2,700 (2023: £2,886).
9
## **The Oak and Furrows Wildlife Rescue Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
## **4. Total expenditure (continued) Prior period comparative**
|Donations to RSPCA NW
Admin costs
Accountant costs
**Sub-total**
Total expenditure
Allocation of support and governance
costs|£
-
721
-
721
**721**
Raising
funds|£
46,475
-
-
46,475
2,925
**49,400**
Charitable
activities|£
-
39
2,886
2,925
(2,925)
**-**
Support and
governance
costs|**2024**
**Total**
**£**
**46,475**
**760**
**2,886**|
|---|---|---|---|---|
|||||**50,121**
-|
|||||**50,121**|
## **5. Net movement in funds** This is stated after charging:
|Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examination including accounts
preparation (excluding VAT)|**2025**
**£**
**Nil**
**Nil**
**2,250**|2024
£
Nil
Nil
2,405|
|---|---|---|
## **6. Taxation**
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## **7. Debtors**
|Accrued income
**Creditors: amounts falling due within 1 year**
Accruals|**2025**
**£**
**-**
**2025**
**£**
**2,700**|2024
£
42,200|
|---|---|---|
|||2024
£
2,886|
## **8. Creditors: amounts falling due within 1 year**
10
## **The Oak and Furrows Wildlife Rescue Centre**
## **Notes to the financial statements**
## **For the year ended 31 March 2025**
**9. Contingent assets**
- The charity has been notified of three legacies at 31 March 2025 for which the timeline and proceeds are uncertain at the date of signing the accounts, and therefore no amounts have been recognised in the accounts.
## **10. Related party transactions**
On 1 April 2020, the charity passed all trade and assets across to RSPCA North Wiltshire and Newbury District Branch.
During the year the charity made donations of £69,595 (2024: £46,475) to RSPCA North Wiltshire and Newbury District Branch. At the balance sheet date the amount due to/from RSPCA North Wiltshire and Newbury District Branch was £nil (2024: £nil).
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