REGISTERED CHARITY NUMBER: SC004488
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2025
for Orkney Seal Rescue
Orkney Seal Rescue
Contents of the Financial Statements for the year ended 31 May 2025
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|Page|
|Report|of the|Trustees|1|to|2|
|Independent|Examiner's|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|9|
|Detailed|Statement|of Financial|Activities|10|
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Orkney Seal Rescue
Report of the Trustees for the year ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Charitable Purposes Our purposes, as recorded in our constitution, are to relieve the suffering and distress of seals and to study and monitor seal behaviour and population in the interest and welfare of seals.
Orkney Seal Rescue shall carry out the said object in all or any of the following ways or in such other ways as they think fit:
1) By establishing and maintaining a centre or centres for treating sick seals under veterinary advice; 2) By undertaking the sheltering of such seals until they can be released to the sea; 3) By educating the public in the way of life and needs of seals; 4) By co-operating with other organisations having a similar charitable object.
Committee Members
The committee members did not receive any remuneration during the year.
ACHIEVEMENTS AND PERFORMANCE
Activities and achievements
Orkney Seal Rescue continued to rescue and rehabilitate many seals from around the waters of Orkney. The vast majority of seals that were rescued and brought in for rehabilitation were returned to the wild with only a very few pups that were not able to survive for several reasons including lack of cholesterol from their mothers. Throughout 2024-2025 we have continued to see-a low number of harbour seals that were candidates for rescue with the result that we admitted only four harbour seals throughout the 2024 breeding season of which four were all successfully returned to the wild after an extended period of rehabilitation. Once again the latest estimate is that the Orkney population of this species has once again failed to increase after dropping by around 50%.
Throughout 2024-2025 we had a fairly quiet season with grey seal pups we were called out to rescue or relocate many grey seal pups that had obviously been washed over from their pup breeding colony on Copinsay as usual the easterly storm conditions disrupted the grey seal pupping season with the result that many pups were washed into the sea from the breading beaches before they were fully weaned. We transferred several to safer beaches where they were better protected from the stormy seas and disruption from human interference. Throughout this period we admitted only 3 grey seal pups for rehabilitation and managed to return 3 back to their natural environment after 2-3 months of rehabilitation.
As a rescue organisation we are greatly indebted to the continuing financial support that we receive from some of our regular benefactors..
Orkney Seal Rescue has also been involved in educating the public on the issues relating to seals.
We continue to be represented on the Marine Animal Rescue Coalition, MARC. The coalition is a voluntary forum for those involved in the rescue of marine mammals.
We continue to work with SAC Veterinary Investigation Centre, Glasgow and as an organisation we are involved with the recording of seal and cetacean stranding throughout the waters of Orkney. One of our members has also been trained to take samples from dead seals and cetaceans on behalf of The Scottish Marine Animal Stranding Scheme, SMASS. This information is passed on to other government funded organisations involved in marine research throughout Scotland and the rest of the UK.
As an organisation dedicated to the rescue and rehabilitation of seals we continue to provide a rescue facility for seals in Orkney and hold specialised equipment of behalf of British Divers Marine Life Rescue, BDMLR, for the rescue of cetaceans around the waters of Orkney.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Orkney Seal Rescue is a charitable organisation and the purposes and administration arrangements are set out in our constitution.
Page 1
Orkney Seal Rescue
Report of the Trustees for the year ended 31 May 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C004488
Principal address Dyke End South Ronaldsay Orkney KW7 2TJ
Trustees R Flett M Bain (resigned 1.6.25) R Broadhurst (resigned 1.6.25) E Thompson
Independent Examiner Charles W Flett Foubister & Bain 4 Broad Street Kirkwall Orkney KWI15 INX Approved by order of the board of trustees on 12 March 2026 and signed on its behalf by:
R Flett - Trustee
Page 2
Independent Examiner's Report to the Trustees of Orkney Seal Rescue
I report on the accounts for the year ended 31 May 2025 set out on pages four to nine.
Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1){a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement In connection with my examination, no matter has come to my attention : (1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chara Ww. 1M
Charles W Flett The Institute of Chartered Accountants of Scotland
Foubister & Bain 4 Broad Street Kirkwall Orkney KW15 INX
12 March 2026
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Orkney Seal Rescue
Statement of Financial Activities for the year ended 31 May 2025
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|---|---|---|---|---|
|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|INCOME|AND ENDOWMENTS FROM|
|Donations|and|legacies|838|2,060|
|Investment|income|2|12|155|
|Total|850|2,215|
|EXPENDITURE|ON|
|Charitable|activities|
|Other|operating|costs|5,341|6,166|
|NET INCOME(EXPENDITURE)|(4,491)|(3,951)|
|RECONCILIATION OF|FUNDS|
|Total|funds brought|forward|17,420|21,371|
|TOTAL FUNDS CARRIED FORWARD|12,929|17,420|
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The notes form part of these financial statements
Nana A
Orkney Seal Rescue
Balance Sheet 31 May 2025
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|---|---|---|---|---|
|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|FIXED|ASSETS|
|Tangible|assets|5|7,800|7,800|
|CURRENT|ASSETS|
|Cash at bank|5,921|9,970|
|CREDITORS|
|Amounts|falling due within one year|6|(792)|(350)|
|NET CURRENT ASSETS|5,129|9,620|
|TOTAL ASSETS|LESS CURRENT|
|LIABILITIES|12,929|17,420|
|NET ASSETS|12,929|17,420|
|FUNDS|7|
|Unrestricted funds|12,929|17,420|
|TOTAL FUNDS|12,929|17,420|
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The financial statements were approved by the Board of Trustees and authorised for issue on 12 March 2026 and were signed on its behalf by:
R Flett - Trustee
The notes form part of these financial statements
Naan &
Orkney Seal Rescue
Notes to the Financial Statements for the year ended 31 May 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Treland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
AJJ income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is inciuded in the notes to the financial statements.
INVESTMENT INCOME
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Deposit | account | interest | 12 | 155 |
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
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Orkney Seal Rescue
Notes to the Financial Statements - continued for the year ended 31 May 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
| 4, | COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME ANDENDOWMENTS FROM | ||
| Donations and legacies | 2,060 | |
| Investment income | 155 | |
| Total | 2,215 | |
| EXPENDITUREON | ||
| Charitable activities | ||
| Otheroperating costs | 6,166 | |
| NETINCOME/(EXPENDITURE) | (3,951) | |
| RECONCILIATION OFFUNDS | ||
| Total funds broughtforward | 21,371 | |
| TOTALFUNDS CARRIEDFORWARD | 17,420 | |
| 5. | TANGIBLE FIXED ASSETS | |
| Motor | ||
| vehicles | ||
| £ | ||
| COST | ||
| At 1 June 2024 and 31 May2025 | 7,800 | |
| NETBOOKVALUE | ||
| At31 May2025 | 7,800 | |
| At31May2024 | 7,800 |
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Orkney Seal Rescue
Notes to the Financial Statements - continued for the year ended 31 May 2025
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|---|---|---|---|---|---|---|---|---|---|---|
|6.|CREDITORS:|AMOUNTS|FALLING DUE|WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Trade|creditors|792|350|
|7.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.6.24|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|17,420|(4,491)|12,929|
|TOTAL FUNDS|17,420|(4,491)|12,929|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|850|(5,341)|(4,491)|
|TOTAL FUNDS|850|(5,341)|(4,491)|
|Comparatives|for movement|in|funds|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|21,371|(3,951)|17,420|
|TOTAL FUNDS|21,371|(3,951)|17,420|
|Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|2,215|(6,166)|(3,951)|
|TOTAL FUNDS|2,215|(6,166)|(3,951)|
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Orkney Seal Rescue
Notes to the Financial Statements - continued for the year ended 31 May 2025
7. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
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|---|---|---|---|---|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.25|
|£|if|£|
|Unrestricted|funds|
|General|fund|21,371|(8,442)|12,929|
|TOTAL FUNDS|21,371|(8,442)|12,929|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|3,065|(11,507)|(8,442)|
|TOTAL FUNDS|3,065|(11,507)|(8,442)|
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- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
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Orkney Seal Rescue
Detailed Statement of Financial Activities for the year ended 31 May 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 838 | 2,060 |
| Investment income | ||
| Deposit account interest | 12 | 155 |
| Totalincoming resources | 850 | 2,215 |
| EXPENDITURE | ||
| Charitable activities | ||
| Rates andwater | 3,653 | 2,298 |
| Telephone | 1,221 | 1,056 |
| Transport Costs | - | 988 |
| Property Repairs | - | 199 |
| Sundries | 23 | - |
| Fish& Milk | - | 512 |
| Veterinary Costs | 2 | 357 |
| 4,899 | 5,410 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 442 | 756 |
| Totalresources expended | 5,341 | 6,166 |
| Netexpenditure | (4,491) | (3,951) |
This page does not form part of the statutory financial statements
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