KNOWSLEY SAFARI I()UNDAIIUN Unaudited financial statements for the year ended 5 April 2025 Registered Charity No.. 1182542
Knowsley Safari Foundation Business infomiatiort Charity registration humber 1182542 Trustees The Rt Hon 19, Earl of Derby DL Andrew McKeown Edward Perrv Kirsten Warren Business address Knowsley Sofari Park Know51ey Park Prescot Mersey5ide L34 4AN 8a[ Sollcitors Soodle Hatfield 6 Worcester Street Oxford Oxfordshire OXI 2BX
.1 Safarl Foundation -ontents Page Report of the Trvstees Independent examiner's report Statement of financial activities Balance sheet Notes to the accounts 8-13
Knowsley Safarl Foundation Report of the trustee5 for the year et)ded 5 April 2025 Introduction The Trustees present their report and financial statements for the Knowsley Safari Foundation (the Charity) for the ye8r ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financi81 statements and comply with the Charity's Constitution, dated 19 March 2019, and applicable law. The charity is a registered charity, number 1182542. Structure, Governance and Management Governing Document The Charity is a Charitable Intorporated Organlsation ICIOI. It was registered on 19 March 2019 with the Charity Comrnission and is governed by its Constitution dated 19 March 2019. The charity was established by The Rt Hon The 19th Earl of Derby DL with an initial sum of £100 to be held and applied by ihe trustees for general charitable purposes. Recruitment, Appointment ond Training of Trustees The Charity's Constitution gave the powerto appoint new trustees to the original settlor, The Rt Hon The 19th Earl of Derby DL, during his lifetime. After this period, the existlng trustees have the power to appoint new trustees. Trustees are recruited from the immediate family and professional advisors of the oriEinal settlor. The Trustees who served during the year were: The Rt Hon 19, Earl of Derby DL Andrew McKeown Edward Perry Kirsten Warren Given the background from which the trustees are recruited, the trustees come to the role with a significant level of knowledge regarding the objects and aim5 of the charity and the related compli3nee work. In addition to this, the trustee5 galn regular updates from their professional advisors in order to keep them fully conversant with these issues. No Trustees received remuneration during the current period. Staff remuneration is detailed in the notes to the financial statement5. Orgonisationolstructure At a twice yearly trustees, meeting, the trustees agree the broad stretegy and areas of activity of the Charity. They consider the perfDrman£e of the Charity's investments and rèview the ri5k5 facin8 the Charity. The day to day administration of the Charity is delegated to administrative staff of The Rt Hon 19th Earl of Derby DL'5 Knows1ey Estate. Risk Management The Trustees have examlned the major risks facing the Charityi in particular those relating to the operations and finances of the Charity and anything that m%ght affect the Trustees, ability to realise their objective5. The TN5tees are satisfled that Systems are in place to mitigate ihe major risks. Page I
Knowsley Safari Foundation Report of the trustees for the year ended 5 April 2025 Objectives and Activities The objectives of the charity are set out in the Settlement Deed and are.. For the benefit of the publlc to promote and advance the preservation and conservation of the natural world and its biodiver51ty, in particular of endangered animal and plant specles and their habitats, by Ibut not limited tol.. lal educating the public about the need for conservation, the natural environment and sustainable use of natural resources in order to inspire and enable people and communities to connect with, care about, protect and learn from nature; Ibl carrying out and supporting research for in situ and ex situ research into linter alial.. the sustainability of natural populations and ec05yStems' animal and plant health.. animal husbandry and welfare; public attitudes lowards and interest in conservation and sustainability,. and Icl supporting conservation projects both in the LIK and woAdwide, both by direct management and by provision of grants to connect communities with nature through animal based artivities and various ¢onseNation projects. Thè Constitution of the Charity Is governed by a Trust Deed dated 19 March 2019. It is a registerod charity No. 1182542 managed by TIu5tees. The Trustees are empowered to apply income or capltal to the above objects. In particular the policy has been to provide charitable support firstly within the areas of Cheshire, Lanca5hire, Merseyside, Greater Manchester and Cumbria and secondlyi natiollally and internationallv. When planning activities for the period. the Trustees have considered the Charity Commlssion's guidance on public benefit. AchSevements and Performance 2025 has been a relatively quiet year for the foundation following the conclusion of the first phase of the Reclaiming Red s project and the departure of the remaining team member in thè prior year. Despite this reduced level of activity, the charity made a donation to the SpectBcled Bear Conservation Society to SkJPPOrt it5 scientific research. The Societws mission is to conserve and protett spectacled bears and their habitat in Pery through seientlfic research, education, and collaboration with local cornmunities, Eovernment bc>dies, and landowners. The Foundation's donation will support the monitoring of known bear FM)pulations, Including analysis of demoEraphics, seasonal habitat Use, and the critical resources required for surviva1, helping to identify priority hat)itat area5 for conservation. Income continued to be denerated throiigh donations made at the time of ticket purchase by visitors to Knowsley Safari. In addition, the Foundation received a second bequest following the completion of probate.
Knowsley Safari Foundation Report of the trustees for the year ended 5 Aprll 2025 Financial Review During the year income of £11,43712024- £25,310) was received, arising from grants and donations. The Twstee5 have used the income to support their charitable activities during the year. The total income exceeded expenditure by £7,08112024: income exceeded expenditure by £2d,299'1. The net movement In funds during the year, a5 shown in the statement of financial activities, amounted to an increase of £7,08112024.' increase of £24,299). Reserves Policy It is the policy of the charity to carry sufficient re5erve5 to cover the management and administration costs of the Trust and to respond to the needs of the Charity. The restricted fund is to be applied specifically towards the Reclairlling Reds charitable ptsrpose. Trustees and their responslbllltles Under the Charities Act 2011, the Trustees are responsible for preparing the Trustees, Report and the financial Statements in accordance with the applicable law and United Kingdom A¢countinE Standards Iunited Kingdom Genèrally Accepted Accounting Practice). The law applicable to charities in England and Wales require5 the Trustees to prepare financial statements for each financial year which eive a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policie5 and then apply them consistently,. observe the methods and principles in the Charities SORP IFRS 1021,. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial staternents on ihe going concern basis unless it is inapproprlate to presume that the Charity will continue in busine. The Trustees are responsible for keeping proper accounting records that disc105e with reasonable accuracv at ony tirne the financial position of the Charity and enable them to ensure that the fin8ncial 5talemenls comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of ffaud and other irregltlarities. Page 3
Knowsley Safarl Foundation Report of the trustees for the year ended 5 April 2025 Approved for and behalf of the Trustees on 30, January 2026 The Rt Hon 19 arl of Derby DL Page 4
Knowsley Safari Foundatlon Independent emaminerfs report to the trustees of the Knowsley Safarl Foundation I report to the Trustee5 on my examination of the accounts of the Knowsley Safari Foundatloll (the Charity) for the year ended 5 April 2025. Respective Responsibilities of trustees and examiner As the Trustee5 of the Charity you are responsible for the prepafation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Charity'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 14515llbl of the Act. Basrs of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Comrni55ion. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual items or dis¢105ures in the accounts, and seeking explanations from you as trustees concernillg any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is @iven as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Indepen(ient examiner's statement I have completed my exaThination. 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.. l. accounting records were not kept in respect of the Trust a5 required by section 130 of the Att,. 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 IAccounts and Reports) Regulation5 2008 Dther 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. Paula riars FCCA Knowsley Park Prescot Mersey5ide L34 4AG Date.. 30 January 2026 Page 5
Knowsley Safarl Foundation Statement of financial activities For the year ended 5 April 2025 Unrèstricted Fund Restricted Reclaiming Reds Fund Total 2025 Total 2024 Notes Incoming resources Grants Donation5 11,437 11,437 25,310 Total incoming resources 11,437 11,437 25,310 Resources expended Charitable activities - Governance costs Generating funds 3,945 405 3,945 405 618 398 Total resources expended 4,356 4,356 I,oii Net movement In funds 7,081 7,081 24,299 Total funds brought forward as at 6 April 2024 13.569 110,7301 Total funds carrled forward as at 5 Aprll 2025 20,650 13,569 Page 6
Knowsley Safari Foundation Balance sheet As at 5 Aprll 2025 Unrestricted Restricted Fund Reclaiming Red Fund Total 2025 Total 2024 Notes Fixed Assets Intangible assets Tangible assets 1,257 1,257 1,571 1,257 1,257 1,571 Current assets Balance at bank Debtors and prepayments Amount due to unrestricted fund 20,233 8,758 20,233 8,758 17,775 8,758 28,991 28,991 26,532 Current liabilities Amount due to restricted fund Creditors and accruals Amounts owing to Stanley EnterprSse 9,598 9,598 14,535 9,598 9.598 14,535 Assets representing Unrestricted and Restrlcted Funds 20,650 20,69dS 13,569 The financial Statements were approved by the Trustee5 on 30 January 2026 The Rt Hon 19 Earl of Derby DL Page 7
Knowsley Safari Foundatio Notes to the accounts For the year ended S April 2025 AccoLsnting policies 1.1 General The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the accounting policies Set out below, the Charities Act 2011 and Accounting and Reportlng by Charitles.. 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 IFRS 1021. Exemplions available for smaller charities have been taken where appropriate. The Charity constitutes a public benefit entity as defined by FRSIO2. The financial statements are prepared in sterlingj which is the fun¢tlonal currency of the Charlty. Monetary amounts In these financial Statements are rounded to the nearest £. 1.2 Going concern The Trustees have assessed whether there are any significant doubts about the Charity's ability to continue as a going concern and have not identified any material uncertaintie5. The accounts have therefore been prepared on a going concern basis. 1.3 Reporting Period The Charity was reglstered on 19 March 2019 and therefore the comparative figures in these accounts represent the period from 6 April 2024 to 5 April 2025. 1.4 Income Income is recognlsed in the period in which the Charity is entitled to reipt. 1.5 Expenditure All expenditure is included on an accrua15 basis. 1.6 Tamatlon The Charily is a registered Charity and accordingly is exempt from taxation on its income where it is applied for charitable purposes. 1.7 Debtors Debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaSd net of any trade discounts due. Accrued income is recognlsed for donatior)s relatins to the year that are yet to be received. Page 8
Knowsley Safari Foundatlon Notes to the accounts For the year ended 5 April 2025 A¢countlng policies Icontinuedl 1.8 Creditors Creditors are recognised when the Charity has a present obligation resulting from a past event that will probably result in the transfer of fund% to a third party and the arnount due to Settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amounts. 1.9 Funds Unrestricted funds comprise those funds which the trustees ar@ free to use in accordance with the charitable objectSves. Restricted funds are funds that have been given for particular purposes and projects. The restricted fund must be used wholly for the 'Reclaiming Red5" charitable purpose. 1.10 Intartglble fixed assets Intangible fixed assets are initially measured at cost and subsequently measured at cost less accumulated amortlsatlon and accumulated impairment1055es. Amortisation is recognised so as to write off the cost or valuation of a55ets less their residual values over their Useful lives on the following bases: Website development 20% reducing balance 1.11 Tangit)le fixed a55etS Tangible fixed assets are initially measured at ¢05t and 5ubsequeritly measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets le5S their residual values over their useful lives on the following bases: Motor Vehicles non ren)ainlng 20% reducing balance Page 9
Knowsley Safari Foundatlon Notes to the accounts For the year ended S April 2025 Comparative statement of financial activities Unrestricted 2025 Restrlcted 2025 Unrestricted 2024 Restritted 2024 Notes Incoming resources Grants Donations 11,437 25,310 Total incoming resources 11,437 25,310 Resources expended Charitable activitiès Governance Costs 3,945 405 618 398 Generating funds Total rÉsource5 expended 4,356 I,oii Net movement in fund5 7,081 24,299 Total funds brou6ht forward as at S April 2024 13,569 9,619 120,3491 Total funds carried forward a5 at 5 April 2025 20,650 33,918 120,3491 Page 10
Know51ey Safari Foundatlon Notes to the ac¢ount5 For the year ended 5 Aprll 2025 Incoming resources for charitable activitles Z025 2024 Grants Donations 11,437 25,310 11,437 25,310 Resouyces Èxpended on charitable a¢tivitie5 and support costs 2025 2024 Accountancy Marketing IT Support costs Wages Bank charges Depreciation Equipment Expenses Sundry Expenses Donations 450 91 91 393 24 53 314 3,945 4,356 I,oii Trustees, expenses No remuneration or expenses were paid to Trustees during the year. Page 11
Knowsley Safari Foundation Notes to the accounts For the year ended 5 April 2025 Intsnglble fixed assets Webslte development Total COST At 6 Aprll 2024 Additions Disposals At 5 April 2025 3,120 3,120 3.120 3,120 AMORTISATION At 6 April 2024 Additions D%p05als 1,549 314 1,156 393 At 5 April 2025 1,863 1549 NET BOOK VALUE At 5 Apri12024 At 5 April 2025 1,571 1,257 1,964 1,571 Tangible fixed assets Motor Vehicles Total COST At 6 Aprll 2024 Additions Dlsposals At 5 April 2025 DEPRECIATION At 5 April 2024 Additions Disposals At 5 April 2025 NET BOOK VALUE At 6 April 2024 At 5 April 2025 Page 12
Knowsley Safari Foundation Notes to the accounts For the year ended 5 April 2025 Staff Costs 2025 2024 Wages and salaries Social security costs Pension cost5 Other staff costs Total staff costs Of which relating to key management personnel.. Wages and salaries Social Security C05t5 Pension costs Other staff cost5 Total Average headcount No employees received benefits of more than £60,00012024'. nill. Related party transactlons Costs totalllng Nll12024'.Nill have been settled on the Charity's behalf by Stanley Enterprise, a partnership of one of the Trustees, or Stanley Estate and Stud Company, the sole trade of the same Trustee. At 5 April 2025, £9,598.3012024.' £14,535) is owed to Stanley Enterprise. This balance is un5ecuied, interest free and repayable on demand. Page 13