**REGISTERED CHARITY NUMBER: 1190048**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2024
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 2024
||Page|
|---|---|
|Report of the Trustees|1 to 11|
|Independent Examiner's Report|12|
|Statement of Financial Activities|13|
|Statement of Financial Position|14|
|Notes to the Financial Statements|15 to 22|
|Detailed Statement of Financial Activities|23 to 24|
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 30 June 2024.
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.
Page 1
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
## **Volunteers**
As of June 2024 Hornbeam Wood Hedgehog Sanctuary (HWHS) had 70 regular volunteers. We would like to thank our volunteers for their continued support and invaluable efforts in helping the hedgehogs.Volunteers help with all aspects of the Charity's operation, a selection of which are highlighted below;
- 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. A special thanks to Lucy.
- Cleaning, feeding, and weighing hedgehogs in rehabilitation. A special thanks to Margaret, Irene, Sarah, and another Sarah.
- Veterinary operations and procedures to bring injured wild hedgehogs back to full health with special thanks to Medivets in Redbourn and Pets4Vets in Dunstable for providing medical care for the hedgehogs in rehabilitation.
- Assisting with educational and awareness visits for children's groups such as local Scouts, Girlguiding schools and special needs groups.
- Helping at stalls and events to help raise funds for the Charity and spread awareness of the troubles wild hedgehogs face.
- Making craft items to sell at stalls and events to help raise funds for the Charity. A special thanks to Harriet for organising the local Hedgehog Crafters Group, Frances from Frizknits, and many other volunteers helping to craft lovely hedgehog themed gifts.
- Participating in local news and national TV to help raise awareness.
- Assisting with grant applications and fundraising events.
- Ground maintenance work such as general landscaping and hedgehog garden maintenance, and general upkeep of the buildings used for the hedgehogs. A special thanks to Mike, Angus, Nigel, and Pauline Thomas (and team).
- Helped with projects relating to work that directly benefits the hedgehogs in the wild such as new hedgerows, tree planting, and habitat creation. A big thanks to hundreds of those volunteers over the past 12 months.
- Photography relating to news and activities the Charity is involved with. A special thanks to Penny.
- Helping to crowdfund and fundraise on behalf of the Charity.
- Helping with organising Charity fundraising events at pubs and other public places locally.
- Making hedgehog houses from recycled materials to be placed at release sites along with being sold on our website to help raise funds for The Charity. A special thanks to Nigel.
- Corporate Volunteer days at HWHS to help the Charity with larger group projects. A special thanks to Whitbread.
- Community days from local Scout Groups. A special thanks to Yvette for organising this years Harpenden Scouts event along with the 7th St Albans Rangers for lending a hand.
- Crafting handmade wooden signposts for directing children to various points of interest around HWHS. Special thanks to the Forging Friends group.
Page 2
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2024
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During June 2023 to June 2024 a total of 320 hedgehogs were rescued. There has been a slight decrease in wild hedgehog rescues over the previous year. A large number of other local hedgehog rescue centres closed during the COVID pandemic years. However, more recently there has been a number of other new hedgehog rescue centres formed which has given people closer locations for them to gain help for hedgehogs in need of rescuing.
- The total number of hedgehogs rescued since HWHS started its operation in 2015 has now increased to 2,311. Noticeable rescues continue to increase from orphaned baby hoglets, hedgehogs with hind leg injuries, and also underweight wild hedgehogs during the winter season.
2015=15 | 2016=68 | 2017=165 | 2018=217 | 2019=251 | 2020=280 | 2021=310 | 2022=335 | 2023=350 | 2024=320
- The Charity gained a new partnership with Lawsons Ltd who are providing cement hedgehog friendly fence boards that the public can purchase with a small portion of the sales process going to the Charity.
Page 3
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
- The Charity continued to join many local events to help promote the troubles that hedgehogs face and gain funding through stalls selling volunteer handmade hedgehog themed gifts. Notable thanks to:
- Christopher Place Shopping Centre St Albans
- - RSPCA Summer Fair / Dog Show
- Wheathampstead Parish Council
- Marquess of Gramby Pub
- - Wilder Wheathampstead - Haddon Events in Hatfield - Wheathampstead Christmas lights up - Sandridge Hall Christmas Event
- St Pauls Walden Christmas Fair
- - Harpenden Christmas Carnival - Caddington Christmas Market - John Bunyan Pub Christmas Dinner - Kimpton May Festival - Markyate (Cricket recreation ground) - Harpenden Sustainability Markets
- Hertfordshire Zoo
- - Sandridge Summer Event
- In 2021 the Charity embarked on a project to help reduce waste and encourage recycling at the same time. HWHS continues to recycle printer cartridges within Wheathampstead, Harpenden, Kimpton, Redbourn, and Caddington to include new drop off points. This project also financially benefits the Charity.
- A number of certification courses have been completed by our volunteers for First Aid to Hedgehogs. This qualification allows HWHS to provide care for the hedgehogs in rehabilitation and expand on the volunteers who can assist.
- The Charity increased the amount of release sites locally to include more private garden release locations. These complement the release sites already available through partnerships with Harpenden Council, Sandridge Council, and Wheathampstead Parish Council. In conjunction with local councils, over 1,000 acres of land is now available for hedgehogs to be released back into the wild once they have been through rehabilitation.
- Volunteers continued to make custom hedgehog houses and hedgehog fence hole templates which are installed at release site locations.
## **New facilities and groundworks benefitting wild hedgehogs and the Charity**
The Charity completed a number of projects over the past 12 months that positively benefit wild hedgehogs. There have also been a number of improved and new operational facilities for both rescues and rehabilitation of wild hedgehogs.
- The Charity completed work on a new facility to overwinter hedgehogs that are underweight in the winter season. This facility was insulated and heated and includes 40 new rehabilitation hutches for overwintering rescued hedgehogs. This facility also doubled the Charity's capacity for overwintering hedgehogs during the cold season.
- The Charity completed works on two wildlife ponds at the HWHS. The Charity gained support from Herts County Council through donation match funding and the general public helping to raise funds for the works on this project. A special thanks also to Allison Wren (Liberal Democrats) for also donating funds towards the wild pond plants. These new ponds will 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.
- New fencing was erected around the wildlife ponds to prevent children from getting too close while they are visiting for hedgehog educational and awareness talks. This was kindly funded by The Edna Smylie Memorial Fund.
Page 4
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2024
- One acre of land was set aside for a wild meadow at HWHS to benefit both insects and provide habitats for wild mammals. These meadows have already seen many native wildflowers and tree saplings spring up.
- More than 3,000 saplings and trees were planted over the past 12 months creating new hedgerows and infilling older hedgerows. These will provide many new habitats for wild hedgehogs locally along with other mammals. Funding for this project was kindly provided by Herts County Council.
- A large portion of HWHS now has wheelchair access paths to most of the main facilities including the kitchenette, hedgehog overwinter shed, educational buildings, and groundwork tool storage sheds. Funding for this project was kindly provided by The Bruce Wake Trust.
- A new outside rehabilitation shelter was built replacing older hutches that were used for hedgehogs in rehabilitation. There were also an additional 40 new rehabilitation hutches purchased. This was kindly funded by Harpenden Town Council and The Grocers Hall Charity.
- The Jean Sainsbury Animal Welfare Trust kindly sponsored the purchase of a new hedgehog rescue ambulance as the Charities old rescue car was retired (it was 25 years old).
- A new Gift Shop facility was completed that will be used to display all the handmade craft items our volunteers make when we host educational awareness talks. This facility will help to generate funds for the Charity. It also includes a small office. This facility was kindly funded by The Harpenden Trust.
- Access to the facilities at HWHS was improved allowing volunteers to park their cars directly near the hedgehog hospital and rehabilitation facilities. This was kindly funded by The Edna Smylie Memorial Fund.
- An Aviva crowdfunding campaign along with generous donations from the public match funded for a new sit on lawnmower.
## **Education and awareness talks**
HWHS continued to host Educational & Awareness talks at HWHS to local Children's groups focusing on wild hedgehogs but also conservation in general with over one thousand of local children attending these talks over the past 12 months.
To date nearly every Scout and Girlguiding group within the local areas of Harpenden, Wheathampstead, Kimpton, Redbourn, Caddington, and St Albans have attended these talks over the years. HWHS also continues to attend a good proportion of the local primary and secondary schools for assembly or classroom based educational talks. There has also been an increase in the number of special needs groups attending these talks at HWHS.
1,050 local children and adults within Hertfordshire and Bedfordshire attended our Hedgehog Educational & Awareness Talks during 2023-2024. This brings the total number of local children to date that have attended these talks to over 9,515. These talks continue to provide an excellent opportunity to spread awareness about the troubles hedgehogs face helping to foster engagement with the next generation.
Page 5
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2024
2015=45 | 2016=352 | 2017=820 | 2018=732 | 2019=1087 | 2020=1927 | 2021=410 | 2022=609 | 2023=2480 | 2024=1050
A selection of groups HWHS hosted Educational & Awareness talks to:
Harpenden 1st Beavers (Weds colony), St Michaels C of E primary school, Harpenden 1st Monday beavers, Kimpton Probus Club, 1st Barton le clay Guides, 1st Luton Sea Scouts - Cubs, Sauncey Wood School, 1st Sandridge Well Wood Beavers, 1st Sandridge Pudlers Wood Beavers, Sandridgebury cub scouts, Kinsbourne Green WI, Sauncey Wood Primary School, 5th/13th St Albans Beavers, 20th St Albans Brownies, Redbourn Priory Cubs, Dunstable Downs Rotary Club, Ladies House Group, The Methodist Church Harpenden, Beavers 10th Harpenden Colony, Caddington Scouts, 5th Harpenden CUBS, 5th Harpenden Beavers, 2nd St Albans Rainbows.
Sandridge Council kindly sponsored the printing of awareness flyers we hand out to the public at events.
The Edna Smylie Memorial Fund kindly gave a grant for the printing of main educational and awareness leaflets and posters.
HWHS continued working in partnership with The Herts & Middlesex Wildlife Trust to host educational and awareness talks to their members.
## **Awareness in the media**
The Charity increased the coverage of awareness through both TV documentaries and Radio segments promoting ways the public can help wild hedgehogs and raising awareness of the troubles they face. HWHS has been involved with a number of TV documentaries in 2024 with global audiences.
- HWHS are appreciative for being kindly invited to many local council events to help raise funds for the Charity and raise awareness.
- 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.
Page 6
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2024
- 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.
- HWHS joined BBC Three Counties Radio with an interview accompanied by Loreen Knight (a volunteer) on fundraising and awareness.
- HWHS was promoted on BBC Beds, Herts & Bucks sharing the dedication and hard work of our volunteers helping the hedgehogs.
- HWHS joined ITV News promoting and spreading the awareness about how A.I. is helping wild hedgehogs.
- HWHS joined Roberto Perrone on BBC Three Counties Radio helping to spread awareness of the troubles our hedgehogs face.
- HWHS was featured in a short documentary for Herts County Council helping to promote Biodiversity and new habitat creation for hedgehogs and other mammals.
- HWHS was featured in a TV documentary called "My Best Friend's an Animal" which was aired to millions of people through NowTV, Sky Nature, National Geographic, Disney+, and Love Nature. This was aired in both the United Kingdom and North America.
- HWHS joined the Countryside Management Services on BBC Three Counties Radio helping to promote biodiversity and Conservation locally.
## **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 on news and events. A special thanks to Lorraine for helping with our website blog and online shop.
Statistics from the last 12 months (6th June 2023 - 6th June 2024) have been updated below:
Page 7
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
## Website:
https://www.hornbeamwood.org.uk Unique visitors 2022=45k | 2023=40k | 2024=40k
## Facebook:
https://www.facebook.com/HornbeamWood Followers 2022=2,124 | 2023=2,900 | 2024=3,353 Facebook Page Reach 2022=71k | 2023=58k | 2024= 475k
## Instagram:
https://www.instagram.com/hedgehogsanctuary Followers 2022=1,258 | 2023=1,500 | 2024= 1,605 Instagram Reach 2022=8.7k | 2023=13k | 2024= 27k
## YouTube:
https://www.youtube.com/c/HedgehogSanctuary Subscribers 2022=624 | 2023=830 | 2024= 1,014 Video Impressions 2022=72k | 2023=360k | 2024= 240k
Page 8
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
## **FINANCIAL REVIEW**
## **Financial position**
A total of £75,109 was received during the year (2023: £39,345), with over £11,000 (2023: £7,000) being raised through the charity’s trading activities.
During the year, the Charity received a very kind legacy of £5,000.00 from David Jinks Estate.
A total of £73,659 was spent during the year (2023: £40,401), leaving net income of £1,450 for the year (2023: net deficit of £1,056).
General reserves at 30 June 2024 were £8,361 which is around two months of expenditure at 2024 levels.
The Charity had five restricted funds during the year:
Development projects: the Charity received £3,000 funding in the previous year towards matting paths which was spent during the year.
Rescue vehicles: this fund received £3,796 during the previous year on a new rescue vehicle and running expenses which was spent during the year on a Suzuki Jimny. Funding of £10,000 for the cost of a second rescue vehicle was received during the year and this was spent during the year on a VW Tiguan.
Groundworks: funding of £7,884 was received during the year for new lawnmowers and a wildlife pond which was spent during the year. A further £500 was received for wild pond plants which was spent after the year end.
Care of hedgehogs: funding of £6,513 was received during the year for incubators, rehabilitation hutches and a hutch shelter which was spent during the year.
Marketing, educational, promotion: funding of £500 for awareness and educational material printing was received and paid during the year. A further £1,500 was received during the year for such printing which was spent after the year end.
## **Principal Risks and Uncertainties**
Operational risks and concerns are as follows:
- Overall operating costs for running the Charity are increasing. Although there has been a substantial increase in successful grant applications this past year, they have been for capital funded projects. The Charity's reserves, which are mainly funded by kind donations rather than grants have been used in part, and therefore reduced compared to previous years.
- Unfortunately the Charity lost its main rescue vehicle due to it being written off. This was critical for operation for the Charity. It was replaced through fundraising and a grant.
- The cost of most consumables used for hedgehogs on a daily basis while in rehabilitation has increased due to the ongoing "cost of living". Generally all suppliers have increased the costs of their products.
- The Charity has seen continued sequential increases in energy costs due to increases in the price cap on energy.
- Petrol fuel prices still remain very high. When a hedgehog rescue is more than 25 minutes drive to the rescue location, we ask those rescue callers to deliver the hedgehog to us. This also ties in to our general catchment area for hedgehog rescues.
- Vehicle road tax looks to be increasing substantially in the near future which could increase costs.
- Insurance cost renewals in general continue to increase each year. We continue to swop over to new insurance companies each renewal to try and help with the rate increases as it's cheaper to move.
Page 9
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
## **FUTURE PLANS AND LOOKING FORWARD**
- The Charity will be looking to gain an additional 5 new part time volunteer positions to help with grant applications, ground maintenance, and hedgehog rehabilitation volunteers.
- New facilities for volunteers are needed for woodworking and craft gifts making including making hedgehog houses and items that are sold to help raise funds for the Charity. These items are sold at stalls, events, and on our online shop. This facility would also be used for other community conservation related projects. Wheelchair access is required.
- There is a need for a general storage facility for materials such as wood and other kindly donated items from the public and a storage facility for groundwork tools and machine equipment used by volunteers.
- The Charity will be seeking new partnerships with woodland and conservation Charities/Trusts.
- The Charity will be seeking help with management of the existing woodland areas at HWHS.
- There are a number of old benches used by children's groups visiting for educational and awareness talks that need replacing or fixing.
- A donation drop off facility located at HWHS would be very helpful for items such as food for the hedgehogs, towels, and newspapers.
## **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
## **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
## **Company Secretary**
Victor Maylin
Page 10
Hornbeam Wood Hedgehog Sanctuary
## Report of the Trustees for the Year Ended 30 June 2024
## **Independent Examiner**
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
## **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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- 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 17 April 2025 and signed on its behalf by:
Martin Maylin - Trustee
Page 11
Independent Examiner's Report to the Trustees of Hornbeam Wood Hedgehog Sanctuary
## **Independent examiner's report to the trustees of Hornbeam Wood Hedgehog Sanctuary ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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
17 April 2025
Page 12
Hornbeam Wood Hedgehog Sanctuary
## Statement of Financial Activities for the Year Ended 30 June 2024
|Unrestricted Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**36,806**
**26,897**
**Charitable activities**
5
Hedgehog rescue & rehabilitation
**-**
**-**
Other trading activities
3
**11,368**
**-**
Investment income
4
**38**
**-**
Other income
**-**
**-**
**Total**
**48,212**
**26,897 **
**EXPENDITURE ON**
Raising funds
**1,039**
**-**
**Charitable activities**
6
Hedgehog rescue & rehabilitation
**38,979**
**22,043**
Educational activities
**5,763**
**250**
Awareness raising
**5,335**
**250**
**Total**
**51,116**
**22,543**
**NET INCOME/(EXPENDITURE)**
**(2,904)**
**4,354**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**11,265**
**6,796**
**TOTAL FUNDS CARRIED FORWARD**
**8,361 **
**11,150**|**30.6.24**
30.6.23
**Total**
Total
**funds**
funds
**£**
£
**63,703**
26,527
**-**
2,700
**11,368**
7,499
**38**
18
**-**
2,601
**75,109**
39,345
**1,039**
282
**61,022**
30,436
**6,013**
5,035
**5,585**
4,648
**73,659**
40,401
**1,450**
(1,056)
**18,061**
19,117
**19,511**
18,061|
|---|---|
The notes form part of these financial statements
Page 13
Hornbeam Wood Hedgehog Sanctuary
## Statement of Financial Position
## 30 June 2024
|Unrestricted Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
12
**3,420**
**9,150**
**CURRENT ASSETS**
Stocks
13
**500**
**-**
Debtors
14
**2,143**
**-**
Cash at bank and in hand
**5,228**
**2,000**
**7,871**
**2,000**
**CREDITORS**
Amounts falling due within one year
15
**(2,930)**
**-**
**NET CURRENT ASSETS**
**4,941**
**2,000**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**8,361**
**11,150**
**NET ASSETS**
**8,361 **
**11,150**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**30.6.24**
**Total**
**funds**
**£**
**12,570**
**500**
**2,143**
**7,228**
**9,871**
**(2,930)**
**6,941**
**19,511**
**19,511**
**8,361**
**11,150**
**19,511**|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|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (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 17 April 2025 and were signed on its behalf by:
Martin Maylin - Trustee
The notes form part of these financial statements
Page 14
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements for the Year Ended 30 June 2024
## **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 Motor vehicles - 25% on reducing balance 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.
Page 15
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued
for the Year Ended 30 June 2024
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
|**2.**
**DONATIONS AND LEGACIES**
Donations
Gift aid
Legacies
Grants
Grants received, included in the above, are as follows:
Other grants
**3.**
**OTHER TRADING ACTIVITIES**
E-commerce and online trading
Event stalls and visits
Other income
**4.**
**INVESTMENT INCOME**
Bank interest received|**30.6.24**
**£**
**41,188**
**420**
**5,773**
**16,322**
**63,703**
**30.6.24**
**£**
**16,322**
**30.6.24**
**£**
**1,483**
**9,885**
**-**
**11,368**
**30.6.24**
**£**
**38**|30.6.23
£
15,964
1,738
-
8,825
26,527
30.6.23
£
8,825
30.6.23
£
1,197
6,277
25
7,499
30.6.23
£
18|
|---|---|---|
Page 16
continued...
Hornbeam Wood Hedgehog Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 30 June 2024
## **5. INCOME FROM CHARITABLE ACTIVITIES**
|**30.6.24**
Activity
**£**
Service agreements
Hedgehog rescue & rehabilitation
**-**
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Hedgehog rescue & rehabilitation
**51,635**
**9,387**
Educational activities
**1,320**
**4,693**
Awareness raising
**892 **
**4,693**
**53,847**
**18,773**
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**30.6.24**
**£**
Restricted fund expenditure - development projects
**19,493**
Direct expenses
**7,572**
Light and heat
**1,545**
Motor expenses
**4,281**
Repairs and maintenance
**6,943**
Groundworks
**8,993**
Depreciation
**5,020**
**53,847**
**8.**
**SUPPORT COSTS**
Hedgehog rescue & rehabilitation
Educational activities
Awareness raising|30.6.23
£
2,700
Totals
£
**61,022**
**6,013**
**5,585**
**72,620**
30.6.23
£
6,574
1,568
1,424
3,863
3,240
4,662
2,515
23,846
Other
£
**9,387**
**4,693**
**4,693**
**18,773**|
|---|---|
Page 17
continued...
Hornbeam Wood Hedgehog Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 30 June 2024
## **8. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|Hedgehog
rescue &
Educational
Awareness
rehabilitation
activities
raising
£
£
£
Bank charges
**39**
**20**
**20**
Accountancy fees
**600**
**300**
**300**
Insurance
**332**
**166**
**166**
Wages and salaries
**4,548**
**2,274**
**2,274**
Office expenses
**3,409**
**1,704**
**1,704**
Volunteers' expenses
and subsistence
**459**
**229**
**229**
**9,387 **
**4,693**
**4,693**|**30.6.24**
Total
activities
**£**
**79**
**1,200**
**664**
**9,096**
**6,817**
**917**
**18,773**|30.6.23
Total
activities
£
**90**
**1,420**
**665**
**9,100**
**3,947**
**1,051 **
**16,273**|
|---|---|---|
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**30.6.24**|30.6.23|
|---|---|---|
||**£**|£|
|Depreciation - owned assets|**5,020**|2,515|
|Accountancy fees|**1,200**|1,420|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
The charity has one employee (2023: 1), Martin Maylin who is also a Trustee of the charity. Mr Maylin oversees a team of volunteers to manage and maintain the running of the sanctuary. His salary for the year amounted to £9,096 (2023: £9,100).
## **Trustees' expenses**
At 30 June 2024, a total of £1,730 (2023: £520) 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
17,137
9,390
**Charitable activities**
Hedgehog rescue & rehabilitation
2,700
-
Other trading activities
7,499
-
Investment income
18
-
Other income
2,601
-
**Total**
29,955
9,390|Total
funds
£
26,527
2,700
7,499
18
2,601|
|---|---|
||39,345|
## **EXPENDITURE ON**
Page 18
continued...
Hornbeam Wood Hedgehog Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 30 June 2024
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES – continued**
|Unrestricted
Restricted
fund
funds
£
£
Raising funds
282
-
**Charitable activities**
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**
(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
**12.**
**TANGIBLE FIXED ASSETS**
Plant and
Motor
Computer
machinery
vehicles
equipment
£
£
£
**COST**
At 1 July 2023
**8,222**
**-**
**2,612**
Additions
**-**
**12,200**
**-**
At 30 June 2024
**8,222**
**12,200**
**2,612**
**DEPRECIATION**
At 1 July 2023
**3,239**
**-**
**2,205**
Charge for year
**1,644**
**3,050**
**326**
At 30 June 2024
**4,883**
**3,050**
**2,531 **
**NET BOOK VALUE**
At 30 June 2024
**3,339**
**9,150**
**81 **
At 30 June 2023
4,983
-
407|Total
funds
£
282
30,436
5,035
4,648
40,401
(1,056)
-
(1,056)
19,117
18,061
Totals
£
**10,834**
**12,200**
**23,034 **
**5,444**
**5,020**
**10,464 **
**12,570**
5,390|
|---|---|
Page 19
continued...
Hornbeam Wood Hedgehog Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 30 June 2024
|**13.**
**STOCKS**
**30.6.24**
**£**
Stocks
**500**
**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**30.6.24**
**£**
Other debtors
**2,143**
**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**30.6.24**
**£**
Other creditors
**1,730**
Accrued expenses
**1,200**
**2,930**
**16.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.7.23
in funds
£
£
**Unrestricted funds**
General fund
**11,265**
**(2,904)**
**Restricted funds**
Restricted - development projects
**3,000**
**(3,000)**
Restricted - rescue vehicles
**3,796**
**5,354**
Restricted - groundworks
**-**
**500**
Restricted - marketing, educational,
promotion
**-**
**1,500**
**6,796**
**4,354 **
**TOTAL FUNDS**
**18,061 **
**1,450**|30.6.23
£
400
30.6.23
£
1,723
30.6.23
£
520
1,200
1,720
At
30.6.24
£
**8,361**
**-**
**9,150**
**500**
**1,500**
**11,150**
**19,511**|
|---|---|
Page 20
continued...
Hornbeam Wood Hedgehog Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 30 June 2024
## **16. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted - development projects
Restricted - rescue vehicles
Restricted - groundworks
Restricted - care of hedgehogs
Restricted - marketing, educational,
promotion
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted - development projects
Restricted - rescue vehicles
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**48,212**
**(51,116)**
**(2,904)**
**-**
**(3,000)**
**(3,000)**
**10,000**
**(4,646)**
**5,354**
**8,384**
**(7,884)**
**500**
**6,513**
**(6,513)**
**-**
**2,000**
**(500) **
**1,500**
**26,897 **
**(22,543)**
**4,354 **
**75,109**
**(73,659) **
**1,450**
Net
Transfers
movement
between
At
At 1.7.22
in funds
funds
30.6.23
£
£
£
£
17,738
(3,872)
(2,601)
11,265
749
2,251
-
3,000
630
565
2,601
3,796
1,379
2,816
2,601
6,796
19,117
(1,056)
-
18,061|
|---|---|
Comparative 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)|
Page 21
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued
## for the Year Ended 30 June 2024
## **17. RELATED PARTY DISCLOSURES**
Other than shown in note 10, there were no related party transactions for the year ended 30 June 2024.
Page 22
continued...
Hornbeam Wood Hedgehog Sanctuary
## Detailed Statement of Financial Activities for the Year Ended 30 June 2024
|Detailed Statement of Financial Activities
for the Year Ended 30 June 2024|||
|---|---|---|
||30.6.24|30.6.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**41,188**|15,964|
|Gift aid|**420**|1,738|
|Legacies|**5,773**|-|
|Grants|**16,322**|8,825|
||**63,703**|26,527|
|**Other trading activities**|||
|E-commerce and online trading|**1,483**|1,197|
|Event stalls and visits|**9,885**|6,277|
|Other income|**-**|25|
||**11,368**|7,499|
|**Investment income**|||
|Bank interest received|**38**|18|
|**Charitable activities**|||
|Service agreements|**-**|2,700|
|**Other income**|||
|Insurance claim|**-**|2,601|
|**Total incoming resources**|**75,109**|39,345|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Cost of goods sold|**1,039**|262|
|Other costs|**-**|20|
||**1,039**|282|
|**Charitable activities**|||
|Restricted fund expenditure - development|||
|projects|**19,493**|6,574|
|Direct expenses|**7,572**|1,568|
|Light and heat|**1,545**|1,424|
|Motor expenses|**4,281**|3,863|
|Repairs and maintenance|**6,943**|3,240|
|Groundworks|**8,993**|4,662|
|Depreciation - plant and machinery|**1,644**|1,644|
|Motor vehicles|**3,050**|-|
|Depreciation - computer equipment|**326**|871|
||**53,847**|23,846|
This page does not form part of the statutory financial statements
Page 23
Hornbeam Wood Hedgehog Sanctuary
## Detailed Statement of Financial Activities
## for the Year Ended 30 June 2024
|Detailed Statement of Financial Activities
for the Year Ended 30 June 2024|||
|---|---|---|
||30.6.24|30.6.23|
||£|£|
|**Support costs**|||
|**Other**|||
|Bank charges|**79**|90|
|Accountancy fees|**1,200**|1,420|
|Insurance|**664**|665|
|Wages and salaries|**9,096**|9,100|
|Office expenses|**6,817**|3,947|
|Volunteers' expenses and subsistence|**917**|1,051|
||**18,773**|16,273|
|Total resources expended|**73,659**|40,401|
|**Net income/(expenditure)**|**1,450**|(1,056)|
This page does not form part of the statutory financial statements
Page 24