Charity registration no:1190048
# **Hornbeam Wood Hedgehog Sanctuary**
## **Trustees’ Annual Report and Financial Statements**
**For the period ended 30 June 2021**
1
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
||**Table of contents**||
|---|---|---|
|||Page|
|Legal and administrative details||3|
|Trustees’ Report||4 – 6|
|Auditor’s Report||7|
|Statement of Financial Activities||8|
|Balance Sheet||9|
|Notes||10-15|
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity registration** 1190048 **number:**
**Registered Office:** 71A High Street Harpenden AL5 2SL
**Trustees:**
Harriet Maylin, Chairman. (appointed 22 June 2020) Victor Maylin (appointed 22 June 2020) Martin Maylin (appointed 22 June 2020)
**Secretary:**
Victor Maylin
**Bankers:**
HSBC 8 Canada Square London E14 5HQ
**Independent Examiner:**
Rachel Balchin FCA Bulldog Accounting Limited 12 Brogdale Place Faversham Kent ME13 0AF
3
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
## **Trustees’ Report for the period ended 30 June 2021**
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the period ended 30 June 2021.
## **Reference and administrative details**
Hornbeam Wood Hedgehog Sanctuary (“the Charity”) is a charitable incorporated organisation (CIO), registered in England and governed by a CIO foundation constitution dated 22 June 2020.
The Charity is registered with the Charity Commission for England and Wales under registered number 1190048.
The registered address of the Charity is 71A High Street, Harpenden, AL5 2SL.
## **Statement on public benefit**
The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with their duty in section 4 of the Charities Act 2006 to have due regards to public benefit guidance published by the Commission in determining the activities undertaken by the charity.
## **Objectives and activities**
The objectives of the Charity as defined in the constitution are:
- 1) For the benefit of the public to relieve the suffering of hedgehogs native to the UK (Erinaceus Europaeus) in need of care and attention, and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals and to rehabilitate and care for them so that they can be released back into the wild.
- 2) To advance the education of the public in matters pertaining to hedgehogs and other wildlife and their natural environment.
- 3) To further the conservation and preservation of the hedgehog species, in particular by:
- a. Promoting the practical welfare of hedgehogs including their habitats;
- b. Educating the public, particularly the younger generation, to appreciate and respect nature and wildlife particularly in relation to hedgehogs, and;
- c. Funding research into the behavioural habits of hedgehogs and to ascertain the best methods of assisting their survival.
In order to advance its objects, the charity focuses its activities on the provision of rescue and rehabilitation to hedgehogs in need as well as undertaking educational activities and public awareness raising projects such as school visits and engagement with the national and local media. Whilst these activities have been taking place for some time, the charity was formally constituted in June 2020 with these financial statements being the first to be reported to the Charity Commission.
4
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
**Trustees’ Report for the period ended 30 June 2021 (continued)**
The charity relies on contributions from volunteers to function though this has been challenging during the pandemic. Local veterinarians continue to support the charity through the provision of free healthcare and advice, and the charity is very grateful for this contribution.
## **Achievements and performance**
The COVID-19 pandemic has impacted heavily on the charity’s operations during 2020, with schools and other scheduled events cancelled. However, with the benefit of legacies and the hard work of contributors – notably, those who created and donated the items sold in the shop – the Charity has been able to continue operating and supporting the hedgehogs under its care. Rescue operations increased during the year and a hospital and an educational facility were constructed to further the activities of the charity in these areas.
The Charity has also had success in raising awareness of hedgehog welfare with local authorities. In particular, Wheathampstead Parish Council has requested the charity’s support in making the area hedgehog friendly.
## **Financial Review**
As this is the first year the charity has been constituted, the accounts cover the period from 22 June 2020 – 30 June 2021, and no comparatives are available.
During the year, the Charity received £33,313 in income, primarily from donations and grants. There were gifts in kind made to the charity of £2,990, including medication and food for hedgehogs, and vital items of equipment such as incubators, for the hospital.
Restricted grants of £9,211 were received to fund the construction of the hedgehog hospital and education building. These have all been spent during the year.
Over £4,000 was generated through the charity’s E-commerce and trading activities with a lot of items being donated for sale.
Expenditure of £28,070 was incurred during the period. The net surplus for the year was £5,243 of which £630 is restricted. This money will be used towards the purchase of a new vehicle for the sanctuary.
At the end of the period the charity holds £5,243 in reserves, £630 of which is restricted.
5
Charity registration no:1190048
Hornbeam Wood Hedgehog Sanctuary
Trustees, Report for the period ended 30 June 2021 (continued)
Statement of Trustees Responsibilities
The law applicable to charities in England & Wales requires the trustees to prepare
financial stalements for each financial year which give a true and fair view of the
state of affairs of the charity and of the incoming resources and application of
reSoUrS of the charity for that period. In preparing these financial statements, the
tTUStees are required to:
a) Select suitable accounting policies and apply them consistentty-
b) Observe the methods and principles in the Charities SORP,
c) Make judgements and accounting estimates that are reasonable and prudent.
d) State whether applicable UK accounting standards have been followed,
subject to any material departures disclosed and explained in the financial
ststements.,
e) Prepare the financial statements on the going COnM basis unless it is
inappropriate to presume that the CIO will conkn'nue in operation.
The trustees are responsible for keeping proper accounting records that are
sufficient to show and explain the CIO'S transactions and disclose with reasonable
accufacy at any time the financial position of the CIO and 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. They are also
responsible for safeguarding the assets of the CIO and hence for tsking reasonable
steps for the prevention and detection of fraud and other irregularrties.
The trustees are responsible for the maintenance and integrty of the corporation and
financial information included on the CIO'S website. Legislation in the United
Kingdom governing the preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.
In so far as the Trustees as aware..
There is no relevant infonnation of which the charity's independent examiner
is unaware; and
The Trustees have taken all steps that they ought lo have taken to make
themselves aware of any relevant information and to establish that the
independent examiner is aware of that infomation.
This report was approved by the Trustees on 17 - E-
behatf by..
and signed on their
Signed
(Twstee)
Name
Charity regtratIon no:1190048
Hornbeam Wood Hedgehog Sanctuary
Independent Examlnevs Report to tho Trustees for tho year ended 30 June
2021
I report to the trustees ¢)n my examinakn.on of ts attwnts ofthe alThe llhe Cl(Y) for the
period ended 30 June 2021 are set c4rt on pages 8 to 15.
Rosp•Gll¥• rnsponsil)ilitiH of tn*tg0• and oxamlner
As the chafbty's trustees you are responthle for Ihe preparation ofthe jts in the
ih ts requwements of the Charities Aca 2011 fthe A").
I rewt in respect (* my exarTNnation Oftt Trust's wied out under SeCtv 145 of the 2011
Act and in carrying out my examinat I have folld all ts applicable Directbons given by the
Charity commiss un¢Yer seclKJn 14515)Ib) of the A(X.
Indep•nd•nt oxamln•¢8 $tatemon¢
I have coMete my examinats'on. I confirm that no material matters have come to my attention in
connection lti the exarninatn glves me cause to beIve that in, any m*erial respect..
The &counttrwJ re&yds were n(* ke0 in ac()%dance 1th sect1 130 of the Charlties ACL or
The accounts did not acc(Kd with the acctyJntin9 records; or
The accounts did not comF4y wilh the aw1cae requirements conceming the fomi and
eonlent of ace£Junts sel out in the c1k7nlS (Accounts and Rekxxtsl Regulats'ons 2008 other
than any requirement that the accounts gNe a and frdirf wthich is not a matter
coftsidered as part of the thpendent examinatth.
I have rk) concems and have across Th) ithr matters connectwt wrth the examination lo
ich attention should be drawn in this report Ni order to enable a proper derstandIng of the
Rachel B*hin FCA
Bulldog Aceounting Umited
12 Brogdale PLace
Faversham
Kent
ME13 OAF
Signature...
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
## **Statement of Financial Activities**
For the period 22 June 2020 – 30 June 2021
|Note
**Income and endowments**
**from:**
Donations and grants
2
Trading activities
3
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
6/7
Trading activities
5
**Total expenditure**
Net income for the year
9
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
14|Unrestricted
£
19,273
4,260
**23,533**
344
18,135
441
**18,920**
4,613
4,613
-
4,613|Restricted
£
9,780
-
**9,780**
-
9,150
-
**9,150**
630
630
-
630|**2021**
**Total**
**£**
**29,053**
**4,260**|
|---|---|---|---|
||||**33,313**|
||||**344**
**27,285**
**441**|
||||**28,070**|
||||**5,243**|
||||**5,243**
**-**|
||||**5,243**|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the financial statements.
The notes set out on pages 8 to 15 form part of these accounts.
8
Chanly regiitratson rKJ.1190048
Hornbeam Wood Hedgehog Sanctuary
Balance Sheet
As at 30 June 2021
2021
Totsl
Not•
Fixed Assets
10
4.134
Current Ass•ts:
Cash at bank and in harml
Stock
Debtors
2,459
400
153
3,012
Creditors amounts falling due wrthin one yeaf
12
11.W3)
Nel rrent assets
1,109
Total assets less current liabilittes
5.243
Net assets
13
5,243
Th• funds olthe chartty
Reslricled Income funds
Unrestricted income furKIs
14
14
630
4.613
Total Fund8
The financial statements were approved and authorised for issue by the Board on
17 August 2021
Signed on behalf of the Board of Trustees
snature
Name
Trustee
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
## **Notes to the financial statements**
For the period 22 June 2020 – 30 June 2021
## 1. **Accounting Policies**
## **a) Basis of preparation**
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP 2015), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities and the Charities Act 2011. The presentational currency of the financial statements Pound Sterling (£).
The charity is a Charitable Incorporation Organisation (CIO) registered with the Charity Commission. The registered office address is given in the charity information page.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
## **b) Public benefit entity**
The CIO meets the definition of a public entity under FRS 102
## **c) Going concern**
The trustees consider that there are no material uncertainties about the CIO’s ability to continue as a going concern. Further details are provided in the Trustees’ Report.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## **d) Income**
Income is received by way of grants and donations, and generated through trading activities. Income is included in full in the Statement of Financial Activities, recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income tax receivable in relation to Gift Aid donations is recognised at the time the relevant income is receivable.
## **e) Expenditure and allocation of support costs**
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration on each activity, comprising general office costs and other overheads, is apportioned on a basis which is an estimated, based on the proportion of each activity to the total cost of all activities.
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Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
**Notes to the financial statements (continued)** For the period 22 June 2020 – 30 June 2021
## **f) Fund accounting**
Restricted funds are to be used for specific purposes as laid down by the donor, or grant maker. Expenditure which meets these criteria is charged to the fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes and are available for use at the discretion of the Trustees in furtherance of the general objects of the CIO.
## **g) Depreciation**
Depreciation is provided on all tangible fixed assets of over £100 at rates calculated to write off the cost less estimated residual value on a straight line basis over their estimated useful lives as follows:
Plant & Machinery 5 years Computer Equipment 3 years
## **h) Creditors**
Creditors and provision 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.
## **i) Financial Instruments**
The CIO has only basic 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.
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Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
**Notes to the financial statements (continued)** For the period 22 June 2020 – 30 June 2021
## **2. Income from donations and legacies**
|Donations
Grants
Gift Aid
Gifts in Kind|**2021**
**Unrestricted**
**Restricted**
**Total**
£
£
£
12,232
630
12,862
3,513
9,150
12,663
538
-
538
2,990
-
2,990|
|---|---|
||19,273
9,780
29,053|
## **3. Income from trading activities**
|E-Commerce and online trading
Shop Sales|**2021**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
2,602
-
2,602
1,658
-
1,658|
|---|---|
||4,260
-
4,260|
## **4. Expenditure on raising funds**
|IT Software
Gift Aid Claim Costs
Donation fees|**2021**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
233
-
233
50
-
50
61
-
61|
|---|---|
||344
-
344|
## **5. Expenditure on trading activities**
|Cost of goods sold
Payment Services|**2021**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
385
-
385
56
-
56|
|---|---|
||441
-
441|
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Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
## **Notes to the financial statements (continued)**
For the period 22 June 2020 – 30 June 2021
## **6. Costs of charitable activity by fund type**
|Hedgehog rescue & rehabilitation
Educational activities
Awareness Raising
Support costs|**2021**
**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
11,987
9,150
21,137
1,428
0
1,428
2,120
0
2,120
2,600
0
2,600|
|---|---|
||18,135
9,150
27,285|
## **7. Costs of charitable activity by activity type**
|Hedgehog rescue & rehabilitation
Educational activities
Awareness Raising|**Activities**
**Support**
**2021**
**Undertaken**
**Costs**
**Total**
**Directly**
**£**
**£**
**£**
21,137
1,300
22,437
1,428
650
2,078
2,120
650
2,770|
|---|---|
||24,685
2,600
27,285|
## **8. Analysis of support costs**
|Bank fees
Accountancy Costs
Cleaning
Office expenses|**Hedgehog**
**rescue &**
**rehabilitation**
**Educational**
**activities**
**Awareness**
**Raising**
**£**
**£**
**£**
2
1
1
400
200
200
12
6
6
886
443
443|
|---|---|
||1,300
650
650|
## **9. Net income / (expenditure) for the year**
||2021|
|---|---|
|This is stated after charging|£|
|Accountancy Fees|850|
|Depreciation|1,204|
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Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
**Notes to the financial statements (continued)** For the period 22 June 2020 – 30 June 2021
## **10. Fixed Assets**
|**Computer**
**Equipment**
**Cost or valuation**
At 22 June 2020
-
Additions
1,976
At 30 June 2021
1,976
**Depreciation**
At 22 June 2020
-
Charge for the year
545
At 30 June 2021
545
**Net book value**
At 22 June 2020
-
At 30 June 2021
1,431
**11. Debtors**
Donations not yet received
Gift aid receivable
**12. Creditors falling due within one year**
Accruals
Other Creditors|**Computer**
**Equipment**
-
1,976|**Plant &**
**Machinery**
**TOTAL**
-
-
3,362
5,338|
|---|---|---|
||1,976|3,362
5,338|
||-
545|-
-
659
1,204|
||545|659
1,204|
||||
||-|-
-|
||1,431|2,703
4,134|
|||**2021**
£
40
113
**153**
**2021**
£
800
1,103
**1,903**|
## **13. Analysis of net assets**
|Restricted Funds
Unrestricted Funds|**Tangible**
**Fixed**
**Assets**
**Net Current**
**Assets**
**Total**
**2021**
£
£
£
-
630
630
4,134
479
4,613|
|---|---|
||4,134
1,109
5,243|
14
Charity registration no:1190048
## **Hornbeam Wood Hedgehog Sanctuary**
**Notes to the financial statements (continued)** For the period 22 June 2020 – 30 June 2021
## **14. Movement in funds**
|**4. Movement in funds**||
|---|---|
|**Balance brought**
**forward at 22**
**June 2020**
**£**
Restricted Funds
-
Unrestricted Funds
-
Total
-|**Income**
**Expenditure**
**Balance**
**carried**
**forward at 30**
**June 2021**
**£**
**£**
**£**
9,780
9,150
630
23,533
18,920
4,613|
||33,313
28,070
5,243|
15