REGISTERED CHARITY NUMBER: 1190048
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2023
for
Hornbeam Wood Hedgehog Sanctuary
Hicks and Company Chartered Accountants Vaughan Chambers Vaughan Road Harpenden Hertfordshire AL5 4EE
Hornbeam Wood Hedgehog Sanctuary
Contents of the Financial Statements for the Year Ended 30 June 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Statement of Financial Position | 10 |
| Notes to the Financial Statements | 11 to 17 |
| Detailed Statement of Financial Activities | 18 to 19 |
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 30 June 2023.
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 accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's constitution, the Charities Act 2011 and ''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)''.
OBJECTIVES AND ACTIVITIES
Objectives and aims
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.
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 regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
Volunteers
As of June 2023 Hornbeam Wood Hedgehog Sanctuary (HWHS) had 65 regular volunteers. We would like to thank our volunteers for their continued support and invaluable efforts in helping the hedgehogs.
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Direct hands on help with rescues such as collecting injured hedgehogs in need of help and releasing hedgehogs once they have been through a successful rehabilitation period.
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Cleaning, feeding, and weighing hedgehogs in rehabilitation.
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Veterinary operations and procedures to bring injured wild hedgehogs back to full health with special thanks to Medivets in Redbourn.
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Providing medical care for the hedgehogs in rehabilitation.
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Assisting with educational and awareness visits for children's groups such as local Scouts, Girlguiding, and schools.
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Helping the Charity at stalls and events to help raise funds for the Charity and raise awareness of the troubles wild hedgehogs face.
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Making craft items to sell at stalls and events to help raise funds for the Charity.
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Participating in local news and national TV to help raise awareness.
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Assisting with grant applications and fundraising events.
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Ground maintenance work and general upkeep of the buildings used by the Charity.
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Help with projects relating to work that directly benefits the hedgehogs in the wild such as new hedgerows, tree planting, and habitat creation.
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General landscaping and hedgehog garden maintenance.
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Photography for news and activities the Charity is involved with. Special thanks to Penny Bird.
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Helping to crowdfund and fundraise on behalf of the Charity.
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Local pubs hosting Charity fundraising events with special thanks to The John Bunyan in Wheathampstead.
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Duke of Edinburgh Award volunteer.
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Making hedgehog houses from recycled materials to be placed in release sites and sold on our website to help raise funds for The Charity.
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Corporate days at the sanctuary to help The Charity.
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
ACHIEVEMENT AND PERFORMANCE
Charitable activities
There has been a slight increase in wild hedgehog rescues over the previous year. During June 2022 and June 2023 a total of 350 hedgehogs were rescued. Noticeable rescues increased from orphaned baby hoglets, hedgehogs with hind leg injuries, and also underweight wild hedgehogs during the winter season.
The Charity completed a number of projects over the past 12 months that positively benefit wild hedgehogs. There have been a number of improved and new operational facilities for both rescues and rehabilitation of wild hedgehogs.
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The Charity continued to work in partnership with The Herts & Middlesex Wildlife Trust to create a new wildlife pond at the sanctuary. This new pond is to benefit local wildlife in the Harpenden/Wheathampstead area attracting newts and frogs along with providing a refuge for thirsty wild mammals such as wild hedgehogs.
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Cisco Systems and Whitbread attended corporate days at the sanctuary with 30+ helping hands in each event helping with work at the Charity.
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A second wildlife pond is in the early planning stages that would naturally link to other ponds at the Sanctuary.
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One acre of land has been set aside for a wild meadow at the sanctuary to benefit both insects and provide habitats for wild mammals.
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HWHS embarked on a project to help reduce waste and encourage recycling at the same time in 2021. HWHS continues to recycle printer cartridges within Wheathampstead and Harpenden and expanded the areas to include Kimpton, Redbourn, and Caddington with new drop off points. This project also financially benefits the Charity.
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The Charity received funding from Wheathampstead Parish Council for creation of new wildlife habitats. A portion of this grant was used to install an additional 10 bird boxes for blue tits and great tits along with new hedgerows.
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A number of certification courses has been completed by our volunteers including An Introduction to Wilding in Parks and Green Spaces. This qualification will allow the Charity to provide advice and guidance to land owners and developers.
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The Charity increased the available release sites substantially by working in partnership with Harpenden Council, Sandridge Council, and Wheathampstead Parish Council. This opened up over 1,000 acres of potential new release sites.
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Over 800 saplings were planted creating new hedgerows and in turn new habitats for wild hedgehogs locally.
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Looking to work in partnership with The University of Hertfordshire. Meetings with their sustainability and conservation students.
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Volunteers started making larger quantities of custom made hedgehog houses and hedgehog fence hole templates.
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Progressed with projects to make the sanctuary accessible to those with disabilities including ramps to facilities such as the toilet block and kitchenette and paths.
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Started work on a new facility for overwintering underweight hedgehogs in the winter season. This facility will be insulated and heated with 40 rehabilitation hutches inside for overwintered rescued hedgehogs. Previously The Charity relied heavily on volunteers to foster those hedgehogs at their own homes but this doubles the Charity's capacity for overwintered hedgehogs during the cold season.
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
Education and awareness talks
Educational & Awareness talks to local children's groups and community groups increased substantially over the past 12 months. Over 2,400 local children in Hertfordshire attended our Hedgehog Educational & Awareness Talks 2022. This brings the total number of local children to date that have attended these talks to over 8,465.
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HWHS continued working in partnership with The Herts & Middlesex Wildlife Trust to host educational and awareness talks to their members.
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HWHS continued to host Educational & Awareness talks at the Sanctuary to local Children's groups focusing on wild hedgehogs but also conservation in general with thousands of local children attending these talks over the past 12 months. Nearly every Scout and Girl-guiding group within the local areas of Harpenden, Wheathampstead, Kimpton, Redbourn, Caddington, and St Albans have attended these talks. The Charity also attended a good proportion of the local primary and secondary schools for assembly or classroom based educational talks.
A selection of children's groups HWHS hosted Educational & Awareness talks to:
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10th Harpenden Cubs Fox Pack
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Sherrardswood School
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2nd Harpenden Cubs
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St Margaret's Parish Centre
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Garden Fields JMI School
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7th St Albans Brownies
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24th Sandridge Rainbows
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7th St Albans Guides
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Peartree Spring Primary School
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Katherine Warington School
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3rd St Albans Fensome Beavers
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7th St Albans Rangers
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Artisans Kindergarten
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5th Harpenden Rainbows
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Tuesday Allsorts
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4th Welwyn Garden City Rainbow
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Wheathampstead mead cubs
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3rd Redbourn Brownies
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13th St Albans Guides
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Oaklands College
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1st Sandridge Langley Cub Pack
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12th Harpenden Cubs
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Woodcraft Folk - Epic Elfins
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Maple School
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1st Redbourn Rainbows
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4th Stopsley Brownies
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Wood End School (Yeomans Ave)
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1st Welwyn Garden City Brownie
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8th St Alban's Rainbows
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14th St Albans Brownies
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• Koobklub • St Margaret's Ladies Guild
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Hands On Day Centre
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19th St Albans Brownies
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• Ladies Thursday Club, Dunstable • 10th Harpenden Beavers River • 9th St Albans (Abbey) Brownies • 12th Harpenden Beavers • 17th St Albans Scouts Group
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
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1st St Albans Rainbows
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Haverings Trefoil Guild
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1st Wheathampstead Rainbows
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1st Kimpton Rainbows
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Sauncey Wood School
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16th Welwyn Garden City Brownies
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2nd Harpenden Brownies
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The Lea primary school
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17th Harpenden Rainbows
Awareness in the media
The Charity increased the coverage of awareness through TV documentaries and Radio segments promoting ways the public can help wild hedgehogs and raising awareness of the troubles they face.
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HWHS are appreciative for being kindly invited to many local council events to help raise funds for the Charity and raise awareness.
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Volunteers have distributed over 3,000 local awareness leaflets to the local area helping to promote ways to make gardens hedgehog friendly. The main ways these leaflets are distributed are through educational and awareness talks and stalls and events.
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HWHS wrote articles to help spread awareness on the topics of conservation and wildlife in local parish magazines including Wheathampstead, Harpenden, Kimpton and St Albans. These articles are a great way to engage local communities.
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HWHS has been involved with a number of TV documentaries due for release in 2024 with global audiences.
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Featured on ITV News weather segment spreading awareness about the dangers of bonfires for hedgehogs.
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Featured on many segments live and pre-recorded on Mix92.6 radio helping to spread awareness of the troubles hedgehogs face.
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Featured on BBC Three Counties Radio for Hedgehog Awareness Day helping to spread awareness of the troubles wild hedgehogs face.
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The BBC visited The Charity to record a segment on Martin Maylin, Trustee who was nominated for finalist in the 2023 “Make A Difference Award”.
Website and social media:
Our online social media channels provide an invaluable way for the Charity to spread awareness and share educational tips and helpful information about wild hedgehogs. We dedicate a large proportion of time keeping our followers updated daily about news and events. Here are a few statistics from the last 12 months (30th June 2022 - 30th June 2023) from our main online social channels.
https://www.hornbeamwood.org.uk Unique visitors = 40k
https://www.youtube.com/c/HedgehogSanctuary Subscribers = 830 Video Impressions = 360k
https://www.facebook.com/HornbeamWood Followers = 2.9k Facebook Page Reach = 58k
https://www.instagram.com/hedgehogsanctuary Followers = 1.5k Instagram Reach = 13k
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
FINANCIAL REVIEW
Financial position
A total of £39,345 was received during the year (2022: £48,745), with over £7,000 (2022: £5,000) being raised through the charity’s trading activities.
A total of £40,401 was spent during the year (2022: £34,871), leaving a net deficit of £1,056 for the year (2022: net income of £13,874).
General reserves at 30 June 2023 were £11,265 which is more than three months of expenditure at 2023 levels.
The Charity had two restricted funds during the year:
The first restricted fund relates to development projects. The brought forward balance of £749 from Wheathampstead Parish Council was spent in the year on hedgerow planting and hedgehog highway templates. The Charity received £5,825 funding during the year from The Harpenden Trust towards a gift shop and science lab shed and this was spent in the year. The Charity also received £3,000 funding from the Bruce Wake Charitable Trust towards matting paths which was carried forward and this project is currently in progress.
The second restricted fund relates to rescue vehicles. The brought forward balance amounted to £630. This fund received £565 in donations during the year and £2,601 transfer from the unrestricted fund relating to insurance claim monies received. The balance carried forward amounted to £3,796 which was spent after the year end.
FUTURE PLANS AND LOOKING FORWARD
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The Charity will be looking to gain an additional 10 new part time volunteer positions in 2023/2024 for grant applications, website management, ground maintenance, and trained hedgehog rehabilitation.
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A portion of the land at the Sanctuary currently used for hay production for hedgehog bedding will be changed to create new woodlands and wildlife ponds. This is to benefit local wildlife but it will lead to increased costs with hay being bought in for the hedgehogs.
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New facilities for volunteers are needed for woodworking and craft making such as making hedgehog houses and craft items that are sold to help raise funds for The Charity. This facility could also be used for other community conservation related projects. There is also a need for storage of ground work equipment used by volunteers.
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Fundraise or grant applications to purchase a new rescue vehicle to replace the written off rescue vehicle.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1190048
Registered office
71a High Street Harpenden Hertfordshire AL5 2SL
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Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2023
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Hendrika Maylin (Chair) Victor Maylin Martin Maylin Edward Charles Pickering Rona Joy Pickering Christopher Southern (appointed 1.8.22)
Secretary
Victor Maylin
Independent Examiner
Philip Dean, FCA (Member of the Institute of Chartered Accountants in England & Wales) Hicks and Company Chartered Accountants Vaughan Chambers Vaughan Road Harpenden Hertfordshire AL5 4EE
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Hornbeam Wood Hedgehog Sanctuary for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 23 March 2024 and signed on its behalf by:
................................................................. Martin Maylin - Trustee
Page 7
Independent Examiner's Report to the Trustees of Hornbeam Wood Hedgehog Sanctuary
I report to the Trustees on my examination of the accounts of the Charity for the year ended 30 June 2023.
Responsibilities and basis of report
As the Charity's Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts as carried out under Section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by Section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of the 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.
Philip Dean, FCA
Member of The Institute of Chartered Accountants in England and Wales
Hicks and Company Chartered Accountants Vaughan Chambers Vaughan Road Harpenden Hertfordshire AL5 4EE
Date: 25 March 2024
Page 8
Hornbeam Wood Hedgehog Sanctuary
Statement of Financial Activities for the Year Ended 30 June 2023
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 17,137 9,390 Charitable activities 5 Hedgehog rescue & rehabilitation 2,700 - Other trading activities 3 7,499 - Investment income 4 18 - Other income 2,601 - Total 29,955 9,390 EXPENDITURE ON Raising funds 282 - Charitable activities 6 Hedgehog rescue & rehabilitation 23,862 6,574 Educational activities 5,035 - Awareness raising 4,648 - Total 33,827 6,574 NET INCOME/(EXPENDITURE) (3,872) 2,816 Transfers between funds 16 (2,601) 2,601 Net movement in funds (6,473) 5,417 RECONCILIATION OF FUNDS Total funds brought forward 17,738 1,379 TOTAL FUNDS CARRIED FORWARD 11,265 6,796 |
30.6.23 30.6.22 Total Total funds funds £ £ 26,527 43,188 2,700 - 7,499 5,557 18 - 2,601 - 39,345 48,745 282 1,599 30,436 24,958 5,035 4,065 4,648 4,249 40,401 34,871 (1,056) 13,874 - - (1,056) 13,874 19,117 5,243 18,061 19,117 |
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The notes form part of these financial statements
Page 9
Hornbeam Wood Hedgehog Sanctuary
Statement of Financial Position
30 June 2023
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 12 5,390 - CURRENT ASSETS Stocks 13 400 - Debtors 14 1,723 - Cash at bank and in hand 5,472 6,796 7,595 6,796 CREDITORS Amounts falling due within one year 15 (1,720) - NET CURRENT ASSETS 5,875 6,796 TOTAL ASSETS LESS CURRENT LIABILITIES 11,265 6,796 NET ASSETS 11,265 6,796 FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS |
30.6.23 Total funds £ 5,390 400 1,723 12,268 14,391 (1,720) 12,671 18,061 18,061 11,265 6,796 18,061 |
30.6.22 Total funds £ 7,905 400 - 12,804 13,204 (1,992) 11,212 19,117 19,117 17,738 1,379 19,117 |
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 23 March 2024 and were signed on its behalf by:
Martin Maylin - Trustee
The notes form part of these financial statements
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements for the Year Ended 30 June 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The accounts have been prepared in accordance with the Charity's constitution, the Charities Act 2011, ''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)'' and the Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland''.
The Charity is a Public Benefit Entity as defined by FRS 102.
The presentational currency of the accounts is in sterling.
The Charity is a Charitable Incorporation Organisation (CIO) registered with the Charity Commission.
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.
The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost Computer equipment - 33% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
| 2. DONATIONS AND LEGACIES 30.6.23 £ Donations 15,964 Gift aid 1,738 Legacies - Grants 8,825 26,527 Grants received, included in the above, are as follows: 30.6.23 £ Other grants 8,825 3. OTHER TRADING ACTIVITIES 30.6.23 £ E-commerce and online trading 1,197 Event stalls and visits 6,277 Other income 25 7,499 4. INVESTMENT INCOME 30.6.23 £ Bank interest received 18 5. INCOME FROM CHARITABLE ACTIVITIES 30.6.23 Activity £ Service agreements Hedgehog rescue & rehabilitation 2,700 6. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 7) note 8) £ £ Hedgehog rescue & rehabilitation 22,301 8,135 Educational activities 966 4,069 Awareness raising 579 4,069 23,846 16,273 |
30.6.22 £ 9,775 387 19,036 13,990 43,188 30.6.22 £ 13,990 30.6.22 £ 4,760 727 70 5,557 30.6.22 £ - 30.6.22 £ - Totals £ 30,436 5,035 4,648 40,119 |
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
| 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Restricted fund expenditure - development projects Direct expenses Light and heat Motor expenses Repairs and maintenance Groundworks Depreciation 8. SUPPORT COSTS Hedgehog rescue & rehabilitation Educational activities Awareness raising Support costs, included in the above, are as follows: Hedgehog rescue & Educational Awareness rehabilitation activities raising £ £ £ Bank charges 44 23 23 Accountancy fees 710 355 355 Insurance 333 166 166 Consultancy fees - - - Wages and salaries 4,550 2,275 2,275 Small equipment - - - Office expenses 1,973 987 987 Volunteers' expenses and subsistence 525 263 263 8,135 4,069 4,069 |
30.6.23 £ 6,574 1,568 1,424 3,863 3,240 4,662 2,515 23,846 30.6.23 Total activities £ 90 1,420 665 - 9,100 - 3,947 1,051 16,273 |
30.6.22 £ 6,018 4,660 1,305 2,041 1,553 2,808 1,725 20,110 Other £ 8,135 4,069 4,069 16,273 30.6.22 Total activities £ 60 1,451 1,543 352 5,959 2,030 1,767 - 13,162 |
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9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 30.6.23 | 30.6.22 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 2,515 | 1,725 |
| Accountancy fees | 1,420 | 1,450 |
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
10. TRUSTEES' REMUNERATION AND BENEFITS
The charity has one employee (2022: 1), Martin Maylin who is also a Trustee of the charity. Mr Maylin became an employee of the charity on 1 November 2021. He oversees a team of volunteers to manage and maintain the running of the sanctuary. Prior to becoming an employee, Mr Maylin had undertaken these activities on a voluntary basis. His salary for the year amounted to £9,100 (2022: £5,959).
Trustees' expenses
At 30 June 2023, a total of £520 (2022: £742) was owed to Mr Martin Maylin for expenses incurred on behalf of the Charity and not yet reimbursed. This amount is included in Other Creditors.
11.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 36,703 6,485 Other trading activities 5,557 - Total 42,260 6,485 EXPENDITURE ON Raising funds 1,599 - Charitable activities Hedgehog rescue & rehabilitation 19,129 5,829 Educational activities 4,065 - Awareness raising 4,060 189 Total 28,853 6,018 NET INCOME 13,407 467 Transfers between funds (282) 282 Net movement in funds 13,125 749 RECONCILIATION OF FUNDS Total funds brought forward 4,613 630 TOTAL FUNDS CARRIED FORWARD 17,738 1,379 |
Total funds £ 43,188 5,557 48,745 1,599 24,958 4,065 4,249 34,871 13,874 - 13,874 5,243 19,117 |
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
12. TANGIBLE FIXED ASSETS
| Plant and Computer machinery equipment £ £ COST At 1 July 2022 and 30 June 2023 8,222 2,612 DEPRECIATION At 1 July 2022 1,595 1,334 Charge for year 1,644 871 At 30 June 2023 3,239 2,205 NET BOOK VALUE At 30 June 2023 4,983 407 At 30 June 2022 6,627 1,278 13. STOCKS 30.6.23 £ Stocks 400 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.23 £ Other debtors 1,723 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.23 £ Other creditors 520 Accrued expenses 1,200 1,720 16. MOVEMENT IN FUNDS Net Transfers movement between At 1.7.22 in funds funds £ £ £ Unrestricted funds General fund 17,738 (3,872) (2,601) Restricted funds Restricted - development projects 749 2,251 - Restricted - rescue vehicles 630 565 2,601 1,379 2,816 2,601 TOTAL FUNDS 19,117 (1,056) - |
Totals £ 10,834 2,929 2,515 5,444 5,390 7,905 30.6.22 £ 400 30.6.22 £ - 30.6.22 £ 742 1,250 1,992 At 30.6.23 £ 11,265 3,000 3,796 6,796 18,061 |
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Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 29,955 | (33,827) | (3,872) | ||
| Restricted funds | |||||
| Restricted - development projects | 8,825 | (6,574) | 2,251 | ||
| Restricted - rescue vehicles | 565 | - | 565 | ||
| 9,390 | (6,574) | 2,816 | |||
| TOTAL FUNDS | 39,345 | (40,401) | (1,056) | ||
| Comparatives for movement in funds | |||||
| Net | Transfers | ||||
| movement | between | At | |||
| At 1.7.21 | in funds | funds | 30.6.22 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 4,613 | 13,407 | (282) | 17,738 | |
| Restricted funds | |||||
| Restricted - development projects | - | 467 | 282 | 749 | |
| Restricted - rescue vehicles | 630 | - | - | 630 | |
| 630 | 467 | 282 | 1,379 | ||
| TOTAL FUNDS | 5,243 | 13,874 | - | 19,117 | |
| Comparative net movement in funds, included | in the above | are as follows: | |||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 42,260 | (28,853) | 13,407 | ||
| Restricted funds | |||||
| Restricted - development projects | 6,485 | (6,018) | 467 | ||
| TOTAL FUNDS | 48,745 | (34,871) | 13,874 |
Page 16
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued
for the Year Ended 30 June 2023
17. RELATED PARTY DISCLOSURES
Other than shown in note 10, there were no related party transactions for the year ended 30 June 2023.
Page 17
Hornbeam Wood Hedgehog Sanctuary
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 30 June 2023 | ||
| 30.6.23 | 30.6.22 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 15,964 | 9,775 |
| Gift aid | 1,738 | 387 |
| Legacies | - | 19,036 |
| Grants | 8,825 | 13,990 |
| 26,527 | 43,188 | |
| Other trading activities | ||
| E-commerce and online trading | 1,197 | 4,760 |
| Event stalls and visits | 6,277 | 727 |
| Other income | 25 | 70 |
| 7,499 | 5,557 | |
| Investment income | ||
| Bank interest received | 18 | - |
| Charitable activities | ||
| Service agreements | 2,700 | - |
| Other income | ||
| Insurance claim | 2,601 | - |
| Total incoming resources | 39,345 | 48,745 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Donation fees | - | 46 |
| Other trading activities | ||
| Cost of goods sold | 262 | 1,394 |
| Payment services | - | 159 |
| Other costs | 20 | - |
| 282 | 1,553 | |
| Charitable activities | ||
| Restricted fund expenditure - development | ||
| projects | 6,574 | 6,018 |
| Direct expenses | 1,568 | 4,660 |
| Light and heat | 1,424 | 1,305 |
| Motor expenses | 3,863 | 2,041 |
| Repairs and maintenance | 3,240 | 1,553 |
| Groundworks | 4,662 | 2,808 |
| Depreciation - plant and machinery | 1,644 | 936 |
| Carried forward | 22,975 | 19,321 |
This page does not form part of the statutory financial statements
Page 18
Hornbeam Wood Hedgehog Sanctuary
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 30 June 2023 | ||
| 30.6.23 | 30.6.22 | |
| £ | £ | |
| Charitable activities | ||
| Brought forward | 22,975 | 19,321 |
| Depreciation - computer equipment | 871 | 789 |
| 23,846 | 20,110 | |
| Support costs | ||
| Other | ||
| Bank charges | 90 | 60 |
| Accountancy fees | 1,420 | 1,451 |
| Insurance | 665 | 1,543 |
| Consultancy fees | - | 352 |
| Wages and salaries | 9,100 | 5,959 |
| Small equipment | - | 2,030 |
| Office expenses | 3,947 | 1,767 |
| Volunteers' expenses and subsistence | 1,051 | - |
| 16,273 | 13,162 | |
| Total resources expended | 40,401 | 34,871 |
| Net (expenditure)/income | (1,056) | 13,874 |
This page does not form part of the statutory financial statements
Page 19