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2025-12-31-accounts

Trustees Annual Report 2025

2025 was another successful year for the charity; however, we also faced many challenges. Our services were called upon more than ever.

We were very fortunate to receive another very generous grant from the GARL Foundation, as well as the continued support of the D&L Charitable Trust. We also gratefully received grants from The Pet Rehome Trust and the J A & F Smith Animal Charity Fund. We would like to thank all of these charitable trusts for their continued support.

During 2025, we continued to build our volunteer workforce in preparation for our busiest season, from May to September. We were very fortunate to receive an excellent response to our initial recruitment advert and continued to carry out volunteer inductions throughout the year. As a result, we built a team of dedicated volunteers across two key roles. By the end of 2025, we had a strong volunteer team of around 70 people, primarily working as Wildlife Care Assistants and Wildlife Transporters. We plan to continue building on this team in 2026. We would like to thank everyone who gives up so much of their free time to support the charity.

We were pleased to welcome Matthew Lavy and Imogen Worrall as employees, creating a stronger wildlife care team, and Ron Chorlton as our dedicated on-site maintenance man. The D&L Charitable Trust continued to support Patrick's salary, for which we are extremely grateful.

Matthew Lavy stepped down from his role as Assistant Wildlife Care Manager in August 2025. We would like to thank him for all the support, dedication, and countless hours he has given to the charity.

2025 was a financially challenging year for Kirklees. With increasing monthly expenditure and lower monthly income, we appointed an external digital marketer, Stacey Fletcher, who has made significant improvements to our monthly income by creating a mailing list and managing our social media platforms. In 2025, we also organised our first Christmas Fayre, which was a major success.

Our admissions totalled 3,807 wildlife patients spanning 133 different species, with as many as 45 admissions on some of our busiest days. We are pleased to say that many of these animals were successfully returned to the wild following dedicated and specialist rehabilitation by our team.

Our out-of-hours service proved invaluable to local police forces and members of the public who regularly called upon us to assist with wild animals causing hazards on the roads. We worked closely with many veterinary practices across Greater Manchester, as well as the local RSPCA Inspectorate. Our attending vet saw many of our cases at a reduced cost, and we would like to thank Chad and his team at Vet Care Leigh for their continued support. During our busiest months, we also developed a close working relationship with RSPCA Stapeley Grange, who were incredibly helpful in accepting and collecting many casualties from us.

The successes and challenges of 2025 have given us a clear understanding of where we need to focus our efforts in 2026. None of this would have been possible without the continued support of the public, our local charitable trusts, fellow animal welfare organisations and our dedicated volunteers, staff and our Board of Trustees.

Chair of Trustees

Heather Robbins

Financial Statements

For the year ended 31 December 2025

Kirklees Valley Wildlife Rescue

Registered Charity number: 509410

Kirklees Valley Wildlife Rescue

Index to the Financial Statements Page
Legal and administrative information 1
Report of the Trustees 2
Independent Examiner’s Report 5
Statement of Financial Activities 8
Balance Sheet 9
Notes to the consolidated financial statements 10 - 17

Kirklees Valley Wildlife Rescue

Legal and administrative information

Reference and Administrative Information

Charity Name: Kirklees Valley Wildlife Rescue Charity Registration Number: 509410 Registered Office and Operational address: Kirklees Valley Garside Hey Road Off Brandlesholme Road Bury Lancashire BL8 4LT Trustees at 31 December 2025 Angela Chorlton Elected Keith Richards Elected Ann Richards Elected Heather Robbins Elected

Independent Examiner

Frederick Norman

Harold Sharp, 5 Brooklands Place, Sale M33 3SD

1

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 December 2025.

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, 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). In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

Our Purpose & Vision

The purpose of the charity is:

To relieve the suffering of sick, injured and orphan wildlife and wherever possible to rehabilitate back to the natural habitat . The charity is also dedicated to the public benefit by the provision of education, welfare and rehabilitation of wildlife to relieve the suffering of wildlife and to encourage respect and tolerance in order to promote ethical conservation.

The charity relies on grants and fundraising to cover its operating costs.

Charging for services is relatively new to us as services have almost always been free at the point of

We endeavour to encourage all within our community to take part in our activities and events and where appropriate to engage with our services.

Our Values

Kirklees Valley Wildlife Rescue is committed to the compassionate rescue, treatment, rehabilitation and release of injured, orphaned and vulnerable wildlife.

The charity values animal welfare, kindness, respect for the natural environment and responsible stewardship of charitable funds.

The charity also values community involvement and recognises the important contribution made by volunteers, supporters and partner organisations in helping to protect and preserve local wildlife.

2

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2025 (continued)

Our Activities, achievements and performance

Rescue and Treatment

The charity’s principal activity is the rescue, care, treatment and rehabilitation of sick, injured, orphaned and displaced wild animals, with the aim of returning them to their natural habitat wherever possible.

During the year, the charity provided support and treatment for wildlife brought to the rescue by members of the public and partner organisations. Activities included emergency rescue work, veterinary care, rehabilitation, feeding and temporary shelter for animals in need.

Improvement of the site

During the year significant work was undertaken to improve and maintain the charity’s site and facilities. These improvements were aimed at enhancing animal welfare, increasing capacity for rehabilitation work and improving the safety and effectiveness of the rescue environment for both wildlife and volunteers

Our volunteers

The charity is very involved in the community and relies on voluntary support in providing our activities. Volunteers support the charity directly through work with animals as well as through work on maintaining and improving the facilities and fund raising.

Plans for future periods

We have a clear vision for our future: to expand our facilities and expertise to accommodate larger native species, including adult deer, red foxes, and badgers. By developing purpose-built enclosures and rehabilitation spaces, we will be able to provide the highest level of care for these animals, ensuring that they receive the specialist attention they need before being released back into the wild.

Financial review

During the previous year the charity received a significant grant from the GARL foundation. The charity has continued to make use of this grant in the current period in improving the facilities at the site and ability to respond to reports from members of the public. £73,043 of the funding was spent in the current period,

£83,267 was received in new donations in the year, with £143,416 spent in relation to the ongoing operation of the charity and meeting its charitable objectives. Full details are given in note 5 to the accounts.

3

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2024 (continued)

Reserves policy

In establishing its reserves policy and in identifying the continued future of the charity as a going concern, the Trustees take into account the following information: its risk assessment; its business continuity plan; its budgets; available grants; and its level of reserves.

With this in mind the Trustees do not consider a specific reserves policy to be required, although aim to hold sufficient reserves to allow the orderly wind down of the charity should it be required.

Going concern

The trustees’ view on the going concern position is as detailed in note 1. There are no current concerns regarding the going concern of the charity.

Structure, governance and management

The Charity

Kirklees Valley Wildlife Rescue is a registered charity No. 509410. The governing document of the charity is its constitution which was last amended 13 November 2023.

The management of the charity is the Board of Trustees. They are responsible for the strategic direction of the charity. The day-to-day operational running of the Charity is delegated to the managers, some of who are paid members of staff.

The Board of Trustees for the financial year 2024 were:

Angela Chorlton Keith Richards Ann Richards Heather Robbins

Appointment of trustees

New trustees complete an application form and supply references, following this they are interviewed by the existing trustees.

The charity by its nature focuses its work on animal welfare. The trustees seek to ensure that members of the trustee body have an active interest in this area. The charity seeks its trustees by advertising in the media, with voluntary sector infrastructure organisations and by direct approach to individuals and appropriate businesses.

Heather Robbind ~~……………………~~ Heather Robbind (Jun 23, 2026 11:59:52 GMT+1) Heather Robbins Trustee

4

Kirklees Valley Wildlife Rescue

Independent Examiners Report

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

----- Start of picture text -----
Report to the trustees Kirklees Valley Wildlife Rescue
On accounts for the year 31 December 2025 Charity no 509410
ended (if any)
Set out on pages 5 to 7
----- End of picture text -----

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025.

Responsibilities and basis of report

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 Trust’s accounts carried out under section 145 of the 2011 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.

5

Kirklees Valley Wildlife Rescue

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 (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed: Frederick Norman Frederick Norman (Jun 23, 2026 12:21:29 GMT+1) Date: Jun 23, 2026 Name: Frederick Norman Relevant professional ACA qualification(s) or body (if any):

Address: Harold Sharp 5 Brooklands Place, Sale M33 3SD

6

Kirklees Valley Wildlife Rescue

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Nothing to disclose

7

Kirklees Valley Wildlife Rescue

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2025

Restricted Unrestricted
Funds Funds Total Total
2025 2025 2025 2024
Note £ £ £ £
Income
Income from generated funds:
- Donations 2 - 83,627 83,627 308,314
- Other trading activities 3 - 999 999 552
Income from charitable activities - 84,626 84,626 308,866
────── ────── ────── ──────
Total income - 84,626 84,626 308,866
Expenditure on:
Charitable Activities 4 14,077 120,374 134,451 58,151
Raising Funds 4 - 3,940 3,940 2,503
Governance Costs 4 - 5,025 5,025 7,783
────── ────── ────── ──────
Total expenditure 14,077 129,339 143,416 68,437
────── ────── ────── ──────
────── ────── ────── ──────
Net (expenditure)/income (14,077) (44,713) (58,790) 240,429
────── ────── ────── ──────
Transfers between funds (58,966) 58,966 - -
────── ────── ────── ──────
Net movement in funds (73,043) 14,253 (58,790) 240,429
Reconciliation of funds
Total funds brought forward at
1 January 2025 9 181,376 67,631 249,007 8,578
────── ────── ────── ──────
Total funds carried forward at
31 December 2025 9 108,333 81,884, 190,217 249,007
══════ ══════ ══════ ══════

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

8

Kirklees Valley Wildlife Rescue

CHARITY BALANCE SHEET

As at 31 December 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 7 137,197 86,262
────── ──────
Current assets
Other Debtors 5,210 312
Cash at bank and in hand 61,661 166,856
────── ──────
66,871 167,168
Current liabilities
Creditors: amounts falling due within
one year 8 (13,851) (4,423)
────── ──────
Net current assets 53,020 162,745
────── ──────
Net assets 190,217 249,007
Funds 9
Restricted funds 108,333 181,376
Unrestricted funds 81,884 67,631
────── ──────
190,217 249,007

The notes at pages 10 to 17 form part of these financial statements.

Jun 23, 2026

The financial statements were approved by the Board of Trustees on ……….. and signed on its behalf by:

Heather Robbind

Heather Robbind (Jun 23, 2026 11:59:52 GMT+1)

Heather Robbins Trustee

9

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 March 2025

1. PRINCIPAL ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)) and the Companies Act 2006. Kirklees Valley Wildlife Rescue meets the definition of a public benefit entity under FRS 102.

Going concern

The accounts have been drawn up on a going concern basis. In common with many fund-raising charities, the adoption of the going concern basis is dependent on the charity receiving adequate fundraising from voluntary income such as donations and legacies. While the Trustees recognise the uncertainties inherent in predicting the timing and level of future funding from voluntary income that is not yet assured, they believe that adequate funding will be secured from donations to support the ongoing operation of the charity.

The Trustees believe it is appropriate to prepare the accounts of the charity on a going concern basis.

Income

Donations and gifts

All monetary donations and gifts are included in full in the Statement of Financial Activities when receivable, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

Fixed assets donated to the Charity are included as donation income at market value at the time of receipt.

Donations under Gift Aid, together with associated income tax recoveries, are credited as income when the donations are receivable.

Legacies are included when the Charity is advised by the personal representative of an estate that payment will be made, if the receipt is both virtually certain and measurable. These are included in the Statement of Financial Activities.

Grants receivable

Revenue grants are credited as income when they are receivable, provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. Grants for the purchase of fixed assets are credited to restricted income when receivable.

Expenditure

Expenditure, which is charged on an accruals basis, is allocated between:

Costs are apportioned to the above categories either directly or based on an appropriate allocation basis such as floor area or percentage of management time. Support costs include central administrative functions and have been allocated to activity cost categories mainly on the basis of direct cost.

10

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

1. PRINCIPAL ACCOUNTING POLICIES (continued)

Fund accounting

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other income received or generated for expenditure on the general objectives of the Charity.

Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees.

Tangible fixed assets and depreciation

Tangible fixed assets are shown at original cost or, if donated, at their value on the date of the gift, less accumulated depreciation. Depreciation is provided in equal annual instalments over their estimated useful lives at the following annual rates:

Buildings 2%
Computer Equipment 33%
Equipment 25%
Motor Vehicles 25%

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities in other operating expenses.

Defined contribution pension scheme

The pension costs charged represent the amount of the contributions payable to the scheme in respect of the accounting period.

Operating leases

Rentals applicable to operating leases are charged against income on a straight-line basis over the lease term.

Critical accounting judgments and key sources of estimation uncertainty

In applying the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

11

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

1. PRINCIPAL ACCOUNTING POLICIES (continued)

Critical accounting judgements

The critical accounting judgements that the Trustees have made in the process of applying the Charity’s accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below.

Assessing indicators of impairment

In assessing whether there have been any indicators of impairment in relation to assets, the Trustees have considered both external and internal sources of information such as market conditions and experience of recoverability. There have been no indicators of impairments identified during the current financial year.

Legal status of the Charity

The Charity is limited by guarantee and has no share capital.

12

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

2. DONATIONS AND LEGACIES

Restricted Unrestricted Total Total
funds funds 2025 2024
£ £ £ £
Donations - 83,627 83,627 33,241
Grants - - - 275,073
────── ────── ────── ──────
- 83,627 83,627 308,314
══════ ══════ ══════ ══════
3. OTHER INCOME
Restricted Unrestricted Total Total
funds funds 2025 2024
£ £ £ £
Bank interest - 999 999 552
────── ────── ────── ──────
- 999 999 552
══════ ══════ ══════ ══════

13

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

4. EXPENSE CLASSIFICATION

Salaries & associated
cost
Animal feed and
medical expenses
Advertising and
Entertaining
Legal & Professional
Repairs and vehicle
costs
Work wear
Utilities
IT and Phone Costs
Post & Stationery
Cleaning
Travel and
subsistence
Insurance
Training and
subscriptions
Bank charges and
interest
Donations
Depreciation
Sundry
Raising Funds
Charitable
Activities
Governance
Costs
2025
2024
£
£
£
£
£
-
57,102
-
57,102
3,312
-
14,353
-
14,353
8,611
988
-
-
988
704
-
-
3,590
3,590
6,928
-
23,874
-
23,874
23,732
-
1,245
-
1,245
2,657
1,507
14,735
502
16,744
3,300
89
873
30
992
1,196
151
1,481
50
1,682
713
301
2,944
100
3,345
2,922
277
2,711
92
3,080
5,335
446
4,365
149
4,960
4,973
76
744
25
845
1,245
-
-
452
452
256
-
333
-
333
279
-
8,661
-
8,661
1,971
105
1,030
35
1,170
303
3,940
134,451
5,025
143,416
68,437

The allocation for overheads and utilities is as follows:

Raising funds 9%
Charitable activities 88%
Governance 3%

14

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

5. TRUSTEES' REMUNERATION AND BENEFITS

None of the Trustees received remuneration or other benefits for the year ended 31 December 2025, nor for the year ended 31 December 2024.

Trustees' expenses

During the year no Trustees were reimbursed expenses.

6. STAFF COSTS

2025 2024
£ £
Salaries and wages 56,487 -
Social security costs - -
Pension contributions 615 -
────── ──────
57,102 -
══════ ══════
The average number of total employees (headcount) during the Number Number
year was as follows:
Charitable Activities 4 -
────── ──────
4 -
══════ ══════

No employee received remuneration greater than £60,000 in the year (2024 – None).

15

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025

7. TANGIBLE ASSETS

Motor Computer
Buildings vehicles equipment Equipment Total
£ £ £ £ £
Cost
At 1 January 2025 64,482 4,800 1,150 17,801 88,233
Additions 41,636 6,050 2,088 12,362 58,966
Disposals - (3,170) - - -
────── ────── ────── ────── ──────
At 31 December 2025 106,118 7,680 3,238 30,163 147,199
══════ ══════ ══════ ══════ ══════
Depreciation
At 1 January 2025 - 352 97 1,522 1,971
Charge for year - 1,558 477 6,626 8,031
Disposals - (630) - - -
────── ────── ────── ────── ──────
At 31 December 2025 - 1,280 574 8,148 10,002
══════ ══════ ══════ ══════ ══════
Net book amount at 31
December 2025 106,118 6,400 2,664 22,015 137,197
══════ ══════ ══════ ══════ ══════
Net book amount at 31
December 2024 64,482 4,448 1,053 16,279 86,262
══════ ══════ ══════ ══════ ══════

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 15 1,061
Accruals 6,480 3,240
Taxation and social security 5,717 122
Other Creditors 1,639 -
────── ──────
4,423 4,423
══════ ══════

16

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2024

9. MOVEMENT IN FUNDS

Unrestricted
Funds
General Fund
Restricted Funds
Grant Fund
TOTAL FUNDS
2024 Comparative
At 01.01.2025
Net
Movement in
funds
Inter-fund
Transfers
At 31.12.2025
67,631
(44,713)
58,966
81,884
181,376
(14,077)
(58,966)
108,333
249,007
(58,790)
-
190,217
8,578
240,429
-
249,007

Net movement in funds, included in the above are as follows:

General Fund
Grant Fund
TOTAL FUNDS MOVEMENT
2024 Comparative
Incoming
resources
Resources
expended
Movement in funds
84,626
(129,339)
(44,713)
-
(14,077)
(14,077)
84,626
(143,416)
(58,790)
308,866
(68,437)
240,429

10. RELATED PARTY TRANSACTIONS

At the year end the charity was owed £5,210 (2024: £312) from Wildpay Solutions Ltd, a connected company.

17

KVWR FY25 Accounts - To Sign

Final Audit Report

2026-06-23

Created: 2026-06-19 By: Harold Sharp (sign@haroldsharp.co.uk) Status: Signed Transaction ID: CBJCHBCAABAADADIiNqYzxT28cYELgseuWektm7z7Bi9

"KVWR FY25 Accounts - To Sign" History

Document created by Harold Sharp (sign@haroldsharp.co.uk)

2026-06-19 - 9:35:25 AM GMT- IP address: 13.87.89.234

Document emailed to heatherrobbins17@icloud.com for signature

2026-06-19 - 9:36:17 AM GMT

Email viewed by heatherrobbins17@icloud.com

2026-06-20 - 10:38:45 PM GMT- IP address: 104.28.40.143

Signer heatherrobbins17@icloud.com entered name at signing as Heather Robbind

2026-06-23 - 10:59:50 AM GMT- IP address: 51.14.30.170

Document e-signed by Heather Robbind (heatherrobbins17@icloud.com)

Signature Date: 2026-06-23 - 10:59:52 AM GMT - Time Source: server- IP address: 51.14.30.170 - Signature Appearance Selected: TYPE

Document emailed to fn@haroldsharp.co.uk for signature

Email viewed by fn@haroldsharp.co.uk

Document e-signed by Frederick Norman (fn@haroldsharp.co.uk)

Signature Date: 2026-06-23 - 11:21:29 AM GMT - Time Source: server- IP address: 13.87.89.234 - Signature Appearance Selected: TYPE

Agreement completed.

Financial Statements

For the year ended 31 December 2025

Kirklees Valley Wildlife Rescue

Registered Charity number: 509410

Kirklees Valley Wildlife Rescue

Index to the Financial Statements Page
Legal and administrative information 1
Report of the Trustees 2
Independent Examiner’s Report 5
Statement of Financial Activities 8
Balance Sheet 9
Notes to the consolidated financial statements 10 - 17

Kirklees Valley Wildlife Rescue

Legal and administrative information

Reference and Administrative Information

Charity Name: Kirklees Valley Wildlife Rescue Charity Registration Number: 509410 Registered Office and Operational address: Kirklees Valley Garside Hey Road Off Brandlesholme Road Bury Lancashire BL8 4LT Trustees at 31 December 2025 Angela Chorlton Elected Keith Richards Elected Ann Richards Elected Heather Robbins Elected

Independent Examiner

Frederick Norman

Harold Sharp, 5 Brooklands Place, Sale M33 3SD

1

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 December 2025.

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, 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). In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.

Our Purpose & Vision

The purpose of the charity is:

To relieve the suffering of sick, injured and orphan wildlife and wherever possible to rehabilitate back to the natural habitat . The charity is also dedicated to the public benefit by the provision of education, welfare and rehabilitation of wildlife to relieve the suffering of wildlife and to encourage respect and tolerance in order to promote ethical conservation.

The charity relies on grants and fundraising to cover its operating costs.

Charging for services is relatively new to us as services have almost always been free at the point of

We endeavour to encourage all within our community to take part in our activities and events and where appropriate to engage with our services.

Our Values

Kirklees Valley Wildlife Rescue is committed to the compassionate rescue, treatment, rehabilitation and release of injured, orphaned and vulnerable wildlife.

The charity values animal welfare, kindness, respect for the natural environment and responsible stewardship of charitable funds.

The charity also values community involvement and recognises the important contribution made by volunteers, supporters and partner organisations in helping to protect and preserve local wildlife.

2

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2025 (continued)

Our Activities, achievements and performance

Rescue and Treatment

The charity’s principal activity is the rescue, care, treatment and rehabilitation of sick, injured, orphaned and displaced wild animals, with the aim of returning them to their natural habitat wherever possible.

During the year, the charity provided support and treatment for wildlife brought to the rescue by members of the public and partner organisations. Activities included emergency rescue work, veterinary care, rehabilitation, feeding and temporary shelter for animals in need.

Improvement of the site

During the year significant work was undertaken to improve and maintain the charity’s site and facilities. These improvements were aimed at enhancing animal welfare, increasing capacity for rehabilitation work and improving the safety and effectiveness of the rescue environment for both wildlife and volunteers

Our volunteers

The charity is very involved in the community and relies on voluntary support in providing our activities. Volunteers support the charity directly through work with animals as well as through work on maintaining and improving the facilities and fund raising.

Plans for future periods

We have a clear vision for our future: to expand our facilities and expertise to accommodate larger native species, including adult deer, red foxes, and badgers. By developing purpose-built enclosures and rehabilitation spaces, we will be able to provide the highest level of care for these animals, ensuring that they receive the specialist attention they need before being released back into the wild.

Financial review

During the previous year the charity received a significant grant from the GARL foundation. The charity has continued to make use of this grant in the current period in improving the facilities at the site and ability to respond to reports from members of the public. £73,043 of the funding was spent in the current period,

£83,267 was received in new donations in the year, with £143,416 spent in relation to the ongoing operation of the charity and meeting its charitable objectives. Full details are given in note 5 to the accounts.

3

Kirklees Valley Wildlife Rescue

Report of the Trustees for the year ending 31 December 2024 (continued)

Reserves policy

In establishing its reserves policy and in identifying the continued future of the charity as a going concern, the Trustees take into account the following information: its risk assessment; its business continuity plan; its budgets; available grants; and its level of reserves.

With this in mind the Trustees do not consider a specific reserves policy to be required, although aim to hold sufficient reserves to allow the orderly wind down of the charity should it be required.

Going concern

The trustees’ view on the going concern position is as detailed in note 1. There are no current concerns regarding the going concern of the charity.

Structure, governance and management

The Charity

Kirklees Valley Wildlife Rescue is a registered charity No. 509410. The governing document of the charity is its constitution which was last amended 13 November 2023.

The management of the charity is the Board of Trustees. They are responsible for the strategic direction of the charity. The day-to-day operational running of the Charity is delegated to the managers, some of who are paid members of staff.

The Board of Trustees for the financial year 2024 were:

Angela Chorlton Keith Richards Ann Richards Heather Robbins

Appointment of trustees

New trustees complete an application form and supply references, following this they are interviewed by the existing trustees.

The charity by its nature focuses its work on animal welfare. The trustees seek to ensure that members of the trustee body have an active interest in this area. The charity seeks its trustees by advertising in the media, with voluntary sector infrastructure organisations and by direct approach to individuals and appropriate businesses.

Heather Robbind ~~……………………~~ Heather Robbind (Jun 23, 2026 11:59:52 GMT+1) Heather Robbins Trustee

4

Kirklees Valley Wildlife Rescue

Independent Examiners Report

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

----- Start of picture text -----
Report to the trustees Kirklees Valley Wildlife Rescue
On accounts for the year 31 December 2025 Charity no 509410
ended (if any)
Set out on pages 5 to 7
----- End of picture text -----

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025.

Responsibilities and basis of report

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 Trust’s accounts carried out under section 145 of the 2011 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.

5

Kirklees Valley Wildlife Rescue

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 (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed: Frederick Norman Frederick Norman (Jun 23, 2026 12:21:29 GMT+1) Date: Jun 23, 2026 Name: Frederick Norman Relevant professional ACA qualification(s) or body (if any):

Address: Harold Sharp 5 Brooklands Place, Sale M33 3SD

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Kirklees Valley Wildlife Rescue

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Nothing to disclose

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Kirklees Valley Wildlife Rescue

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2025

Restricted Unrestricted
Funds Funds Total Total
2025 2025 2025 2024
Note £ £ £ £
Income
Income from generated funds:
- Donations 2 - 83,627 83,627 308,314
- Other trading activities 3 - 999 999 552
Income from charitable activities - 84,626 84,626 308,866
────── ────── ────── ──────
Total income - 84,626 84,626 308,866
Expenditure on:
Charitable Activities 4 14,077 120,374 134,451 58,151
Raising Funds 4 - 3,940 3,940 2,503
Governance Costs 4 - 5,025 5,025 7,783
────── ────── ────── ──────
Total expenditure 14,077 129,339 143,416 68,437
────── ────── ────── ──────
────── ────── ────── ──────
Net (expenditure)/income (14,077) (44,713) (58,790) 240,429
────── ────── ────── ──────
Transfers between funds (58,966) 58,966 - -
────── ────── ────── ──────
Net movement in funds (73,043) 14,253 (58,790) 240,429
Reconciliation of funds
Total funds brought forward at
1 January 2025 9 181,376 67,631 249,007 8,578
────── ────── ────── ──────
Total funds carried forward at
31 December 2025 9 108,333 81,884, 190,217 249,007
══════ ══════ ══════ ══════

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Kirklees Valley Wildlife Rescue

CHARITY BALANCE SHEET

As at 31 December 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 7 137,197 86,262
────── ──────
Current assets
Other Debtors 5,210 312
Cash at bank and in hand 61,661 166,856
────── ──────
66,871 167,168
Current liabilities
Creditors: amounts falling due within
one year 8 (13,851) (4,423)
────── ──────
Net current assets 53,020 162,745
────── ──────
Net assets 190,217 249,007
Funds 9
Restricted funds 108,333 181,376
Unrestricted funds 81,884 67,631
────── ──────
190,217 249,007

The notes at pages 10 to 17 form part of these financial statements.

Jun 23, 2026

The financial statements were approved by the Board of Trustees on ……….. and signed on its behalf by:

Heather Robbind

Heather Robbind (Jun 23, 2026 11:59:52 GMT+1)

Heather Robbins Trustee

9

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 March 2025

1. PRINCIPAL ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)) and the Companies Act 2006. Kirklees Valley Wildlife Rescue meets the definition of a public benefit entity under FRS 102.

Going concern

The accounts have been drawn up on a going concern basis. In common with many fund-raising charities, the adoption of the going concern basis is dependent on the charity receiving adequate fundraising from voluntary income such as donations and legacies. While the Trustees recognise the uncertainties inherent in predicting the timing and level of future funding from voluntary income that is not yet assured, they believe that adequate funding will be secured from donations to support the ongoing operation of the charity.

The Trustees believe it is appropriate to prepare the accounts of the charity on a going concern basis.

Income

Donations and gifts

All monetary donations and gifts are included in full in the Statement of Financial Activities when receivable, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

Fixed assets donated to the Charity are included as donation income at market value at the time of receipt.

Donations under Gift Aid, together with associated income tax recoveries, are credited as income when the donations are receivable.

Legacies are included when the Charity is advised by the personal representative of an estate that payment will be made, if the receipt is both virtually certain and measurable. These are included in the Statement of Financial Activities.

Grants receivable

Revenue grants are credited as income when they are receivable, provided conditions for receipt have been complied with, unless they relate to a specified future period, in which case they are deferred. Grants for the purchase of fixed assets are credited to restricted income when receivable.

Expenditure

Expenditure, which is charged on an accruals basis, is allocated between:

Costs are apportioned to the above categories either directly or based on an appropriate allocation basis such as floor area or percentage of management time. Support costs include central administrative functions and have been allocated to activity cost categories mainly on the basis of direct cost.

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Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

1. PRINCIPAL ACCOUNTING POLICIES (continued)

Fund accounting

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs.

Unrestricted funds are donations and other income received or generated for expenditure on the general objectives of the Charity.

Designated funds are unrestricted funds which have been designated for specific purposes by the Trustees.

Tangible fixed assets and depreciation

Tangible fixed assets are shown at original cost or, if donated, at their value on the date of the gift, less accumulated depreciation. Depreciation is provided in equal annual instalments over their estimated useful lives at the following annual rates:

Buildings 2%
Computer Equipment 33%
Equipment 25%
Motor Vehicles 25%

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities in other operating expenses.

Defined contribution pension scheme

The pension costs charged represent the amount of the contributions payable to the scheme in respect of the accounting period.

Operating leases

Rentals applicable to operating leases are charged against income on a straight-line basis over the lease term.

Critical accounting judgments and key sources of estimation uncertainty

In applying the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

11

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

1. PRINCIPAL ACCOUNTING POLICIES (continued)

Critical accounting judgements

The critical accounting judgements that the Trustees have made in the process of applying the Charity’s accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below.

Assessing indicators of impairment

In assessing whether there have been any indicators of impairment in relation to assets, the Trustees have considered both external and internal sources of information such as market conditions and experience of recoverability. There have been no indicators of impairments identified during the current financial year.

Legal status of the Charity

The Charity is limited by guarantee and has no share capital.

12

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

2. DONATIONS AND LEGACIES

Restricted Unrestricted Total Total
funds funds 2025 2024
£ £ £ £
Donations - 83,627 83,627 33,241
Grants - - - 275,073
────── ────── ────── ──────
- 83,627 83,627 308,314
══════ ══════ ══════ ══════
3. OTHER INCOME
Restricted Unrestricted Total Total
funds funds 2025 2024
£ £ £ £
Bank interest - 999 999 552
────── ────── ────── ──────
- 999 999 552
══════ ══════ ══════ ══════

13

Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

4. EXPENSE CLASSIFICATION

Salaries & associated
cost
Animal feed and
medical expenses
Advertising and
Entertaining
Legal & Professional
Repairs and vehicle
costs
Work wear
Utilities
IT and Phone Costs
Post & Stationery
Cleaning
Travel and
subsistence
Insurance
Training and
subscriptions
Bank charges and
interest
Donations
Depreciation
Sundry
Raising Funds
Charitable
Activities
Governance
Costs
2025
2024
£
£
£
£
£
-
57,102
-
57,102
3,312
-
14,353
-
14,353
8,611
988
-
-
988
704
-
-
3,590
3,590
6,928
-
23,874
-
23,874
23,732
-
1,245
-
1,245
2,657
1,507
14,735
502
16,744
3,300
89
873
30
992
1,196
151
1,481
50
1,682
713
301
2,944
100
3,345
2,922
277
2,711
92
3,080
5,335
446
4,365
149
4,960
4,973
76
744
25
845
1,245
-
-
452
452
256
-
333
-
333
279
-
8,661
-
8,661
1,971
105
1,030
35
1,170
303
3,940
134,451
5,025
143,416
68,437

The allocation for overheads and utilities is as follows:

Raising funds 9%
Charitable activities 88%
Governance 3%

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Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2025

5. TRUSTEES' REMUNERATION AND BENEFITS

None of the Trustees received remuneration or other benefits for the year ended 31 December 2025, nor for the year ended 31 December 2024.

Trustees' expenses

During the year no Trustees were reimbursed expenses.

6. STAFF COSTS

2025 2024
£ £
Salaries and wages 56,487 -
Social security costs - -
Pension contributions 615 -
────── ──────
57,102 -
══════ ══════
The average number of total employees (headcount) during the Number Number
year was as follows:
Charitable Activities 4 -
────── ──────
4 -
══════ ══════

No employee received remuneration greater than £60,000 in the year (2024 – None).

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Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025

7. TANGIBLE ASSETS

Motor Computer
Buildings vehicles equipment Equipment Total
£ £ £ £ £
Cost
At 1 January 2025 64,482 4,800 1,150 17,801 88,233
Additions 41,636 6,050 2,088 12,362 58,966
Disposals - (3,170) - - -
────── ────── ────── ────── ──────
At 31 December 2025 106,118 7,680 3,238 30,163 147,199
══════ ══════ ══════ ══════ ══════
Depreciation
At 1 January 2025 - 352 97 1,522 1,971
Charge for year - 1,558 477 6,626 8,031
Disposals - (630) - - -
────── ────── ────── ────── ──────
At 31 December 2025 - 1,280 574 8,148 10,002
══════ ══════ ══════ ══════ ══════
Net book amount at 31
December 2025 106,118 6,400 2,664 22,015 137,197
══════ ══════ ══════ ══════ ══════
Net book amount at 31
December 2024 64,482 4,448 1,053 16,279 86,262
══════ ══════ ══════ ══════ ══════

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 15 1,061
Accruals 6,480 3,240
Taxation and social security 5,717 122
Other Creditors 1,639 -
────── ──────
4,423 4,423
══════ ══════

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Kirklees Valley Wildlife Rescue

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 December 2024

9. MOVEMENT IN FUNDS

Unrestricted
Funds
General Fund
Restricted Funds
Grant Fund
TOTAL FUNDS
2024 Comparative
At 01.01.2025
Net
Movement in
funds
Inter-fund
Transfers
At 31.12.2025
67,631
(44,713)
58,966
81,884
181,376
(14,077)
(58,966)
108,333
249,007
(58,790)
-
190,217
8,578
240,429
-
249,007

Net movement in funds, included in the above are as follows:

General Fund
Grant Fund
TOTAL FUNDS MOVEMENT
2024 Comparative
Incoming
resources
Resources
expended
Movement in funds
84,626
(129,339)
(44,713)
-
(14,077)
(14,077)
84,626
(143,416)
(58,790)
308,866
(68,437)
240,429

10. RELATED PARTY TRANSACTIONS

At the year end the charity was owed £5,210 (2024: £312) from Wildpay Solutions Ltd, a connected company.

17

KVWR FY25 Accounts - To Sign

Final Audit Report

2026-06-23

Created: 2026-06-19 By: Harold Sharp (sign@haroldsharp.co.uk) Status: Signed Transaction ID: CBJCHBCAABAADADIiNqYzxT28cYELgseuWektm7z7Bi9

"KVWR FY25 Accounts - To Sign" History

Document created by Harold Sharp (sign@haroldsharp.co.uk)

2026-06-19 - 9:35:25 AM GMT- IP address: 13.87.89.234

Document emailed to heatherrobbins17@icloud.com for signature

2026-06-19 - 9:36:17 AM GMT

Email viewed by heatherrobbins17@icloud.com

2026-06-20 - 10:38:45 PM GMT- IP address: 104.28.40.143

Signer heatherrobbins17@icloud.com entered name at signing as Heather Robbind

2026-06-23 - 10:59:50 AM GMT- IP address: 51.14.30.170

Document e-signed by Heather Robbind (heatherrobbins17@icloud.com)

Signature Date: 2026-06-23 - 10:59:52 AM GMT - Time Source: server- IP address: 51.14.30.170 - Signature Appearance Selected: TYPE

Document emailed to fn@haroldsharp.co.uk for signature

Email viewed by fn@haroldsharp.co.uk

Document e-signed by Frederick Norman (fn@haroldsharp.co.uk)

Signature Date: 2026-06-23 - 11:21:29 AM GMT - Time Source: server- IP address: 13.87.89.234 - Signature Appearance Selected: TYPE

Agreement completed.