**REGISTERED CHARITY NUMBER: 1190933**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 28 JUNE 2024**
## **FOR**
## **WILD THINGS RESCUE**
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
**WILD THINGS RESCUE**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|
**WILD THINGS RESCUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 JUNE 2024**
The trustees present their report with the financial statements of the charity for the year ended 28 June 2024. The trustees have adopted the provisions of 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 objects of the CIO are for the benefit of the public to relieve the suffering of animals, in particular native wildlife in need of care and attention and,to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning future activities.
## **Volunteers**
The Charity currently has around 30 active volunteers, who on average provide around 150 hours per week to the Charity.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Wild Things Rescue has successfully met its charity objectives by providing a wide range of services in collaboration with the public, veterinary professionals, and partner organisations, including the police, local councils, and the RSPCA. We have focused on ensuring that animals in distress are promptly rescued and treated, while also minimising the stress for the public involved. From 29th June 2023 to 28th June 2024, we admitted approximately 800 animals. This number is lower than in previous years due to rising operational costs and a reduction in volunteer numbers, which led to occasional limitations on our capacity. Additionally, the impact of Avian Influenza meant that many birds were referred directly to veterinary practices for assessment rather than being admitted to our centre.
Throughout the year, we received around 6,000 calls and messages requesting assistance. Many of these cases were directed to veterinary practices across the county, with some animals requiring euthanasia, which meant they did not enter our care. In some instances, we also referred animals to other services with more specialised facilities, such as RSPCA East Winch, to ensure the best possible outcome for the animals.
In early 2024, we were fortunate to receive a generous legacy donation, which has significantly contributed to the improvement of our facilities. This donation could not have come at a better time, as donations had been reduced due to the current financial climate, and operational costs were at an all-time high. With this support, we have been able to redesign the centre and purchase new equipment, enhancing our organisation and overall efficiency. The donation has also allowed us to acquire additional resources to improve animal care, including new hedgehog enclosures. Most importantly, this contribution has provided us with much-needed peace of mind, offering a level of financial security that has been vital during these challenging times. It ensures that we can continue to provide essential services to wildlife in need without compromising the quality of care we offer.
In the spring of 2024, we installed walls within the centre to divide the two larger rooms into five smaller more manageable spaces. This change has not only made it easier to separate animals based on species, condition, or recovery stage, but it has also significantly reduced stress for the animals. By minimising noise and visual distractions, the animals are now able to recover in a more peaceful and controlled environment. Additionally, the new layout has helped with the overall organisation and cleanliness of the centre, creating a more efficient workflow for our team. We have expanded our volunteer opportunities and work experience placements, providing valuable chances for people to get involved. We also held support sessions for individuals experiencing mental health challenges, offering a safe space for personal growth and connection. From these support sessions to general volunteer duties, it has been incredibly rewarding to see the positive impact on those involved.
Page 1
**WILD THINGS RESCUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 JUNE 2024**
## **FINANCIAL REVIEW**
## **Financial position**
Wild Things Rescue has had a relatively strong year financially in 2024, thanks to the generous support of our donors, local businesses, and an increased presence in the community. Several key developments have contributed to our financial stability and growth, enabling us to continue providing essential care and services for wildlife within Lincolnshire.
One of the most significant financial boosts came from a legacy donation, which provided us with much-needed security during a time when donations were lower than usual due to the challenging financial climate. This donation has helped us to strengthen our financial position and provided us with peace of mind, knowing that we have a buffer to support our work in the coming months and years. Additionally, we saw a dramatic increase in the number of monthly donors this year. This growth in recurring donations has provided us with a more predictable and reliable income stream. Our social media presence has also played a vital role in raising funds. By increasing our profile across various platforms, we have connected with a wider audience, generating significant interest in our cause. Social media has become one of our biggest sources of income, with followers contributing through donations and supporting fundraising initiatives.
We have also received generous donations from local businesses, further demonstrating the strong community support for our work. These partnerships have not only provided vital financial resources but have helped us raise awareness of our mission within the local area.
Overall, 2024 has been a year of financial growth and stability for Wild Things Rescue, and we are incredibly grateful for the support from our dedicated donors and local businesses This support has allowed us to continue our work rescuing, rehabilitating, and releasing wildlife in need, while also positioning us well for the future.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Wild Things Rescue is a Charitable Incorporated Organisation (CIO) registered on 19th August 2020 and is governed by it's Constitution.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1190933
## **Principal address**
2 Tomlinson Close Tattershall Lincolnshire LN4 4NH
## **Trustees**
Miss E J Stokes Mrs J L M Freeman J C L Raggo Mrs K L Merrell Miss L A Steele S Brown
## **Independent Examiner**
Mrs Nicola Lenton FCCA Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
Page 2
**WILD THINGS RESCUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 JUNE 2024**
Approved by order of the board of trustees on 19 May 2025 and signed on its behalf by:
Miss L A Steele - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILD THINGS RESCUE**
## **Independent examiner's report to the trustees of Wild Things Rescue**
I report to the charity trustees on my examination of the accounts of Wild Things Rescue (the Trust) for the year ended 28 June 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (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.
Mrs Nicola Lenton FCCA
Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
19 May 2025
Page 4
## **WILD THINGS RESCUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2024**
**----- Start of picture text -----**
2024 2023
Unrestricted Designated Total Total
fund fund Restricted funds funds
Notes £ £ £ £ £
INCOME AND
ENDOWMENTS FROM
Donations and legacies 74,634 24,000 40,192 138,826 72,330
Other trading activities 2 888 - - 888 1,111
Investment income 3 74 - - 74 -
Total 75,596 24,000 40,192 139,788 73,441
EXPENDITURE ON
Raising funds 938 - - 938 1,162
Charitable activities
- -
Support Costs 3,311 3,311 3,648
Governance Costs 3,302 - - 3,302 2,173
Charitable Activities 77,276 - 7,600 84,876 41,648
Total 84,827 - 7,600 92,427 48,631
NET
INCOME/(EXPENDITURE) (9,231) 24,000 32,592 47,361 24,810
Transfers between funds 9 5,800 - (5,800) - -
Net movement in funds (3,431) 24,000 26,792 47,361 24,810
RECONCILIATION OF
FUNDS
- -
Total funds brought forward 38,927 38,927 14,117
TOTAL FUNDS CARRIED
FORWARD 35,496 24,000 26,792 86,288 38,927
**----- End of picture text -----**
The notes form part of these financial statements
Page 5
## **WILD THINGS RESCUE**
## **BALANCE SHEET 28 JUNE 2024**
**----- Start of picture text -----**
2024 2023
Unrestricted Designated Total Total
fund fund Restricted funds funds
Notes £ £ £ £ £
FIXED ASSETS
Tangible assets 6 28,303 - - 28,303 16,662
CURRENT ASSETS
Debtors 7 832 - - 832 -
Cash at bank 7,561 24,000 26,792 58,353 22,265
8,393 24,000 26,792 59,185 22,265
CREDITORS
Amounts falling due within one
year 8 (1,200) - - (1,200) -
NET CURRENT ASSETS 7,193 24,000 26,792 57,985 22,265
TOTAL ASSETS LESS
CURRENT LIABILITIES 35,496 24,000 26,792 86,288 38,927
NET ASSETS 35,496 24,000 26,792 86,288 38,927
FUNDS 9
Unrestricted funds 59,496 38,927
Restricted funds 26,792 -
TOTAL FUNDS 86,288 38,927
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 19 May 2025 and were signed on its behalf by:
L A Steele - Trustee
The notes form part of these financial statements
Page 6
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **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.
Improvements to property - Straight line over 10 years Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are those unrestricted funds which have been set aside by the charity to be spent on a particular purpose.
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.
continued...
Page 7
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2024**
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**||
|---|---|
|Sales of products
Services income|**2024**
2023
**£**
£
**888**
556
**-**
555|
||**888**
1,111|
|**INVESTMENT INCOME**
Deposit account interest|**2024**
2023
**£**
£
**74**
-|
## **3. INVESTMENT INCOME**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
During the year one of the trustees received an income from the charity totalling £7,840 for project managing a grant received by the charity.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 28 June 2024 nor for the year ended 28 June 2023.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Designated
fund
fund
Restricted
£
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
72,330
-
-
Other trading activities
1,111
-
-
**Total**
73,441
-
-
**EXPENDITURE ON**
Raising funds
1,162
-
-
**Charitable activities**
Support Costs
3,648
-
-
Governance Costs
2,173
-
-
Charitable Activities
41,648
-
-
**Total**
48,631
-
-
**NET INCOME**
24,810
-
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
14,117
-
-
**TOTAL FUNDS CARRIED FORWARD**
38,927
-
-|Total
funds
£
72,330
1,111
73,441
1,162
3,648
2,173
41,648
48,631
24,810
14,117
38,927|
|---|---|
continued...
Page 8
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2024**
## **6. TANGIBLE FIXED ASSETS**
|**6.**
**TANGIBLE FIXED ASSETS**|**6.**
**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|Improvements
to
Plant and
property
machinery
£
£
**COST**
At 29 June 2023
**-**
**3,217**
Additions
**6,975**
**11,268**||Fixtures
and
fittings
£
**13,015**
**1,436**|Computer
equipment
£
**430**
**-**|Totals
£
**16,662**
**19,679**|
|At 28 June 2024|**6,975**
**14,485**|**14,451**|**430**|**36,341**|
|**DEPRECIATION**
Charge for year|**698**
**3,620**|**3,613**|**107**|**8,038**|
|**NET BOOK VALUE**
At 28 June 2024|**6,277**
**10,865**|**10,838**|**323**|**28,303**|
|At 28 June 2023|-
3,217|13,015|430|16,662|
|**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments and accrued income|||**2024**
**£**
**832**|2023
£
-|
|**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors|||**2024**
**£**
**1,200**|2023
£
-|
|**9.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Designated fund|Net
At
movement
29.6.23
in funds
£
£
**38,927**
**(9,231)**
**-**
**24,000**||Transfers
between
funds
£
**5,800**
**-**|At
28.6.24
£
**35,496**
**24,000**|
|**Restricted funds**
Lottery Funding
Lincs County Council
The Belforte Trust|**38,927**
**-**
**-**
**-**|**14,769**
**13,592**
**13,200**
**5,800**|**5,800**
**-**
**-**
**(5,800)**|**59,496**
**13,592**
**13,200**
**-**|
||**-**|**32,592**|**(5,800)**|**26,792**|
|**TOTAL FUNDS**|**38,927**|**47,361**|**-**|**86,288**|
continued...
Page 9
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2024**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
**75,596**
Designated fund
**24,000**
**99,596**
**Restricted funds**
Lottery Funding
**16,712**
Lincs County Council
**17,680**
The Belforte Trust
**5,800**
**40,192**
**TOTAL FUNDS**
**139,788**
**Comparatives for movement in funds**
At
29.6.22
£
**Unrestricted funds**
General fund
14,117
**TOTAL FUNDS**
14,117
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
73,441
**TOTAL FUNDS**
73,441|Resources
Movement
expended
in funds
£
£
**(84,827)**
**(9,231)**
**-**
**24,000**
**(84,827)**
**14,769**
**(3,120)**
**13,592**
**(4,480)**
**13,200**
**-**
**5,800**
**(7,600)**
**32,592**
**(92,427)**
**47,361**
Net
movement
At
in funds
28.6.23
£
£
24,810
38,927
24,810
38,927
Resources
Movement
expended
in funds
£
£
(48,631)
24,810
(48,631)
24,810|
|---|---|
continued...
Page 10
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2024**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Lottery Funding
Lincs County Council
The Belforte Trust
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
29.6.22
in funds
funds
28.6.24
£
£
£
£
14,117
15,579
5,800
35,496
-
24,000
-
24,000
14,117
39,579
5,800
59,496
-
13,592
-
13,592
-
13,200
-
13,200
-
5,800
(5,800)
-
-
32,592
(5,800)
26,792
14,117
72,171
-
86,288|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Lottery Funding
Lincs County Council
The Belforte Trust
**TOTAL FUNDS**|Incoming
resources
£
149,037
24,000
173,037
16,712
17,680
5,800
40,192
213,229|Resources
Movemen
expended
in funds
£
£
(133,458)
15,579
-
24,000
(133,458)
39,579
(3,120)
13,592
(4,480)
13,200
-
5,800
(7,600)
32,592
(141,058)
72,171|
|---|---|---|
continued...
Page 11
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2024**
## **10. RELATED PARTY DISCLOSURES**
One of the trustees currently lives on the land rented by the Charity, this is to ensure that there is always someone present if the animals are in need.
Page 12
**WILD THINGS RESCUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2024**
**----- Start of picture text -----**
2024 2023
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 24,859 25,147
-
Legacies 56,025
Grants 43,692 47,183
-
Donated goods and assets 14,250
138,826 72,330
Other trading activities
Sales of products 888 556
Services income - 555
888 1,111
Investment income
Deposit account interest 74 -
Total incoming resources 139,788 73,441
EXPENDITURE
Raising donations and legacies
Raising funds 264 597
Advertising 674 565
938 1,162
Charitable activities
Wages 28,604 10,263
Rent and rates 13,460 13,364
Animal Feed 4,535 2,607
Animal Medication 406 312
Animal supplements 254 355
Vets bills 622 522
Building maintenance and repairs 6,467 370
PPE - 340
Supplies 4,938 4,469
-
Volunteer expenses 1,119
Volunteer materials 501 2,250
Volunteer training 1,132 1,579
Volunteer travel expenses 399 2,957
Waste disposal 2,867 1,141
-
Donated goods 13,250
-
Depreciation of tangible fixed assets 8,038
85,473 41,648
**----- End of picture text -----**
This page does not form part of the statutory financial statements
Page 13
**WILD THINGS RESCUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2024**
**----- Start of picture text -----**
2024 2023
£ £
Support costs
Finance
Bank charges 60 68
Bank interest - 3
60 71
Other
Insurance 199 777
Telephone 841 850
Postage and stationery 422 890
Sundries 10 -
Computer costs 1,231 365
Dues and subscriptions 739 695
Travel and accommodation 1,009 -
4,451 3,577
Governance costs
Accountancy 1,200 329
Professional fees 305 1,844
1,505 2,173
Total resources expended 92,427 48,631
Net income 47,361 24,810
**----- End of picture text -----**
This page does not form part of the statutory financial statements
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