REGISTERED CHARITY NUMBER: 1190048
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025
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 2025
| 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 21 |
| Detailed Statement of Financial Activities | 22 to 23 |
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 30 June 2025.
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 2025
Volunteers
As of June 2025 Hornbeam Wood Hedgehog Sanctuary (HWHS) had 100 Regular Volunteers and over 245 Corporate and Group Volunteers. We would like to thank our volunteers for their continued support and invaluable efforts in helping the hedgehogs.
Regular 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, and many other volunteers from around the UK 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 Steve, Angus, Nigel, and Pauline Thomas (and team).
-
General upkeep and repairs of facilities used by the Charity. A Special thanks to Steve.
-
Help 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 volunteers who have helped with this 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, T.U.I. and G.S.K.
-
Community days from local Scout Groups. A special thanks to Yvette and Steve for organising the Scout groups.
-
Helping to maintain our Wildlife Ponds. Special thanks to Laura.
A selection of Corporate and Group Volunteers;
-
Kimpton Bench Party (www.benchworkingpartykimpton.weebly.com)
-
Complete Strategy (www.complete-strategy.com)
-
T.U.I. (www.tui.co.uk)
-
Whitbread PLC (www.whitbread.co.uk)
-
G.S.K. (www.gsk.com)
-
Cisco (www.cisco.com)
-
Hertfordshire Scouts - Special thanks to Steve Mellings (www.hertfordshirescouts.org.uk)
-
St Albans Rangers (www.girlguidingstalbans.co.uk)
-
Hertfordshire County Council - Special thanks to Ralph (www.hertfordshire.gov.uk)
Page 2
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees
for the Year Ended 30 June 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During June 2024 to June 2025 a total of 302 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 have been a number of other new hedgehog rescue centres formed which has given closer locations for people 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 2,613. 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 | 2025=302
2015=15 | 2016=68 | 2017=165 | 2018=217 | 2019=251 | 2020=280 | 2021=310 | 2022=335 | 2023=350 | 2024=320 | 2025=302
Page 3
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
Partnerships and Local Support
-
Lawsons Ltd continue a partnership with HWHS providing cement hedgehog friendly fence boards that the public can purchase with a small portion of the sales process going to the Charity.
-
Kori Construction kindly supported the Charity with donated construction materials.
-
A big thank you to JMS of Harpenden for sponsoring the hire of a digger and dumper to renew track and path works at the HWHS.
-
A big thank you to the Knebworth Scouts for organising a fundraiser for the Charity.
-
A big thank you to Vicky Robinson for very kindly opening up her brilliant hedgehog friendly garden for a garden open day and fundraising for the hedgehogs.
-
HWHS joined 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:
-
HWHS Plant, shop, local home produce sale
-
Christopher Place Shopping Centre
-
Letchworth Green Festival
-
Luton Hoo Farm, Food and Fun Summer Market
-
Harpenden Summer Carnival
-
Redbourn Village Market
-
Hertfordshire Zoo - Native Species Week
-
Harpenden Sustainability Market
-
Markyate Cricket & Recreation Ground
-
Kimpton May Festival
-
Luton Hoo Estate - The Walled Garden Open Day
-
Wilder Wheathampstead
-
Harpenden Farmers Market
-
Wheathampstead Lights up
-
Harpenden Christmas Sustainability Markets
-
Haddon Events - Christmas Market
-
Kimpton Horse Show
-
Harpenden Farmers Market
-
Wildfest 2024
-
A number of certification courses were 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 with this.
-
The Charity continued to increase 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.
-
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. The total amount kept from landfill waste to date is 51.1kg.
| Year | KG kept from landfill |
|---|---|
| 2025 | 13.4 |
| 2024 | 20.7 |
| 2023 | 10.3 |
| 2022 | 6.7 |
Page 4
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
Grants and projects 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 Lord Barnaby's Foundation kindly awarded a grant to the Charity for facility improvements and upgrades to our Disabled Toilet Block.
-
The Bruce Wake Trust kindly awarded a grant to the Charity for a new facility to store volunteer tools used to maintain and upkeep the grounds and other facilities at HWHS.
-
The Harpenden Trust kindly awarded the Charity a grant for a new volunteer community centre facility where local community members can make hedgehog themed craft items for our shop, communal space for volunteers, and an area to gather for teams.
-
St James's Place kindly awarded a grant to the Charity for improvements to our rehabilitation area specifically for baby orphaned hoglets in rehabilitation.
-
Sandridge Parish Council kindly awarded a grant to the Charity for a small backup power unit to power mobile incubators for rescues of baby orphaned hoglets and injured hedgehogs.
-
More than 1,500 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. Support for this project was kindly provided by Herts County Council. This is an ongoing project.
-
HWHS continued improving accessibility throughout the site for those bound to wheelchairs with improvements to paths and changes to access more facilities. Funding for this project was kindly provided by The Edna Smylie Memorial Fund.
-
An Aviva crowdfunding campaign to benefit wild hedgehogs along with generous donations from the public match funded scheme has helped to improve our operational capabilities and new facilities to help with hedgehogs in rehabilitation.
-
A storage shed facility had new shelves constructed to organise donated materials such as wood and general maintenance materials used at HWHS.
-
A big thank you to Loreen for very kindly donating a new incubator used to help rehabilitate rescued hedgehogs. The gift was greatly appreciated.
Page 5
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
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 1,000 local children attending these talks over the past 12 months.
To date nearly all Scout and Girlguiding groups 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. Talks in partnership with The Herts & Middlesex Wildlife Trust were also hosted at HWHS.
825 local children and adults within Hertfordshire and Bedfordshire attended our Hedgehog Educational & Awareness Talks during 2024-2025 (Jan-Dec). This brings the total number of local children to date that have attended these talks to 10,340. These talks continue to provide an excellent opportunity to spread awareness about the troubles hedgehogs face helping to foster engagement with the next generation.
A selection of groups HWHS hosted Hedgehog Educational & Awareness talks to:
21st Harpenden Brownies, 19th Brownies, Welwyn & District Garden Club, We Do Care, 1st St Albans Rainbows, 10th Harpenden Beavers River, 5th Harpenden Rainbows, Harpenden 12th Beavers, 17th Welwyn Garden City (Panshanger Church) Rainbows Brownies & Guides, Wilder Wheathampstead Talk, 1st Welwyn Rainbows, Harpenden Gardening Society, Redbourn Priory Beavers, Harpenden 4th Cub Pack, 4th Harpenden Rainbows, Aboyne Lodge, Annual Wheathampstead Parish Meeting, Aldwickbury School, Harpenden 5th Beavers, 1st Sandridge Scout & Guide Group - Pudler's Beavers, St Albans Wed Cubs, Vista Ladies Fellowship Group, Welwyn and District Garden Club, Time out afterschool club, 2nd Codicote Brownies, 17th Harpenden Brownies, 10th Beavers Tree Colony, 3rd Redbourn Brownies, Herts & Middlesex Wildlife Trust.
Page 6
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
Awareness in the media
The Charity continued engagement with local and national media coverage of awareness through both TV and Radio segments. These activities help to promote ways the public can help wild hedgehogs and raise awareness of the troubles hedgehogs face. HWHS also actively engages with all local councils, MPs, and political parties to gain support for both the Charity and to help reverse the decline of wild hedgehogs.
-
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 2,800 awareness leaflets to local areas 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
-
HWHS was pleased to have Victoria Collins MP, Liberal Democrats visit the sanctuary this year discussing ways to help hedgehogs in the local area and help to promote ways that people can make their gardens hedgehog friendly. Victoria also installed a new Bat Box at HWHS.
-
HWHS was pleased to engage with Party Leader, Ed Davey from the Liberal Democrats when he visited the Charity helping to raise awareness about ways members of the public and housing developers can make gardens hedgehog friendly. Media companies including The BBC, The Times, The Guardian, Local News Networks, and Channel 4 also attended with broadcasts of the event broadcast on TV.
-
5 News visited the Charity this year, recording at sanctuary helping to promote new Hedgehog Highways signs for the United Kingdom.
-
Paul Dekort (Chairman for the local plan) from Herts County Council visited the Charity discussing ways the local councils can help hedgehogs.
-
Thank you to Wheathampstead and District Preservation Society for awarding HWHS with the Preservation Award.
-
The Charity was hosted on BBC Three Counties Radio with. Martin discussing The National Hedgehog Conservation Strategy and Local Nature Recovery Strategy.
-
HWHS joined Cllr. Alison Wren and installed hedgehog houses at Beech Hyde Primary School and Nursery.
Page 7
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
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 (30th June 2024 - 30th June 2025) have been updated below:
Website:
https://www.hornbeamwood.org.uk
Unique visitors: | 2021-2022 = 45k | 2022-2023 = 40k | 2023-2024 = 40k | 2024-2025 = 59k
Facebook:
(Analytics structure changed pre 2023) https://www.facebook.com/HornbeamWood
Followers: | 2024 = 3,353 | 2025 = 3,466 Facebook Visits: | 2023-2024 = 6.7k | 2024-2025 = 16.1k
Instagram:
(Analytics structure changed pre 2023) https://www.instagram.com/hedgehogsanctuary
Followers: | 2024 = 1,605 | 2025 = 1,709 Instagram Reach: | 2024 = 9.7k | 2025 = 12.1k
YouTube:
https://www.youtube.com/c/HedgehogSanctuary
Subscribers: | 2022 = 624 | 2023 = 830 | 2024= 1,014 | 2025= 1,160
Video Impressions: | 2019-2020 = 6.4k | 2020-2021 = 1.4m | 2021-2022 = 385k | 2022-2023 = 360k | 2023-2024 = 361k | 2024-2025 = 450k
Page 8
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
FINANCIAL REVIEW
Financial position
A total of £54,463 was received during the year (2024: £75,109), including around £8,000 (2024: £11,000) raised through the Charity’s trading activities.
A total of £50,599 was spent during the year (2024: £73,659), leaving net income of £3,864 for the year (2024: £1,450).
General reserves at 30 June 2025 were £14,513 which is around three months of expenditure at 2025 levels.
The Charity had five restricted funds during the year:
Development projects: funding of £7,000 was received during the year for a new volunteer community centre facility and £3,000 for a new facility to store volunteer tools, both of which were spent during the year. A further £2,000 was received for new cladding and upgrades to the disabled toilet block which was spent after the year end.
Rescue vehicles: the brought forward balance of £9,150 was reduced by depreciation of £2,288 to £6,862.
Groundworks: £500 received in the previous year for wild pond plants was spent during the year.
Care of hedgehogs: funding of £2,500 was received during the year for improvements for the hoglet hospital and £500 for a backup power unit to power the mobile incubators, both of which were spent during the year.
Marketing, educational, promotion: £500 received in the previous year for awareness and educational material printing was spent during the year.
Principal Risks and Uncertainties
Operating costs for running the Charity are increasing at a high rate each year now on essential service/operational functions, largely out of our control. 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.
-
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. Solar energy is now looking to become a very viable alternative source of energy due to the costs of energy increasing every year now since 2020.
-
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 increased substantially putting more burden on running costs.
-
Insurance cost renewals in general continue to increase each year. We continue to swap 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 2025
FUTURE PLANS AND LOOKING FORWARD
-
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.
-
Switching to a renewable source of energy such as Solar with battery backup will be required which the Charity will look into.
-
The Charity will be looking at ways to help increase support for the Operational and direct costs associated with running the Charity.
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
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
Page 10
Hornbeam Wood Hedgehog Sanctuary
Report of the Trustees for the Year Ended 30 June 2025
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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 Charities 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 20 April 2026 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 2025.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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
20 April 2026
Page 12
Hornbeam Wood Hedgehog Sanctuary
Statement of Financial Activities for the Year Ended 30 June 2025
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 31,537 15,000 Other trading activities 3 7,912 - Investment income 4 14 - Total 39,463 15,000 EXPENDITURE ON Raising funds 432 - Charitable activities 5 Hedgehog rescue & rehabilitation 21,939 7,288 Educational activities 5,668 5,000 Awareness raising 5,272 5,000 Total 33,311 17,288 NET INCOME/(EXPENDITURE) 6,152 (2,288) RECONCILIATION OF FUNDS Total funds brought forward 8,361 11,150 TOTAL FUNDS CARRIED FORWARD 14,513 **8,862 ** |
30.6.25 30.6.24 Total Total funds funds £ £ 46,537 63,703 7,912 11,368 14 38 54,463 75,109 432 1,039 29,227 61,022 10,668 6,013 10,272 5,585 50,599 73,659 3,864 1,450 19,511 18,061 23,375 19,511 |
|---|---|
The notes form part of these financial statements
Page 13
Hornbeam Wood Hedgehog Sanctuary
Statement of Financial Position
30 June 2025
| Unrestricted Restricted fund funds Notes £ £ FIXED ASSETS Tangible assets 11 1,695 6,862 CURRENT ASSETS Stocks 12 1,000 - Debtors 13 5,296 7,000 Prepayments and accrued income 609 - Cash at bank and in hand 7,113 2,775 14,018 9,775 CREDITORS Amounts falling due within one year 14 (1,200) (7,775) NET CURRENT ASSETS 12,818 2,000 TOTAL ASSETS LESS CURRENT LIABILITIES 14,513 8,862 NET ASSETS 14,513 8,862 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS |
30.6.25 Total funds £ 8,557 1,000 12,296 609 9,888 23,793 (8,975) 14,818 23,375 23,375 14,513 8,862 23,375 |
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 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 20 April 2026 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 2025
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 2025
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
| 30.6.25 £ Donations 31,250 Gift aid 287 Legacies - Grants 15,000 46,537 Grants received, included in the above, are as follows: 30.6.25 £ Other grants 15,000 3. OTHER TRADING ACTIVITIES 30.6.25 £ E-commerce and online trading 1,173 Event stalls and visits 6,739 7,912 4. INVESTMENT INCOME 30.6.25 £ Bank interest received 14 5. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 6) note 7) £ £ Hedgehog rescue & rehabilitation 19,878 9,349 Educational activities 5,991 4,677 Awareness raising 5,595 4,677 31,464 18,703 |
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 Totals £ 29,227 10,668 10,272 **50,167 ** |
|---|---|
Page 16
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Restricted fund expenditure - development projects Direct expenses Light and heat Motor expenses Repairs and maintenance Groundworks Depreciation 7. 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 94 48 48 Accountancy fees 600 300 300 Insurance 176 89 89 Wages and salaries 6,240 3,120 3,120 Office expenses 1,888 944 944 Volunteers' expenses and subsistence 351 176 176 9,349 4,677 4,677 |
30.6.25 £ 15,000 6,229 1,735 3,964 131 392 4,013 31,464 30.6.25 Total activities £ 190 1,200 354 12,480 3,776 703 18,703 |
30.6.24 £ 19,493 7,572 1,545 4,281 6,943 8,993 5,020 53,847 Other £ 9,349 4,677 4,677 18,703 30.6.24 Total activities £ 79 1,200 664 9,096 6,817 917 18,773 |
|---|---|---|
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 30.6.25 | 30.6.24 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 4,013 | 5,020 |
| Accountancy fees | 1,200 | 1,200 |
Page 17
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
9. TRUSTEES' REMUNERATION AND BENEFITS
The Charity has one employee (2024: 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 £12,480 (2024: £9,096).
Trustees' expenses
At 30 June 2025, a total of £Nil (2024: £1,730) 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.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 36,806 26,897 Other trading activities 11,368 - Investment income 38 - Total 48,212 26,897 EXPENDITURE ON Raising funds 1,039 - Charitable activities 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 |
Total funds £ 63,703 11,368 38 75,109 1,039 61,022 6,013 5,585 73,659 1,450 18,061 19,511 |
|---|---|
Page 18
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
| 11. TANGIBLE FIXED ASSETS Plant and Motor Computer machinery vehicles equipment £ £ £ COST At 1 July 2024 and 30 June 2025 8,222 12,200 2,612 DEPRECIATION At 1 July 2024 4,883 3,050 2,531 Charge for year 1,644 2,288 81 At 30 June 2025 6,527 5,338 2,612 NET BOOK VALUE At 30 June 2025 1,695 6,862 - At 30 June 2024 3,339 9,150 81 12. STOCKS 30.6.25 £ Stocks 1,000 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.25 £ Other debtors 12,296 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.25 £ Other creditors 4,930 Accrued expenses 4,045 8,975 15. MOVEMENT IN FUNDS Net movement At 1.7.24 in funds £ £ Unrestricted funds General fund 8,361 6,152 Restricted funds Restricted - development projects - 2,000 Restricted - rescue vehicles 9,150 (2,288) Restricted - groundworks 500 (500) Restricted - marketing, educational, promotion 1,500 (1,500) 11,150 (2,288) TOTAL FUNDS 19,511 **3,864 ** |
Totals £ 23,034 10,464 4,013 14,477 8,557 12,570 30.6.24 £ 500 30.6.24 £ 2,143 30.6.24 £ 1,730 1,200 2,930 At 30.6.25 £ 14,513 2,000 6,862 - - 8,862 23,375 |
|---|---|
Page 19
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued
for the Year Ended 30 June 2025
15. 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 | 39,463 | (33,311) | 6,152 |
| Restricted funds | |||
| Restricted - development projects | 12,000 | (10,000) | 2,000 |
| Restricted - rescue vehicles | - | (2,288) | (2,288) |
| Restricted - groundworks | - | (500) | (500) |
| Restricted - care of hedgehogs | 3,000 | (3,000) | - |
| Restricted - marketing, educational, | |||
| promotion | - | **(1,500) ** | **(1,500) ** |
| 15,000 | (17,288) | (2,288) | |
| TOTAL FUNDS | 54,463 | **(50,599) ** | **3,864 ** |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.7.23 | in funds | 30.6.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 11,265 | (2,904) | 8,361 |
| Restricted funds | |||
| Restricted - development projects | 3,000 | (3,000) | - |
| Restricted - rescue vehicles | 3,796 | 5,354 | 9,150 |
| Restricted - groundworks | - | 500 | 500 |
| Restricted - marketing, educational, | |||
| promotion | - | 1,500 | 1,500 |
| 6,796 | 4,354 | 11,150 | |
| TOTAL FUNDS | 18,061 | 1,450 | 19,511 |
Page 20
continued...
Hornbeam Wood Hedgehog Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
15. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,212 | (51,116) | (2,904) |
| Restricted funds | |||
| Restricted - development projects | - | (3,000) | (3,000) |
| Restricted - rescue vehicles | 10,000 | (4,646) | 5,354 |
| Restricted - groundworks | 8,384 | (7,884) | 500 |
| Restricted - care of hedgehogs | 6,513 | (6,513) | - |
| Restricted - marketing, educational, | |||
| promotion | 2,000 | (500) | 1,500 |
| 26,897 | (22,543) | 4,354 | |
| TOTAL FUNDS | 75,109 | (73,659) | 1,450 |
16. RELATED PARTY DISCLOSURES
Other than shown in note 10, there were no related party transactions for the year ended 30 June 2025.
Page 21
Hornbeam Wood Hedgehog Sanctuary
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 30 June 2025 | ||
| 30.6.25 | 30.6.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 31,250 | 41,188 |
| Gift aid | 287 | 420 |
| Legacies | - | 5,773 |
| Grants | 15,000 | 16,322 |
| 46,537 | 63,703 | |
| Other trading activities | ||
| E-commerce and online trading | 1,173 | 1,483 |
| Event stalls and visits | 6,739 | 9,885 |
| 7,912 | 11,368 | |
| Investment income | ||
| Bank interest received | 14 | 38 |
| Total incoming resources | 54,463 | 75,109 |
| EXPENDITURE | ||
| Other trading activities | ||
| Cost of goods sold | 432 | 1,039 |
| Charitable activities | ||
| Restricted fund expenditure - development | ||
| projects | 15,000 | 19,493 |
| Direct expenses | 6,229 | 7,572 |
| Light and heat | 1,735 | 1,545 |
| Motor expenses | 3,964 | 4,281 |
| Repairs and maintenance | 131 | 6,943 |
| Groundworks | 392 | 8,993 |
| Depreciation - plant and machinery | 1,644 | 1,644 |
| Motor vehicles | 2,288 | 3,050 |
| Depreciation - computer equipment | **81 ** | 326 |
| 31,464 | 53,847 | |
| Support costs | ||
| Other | ||
| Bank charges | 190 | 79 |
| Accountancy fees | 1,200 | 1,200 |
| Insurance | 354 | 664 |
| Wages and salaries | 12,480 | 9,096 |
| Office expenses | 3,776 | 6,817 |
| Volunteers' expenses and subsistence | 703 | 917 |
| 18,703 | 18,773 |
This page does not form part of the statutory financial statements
Page 22
Hornbeam Wood Hedgehog Sanctuary
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 30 June 2025 | ||
| 30.6.25 | 30.6.24 | |
| £ | £ | |
| Total resources expended | 50,599 | 73,659 |
| Net income | **3,864 ** | 1,450 |
This page does not form part of the statutory financial statements
Page 23