## HAYDOCK HEDGEHOG HELPERS
Charity number 1201290 Company number CE030932
## Annual Report and Financial Statements
for the year ending 31 March 2025
## HAYDOCK HEDGEHOG HELPERS
Annual Report and Financial Statements for the year ending 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 7|
|Examiner's report|8|
|Receipts and payments account|9|
|Statement of assets and liabilities|10|
|Notes to the accounts|11 to 13|
**Prepared by the Greater Merseyside Community Accountancy Service**
1
## HAYDOCK HEDGEHOG HELPERS
## Trustees' report
|The Trustees during the year were:||
|---|---|
|**Name**|**Position**|
|Kelly Leyland|Trustee|
|Lee Draper|Trustee|
|Scott Denver|Trustee|
## **Method of appointment of trustees**
The trustees are appointed by resolution of the trustees for a term of four years.
## _**Principal address**_
8 Myrtle Avenue Haydock St Helens WA11 0HD
## **Bankers**
Barclays Bank
## **Governing document**
The charity is a Charitable Incorporated Organisation, registered with the Charity Commission, governed by its foundation model
Constitution dated 9 December 2022.
Prior to this date Haydock Hedgehog Helpers was operating as a unregistered small charity. On 9th December 2022 all prior charity’s assets, liabilities and funds were transferred to the new CIO and all activities ceased within the unregistered charity.
## **Governance**
The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable Incorporated Organisation (CIO). The Charity is governed by the trustees holding monthly meetings, or more if necessary, and ad hoc email communications.
The Charity is also registered with the Fundraising Regulator to demonstrate we are committed to high fundraising standards and follow best practice, ensuring confidence for our donors. We are also registered with the British Wildlife Rehabilitation Council whom are dedicated to improving native wildlife casualty welfare through the support and education of workers in the field, as well as promoting best practices policies that have the animals in our care at the centre of considerations.
The Charity is proud to be an evidence-based practice, meaning that the daily operations and policies affecting the animals in the care of the Charity are informed by the most up to date published research available.
## **Organisation**
The trustees oversee the financial affairs and management of the charity; the day to day running of the charity is the responsibility of Charity co-founder and Chair Trustee Kelly Leyland.
## **Objects of the organisation**
Charitable objects The charitable objectives are:
To promote for the benefit of the public the conservation and preservation of the hedgehog species by:
Providing first aid, treatment and rehabilitation to sick, injured or orphaned hedgehogs in St Helens and the surrounding area, with the aim of releasing such hedgehogs back into the wild wherever possible;
Providing education to the public in the subject of supporting and promoting the hedgehog population within the remit of their daily lives.
## **Independent examiner**
on behalf of:
## **Greater Merseyside Community Accountancy Service**
St Marie's Lugsdale Road Widnes WA8 6DB
2
## HAYDOCK HEDGEHOG HELPERS
## Trustees' report continued
## **Achievements**
## **Admissions**
Within this reporting period, we admitted 93 hedgehogs. This is significantly lower than any previous years (e.g. 312 in 2023, 271 in 2022 and 233 in 2021). This is due to a prolonged period of serious illness and readmissions to hospital care of the Chair of the trustee board, Kelly Leyland, who also has sole responsibility for the daily operations of the rescue. Our busiest months were August to October 2024, admitting 62 hedgehogs, which coincides with the beginning of recovery for Miss Leyland following her final surgery. The mean admission rate per month during the busiest months of 2024-2025 was 22, whereas the same calculation applied to 2023 was 12.6. This shows a real effort to compensate for the Rescue’s low activity during previous months of the busy season.
## **Education**
During this reporting period, we were able to deliver one outreach and education talk to a Women’s Institute group prior to Miss Leyland’s illness. During that talk, we spoke about topics such as anatomy, behaviour, habitats, the role of our rescue, safety issues affecting hedgehogs, wildlife friendly gardening, and solution advice to the problems hedgehogs face in our gardens.
We relied on social media to meet our Charities educational purposes whilst Miss Leyland was incapacitated, posting 137 Facebook and Instagram posts. The use of individual patient ‘stories/ journeys’ posts are utilised as examples to educate members of the public on the needs and challenges of the hedgehog population. The most people reached for a single post (nearly half a million viewers) was a video of a hedgehog called Avocado with extreme ringworm. This video highlighted one of the very common issues we see in hedgehogs and the secondary complications that come with it, all of which requires specialist care within a rescue setting. It also educated members of the public on the importance of PPE when handling hedgehogs in need as some hedgehogs can carry zoonotic diseases.
## **Partnership working**
Special mention should be made to the staff at Medivet Billinge who have continued throughout 2023 to offer their unwavering support to our rescue and particularly to Lead Hedgehog Rehabilitator Kelly Leyland. Without their help our rescue would not be able to succeed in the manner is does.
## **Volunteers**
We were unable to accommodate new college placement students and Duke of Edinburgh Award volunteers during this period due to running the rescue on a skeleton operations basis with the aim to maintain only essential functions. However, one existing long-term volunteer completed her undergraduate dissertation on the topic of internal parasites found in European hedgehogs, utilising faecal samples from hedgehogs in the Rescues care. Another existing long-term volunteer utilitised hedgehogs at the Rescue to complete her Master’s degree in hedgehog ecology, investigating a possible relationship between cognition and adaptability in urban versus rural dwelling hedgehogs.
3
## HAYDOCK HEDGEHOG HELPERS
## Trustees' report continued
## **Special circumstance**
A particular mention needs to be made regarding the dedication and support all volunteers showed to the rescue during this difficult reporting period. Volunteers were able to independently follow existing and rehearsed emergency protocols, meaning that the consistency of care provided for the hedgehogs at the rescue remained high. Miss Leyland wishes to note her genuine gratitude to all the volunteers whom kindly took responsibility of the rescue during her absence and difficult days.
The implementation of our emergency protocols ensured continuity of care for all patients in our care. As examples, the clear and up to date individual patient records allowed medical care to be uninterrupted, as trained volunteers were contacted and able to use these records to administer medications at the correct date and dosage. Equally, feeding charts highlighted individual dietary requirements for all volunteers, and printed housing set up instructions supported volunteers in the early stages of their training.
## **Future plans**
## **Rehabilitation**
We as a Charity must continue our main objective to provide first aid and rehabilitation to sick, injured and orphaned hedgehogs in the St Helens and surrounding areas. We should continue to research operational methods that could improve the survivability of the hedgehogs in our care.
## **Expansion of facilities**
Due to the focus on essential functions only, no further progress has been made regarding the expansion of facilities with the construction of an additional small building providing additional housing. We still have the £5000 donation retained for future plans for this expansion.
## **Fundraising and income**
Less fundraising activities were undergone during this period compared to previous years, indicating a need for this aspect of daily operations to be outsourced to another volunteer or Trustee. This issue is emphasised by the accounts indicating that the total costs of the rescue exceeded the income during this reporting periods.
We as a Charity need to review the fundraising strategy to ensure sustainability moving forward. An annual month-by-month plan of fundraising activities should be creating to ensure momentum. We should regularly promote the use of direct debit donations to ensure some form of continuous income.
## **Education**
We as a charity need to continue with out outreach and education practices, such as hosting educational talks and creating engaging social media posts that are accessible to a wide range of audiences. We should offer college and university placement opportunities to more students, and explore training options for our volunteers beyond our current ad hoc approach.
4
## HAYDOCK HEDGEHOG HELPERS
## Trustees' report continued
## **Financial Review**
**Overview** The charity had a surplus on unrestricted funds of £722 for the year, as the charity continues to be able to add to its unrestricted funds to ensure that there are funds available to enable it to operate.
The charity will aim to hold a minimum of 3 months running costs in unrestricted reserves.
**Free reserves** , unrestricted funds not invested in fixed assets or otherwise designated, stood at £7,934 at the year end.
**Going concern** The trustees have no concerns about the charity’s ability to continue as a going concern.
**Related parties** There are no related party transactions that are required to be disclosed.
5
## HAYDOCK HEDGEHOG HELPERS
## Trustees' report continued
## **TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **APPROVAL**
Approved by the Trustees and signed on its behalf by:
## _Kelly Leyland_
Kelly Leyland Trustee
30th January 2026
6
## HAYDOCK HEDGEHOG HELPERS
## Independent examiner's report on the accounts of HAYDOCK HEDGEHOG HELPERS
## for the year ending 31 March 2025
I report on the accounts of the charity set out on pages 8 to 13.
## **Respective responsibilities of the trustees and the examiner**
As the charity's trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 charity 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.
## _Jane Williams_
Jane Williams MAAT **Greater Merseyside Community Accountancy Service** St Marie's Lugsdale Road Widnes WA8 6DB
30th January 2026
7
## HAYDOCK HEDGEHOG HELPERS
## Statement of Financial Activities for the year ending 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Incoming resources from generated funds**
Grants and donations
(2)
5,769
Charitable activities
(3)
73
**Total receipts**
5,842
**Expenditure**
Expenditure on charitable activities
5,120
**Total payments**
5,120
**Net receipts / (payments)**
722
**Transfers between funds**
-
7,212
**Cash fund balances carried forward**
7,934
**Cash fund balances brought forward**|2025
Restricted
funds
£
-
-
-
-
-
-
-
5,000
5,000|2025
Total
funds
£
5,769
73
5,842
5,120
5,120
722
-
12,212
12,934|2024
Total
funds
£
10,414
3,910|
|---|---|---|---|
||||14,324|
||||11,441|
||||11,441|
||||2,883
-
9,329|
||||12,212|
8
## HAYDOCK HEDGEHOG HELPERS
## Balance sheet
## as at 31 March 2025
|2025
Unrestricted
**Fixed Assets**
£
Tangible Assets
-
**Total fixed assets**
-
**Current Assets**
Debtors and prepayments
-
Cash at bank and in hand
7,934
**Total current assets**
7,934
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
-
**Total current liabilities**
-
**Net current assets / (liabilities)**
7,934
**Total assets less current liabilities**
7,934
**Creditors: amounts falling due after one year**
-
**Net assets**
7,934
**Funds**
Restricted Funds
Unrestricted funds
7,934
**Total Funds**
7,934|2025
Restricted
£
-
-
-
5,000
5,000
-
-
5,000
5,000
5,000
5,000
5,000|2025
Total
£
-
-
-
12,934
12,934
-
-
12,934
12,934
12,934
5,000
7,934
12,934|2024
Total
£
-|
|---|---|---|---|
||||-|
||||-
12,212|
||||12,212|
||||-|
||||-|
|||||
||||12,212|
|||||
||||12,212|
|||||
|||||
|||||
||||12,212|
||||5,000
7,212|
||||12,212|
The financial statements were approved at a meeting of the trustees held on 30th January 2026 and signed on its behalf by:
## _Kelly Leyland_
Kelly Leyland Trustee
9
## HAYDOCK HEDGEHOG HELPERS
## Notes to the accounts for the year ending 31 March 2025
## **1 Accounting Policies**
## **Basis of preparation**
The financial statements have been prepared: under the historic cost convention; in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective January 1 2019 (second edition – October 2019); FRS102; and the Charities Act 2011 and UK Generally Accepted Practice.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The charity constitutes a public benefit entity as defined by FRS102.
The accounts are prepared in £ sterling, which is the functional currency of the charity.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Income recognition**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following applies to particular types of income:
**Grants** , whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.
**Donations** from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.
## **Deferred income**
Income is only deferred and included in creditors when:
- The income relates to a future accounting period
- A sales invoice has been raised ahead of the work being carried out and there is no contractual
- entitlement to the income until the work has been done
- Not all the terms and conditions of the grant have been met, including the incurring of expenditure
- and the grant conditions are such that unspent grant must be refunded
10
## HAYDOCK HEDGEHOG HELPERS
## Notes to the accounts
## for the year ending 31 March 2025
## **Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds including those associated with fundraising activities, managing investments and commercial trading by the subsidiary company.
Charitable activities costs of undertaking the work of the charity.
The charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT were charged.
## **Grant commitments are recognised when the grant is awarded.**
Tangible fixed assets and depreciation Individual fixed assets costing more than £1,000 are capitalised at cost and are depreciated over their estimated useful lives. The charity does not currently have any fixed assets.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
## **Financial instruments**
The charity has only basic financial instruments which are initially recorded at cost, subsequently measured at their settlement value.
11
## HAYDOCK HEDGEHOG HELPERS
## Notes to the accounts continued
## for the year ending 31 March 2025
|**2 Donations**
Donations
**3 Income from Charitable Activities**
Fundraising
Other Income
**4 Charitable Expenditure**
**Rescue costs**
Animal feed & Vets bills
PPE, uniforms & Cleaning
Building & Equipment
Fundraising & Sponsorship costs
Premises
Insurance
Printing, postage & Telephone
Travel & Conference costs
Subscriptions
Bank charges
Other costs
**Total Charitable Expenditure**
**4a Movements of restricted and**
Opening
**general funds**
Balance
06/04/2024
**General Fund**
7,212
**Restricted Funds**
Building fund
5,000
**Restricted fund totals**
5,000|2025
Unrestricted
funds
£
5,769
5,769
2025
Unrestricted
funds
£
73
-
73
2025
Unrestricted
funds
£
1,196
1,068
2,264
578
142
800
184
1,014
30
108
-
-
2,856
5,120
Receipts
5,842
5,842
-
-|2025
Restricted
funds
£
-
-
2025
Restricted
funds
£
-
-
-
2025
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Payments
5,120
5,120
-
-|2025
Total
funds
£
5,769
5,769
2025
Total
funds
£
73
-
73
2025
Total
funds
£
1,196
1,068
2,264
578
142
800
184
1,014
30
108
-
-
2,856
5,120
Transfers
-
-
-
-|2024
Total
funds
£
10,414|
|---|---|---|---|---|
|||||10,414|
|||||2024
Total
funds
£
3,910
-|
|||||3,910|
|||||2024
Total
funds
£
2,169
2,288|
|||||4,457|
|||||3,057
710
1,510
-
759
612
250
70
16|
|||||6,984|
|||||11,441|
|||||Closing
Balance
31/03/2025|
|||||7,934|
|||||5,000|
|||||5,000|
It is intended that the restricted fund balance will be expended in 2025/26.
## **5 Trustee remuneration and expenses**
|**Trustee remuneration and expenses**|||
|---|---|---|
|Total amount paid
No trustees received any expenses during the period. (2024: None)
**Staff Information**
The charity does not have any employees|£
-
£
-|£|
|||-|
|||£|
|||-|
## **6 Staff Information**
The charity does not have any employees.
12
## HAYDOCK HEDGEHOG HELPERS
## Notes to the accounts continued
## for the year ended 31 March 2025
|**7 Tangible Fixed Assets**
**Cost**
As at April 1 2024
Additions
As at March 31 2025
**Depreciation**
As at April 1 2024
Additions
As at March 31 2025
**Net Book Value**
As at March 31 2025
As at March 31 2024
**8 Debtors**
Prepayments & other debtors
**9 Creditors falling due within one year**
Trade creditors
Accruals
**10 Analysis of Company Net Assets between funds**
Fund balances at March 31 2025 are represented by:-
Fixed assets
Net Current assets
**_Fund balances at March 31 2024 are represented by:-_**
Fixed assets
Net Current assets|**Unrestricted**
**Funds**
**£**
-
7,934
**7,934**
-
7,212
**7,212**|**Equipment**
**£**
3,153
-
**3,153**
3,153
-
**3,153**
**-**
-
-
-
-
-
-
**Restricted**
**Funds**
**£**
-
5,000
**5,000**
-
5,000
**5,000**|**Total**
**£**
3,153
-|
|---|---|---|---|
||||**3,153**|
||||3,153
-|
||||**3,153**|
||||**-**|
||||-|
||||-|
||||-|
||||-
-|
||||-|
||||**Total**
**£**
-
12,934|
||||**12,934**|
||||-
12,212|
||||**12,212**|
## **11 Taxation**
The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax.
## **12 Capital Commitments**
At 31st March 2025 the charity had no capital commitments.
## **13 Related party transactions**
There were no related party transactions that required to be disclosed in this or the previous year.
13