**REGISTERED CHARITY NUMBER: 1190933**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 28 JUNE 2025**
## **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 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|11|
|**Detailed Statement of Financial Activities**|12|to|13|
**WILD THINGS RESCUE**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 JUNE 2025**
The trustees present their report with the financial statements of the charity for the year ended 28 June 2025. 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**
Volunteer support remained stable, with approximately 50 volunteers contributing to daily operations, rescues, and care. Around 25 work experience placements were provided, offering practical learning opportunities, with students including those studying animal care levels 2 and 3 at college and veterinary students. The charity also offered more supported volunteering opportunities for people struggling with their mental health, giving accessible opportunities for the community to engage with wildlife care, gain experience, and benefit from structured support.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
During this period, Wild Things Rescue admitted 833 animals, a slight increase on the previous year. Early 2025 saw particularly high demand, reflecting a broader need for wildlife rescue services. Hedgehog admissions decreased, while birds of prey admissions increased, likely due to harsh winter conditions and fluctuating weather. Avian Influenza affected operations between November 2024 and March 2025, with additional cases in June 2025, requiring enhanced biosecurity and PPE, which increased operational costs. In line with veterinary guidance, some cases were referred directly to local veterinary practices to ensure the safest outcome for the animals. We maintained strict biosecurity to protect our community and our centre.
Public engagement increased, with more calls and messages from members of the public requesting collections, advice, and support with a wider range of species. The charity adapted quickly to these demands, aided by dedicated volunteers who supported additional rescues. We also developed a new online admissions logging system with the support of the Beba Group, improving case tracking, trend monitoring, and overall service efficiency.
## **FINANCIAL REVIEW**
## **Financial position**
The charity remained financially secure throughout the year. Monthly donor numbers increased, providing a reliable income stream, while one-off donations declined slightly. Social media fundraising was strengthened by a dedicated volunteer, and the charity began developing relationships with local businesses to seek sponsorship and support. Operational costs rose due to Avian Influenza precautions and increased admissions, but sufficient reserves remained at year end to maintain service delivery.
## **FUTURE PLANS**
In 2025–2026, Wild Things Rescue will move to a larger facility, enabling increased admissions, streamlined operations, and expanded volunteering opportunities. The new space will provide additional capacity for waterfowl and larger mammals such as badgers and foxes, with more walk-in kennels and outdoor enclosures to improve animal welfare and recovery. We plan to increase volunteer numbers and broaden work experience placements, including more opportunities for veterinary students.
Financial sustainability remains a priority. We will place particular emphasis on growing business sponsorship, applying for relevant grants, and expanding our monthly donor base to ensure reliable income streams. Trustees will continue to focus on partnership-building with local businesses and developing additional sources of support, ensuring that the charity is well-positioned to deliver high-quality care and services for wildlife in Lincolnshire.
Page 1
**WILD THINGS RESCUE**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 JUNE 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Wild Things Rescue is a Charitable Incorporated Organisation (CIO) registered on 19th August 2020 and is governed by a memorandum and articles of association.
## **Recruitment and appointment of new trustees**
During the year 3 new trustees were appointed. Trustees continue to oversee strategic direction, financial management, and compliance with charitable objectives. The charity maintains a focus on accessible volunteering and community engagement while ensuring the highest standard of care for wildlife.
## **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 (resigned 16.9.2025) Mrs K L Merrell (resigned 6.8.2025) Miss L A Steele (resigned 30.10.2025) S Brown (resigned 6.8.2025) H Jones (appointed 1.6.2025) M Cocks (appointed 14.7.2025) Ms C Johnson (appointed 4.11.2025)
## **Independent Examiner**
Mrs Nicola Lenton FCCA Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA
Approved by order of the board of trustees on 20 March 2026 and signed on its behalf by:
M Cocks - Trustee
Page 2
## **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 2025.
## **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
20 March 2026
Page 3
## **WILD THINGS RESCUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2025**
**----- Start of picture text -----**
2025 2024
Unrestricted Designated Total Total
fund fund Restricted funds funds
Notes £ £ £ £ £
INCOME AND
ENDOWMENTS FROM
- -
Donations and legacies 51,188 51,188 138,826
Other trading activities 2 66 - - 66 888
Investment income 3 79 - - 79 74
Total 51,333 - - 51,333 139,788
EXPENDITURE ON
Raising funds 38 - - 38 938
Charitable activities
- -
Support Costs 4,931 4,931 3,311
Governance Costs 1,943 - - 1,943 3,302
Charitable Activities 44,766 12,000 26,792 83,558 84,876
Total 51,678 12,000 26,792 90,470 92,427
NET
INCOME/(EXPENDITURE) (345) (12,000) (26,792) (39,137) 47,361
RECONCILIATION OF
FUNDS
Total funds brought forward 35,496 24,000 26,792 86,288 38,927
TOTAL FUNDS CARRIED
FORWARD 35,151 12,000 - 47,151 86,288
**----- End of picture text -----**
The notes form part of these financial statements
Page 4
## **WILD THINGS RESCUE**
## **BALANCE SHEET 28 JUNE 2025**
**----- Start of picture text -----**
2025 2024
Unrestricted Designated Total Total
fund fund Restricted funds funds
Notes £ £ £ £ £
FIXED ASSETS
Tangible assets 6 25,670 - - 25,670 28,302
CURRENT ASSETS
Debtors 7 3,817 - - 3,817 832
Cash at bank 9,664 12,000 - 21,664 58,354
-
13,481 12,000 25,481 59,186
CREDITORS
Amounts falling due within one
year 8 (4,000) - - (4,000) (1,200)
NET CURRENT ASSETS 9,481 12,000 - 21,481 57,986
TOTAL ASSETS LESS
CURRENT LIABILITIES 35,151 12,000 - 47,151 86,288
NET ASSETS 35,151 12,000 - 47,151 86,288
FUNDS 9
Unrestricted funds 47,151 59,496
Restricted funds - 26,792
TOTAL FUNDS 47,151 86,288
**----- End of picture text -----**
The financial statements were approved by the Board of Trustees and authorised for issue on 20 March 2026 and were signed on its behalf by:
M Cocks - Trustee
The notes form part of these financial statements
Page 5
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 JUNE 2025**
## **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 Motor vehicles - 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.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 6
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2025**
## **2. OTHER TRADING ACTIVITIES**
|**2.**
**OTHER TRADING ACTIVITIES**||
|---|---|
|Sales of products|**2025**
2024
**£**
£
**66**
888|
|**3.**
**INVESTMENT INCOME**
Deposit account interest|**2025**
2024
**£**
£
**79**
74|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
During the year one of the trustees received an income from the charity totalling £8,400.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 28 June 2025 nor for the year ended 28 June 2024.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
74,634
Other trading activities
888
Investment income
74
**Total**
75,596
**EXPENDITURE ON**
Raising funds
938
**Charitable activities**
Support Costs
3,311
Governance Costs
3,302
Charitable Activities
77,276
**Total**
84,827
**NET INCOME/(EXPENDITURE)**
(9,231)
**Transfers between funds**
5,800
**Net movement in funds**
(3,431)
**RECONCILIATION OF FUNDS**
Total funds brought forward
38,927
**TOTAL FUNDS CARRIED FORWARD**
35,496|Designated
fund
£
24,000
-
-
24,000
-
-
-
-
-
24,000
-
24,000
-
24,000|Restricted
£
40,192
-
-
40,192
-
-
-
7,600
7,600
32,592
(5,800)
26,792
-
26,792|Total
funds
£
138,826
888
74
139,788
938
3,311
3,302
84,876
92,427
47,361
-
47,361
38,927
86,288|
|---|---|---|---|
continued...
Page 7
## **WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2025**
## **6. TANGIBLE FIXED ASSETS**
|Improvements
to
Plant and
property
machinery
£
£
**COST**
At 29 June 2024
**6,975**
**14,484**
Additions
**3,450**
**-**
At 28 June 2025
**10,425**
**14,484**
**DEPRECIATION**
At 29 June 2024
**698**
**3,620**
Charge for year
**1,043**
**2,720**
At 28 June 2025
**1,741**
**6,340**
**NET BOOK VALUE**
At 28 June 2025
**8,684**
**8,144**
At 28 June 2024
6,277
10,864
Motor
Computer
vehicles
equipment
£
£
**COST**
At 29 June 2024
**-**
**430**
Additions
**500**
**-**
At 28 June 2025
**500**
**430**
**DEPRECIATION**
At 29 June 2024
**-**
**107**
Charge for year
**125**
**82**
At 28 June 2025
**125**
**189**
**NET BOOK VALUE**
At 28 June 2025
**375**
**241**
At 28 June 2024
-
323|Fixtures
and
fittings
£
**14,451**
**132**
**14,583**
**3,613**
**2,744**
**6,357**
**8,226**
10,838
Totals
£
**36,340**
**4,082**
**40,422**
**8,038**
**6,714**
**14,752**
**25,670**
28,302|
|---|---|
continued...
Page 8
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2025**
## **7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|
|Other debtors
Prepayments and accrued income||**2025**
**£**
**1,958**
**1,859**|2024
£
-
832|
|||**3,817**|832|
|**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors||**2025**
**£**
**1,200**
**1,176**
**1,624**|2024
£
-
-
1,200|
|||**4,000**|1,200|
|**9.**
**MOVEMENT IN FUNDS**
At
29.6.24
£
**Unrestricted funds**
General fund
**35,496**
Designated fund
**24,000**||Net
movement
in funds
£
**(345)**
**(12,000)**|At
28.6.25
£
**35,151**
**12,000**|
|**Restricted funds**
Lottery Funding
Lincs County Council|**59,496**
**13,592**
**13,200**|**(12,345)**
**(13,592)**
**(13,200)**|**47,151**
**-**
**-**|
||**26,792**|**(26,792)**|**-**|
|**TOTAL FUNDS**|**86,288**|**(39,137)**|**47,151**|
|Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**51,333**
Designated fund
**-**||Resources
expended
£
**(51,678)**
**(12,000)**|Movement
in funds
£
**(345)**
**(12,000)**|
|**Restricted funds**
Lottery Funding
Lincs County Council|**51,333**
**-**
**-**|**(63,678)**
**(13,592)**
**(13,200)**|**(12,345)**
**(13,592)**
**(13,200)**|
||**-**|**(26,792)**|**(26,792)**|
|**TOTAL FUNDS**|**51,333**|**(90,470)**|**(39,137)**|
continued...
Page 9
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2025**
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Lottery Funding
Lincs County Council
The Belforte Trust
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
29.6.23
in funds
funds
28.6.24
£
£
£
£
38,927
(9,231)
5,800
35,496
-
24,000
-
24,000
38,927
14,769
5,800
59,496
-
13,592
-
13,592
-
13,200
-
13,200
-
5,800
(5,800)
-
-
32,592
(5,800)
26,792
38,927
47,361
-
86,288|
|---|---|
Comparative 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
£
75,596
24,000
99,596
16,712
17,680
5,800
40,192
139,788|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|
|---|---|---|
continued...
Page 10
**WILD THINGS RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 JUNE 2025**
## **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**
The Belforte Trust
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
29.6.23
in funds
funds
28.6.25
£
£
£
£
38,927
(9,576)
5,800
35,151
-
12,000
-
12,000
38,927
2,424
5,800
47,151
-
5,800
(5,800)
-
38,927
8,224
-
47,151|
|---|---|
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|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
126,929
(136,505)
(9,576)
24,000
(12,000)
12,000|
|---|---|
|**Restricted funds**
Lottery Funding
Lincs County Council
The Belforte Trust|150,929
(148,505)
2,424
16,712
(16,712)
-
17,680
(17,680)
-
5,800
-
5,800|
||40,192
(34,392)
5,800|
|**TOTAL FUNDS**|191,121
(182,897)
8,224|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 28 June 2025.
Page 11
## **WILD THINGS RESCUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2025**
**----- Start of picture text -----**
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 46,730 24,859
Gift aid 1,958 -
-
Legacies 56,025
Grants - 43,692
Donated goods and assets 2,500 14,250
51,188 138,826
Other trading activities
Sales of products 66 888
Investment income
Deposit account interest 79 74
Total incoming resources 51,333 139,788
EXPENDITURE
Raising donations and legacies
Raising funds 10 264
Advertising 28 674
38 938
Charitable activities
Trustees' salaries 8,400 7,840
Wages 35,654 20,764
Pensions 127 -
Rent and rates 14,697 13,460
Animal Feed 3,470 4,535
Animal Medication 10 406
Animal supplements 298 254
Vets bills 1,834 622
Building maintenance and repairs 910 6,467
Supplies 3,696 4,938
Volunteer expenses 53 -
Volunteer materials 390 501
Volunteer training 1,748 1,132
Volunteer travel expenses 71 399
Waste disposal 2,492 2,867
Donated goods 2,000 13,250
Motor expenses 995 -
Depreciation of tangible fixed assets 6,713 8,038
83,558 85,473
**----- End of picture text -----**
This page does not form part of the statutory financial statements
Page 12
## **WILD THINGS RESCUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 JUNE 2025**
**----- Start of picture text -----**
2025 2024
£ £
Support costs
Finance
Bank charges 66 60
Other
Insurance 712 199
Telephone 1,484 841
Postage and stationery 269 422
Sundries - 10
Computer costs 1,157 1,231
Dues and subscriptions 1,243 739
Travel and accommodation - 1,009
4,865 4,451
Governance costs
Accountancy 1,320 1,200
Professional fees 623 305
1,943 1,505
Total resources expended 90,470 92,427
Net (expenditure)/income (39,137) 47,361
**----- End of picture text -----**
This page does not form part of the statutory financial statements
Page 13