Baddeley Green Hedgehog Rescue Centre
Annual Report and Financial Statements for the Year Ended 5 April 2024
P L Whittaker Taxation 50 Broad Street Leek Staffordshire ST13 5NS
Baddeley Green Hedgehog Rescue Centre
Contents
----- Start of picture text -----
Reference and Administrative Details 1
Independent examiner's report 2
Statement of financial activities 3
Balance Sheet 4
Notes to the financial statements 5 to 7
----- End of picture text -----
The following page does not form part of the statutory financial statements:
Statement of financial activities per fund 8
Baddeley Green Hedgehog Rescue Centre Reference and Administrative Details
Charity name Baddeley Green Hedgehog Rescue Centre Trustees Clare Simmons Alicia Simmons Colin Scumacher Accountant P L Whittaker Taxation 50 Broad Street Leek Staffordshire ST13 5NS
Page 1
Independent Examiner's Report to the Trustees of
Baddeley Green Hedgehog Rescue Centre
I report on the accounts of the Trust for the year ended 5 April 2024, which are set out on pages 3 to 7.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... P L Whittaker P L Whittaker Taxation
50 Broad Street Leek Staffordshire ST13 5NS
3 February 2025
Page 2
Baddeley Green Hedgehog Rescue Centre
Statement of Financial Activities for the Year Ended 5 April 2024
| Note Incoming resources Incoming resources from generated funds Voluntary income 2 Total incoming resources Resources expended Costs of generating funds Costs of generating voluntary income 3 Total resources expended Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 31,011 31,011 29,006 29,006 2,005 (1,538) 467 |
Total Funds Year ended 5 April 2024 £ 31,011 31,011 29,006 29,006 2,005 (1,538) 467 |
Total Funds 2 3 August 2022 to 5 April 2023 £ 6,738 |
|---|---|---|---|
| 6,738 | |||
| 8,276 | |||
| 8,276 | |||
| (1,538) - |
|||
| (1,538) |
All incoming resources and resources expended derive from continuing activities.
The charity has no recognised gains or losses for the year other than the results above.
The notes on pages 5 to 7 form an integral part of these financial statements.
Page 3
Baddeley Green Hedgehog Rescue Centre
Balance Sheet as at 5 April 2024
| 5 April 2024 | 5 April 2023 | ||||||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |||
| Current assets | |||||||
| Cash at bank and in hand | 3,110 | 855 | |||||
| Creditors: Amounts falling | |||||||
| due within one year | 5 | (2,643) | (2,393) | ||||
| Net current assets/(liabilities) | 467 | (1,538) | |||||
| Net assets/(liabilities) | 467 | (1,538) | |||||
| The funds of the charity: | |||||||
| Unrestricted funds | |||||||
| Unrestricted income funds | 467 | (1,538) | |||||
| Total charity funds | 467 | (1,538) |
Approved by the Board on 3 February 2025 and signed on its behalf by:
......................................... Clare Simmons Trustee
The notes on pages 5 to 7 form an integral part of these financial statements.
Page 4
Baddeley Green Hedgehog Rescue Centre
Notes to the Financial Statements for the Year Ended 5 April 2024
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Charities Act 2011.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Further details of each fund are disclosed in note 7.
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds are the costs associated with attracting voluntary income.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
2 Voluntary income
| Donations and legacies Subscriptions Sales of donated goods |
Unrestricted Funds £ 30,586 425 31,011 |
Total Funds Year ended 5 April 2024 £ 30,586 425 31,011 |
Total Funds 23 August 2022 to 5 April 2023 £ 4,825 1,913 |
|---|---|---|---|
| 6,738 |
Page 5
Baddeley Green Hedgehog Rescue Centre
Notes to the Financial Statements for the Year Ended 5 April 2024
......... continued
3 Total resources expended
| Total resources expended | ||
|---|---|---|
| Direct costs Cost of goods sold Establishment costs Office expenses Cleaning Support costs Travel and subsistence |
Donations and legacies £ 26,417 167 94 2,108 28,786 220 29,006 |
Total £ 26,417 167 94 2,108 |
| 28,786 220 |
||
| 29,006 |
4 Trustees' remuneration and expenses
No trustees received any remuneration during the year.
5 Creditors: Amounts falling due within one year
| Bank loans and overdrafts Trade creditors |
5 April 2024 £ 250 2,393 2,643 |
5 April 2023 £ - 2,393 |
|---|---|---|
| 2,393 |
Page 6
Baddeley Green Hedgehog Rescue Centre
Notes to the Financial Statements for the Year Ended 5 April 2024
......... continued
6 Related parties
Controlling entity
The charity is controlled by the trustees.
7 Analysis of funds
| At 6 April | Incoming | Resources | At 5 April | |
|---|---|---|---|---|
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General Funds | ||||
| Unrestricted income fund | (1,538) | 31,011 | (29,006) | 467 |
8 Net assets by fund
| Current assets Creditors: Amounts falling due within one year Net assets |
Unrestricted Funds £ 3,110 (2,643) 467 |
Total Funds 5 April 2024 £ 3,110 (2,643) 467 |
Total Funds 5 April 2023 £ 855 (2,393) |
|---|---|---|---|
| (1,538) |
Page 7
Baddeley Green Hedgehog Rescue Centre
Statement of financial activities by fund Year Ended 5 April 2024
| Incoming resources Incoming resources from generated funds Voluntary income Total incoming resources Resources expended Costs of generating funds Costs of generating voluntary income Total resources expended Net movements in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted income fund 2024 £ 31,011 31,011 29,006 29,006 2,005 (1,538) 467 |
Unrestricted income fund 2023 £ 6,738 |
|---|---|---|
| 6,738 | ||
| 8,276 | ||
| 8,276 | ||
| (1,538) - |
||
| (1,538) |
This page does not form part of the statutory financial statements.
Page 8