COMPANY NUMBER: 02467689
CHARITY NUMBER: 803438
(SCOTTISH CHARITY NUMBER: SC039304)
BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT
AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED31ST MARCH 202S
SHDI
LIFE
www.bdmlr.org.uk
Iini.Iiini
*AEH7R7J6*
2011212025
COMPANIES HOUSE
A17
#161

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
Pgge
Legal and administrative inforn]ation
Report of the trustees
Consolidated Ststement of financial activities
Consolidaled Income and expenditure account and statement of cornprehensive
income
Consolidated Balance sheet
10- Ii
Consolidated Statement of Cashflows
12
Note5 to the financial statements
13-22
Independent examiners report
23

BIUTISH DIVERS MARINE LIFE RESCUE
(LllVIITED BY GUARANTEE)
LEGAL AND ADMINISTRATtVE INFORMATION
Registered cornpany number:
02467689
Registered chartty number..
Scottish charity number:
803438
SC039304
Trustees:
Alan Knight OBE Bse (Hons)
Geoff Hammock
Fayc Archell Bsc (Hons). Cert Ed
MArk Stevens
Gavin Parsons
Martin Boon
Company Secretary..
David Rap
Registered Office:
Lime House, Regency Close. Uckfield. East
Sussex, Tr422 IDS
Principal bankers:
The Co-operative Bank plc.
26 Military Road, Chatham, K¢nt ME4 4JX
Independent examiner..
VMR Anderson BA (Hons) FCA DChA
Carpenter Box
2 St Andrews Place
Lewes
East Sussex BN7 1 UP
Page 3

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
The trustees submit their annual report and unaudited financial statements for the year ended 3 l March 2025.
Structure
The charity is managed by a board of trustees.
Recruitment of Trustees
The trustees realise that the selection of new trustees is irnportant and they have run a trustee apprenticeship
system. Members of the charity who show exceptional devotion to the aims and objectives of the charity. and
who are active within the Charity, ar¢ invited to act as charity directors for a year. They do not have voting
rights but are eligible to attend all trustee meetings and take a full part in the running of the charity. During
their apprentice phase they can fully undcrstand the role they need to play and can gct used to the pressures of
the position, At the end of the first year the current trustees dccide whether the apprentices are eligible to
become trustees and, if they agree, they are offered the position
Organisgtion & Management
In tem]s of organisational structure the trustees are responsible for the strategic direction of the charity,
governance and charting perfom)ance against the budget which is prepared annually, as well as making
investment decisions regarding the funds of th¢ trust. The trust¢¢s hav¢ employed an administration Manager
to run the charity on a full time basis. The manager books Marine Mammal Medic courses and runs the general
administration. The accounts function is led by an employed Finance Manager.
Affiliates
Tursiops Trading Ltd is the trading company of British Divers Marine Life Rescue; historically. th¢ 'sal¢s
goods, and external sales of equipment have been passed through this company. We have now activated the
Tursiops account and are lookin8 into the VAT registration of both BDMLR and Tursiops
Partners
International Animal Rescue donates office spaee to BDMLR and also provides administrative support.
Risk Management
The trustees have prepared a risk assessment document for the charity. This covers risks regarding data,
continuity, succession and liability.
The trustees review the major risks to which the Charity is exposed on a regular basis and systems are
impl¢m¢nt¢d whenever possible to mitigate these risks. The trustees believe that th¢r¢ is a satisfactory
system of internal controls which are also reviewed on a re8ular basi5.
Objectives
BDMLR provides a rescue service for marine wildlife. We rescue many hundreds of seals each yearand deliver
them to rehabilitation units around the UK. We were the group that tried to rescue the London Whale and we
run training courses to train Marine Mammal Medics, which is a nationally ￿COgnised course.
Public Benefit
In consideration of The Charities Act 2011 definition of charitable purpose. the trustees of British Divers
Marine Life rescue consider that the objectives and activities of the Charity are for the public benefit by
supporting the advancement of animal welfare. Activities include:
Page 4

BRITISH DIVERS ￿l￿RINE LIFE RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
Nationwid¢ marine wildlife emergency rescue service
Provide veterinary care and treatment to marine wildlife
Public awareness and education of marine wildlife
Safeguard marine wildlife from harni
Training of Marine Mammal Medics- Nationwide
Revlew of activities
BDMLR continues to provide the primary emergency response service for marine mammals in the UK. The
network of volunteers and equipment stationed strategical ly around the country are predominantly the first
point of call for the authorities, other NGOS and the general public if a distressed marine mammal is reported.
BDMLR will coordinate the rescue and transportation to a secondary care facility, if appropriate. To support
the rescue work, BDMLR continues to provide marine mammal medic training to the public and other
interested parties in the UK and beyond.
Callouts for 2024-2025 saw a similar number of callouts compared to the previous year. Total callouts were
4,000 (year before 4,066). The high callouts is largely driven by rapidly increasing awareness of BDMLR,
along with the increasingly frequent severe Atlantic winter storms driven by climate change, and apparently
the poor health of the East of England common seal population. We have identified and are leading research
into a new disease that can kill Harbour seals called 'Mouth Rot, We have more medics and a really efficient
system for calling them out called 'Cardskipper' so we are able to get to more animals than before. Also. other
rescue services such as th¢ RSPCA divert more callouts to us. The focus has shifted to the NE of England and
Yorkshire. Our rescue costs have increased accordingly as seals have to be treated in vet surgeries rather than
in rescue centres which are full. This is reflected in higher vet bills and higher volunteer expenses.
England is by far the busiest region for seals and cetaceans. Wales is still not very well covered by medics and
we need to work to resolve this. We have a new team in Caithness region of Scotland and we can expect to see
more callouts there as we now have the team to respond to thern. A n¢w seal hospital has op¢n¢d near Thurso
which should provide some help.
We have had a busy year at th¢ seal hospital in Cornwall. with 80 seals treated during the year. This was less
than the year before (120). Credit must 80 to the Cornish team who have manned the hospital with a stream of
excellent volunteers
Marine Mammal Medic courses in both England and Wales were as busy as usual. The new videos of lectures
has done a lot to make sure the quality of lectures is the same nationwide. Th¢ Salesforce database has proved
its value by allowing the charity lo send out renewal reminders automatically by email, which has saved
expense on postage. We continue to work on the databas¢, integrating it with the website to remove the need
to do so much manual uploading. Oceancare once again supplied a grant for us to employ our own vet for 6
months and we thank them for that.
We need to increase courses in 2026 and have now sourced new models to use to train people which was a
bottleneck . We have 3.000 people waiting to do courses so doing more should not be a problem.
All in all another excellent year. The charity is in good shape and has managed to keep a reasonable financial
reserve.
Objectives and Activities in Scotland
BDMLR'S objective is to provide a marine wildlife rescue service throughout the UK, including Scotland.
This includes the training of interested parties as Marine Mammal Medics. so that a network of suitably trained
volunteers are available around the coast to respond to marine wildlife emergencies.
Page S

BIUTISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
The emergency marine wildlife response service was available 24 x 7 x 365 throughout the year. The team
responded to injured an(Vor abandoned seals as well as numerous cetacean emergencies.
The structure of the operation in Scotland is that the rescue and training operations are managed by the Scottish
National Coordinator (a voluntary post) who reports to the board of trustees. Thc National and Rcgional
Coordinators liaise between BDMLR and other organisations in Scotland. other NGOS, emergency services,
local government departments and other associated parties.
Scottish activities are supported by the administrative office and emergency response phone line in Uckfield,
East Sussex.
Income from Scottish activities amounted to £23,694. Specific costs separately identifiable to the Scottish
operation totalled £44.704.
Future plang
The Trustees intend to continu¢ running Martne Mammal Medic courses and training the Coastguard, Fire
service and the general public. The intention is to provide a more efficient service in the future with good
coverage over all of the UK. The COVID pandemic was awful but every cloud has a silver lining. Filming the
courses has been planned for years but the pandemic made it happen and we have improved the course as the
quality of the lectures is now the same nationwide . The medics now view the lectures on their PC and laptops
and spend a whole day working on the practical sessions with the models which is what they really want to do.
Fundraising
Funds are generated from the running of Marine Mammal Medic courses and subscriptions from qualified
medics. We also receive some legacies and grants for our work. Our local fundraising groups have been doing
an amazing job at raising funds in local areas which are invested in equipment in that area.
Investments
Our investments saw a net unrealised loss in the year of £9k (2024: net gain of £22k). We have maintained our
ethical investment account but are also reviewing other accounts to invest in.
Page 6

BIUTISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
Financial Performance
The Charity's main Source of income is Marine Mammal Medic courses and membership subscriptions. This
is reasonably stable year on year, with an increase in subscriptions driven by renewals.
Overall, the income in the year was £446k, an £8k decrease on the previous year. This was mainly due to a
reduction in legacy income of £54k offset by higher donations and grants (£16k increase) and increased trading
income (£28k increase).
Charitable expenditure increased compared to the previous year at £510k {2024.. £436k) due mainly to
increased staff costs, and there was an £9k unrealised loss on investments (2024.. £23k unrealised gain). Th is
resulted in an overall decrease to reserves forthe year of £73k, leaving a closing reserves fund of £504k {£210k
of which is restricted). The reduction in reserves is due to an unexpected liability of VAT. We funded this
liability partly from by cash and partly from reserves. Our reserve fund therefore reduced and we revised the
amount of reserves we hold.
A prior period adjustment has been made to include the recognition of historical VAT liabilities and the
comparative figures have been adjusted accordingly. The impact on total charity funds was a Teduction of
£116,950 for the period to 31 st March 2024.
Reserves Policy
The Global economy remains precarious, with the hangover from the pandemic which we in the UK are now
paying for and a new Government promising higher taxes to pay for social regeneration, The full impact of
the US tariffs and environmental policy. pandemic, Brexit. the Ukraine war, energy price increases and
inflation remain uncertain. The charity aims to hold a free reserve of around £300K. The free reserve held at
31.3.25 is £294k which is the equivalent of around 7 months of operating costs.
Statement of Truslees, Respon8ibilit5es and Corporate Governance
The Trust¢es are required to prepare financial statements for each financial period which give a true and fair
view of the state of affairs of the Charity and the incoming resources and application of resources includin8
the net income and cxpenditure of the period.
In preparing these financial statements, the Trustees are required to:.
select suitable accounting wlicies and then apply them consistently;
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed. subject to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the Company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charity and which enable them to ensure that the financial statements
omply with the Companies Act 2006. They are Tesponsible for safeguarding the assets of the Charity and
hence for taking reasonable steps for the prevention of fraud and other irregularities,
The trustees are responsibl¢ for the maintenance and integrity of the corporate and financial inforniation
included on the charity's website. Legislation in the United Kingdom governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Signed by Alan Knight
Date
Page 7

BIUTISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
CONSOLtDATED STATEMENT OF FINANCIAL ACTIVITIES
Ib
(INCORPORATING A CONSOLIDATED INCOME AIYD EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MARCH 2025
Unrestricted
Funds
2025
Restri¢led
Funds
2025
Total
2025
Total
2024 as
restated
INCOME
Incoming resources from generated funds:.
Donations and legacies
Donations
Legacies
Investments
Inrerest
Dividends
276.809
62,352
339,161
323,363
54,350
684
684
1,619
2,465
her trading activities
her
99,738
99,738
72,137
Total
44
EXPENDITURE
Charitable Activities
Raising Funds
Fundraising Costs
404,641
37,335
441,976
375,887
14,941
14,941
10,067
Other
Total
472
Net incoming/(outgoing) resources
before oiher recognised gain5 and
105ses
(88,979)
25,017
(63,962)
18J02
Net gain/(loss) on investment assets
Net incomel(expenditure)
(97,684)
25,017
(72,667)
41,106
Fund balances at 111 April 2024
391,382
185,011
576,393
535,287
Fund balances at 3111 March 2025
293 698
210 028
576
S03 726 ￿95
The detailed 2024 comparative statement of financial activities is reported in note 3.
Page 8

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
INCOME ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2025
Notes
2025
2024 as
restated
TURNOVER
438,899
449,850
Campaign costs, fundraising, administration
and general expenses
OPERATING SURPLUS
(71,122)
14,218
Interest receivable and income from investments
SURPLUS FOR THE FINANCIAL YEAR
All amounts relate to continuing activities.
STATEMENT OF COMPREHENSIVE INCOME
2025
2024 as
restated
Surplus for the year
(63,962)
18,302
Unrealised gains/{losses) on revaluation of investments
Total recognised gains for ihe year
Page 9

BRITISH DIVERS LIFE RESCUE
(LIMITED BY GUARANTEE)
COMPANY NUMBER: 02467689
BALANCE SHEET
AS AT 31ST MARCH 2025
Group
2025
Group
2024 as
reslated
Charity
2025
Charity
2024 as
restated
Notes
FIXED ASSETS
Tangible assets
Investmenis
236,709
290
526,990
208,085
294 403
502,488
236,709
208,085
526.990
502,488
CURRENT ASSETS
Stock
Debtors
Cash at bank and in hand
io
44,022
40,026
32,533
108,082
112214
252,829
33.870
53,364
32.533
107,984
165,230
159,140
252,731
Creditors.. Amounts falling due
within one year
12
(188,494)
(178,924)
(182,502)
{178,924)
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITllI S
503 726
576
503 628
576 295
THE FUNDS OF THE
CHARATY
Restricted funds
15
Unrestricted funds
Revaluation reserve
309,051
398.631
309,553
398,533
Total unrestricted funds
15
293
391382
TOTAL CHARITY FUNDS
The company is entitled to exemption from audit conferred by Section 477 ot the companies Act 2006 tor the year ended
3 1st March 2025.
The mcrnbeTS have nol required the company to obtain an audit of its finanoial ntatcmcntv
of th¢ Compani¢s A¢t 2006.
in accordanc¢ Ni'ith Scction 476
The trustees confirni that they are responsible for:
a) ensuring that the company keeps accounting records which comply with Seetion$ 386 and 387 of the Companies
Act 2006,
b) and preparin8 financial statements which give a tnje and fair view of the State of the affairs of the company as
at the end of th¢ financial year and of its results for the financial year in accordance wilh the requirements of
Sections 394 and 395, and which otherwise comply with th¢ requTTements of the Companies Act 2006 relating
to financial statements, so far as applicable to the company.
Page 10

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
COMPANY NUMBER: 02467689
BALANCE SHEET
AS AT 31ST MARCH 2025
The financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act
2006 relating to small companies.
i?/IY2o2
by ihe trustees on
and signed on their behalf by..
Approve
A Knight- Trustee
Page 11

BRITISH DIVERS I￿{ARKNE LIFE RESCUE
(LIMITED BY CUARANTEE)
co￿{PANy NUMBER: 02467689
CASH FLOW STATEMENT
AS AT 31ST MARCH 2025
Group
2025
Group
2024 as
restated
Charlty
2025
Charity
2024 as
r￿tated
Noles
Cash flows from opergting
activities
Cash 8¢nerat¢d from operaiions
14
Cash provlded by (used In)
operating a¢livi¢ies
Cash flows from Investing
activitles
Purchase of tangible fixed assets
Sale of tangible r￿ed assels
Purchase of fix¢d asset
investments
Interest received
(77,327)
(38,395)
4,795
(157,594)
(77,327)
(38,395)
4,795
(157,594)
Cash provided by (used in)
investing activities
18
18
Change in cash and cash
equivalents in the reporting period
(31,032)
(167,184)
(40J08)
(167,184)
Cash and cash equivalents at the
beginning of the reporting period
112214
112214
279
Tolal cash al the end of the year
112 214
112214
Page 12

BIUTISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31ST MARCH 2025
Accounting policies
a) Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities; Statement of Recommended Practice applicable to charities preparing iheir accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102, effective l January 2019), hereafter referred to as the Charities SORP (FRS 102), the Financial
Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) and the Companies Act
2006. British Divers Marine life rescue meets the definition of a public benefit entity under FRS 102.
b) Income
Gifts and donations are recognised as they are receivable.
Income from legacies is recognised at th¢ earliest wint at which the amounts b¢¢ome certain.
Income derived from investm¢nts in the fonr¢ of dividends and interest is credited to the SOFA when
receivable by the charity.
c) Resources expended
Resources expended are included in ihe Statement of Financial Activities on an accruals basis,
inclusive of any VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activities and has been included in those cost
categories. Certain other costs, which are attributable to more than one activity, are apportioned across
Cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.
The main categories of expenditure are:_
Charitable activities are the costs of the Campaigns and related ov¢rh¢ads.
b)
Costs of generating funds are fundraising costs and investment management fees.
Governance costs include those costs incurred in the governance of the charity and its
assets and are primarily associated with constitutional and statutory requirements.
d)
Support costs are allocated over the above categories on the basis of staff time spent on
each activity.
d) Pension Scbeme Arrangements
The Charity makes contributions to a small self-administered pension scheme which operates on a
defined contribution basis to provide employees retirement and death benefits. Regular contributions
are recognised on an accruals basis and special contributions are recognised in the period in which
they occur.
Page 13

BRITISH DIVERS MARll¥E LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
e) Fixed assets
Fixed assets are depreciated over their expected useful lives at the following annual rates:
Property (Seal Hospital build)
Boats & Equipment
Fixtures. Fittings & Equipment
Vehicles
Straight line
Reducing balance
Reducing balance
Reducing balanc¢
330/0
33%
33r/i o
f) Investments
Investments are included at closing mid-market value at the balance sheet date with revaluation
surpluses or deficits being credited or charged as unrealised gains or losses to ihe appropriate fund.
g) Fund accounting
The charity maintains various funds in a¢cordan¢¢ with the Statement of Recommended Practice
'Accounting and Reporting by Charities (2015),. These funds, which require separate disclosures, are
as follows..
Unrestricted Funds. These are general funds of the charity and are expendable at the discretion of the
Trustees in the furtherance of the charitable objectives. The main sources of general funds are
donations arising from appeals, grants from trusts and investment income. The main applications of
general funds are campaign costs, fundraising costs and related overhead costs.
Restricted Funds. These are funds which ar¢ subject to specific objects declared by the donor or which
are raised by appeal for a specific purpose. These funds are expendable by the Trustees in furtherance
of the specific object for which they were given unless the donor later agrees that they can be applied
for a general purpose. Due to the nature of these funds they are accounted for separately from the
general funds of the charity.
Page 14

BRITISH DIVERS MARtNE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31ST MARCH 2025
2. Prior period adjustment
A prior period adjustment has been made to tnclude the recognition of historical VAT liabilities and the
comparative figures have been adjusted accordingly. The impact on total charity funds was a reduction of
£116,9SO for the period to 31. March 2024.
3. Comparative Statement of Financial Activities
Unrestricted
Funds
2024 as
restated
Restricted
Fund8
2024 as
restated
Total
2024 as
restated
INCOME
Incoming resources from generated
funds:.
Donations and Legacies
Donations
Legacies
Investments
Interest
Dividends
263,162
54,350
60,201
323J63
54J50
1,619
2,465
1,619
2,465
Other trading activities
Total
393 733
453 934
EXPENDITURE
Charitable activities
Raising funds
Fundraising costs
Other
315,170
60,717
375,887
10.067
10,067
Total
374 915
435 632
Net Incoming resources before
other recognized gains and losses
18.818
(516)
18,302
Net gain l (loss) on investments
Net income l (expenditure)
41,622
{S16)
41,106
Transfer between funds
3,885
(3,885)
Fund balances at l 91 April 2023
345 875
189 412
535
Fund balances at 3 ISI March 2024
391
185 011
576
Page 15

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
IYOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EI¥DED 31ST MARCH 2025
4. Income from commercial trading operations
Tursiops Trading Ltd (Reglstered Company number: 02995840)
The charity's wholly o%vned trading subsidiary, Tursiops Trading Ltd, which is incorporated in
England and Wales, donate all of its profits to the charity under the gift aid scheme. The company
was domiant from I, April 2024 to 301h September 2024 and became active from l# October 2024.
Tursiops Trading Ltd operates the commercial trading operations carried on at British Divers Marine
Life Rescue. The following is an extract of th¢ financial statements of Tursiops Trading Ltd for the
year-ended 3 ISI March 2025.
2025
2024
Turnover
Cost of sales and administratTve
expenses
18,398
Profit before tox
Corporation tax
4,887
Profit after tax
4,887
Profits distributed to the charity
Retained in the subsidiary
The assets and liabilities of the subsidiary we￿.
Current assets
Current liabiltties
28,377
98
Net assets
98
98
Aggregate share capital
reserves
and
98
98
Page 16

BRITISH DIVERS MARll¥E LIFE RESCUE
{LIMITED BY GUAII4NTEE)
NOTES TO THE FllYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Resourees expended
2025
2025
Unrestrieted Restricted
2025
Total
2024
Total as
resrtated
Charitable Activities:
Campaign costs
Support costs
423,738
37,335
461,073
394,145
Total Resources expended
6. Operating Surplus
The operating surplus is stated after charging:"
2025
2024
Administration expenses in¢luding:_
Depreciation
Independent examination fees
48,703
39,256
7. Staff Costs
2025
2024
Wages and salaries
Social security Costs
Pension costs
140,036
7.526
109,083
4,986
No employees received remuneration of more than £60,000 in 2025 (2024: non¢).
The number of staff to whom retirement benefits are accruing under money purchase schemes is six
{2024.. four).
The average number of employees during the year was five (2024: four).
Page 17

BIUTISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
8. Tangible Fixed Assets
Property
Boats &
Equipment
Vehitles
Fixtures &
Fittings
Total
Cost
At I st April 2024
Additions
At 31st March 2025
130,829
195,882
65.881
66.201
458,793
161412
239 626
69
536 120
Depreciation
At 1st April 2024
Charge for the year
At 31st March 2025
15,482
162,459
35,151
37.616
250,708
183 459
45
Net Book Value
At 31st March 2025
At 31 st March 2024
9. Investments
2023
2024
Market value of listed investments at 31 st March
Historical cost ai 3 1st Mar¢h
10. Stock
Group
2025
Group
2024
Charity
2025
Charity
2024
Stock
I l. Debtors
Group
2025
Group
2024
Charity
2025
Cbarity
2024
Trade debtors
Prepayments
Other debtors
17,579
13,957
5,500
21.513
8,630
13,957
5,500
21,513
Page 18

BRITISH DtVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
12. Creditors: amount falling due within one year
Group
2025
Group
2024 as
restated
Cbarity
2025
Charity
2024 as
restated
Trade creditors
Other taxes and social security
Accruals and Deferred Income
17,085
147,929
48
21,174
119.749
14,978
147,929
21.174
119.749
13. Share Capital
The company is limited by guarantee having no share capital and members having a liability not
exceeding £10 each.
14. Re¢oncillation of Net Ineomel(Expenditure) to Nel CAshtlow from Operating Activities
Group
2025
Group
2024
Charity
2025
Charity
2024
Net movement in funds
Lossl(gain) on investments
Depreciation charges
Depreciation on fixed asset disposals
Interest Received
(Increase)IDecrease in stocks
(Increase)/Decrease in debtors
(DecreaseyIncrease in Creditors
(72,667)
4,122
48,703
41,106
(22,804)
39,256
{4,552)
(1,619)
{1,740)
(75,435)
(72,667)
4,122
48,703
41,106
(22,804)
39,256
(4,552)
(1,619)
(1.740)
(7S,435)
17
(7,160)
(11,489)
68.056
(7,160)
(1,337)
54,620
22
39 135 ￿91
22
Page 19

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
15. Movejnent in funds
At 1st April
2024 as
restated
Incorning
Resources
Outgoing
Resources
Unreali5ed
gains/losses
on
investments
At 31st March
2025
Rescue Training
and Equipment
and PR
Comwall Seal
Hospital (incl.
equipment)
60,456
62,352
(26,895)
95,913
124 555
114 115
Restricted funds
185.011
62,352
(37,335)
210,028
Unrestricted
funds
391
383 707
472 686
Total funds
Specific donations were secured to fund equipment, vet support and the seal hospital in Cornwall.
Page 20

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
16. Comparatives for Movement in funds
At 1st April
Incoming
2023 as
Resources
restated
Outgoing
Resources
Unrealised
Gain/(losses)
on investments
Transfers
Between
Funds
At 31$t
March
2024 as
tated
Rescue Training
and Equipment
and PR
Cornwall Seal
Hospital (incl.
equipment)
52.420
45,951
(34,030)
(3,885)
60,456
136 992
124 555
Restricted funds
Unrestricted
funds
345,875
393.733 (374.915)
22,804
3,885
391,382
Total funds
17. Analy$is of Net Agsets Between Funds (Group)
Unrestricted Restricted
Total
Tangible fixed assets
Investments
Stock
Debtors
Cash at bank
Other net current liabilities
79,471
290,281
44.022
40,026
28,392
157,238
236,709
290,281
44,022
40,026
81,182
52,790
Page2l

BRITISH DIVERS MARINE LIFE RESCUE
(LIMITED BY GUARANTEE)
NOTES TO THE FllYANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
17. Anal￿19 of Net Assets Between Funds continued
Prior Year (as restated)
Unreslrieted Restricted
Total
Tangible fixed assets
Investments
Stock
Debtors
Cash at bank
Other net current liabilities
56,654
294.403
32,533
108,082
78,634
178924
151,431
208.085
294,403
32,533
108.082
112.214
78 924)
33.580
18. Related Party Transaclion$
International Animal Rescue. of which Alan Knight (Chairperson of BDMLR) is President, provides
office space to BDMLR free of charge. and charged £4,175 for bookkeeping and accountancy costs.
Tursiops Trading Ltd. the wholly owned trading subsidiary of British Divers Marine Life Rescue
("BDMLR"), is liable to BDMLR for voluntary income for Gift Aid of £4,887 for the financial year
2024-25 and an intercompany balanc¢ of £22,287 as 31" March 2025. Management of Tursiops Trading
Ltd is provided by BDMLR staff free of Charge.
One of the charity's trustees, Gavin Parsons, also provides IT services to the charity. These services
include IT systems development and support and are provided under a fornial agreement approved by
the board of trustees. During the year. the charity paid £6,000 to Gavin Parsons for these services. The
trustee was not involved in any decisions relating to the procurement or approval of these payments. The
trustees consider that the arrangement is in the best interests of the charity and that th¢ terms are no more
favourable thaTt thosc available from an independent third party.
19. Trustees remuneration and expenses
No remuneration or expenses were paid by the Charity to any trustee during this year or the previous
year.
Page 22

INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF
BRITISH DIVERS ￿tARINE LIFE RESCUE
(LIMITED BY GUAII4NTEE)
I report on the financial staternents of the charity for the year ended 31 st March 2025, which are set out on
pages 8 to 22.
Responsibilities and basis of report
As the charity's trustees of the company (and also its director5 for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
{'the 2006 Act,).
Having satisfied rnyself that the accounts of the company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act,). In canying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent examlner's report
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. l Can
confirm that I am qualified to undertake the examination because l am a registered member of the Institute of
Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirni that no matters have com¢ to my attention in connection with the
examination giving me cause to believe:
(i)
accounting records were not kept in respect of the company as required by section 3 86 of the 2006
(2)
the accounts do not accord with those accounting records; or
<3)
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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: or
(4)
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended practice for accounting and reporting by charities applicabl¢ to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be d
wn in this report in order to enabl¢ a proper understanding of the accounts to be reached.
VMR Anderson BA (Hons) FCA DChA
Carpenter Box
2 St Andrews Place
Lewes
East SU$￿X BN7 IUP
Date: 11li LKLOL
Page 23