The Charlty Registratlon Number is :. SC004506 Hessilhead Wildlife Rescue Trust Report and Accounts 31 March 2025 Hessilhead Wildlife Rescue Trust Report and accounts for the year ended 31 March 2025 Contents Pago Char5ty Informatlon Truslees. Annual Report statement of tru$tee8' responslbllltles A¢countant8' report Funds Sta(•m•nts.". Statsment of Flnandal Actlvltles Statement of Flnanual Activitl8s - Prtor Year statement Statement of total recognised gains and losses Movemenls In funds Revaluatlon reserv85 Revenue FurFds Fixed A888l fund8 Incom8 and Expendlture account Summary of funds 10 Balance sheet Notes to the accounts 11 12 Hessilhead Wildlife Rescua Trust Tru¥teg5' Annual RoPQrt for Iho year w)ded 31 March 2025 IhèTm5tses p￿ntti*lr ReportandAc£wDt8 Icff the yo¥end4d 31 lA8￿h 2025. Referènc• and admlnlstr•tlvo d•t•lls Th# t￿rIty￿￿Tro. The18gal n8m& of ihe ohaffty Hossllhe8d wfdwe R*8¢uI Tr￿l Th• eh•itys opertkn andUK ¢hartable Th• ch￿ty l• r•Th*lJrnd kn &olknd Th• orrt• olth• scoll￿h ft1gdaloi los1￿) tharty numb•r8C004508. The chwltyOoBs nrl opw810 kn wy tyJ8r908slu¥*dk*knn& Lty•i*tru¢wr• olth• ch•ifty Tho chorty * GonoNluled as an unln¢oiporpte•J ohorty, eolob6•h•d byTnxl t)e•d. Th• thume*loftrorJ•tyl&tho Tru•t Dood èslthtshng the chanty. Th8Te are no reslthctlons In fv govomlng docuTrxnts on th* Op￿a￿Tr ofthe CW or on Its inVe8tm8ntp￿r5 0th8r than th￿8 IMpo8ed by Chartty ￿w. Th• tnth•S ar• •ll Th• wknolp•lop•rntlng *ddr•M,tthpbon• numb*, •mil w•b •thlrM•••olth•¢h¥5ty ¥•:. He8•lhe8d 00*￿de, EJ•hh A￿￿•, KA15 1Hr Tek8phcffle 01506 $02415 Em•1 knfo@hostyh•dwlWlrf•.ory.uk Th• Trug11•8 kn offlc•on th• r•wt w•• •PPlOV•tl w•r•:. Th• Iollowlthg p•r¥thh ••bwd •• Tru8t••• dydng th•y••r •nd•d JI M•Tch 202J:. Thg tW$t￿ %4ts1 gwvgd •• •trwl•• In th• wTrrk)d. •nd.11 th•lrd8tsB orrn•bJrw*>nththu th8 ￿r w¢re'.. Appolnt•d 261h Or.l(*r 2024 fjBth tr*)vefflb8f 2024 6th 2024 28th 2024 A4 Tru¥iO0••10 •l¥o m•tnbgF$¢f thochwlty. HessSlhead Wlldllfe Rescue TTUSt Trustees. Annual Report for the year ended 31 March 2025 ObJocts and a¢llvllies of tho charity Thg purposes of th• charity as Sot outln Its gov•mlng do¢ument. The purpc6e of the Tnrntls to rescue, ￿pairal¥j rnhabilttatewld birtls antmas in n88d of human aid. Thi5 objectiv8 h&$ teen pur9uod Uwoughout thè yaor 89 in pravious years in lin8 wilh th8 Trust D98ds. Tho maln a¢tlvftles undertoken In rnlation to those pu￿Ose5 durlng the year. The main acllvity undertakert in Ihe year Wds the operadon of ￿ldIffe r&scue centre where staff and voluntèers oversae the reco￿ery and rehBbUllatlEJn ol rescued anlm8ts.Thi8 Indud88G3r@ ¥￿thIn 8nlmal ho8pilal8 aB w811 a3 a rare within enclosures, ponds ond oulbuildings. The adiviti8s are rnanaged by a team ol paid 8tsff, with admln5straUcm ol daily operations and finartial mangg8ment being Dvers8en by ovrTrust8e8 whilst volunl8&r6 assist in tho upk8&p of thè faclllties. eourier anhnals lo And ffom tha C8ntre. 8nd 1he routine ¢8re of the anlmals on slte. Th• maSn a¢hl•v•m•nts and p•rfornianc• of th? charlty durlng lh• ygjr. A total of n8arty 3C4XJ patients Isere admltted during th8 year under r￿lowWIth th8 rnajorlty to these then rel88s8 Into the Id aftar 8PPmWiètO C8r6 And recuparallon. Upgrading to thg facilities is ortrgoing, with improvements In the fac1151ies for n8￿Y appolnted staff and forvoluntsers, onsudng cornply wth cyjryent wulallons. As part oftha rèvlèwofowAlon mAnagernenL kni new POBltlons wwe opp)Inted durlng the year. A n•w pctsltlon of Manager wa8 appolnlad to provld8 laadBrshlp and stalf m8nag8m8nt, as w811 aB over81ghl of operallonal managemont and cornpliance. The role as81818 the Truste85 in Iho areas ol financial and str81agic planning and liai58s with oth8rs10 8UPPOrt gt8kaholdor and communlty eng8g8ment. To supwrl Ihis rdo, an 8sslst&nt lin• man8ggr wo8 8ppolnled Internaly from S￿￿tsn9 ¥taff, induding ￿Ep)n￿lty￿ty lo help communk81Jon $18ff. A revlgw of gov9M￿r¥ h88 al80 been undertaken by the Trust888, upd8llng the proe88$ of appolntment ol now Tru8tee8, 8nsurSng that woc*Jurfrs are In placo to 8UPPOrtln*tW, oswd8llyn¢w ones, and 8UPPOrtlng Tnrntse d6velopm8nt In th• rol8. Fundra151ng ectlvltle5 durfng th8 year. A8 8 charltyweretyon ￿rOU1b donalons. Wo ar• grdteful for the COn￿n￿kn￿ 8UPPOrt from s8veralolh8rTr￿tr 8NJ arg￿￿411)n8 nh whom we aalse 1hr￿￿O￿t lh• y88r, and forlÈg&c*s from 8uppOrte￿ thJ¢h ofthe ongolng acUvty In thb area * conductsd by our own meThber8 8nd SuPF￿eTr who organi9ed spoftsored *¥ent8tr> rnige wnt￿t￿lL*>n8 to Ihe Nnnlng costs cf the centre. Importandy to¢ are rn￿Y donoTr%thD ttem8 lorthe operalon ofthè t&th. inekjdts￿ py, tM)XBS, catsnd blrd food. Hessllhead Wildlife R•s¢u• Trust Trustees. Annual Report for the year ended 31 March 2025 The dlffgrgn¢e the rharlty& perfgnnanco during Ihoyearhgs m•do to tho benef￿l￿rieS of the Gharfty and wirlersocloty. The primary benefidaries of the work of th8 charty are Ihe iyddlife. Folowing Ca￿ and ￿cUperabon, whare pc6sible, most $pe¢ie8 artr released where Iheyhave been found. If that is nolleassble, Iheyare released at Hessilhead or in sultatle h8bital. Wildlife arrives at the ￿ntre from acros5 SCoUw￿. 0ft8n brought by indmduas or through other anim81 charities and loc81 v8ts, with its reputation builton belry the longest-runnlng wildllfe centre In Scod8nd. Many of Ihe anlma15 cared for arbd Fgh8bilitsted Ihrough the centre would stnjggle to suNlv• *It￿Ut somg human ald. The degree to whlch the achievements andp9rformance durlng tho yearhave benellled wlder soclety. Tha contrè 8180 provk188 OPPOrtunttles for 8tLid8nts memtrm ofthe c0mnx￿ty trj ieam about s￿1￿1f6 care through voluntserfng. Some of thpse rosid& for 8gveral wetrks on slt•, ￿lIst oth•rs up a day or rn￿8 a wèak to asslst, all havlng opporlunits"06 to learn trom lh8 stèff and Trustè8S. StructUTep governance and managomont ￿ tho ch4rlty The methods used to ro¢rult 8nd appolnt new charlty trustses. As part of Its gov¥rnanc• of thè Trust, ￿stsng Trustsès rèvl8wtha sktjls and 8xpwl&n¢è provldad by currant TnJst888 And assess what skills and knothjga would be de85T8ble in future 10 5UPPOrt th8 centras QP8rydtlon and d8velopft￿L R8cruilm8nl is in#i8lly through ¢onl8¢t wllh rnemb8rs and SUP￿rterS I￿￿tIn? ewre8sion$ of Inler08t tojoin as 8 Trustoe, th wlder recrullmenl th8￿aft￿rE1 n88d&d. AppDintm8nts 8rè mAd6 by thé fruslè&s lollowlng r6qulr8d ch8ck& Al naw Trustee5, and exlsllng ones, ara provldad ￿th a Trustee Handbook lThJlcaUng tha nalufe of the role and respcffi51blllty as W811 aB 8XP9Ctfjd Gondu¢L A Roglstor of Intgr•st 59 mgkntslngd, and 8ny pot•nUal cxrflcts of IrTrt8r63t ar8 Th)led al m8ettngs. The charlty* ory•nlsatlonal struceur& The Tru8iee8 are responslb19 faf thé oppolnlmgnt of stoff, thg Talslng of fund$ and Ih8 flndnclal marsogemonllhereof. and enyagernenlwilh other stakeholders, statutory aulhorili8s and organ¢salionB. ThB Trusie8B meet Bl leaBt four 11rn8s a ￿ar. ith a programmè of ov8rsight of financè. slr8t8gic plannin9 8nd staffing. OperatloThqlty, anhnal ￿￿118[9 and care are provlded by a team of 6 members of staff. o56181ed by vdunte8rs. The tgarn Is coordln8t•d by a manager who rwts to th• Truste￿, sUP￿rted byon assistsnt manager. Bank8 The Roya 8ankofSsoland Plc, 52 KIlbITh￿0. KA25 7DB Hessllhead WlldlKe Rexue Trust TNsts?s' Annual Raport for the year endod 31 March 2025 Flnanclal revle Th Cha￿￿& Ilnan¢141po$lllon at the end of the year 8rtd•d 31 M•rch 2025 TIP linarKial ra)sik)n ch￿Itya1 31 2025 avj Com￿yeS fcw Ine wt¢* p¥rl¢yJ. as fftJr8 fu￿d8￿￿￿& in the acwjnts. can be summ811￿1 88 fo1￿￿._ 2024 N•t In¢om• 17,4131 8.686 Urff88bicl8d Fte¥8nL* lty tho 98nBral purpow5 01th• ¢h¥ty 842,144 49.557 Totsl Fund• Fln•nelal r•vl•w olth• Po￿¢10n at tho rnportlng dat4 JI Mw¢h 2020. chailly generated 01£264.Cth12024-£3W2,OPAI1 In Ihe ￿1. Crnts d￿￿881*1 to £271,41312024-£323,&821 th e re$￿tartI d&fidl oifi,41312024 wrpkffj 01£66.8841 tr th8 5•ar. T1￿ roB8rv88 aTg hfjhj to ￿able th8 Tr￿1 to Its oL*Ès ov•r ts ngx¢f•w >Far8. The ch8rtty h•kJ r•s•rv•s ol £842.144 al thg belon￿shoOtd8È0(2024. £849.S17). Golng Conc•m TIK* chgrlty currenty h&8 net reserves awj 1$ Iher¥fore rellant cffj con1inued suprth ol and Its ¢rethtors to ¢ontlnu&. The att0￿1* have lo bo on a SI￿r@ ¢orKom b8815. AvallablMty•ndad8quacy of •s8•ts ofthwh of Iho ftmds Th• board ol Iwslw 4 $8ts1fiod chorw 889818 in 3v8l8blts and adéq￿ lo l￿fil Ils ot4igation¥ in r￿peCt ol each fuNt Dot&Fl$ ol The Independent Ex*mlftèr MgrnhrotAJJoc*¢kJnofAccounYw TKtN*kn• derwn MBtDon8llknrrtmi 29 H8m4kn 8lreot AyrnNM 15DT Hes5ilhead Wildlife Rescue T￿￿t Trustges. Annual Roport for the year anded 31 March 2025 Statement 91 Tru¥teas' Rgsponsibilities The charitys Injstees we respO￿lble tor ts preparatlth) ofth&actt•unb In accordancetAlth lh$ tenyts rf the CharfO¢s and rrv9t89 Investrnenl IScodaDdl Act 2(￿5 and Thè Charib88 Acc>)unts Iscotlandl RWII(n8 2006 las amnd8d) In partthlar, thaftty18w the TrLth. rf Ih•y prew on an accnjab b*i$, to rx8p3r8 fina￿131 $t**ments l¢r each fina￿la7 year wl*Gh glye a true and lair TrAew oflhe ststs of altars of Ihe ¢haiityas atU* end ol the Ilnanei81 year of lh8 surp￿9 or defidl ol the tharfty. In preparing Ihose finan(Sa slaieTn8nts TJusthe$ are rewlred to . to p￿pare thè acfA>unts In actsxdancè Unk8d K￿l￿M GeneratyNXce￿ed Accoun11ng Praclc8 IUnll8d Kin9kn1 Accoun11ng Standwds and aFW£*48 law . select SUItab￿ accounlng Kdldes 8nd apF4ythem rAy)51stenlly,' . mak8 I￿gements and esumates thal aro reasonatle and W￿nI,. . ple￿rg tha financK4 slaigmen15 On ths Lxxng ojncem LB¥l8 unless it18 to pr￿UMe Ihat the ¢h8rlty will ¢onllnu¢ In bwlne88: - st8t8 wh•th8r appllcat4• 8Lxountlrva 6tsndards and Btst•m6nl8 01 recornmenc*d praclice have t)een folhM¢, 6ubl8d ￿ 8ry matgtsl d•port¥re¥ disclo3￿ and exFlwned In the ftnandd slatefflfjrt. The law requlre8 thatthe mu8t r¥)1 8pryov6 acc¢Lth unl•8s tryar• salsfiod that Iheyts a truo fvlr vl oflhe 6t810 ol aff4rs ofth• ¢harity 4NJ ofth• 8ury4u$ or dgffi¢it oflha clwrity fort1* yoar. Th8 Tru8t8e8 8r8 also r8spyk8U• lor manlaknirwj othquate Acccyjntlng reLJ)rd8 thxlosg roast￿&48 accawacy at ony Ilm• the fingn¢i81 po8itbn ol the ¢h8rity and which or• wffiL¥enl to show and Ihe chfyftyo tran8aclon8 and enab￿ ttr￿m lo Ihal the financ4al statements ryJmply*ilh r8oulabons ma(Je wM1er Ihe C￿nIFeS Twust Investmerbt ISc¥JtlBndl Act 2005. Thtry are 8180 r￿pOn￿bkI for safoguardlng the a860t8 of tho ch•lty and he￿8 fort4klng r8asonatrle slepsfor thg prèvénljon d818Ctlon of fraud and other IrTegulartle& Th¥ TnJ*eos ar• 8*0 rospon$l)le for th• conl8nts ofth8 re￿, and Ihe S￿b)tory oftha I￿8¥￿10nt Ewln•r In f8Lgtlon to tha T¥ugtee8' ieportls Imlied io exwninlnq Ih r•p¢rtar¥J th•t. on ollhe rowrt, ih•m ar• no rnthii IncoD*lendgD wlth Ihe llqure¥ rf0thgd Inthe fmthnellll •ts114mar•J. Thkn gpwp¥•d by the bojftl oilm*••¢)n 20 Nov*nb•r Z(QO. Hessilhead Wildlife Rescue Trust Report of the Independenl Examlnerto Ihe Trustees of the charlty on the accounts for the year ènded 31 Mareh 2D25 I report ￿ the T¥ustee5tJ) myexamlnalion ofthe flnandal stateM￿ts ofthe charlty on pages 8 to 23 for the year ended 31 March 2025 wlrith have been PTepaTed in accordan￿ with the Charities and Trustee Investmenl IS¢thandl Act 2005 Ilhe Ad} with the Finantyal Reporting Standard 102, (effective 1st January 20161 adapted to rneel th8 [￿ed8 ofwi4wporaled organi¥abon8, as modffied by FRS 102 SORP (Statèment of Rgcomrnended Pra¢ti¢¢ lor At(x)unlFng and Rèwrling by clpriliès12015. la$ arneDd8d by thè Bullètin i3$ued in O¢lobgr 2018 and appllc8ble lo ail accounting perlDd$ beglnnlTrJ on or after 1stJanuary 20191, (The SORPI. publlshed byThe Offl¢e ofth8 ScDtti$h Chartty R￿latOr (OSCRI , and under th8 hISt￿l¢al cost convenu￿ and the a¢counUng pdlcles set out on page 12. Respe¢tl¥t rn8ponslbllStltrs of thB Trust••s #nd th• Independènt Examlnerand the basls of the raport As dgscrlbéd on p8g8 5. JThJ. thg r*8rtty8 Twstees, are reBponslbl8 for the preparatlon of Ihe financlal statemenls In 8curd8nce with lh8 Chwibes and Tru$lee Investment IS¢otlandl Ael 2005 Rnd all other applic&bl$ law and wilh Unilad Kingdom Gen￿alIyA¢COptsd Accountlng ￿ac￿e￿. Applicab￿ 10 smaller arFtiIIès, 8nd lor ￿ing satssfi'gd t1￿1 the flnanci81 sta18m8nts glve a tru8 and falr vlew. The Trustees congider that th6 audll r8quirgm8nl of RègulaUon$ 10111181 to Icl ol the The Ch8rilie8 Account8 Iscoljandl Regulatlons 21J)6 las amended) dxJp8 ofmywk•s alThe. I hweo)mr*bJ MYeXa￿Ul*lNjI. that l am towjas a¢Y>)rdan￿ATffi Ihatsgckn ly￿r￿0 ofnty a B 1% a rnpcqt Thi raw oran carried out urKlw441Xcl dtWAL* 8Th1 In aLWLknL% 11 ¢IT￿ Charritiej ISrthBr#tl R4dati¢xA 2006 (as 8rr*rdod)and In •xC￿￿4￿ trwdull8rK••kn tyThe 011￿ oflh& 80)thh ChwltyRegtht #prop ynd•r5tsrthw olthw tobe 519[￿l._ 29 &r•ot Salb)o AyrsNrF KA215DT Ths repNt TAW on 28 Ncfywrthar 3J2S Hessilhaad Wildlrfe Rescue Tru8t . stat•rnont of Flnan¢ial Actlvities for the yoar ended 31 March 2025 statement of FInaR￿alAcrfVAIles for Ihe year ended 31 March 2025 prtoryvr Toltyl Funth 80RP eurrnntwr Curr¢nf yewr Total Funds Fund• 2025 2tr25 2024 Dondons & L•oad•s Other trading acfvlOg5 Inve8tmgnts othor A1 259,896 259,896 1,288 2,716 385,086 4.092 2.201 2.716 Total Income 2HODO 264.000 391067 dltur• on: Ratslw fvjnd Charllabl$ aC￿vI￿oR Bl 943 270.470 3.194 320,187 270.470 Total •x￿ndItYr* 271.413 271.413 323.381 N•t Incom• forth• yMr 17A131 17.413) 88.686 N•t Incomo A*•rtr•n*f•r• 17.4131 (7,4131 88,686 N•t mow4m•nt In fvndB (7A13) 17A13) 60.086 R•c¢)nclllatlon of fund# Totsl fvnds bYOughtfoTw￿ 849.&fj7 849,S57 780,871 Tot•1 fiind• ¢arrl•d forMnl 842.144 Thè'SORP Ref IndlG8t8d above Is dasslfic8llon of Income $8tout In tho fornal SORP docum8nts. As r8qulr8d by P9ragr8ph 4.80 of lh8 SLW. Iho tiroughtfDrward and forward funds abov8 h8v8 be•n agre8d lo tho 88lanc Shoèt A 8oparat8 S18tementofTotal Reco9n18ed Galns and Loes•s Is notr0q￿rfjd 08 th1$ Btatsm6nl InrJuda8 roco9nl8pd gafv and loew. Althe prtor yeartr8nsa¢ltcms were unrn8trirt8d th8m$, aThJ mllJrther anal￿1& Is wuir8d l actlvllleB dgrlvo from contlnulng op¢rations Tho not•8 attached on pages 12 10 23 form an Inlegral part of th08e accounts. Hessilhead Wildlife Rescue Trust- Statement of Financial Actlvities for the year ended 31 March 2025 Hessilhead Wlldllfe Rescue Trus* - Resources applled In the year onded 31 March 2025 towards flxed assets for Charity use:. 2025 2024 Funds generated in the year AS detailed in Ihe SOFA Resources applied on fijncllonal fixed assèts Other 8ppli13tions of funds 17A13) 11,820} 88.686 17381 Net r•sources avallable to fund ¢haritable aGllvltlos 9.233 67,948 The ro8our¢e$ appll•d on tIx8d as$$ts for ¢harrty u$& ￿PIeS￿nts th8 Cost of addlUon6 less PToc8eds of ony d5gpo$819. Thg nOtO8 attached on pago3 12 to 23 form an Inlogral part of th88e accounts. Movem8ntg In rèvenu8 and capltal funds for th8 year ended 31 March 2025 Rovanuo accumulated funds u￿rn￿rfct•d Funds 2025 R••trlctod Fund5 2025 Totsl FundB 2025 La•t y•ar Totsl Fund Z014 Accumulated fvnds broughl forward 849,557 849.SS7 780.871 Rg¢0gnls8d galn$ and loss86 before transfers 17,413) 17.413) 68,68e 842,144 842.144 849.557 Clo•lng r8v?nuo fund• 842,144 849,557 Summary of funds Unr••trlcted Re8lflct•d Fund• Total Fundo Last YoBr Totsl Fun D•*lgnatsd lund• 2025 2025 2025 2024 Rever*u• ac¢urnuloled funds 842,144 842,144 849,SS7 Th• nol88 attaC￿d on pag•s 12 to 23 form an Integral part of tho80 accounts. Hessilhead Wikllrfe Rescuo Trust- statement of Financial Activities for the year ended 31 March 2025 Hessilhead Wildlife Rescue Trust Incom8 and Expendlturo Account for tho year ended 31 March 2025 as required by the Companlos Acl 2006 2025 2024 Income Incorne from opera￿On8 Rgfvnd8 from HMRC ￿ glft alded donalbns 250,605 10,679 376,381 12,797 Investm8nt Income IMt•rast iacèlvablg Othgr operollng Income 2.716 2,201 688 Gr088 Incom• In the b•forn •xceptlonal It•m8 264,000 392,oe7 Gros• Income In thp ygar Includlng excgptional Itomo 264000 392,067 E¥p•ndltur• Charbtsble expenditure. exdudlng depreclation and Bmorti$8tion Deprecialion and 8ma1i8 Fundralsing cos15 Govemanco costs R¢alSsgd10sso5 on dl$posal8 of 80dal Inveslrnents whSch are programme related 263.342 5.805 943 1.323 312.552 6,370 3,194 1.285 Total gxp•ndlturg In th? year 323,381 N•t Incom• bofor• tax In th• flnanclal ye•r (7.413) 68,686 Tax on suWLtr8 cln ordinary¥eAlvlll&s N•t Income 8ft•r tax lth the financlal ygar 17.413) 68,886 Rotaln9d surplus for the flnanclal y￿r 7.413 68,686 All activities derive frcrfn continulng operations In accordance wlth the provlslons of tha Companlo$ Act 2006, the headlngB and subh8adlngs Lk8éd In the Incoma and Expandlttjra account hav8 been adapted to reflectthe special natute of the charlty's eetSvitl•s. The notes attached on pagos 12 to 23 forni an Integral part of those accounts. 10 Hessllh•ad Wlldllfe R￿￿)0 Trust- BalanG¢ Sh8Ot as at 31 March 2025 Note Ret 2025 2024 Flx•d a##8ts TarMJktlg as69ts 44.880 48,865 CuThent a•set4 B1 10 B2 Dgbtor8 Cash at bank 8nd in hgnd 12.021 815.320 12.962 6.657 Totsl eurr•nt ￿l•t& 827.721 820.159 Creditors. amounts falllng due wlthin one yèar 11 C1 {30.457) 119.4671 N•t cuff•nl a•••ts 797.284 Th•tol•l n•t ￿$•1• oftl* th•rlty 842,144 84è.SS7 Th• totsl ngtaM•t• of th• tharlty •r¥ lundod byth•fvnds ofth• thxtty. •• follw*- Unmtrlthd Fun& Unfe&tr6cted Revgnuo Furx 15 D3 e42.144 849.557 842.144 849.S67 D••Ignat￿ Fund* Tot•1 ¢h•rlty fvnd• 841144 849.$51 Th•'SORP R•f lrndlcaiod ebove tho dasslficalion of 881gnca She•t Ibyms Jet oul in tha *ymal SORP document8. As requlred by paragraph 4.￿ ofthe SORP. tho browlrt IM￿rd a￿1 carrknj I￿rd funds ha¥e beor* egre8d to Ihe SOFA.. The Twstee8 ack[￿¥+*dje thelr ffj9rx)n￿t￿1hle8 for ￿mPt￿ng *rflh th8 requlremen18 01 chwtty1ggL4auon7￿Ih reip¢d to oGcounting records and thè preparailcffj o18ccounts. (*)arlty Is sthlect to IndopeJ*lenl Exem1Try￿0n urder tth8rjty1o￿S18kn and the Mpcil ot the IndgpeThknl Ex￿Iner bs on pagD 7. Th8 Trustees are 5atbfied 1hat, 4llwh lh8 Ch￿ li not r&*l¢red uThd8r th8 Companl8s Acts, Sf It wera 80 reg$ièred. il ￿)Uld b• elSgible to prepa￿ aC￿ints a￿ord￿m the* charlty shop is included in the year in which it Is teceNable. Income from InvasIn￿ts is included in the yeor inwhich it is receivable. 12 Hessilhead Wildlife Rescue Trust Notes to the Accounts for the year ended 31 March 2025 Pollcles relatlng to expendItU￿ on goods and seThI￿$ pmvided to the charlty. Rqcognltlon of Ilabllliles and expgndlturg A liabik'ty. and the related 8xpendllur8. ks recognised when a W or construthe obtgation gxists as a rosuli ofa past event, and when it is more h'kely than not that a transfer of economrc bgn@fits wil be required in seillem￿rt atwj when th8 mount of the obllgallon can b8 measured or r¢llably esllmatBd.. Lr8bilititrs arising from futur& funding ¢ommltmonts ond construcfve obllgations, including performar￿ related gJ8nts, wh8re the liffling or Ihe amount of th8 futuro exponditvre re4uire(I to settle the otligalion aTe uncertain, give rsse to a provlslon in Ihe a￿0v￿￿, vthich Is revlewed al Ihe accounting year end. The provision is wi¢rgased lo roffe¢l any increases in liabilities. and is decreased by the utilisation of any provision withln tho period, and reversed rfwy provislon is no longer réquired. Theso movomenls are charged or cr&Jited lo the r66pacliv& ftmds and activili8s lo which the provislon ralatg8. Pollcles relatlng to assots, Ilabllltlo8 andprovlslons and other mattern Tanglblè flndassgts Tangibl8 fixed a868ts Are me8SUTad al Ihelr ortglnal cost value. or subsequgnt rwaluakn. or Sf donated, as dgscrlbod above. Cost volue Includes 811 cost8 expended In brlnglng the assel Into its Intended worklng condluon. D&preciallon has been provlded al lh9 followlng r8188 In ord8r to wrftfj off the ajsets lo thglr antScSpBtsd residual valug ov6r their e8timated u86fv1 lfves. Land & Bulkllng Plonl and m8chSn8ry Motor v8hlc183 10 % r*duced balance 20 % reiluced balonce 25 % re(luced balan¢8 Stocks and work In proor•8S Stock is v8lu6d at the lower of cosl and ng1 realisabl8 value, Dgbtors Debtors are me8sured at Ihalr recoverable amount8 al tho balance sh88t dats. Cr￿ltors and provl8lon$ Credltor$ 8nd provlslons are ¢ecognls8d where the chorlty hos a presenl obllg8tlon resultlng from a past event thAt wll probably resuli In the Iransfèr olfunds to a thSrd party and the amount duo Èo strlue Ihe obllgalion c8n be mea8ured QT eslSmated rel52bly. Creditors and provisions are recognised ai their seltlamgnl amount. Flnanclal Insiruments indudlng ¢￿h and bfjnk balanc•s Cash at bank and in hand includ85 ¢ash and short term hsghty liquid knves¢ments wrth a Bhurt m8turity ofthTBe months or 1988 from th8 date of acquisibon or opening of tho deposit or simlaT a¢wunL Fund Ac¢ountlng Unrestrfct&d fLsnds are availatle for use at th8 dlsorellon of the trusts8s In furtherance of the general oblecoves of the charity. Thgre ara no dèslgnated funds. There are no restricted funds. There are no end¢)WM￿I fvnd8. 13 Hessllhead Wlldlife Rescue Trust Notes to the Accourrts for the year ended 31 March 2025 2 Liability to taxatlon The Trustees considor th¥t ihg charity satisfies the tests set oul in Paragraph 1 Schedule 6 of the Ftn8ncg 2010 for UK corporation tax Purk￿e5. Accordingly. Ihe ChaTity is poienti3Uy gx8mpt from taxalion in raspect of income or capitsl galn8 received wrfhln catsgorigs ￿vered by chapter 3 part 11 of Ihe Corporation Tax Act 2010 or Sfdion 256 of th9 Taxation of Chargeatle Gains Act 1992. to the extent that such income or gains af8 appll8d èxcluslvely on tha spodfic charitable objects of the charity and for no other purpose. Vatue Ad(l¢d Tax Is not recoverable by the charity. and is therefore included in the retevanl costs in the Stslemènl of Flnanclal Advwes. 3 Wlndlng up or dls$olutlon tsf tho ¢harlty If upon winding up or dlsscAutlon of the ch8rfiy there remain 8rtry 83sgtS, 8fter the Sotlsfactlon of 81 debts and Ilabllities, the assats rapresented by Ihe 8CCL*mL*lated fund shall be tr8rBferred ￿ 8(Mne other ch8rit8ble body or bodlg$ havlng simllor obj¢d$ lo thè ¢harfty. 4 SlgnHl¢anco of finandal In8trum•nts to th• chartty8 PO8ltlon There 8r8 no 8ignSfi¢ant tmpli¢alk)ns of such matters. 5 Net suTrlus beforo tsx In th& Ilnanclgl yoar 2025 2024 Th8 ngt ¥urplu$ bofor8 tax In tha tkn8n¢lal Is 8tatsd aftgr charglng:" Dfrprecbtion of owngd Ilxe(l a$88ts P6rLslon costs 6.370 3.921 3,821 6 Staff co8t8 and emoluments S•lary ¢osts 2025 2024 Gr088 S818de8 eXC￿dIng Injstees and key marmgemenl personnel Employerfs Natlonal Insurance for all 8taff Employerfs operating costs of defined eonlribulion p8nsion ￿hern 148.124 6,715 177,488 7,754 3.821 3.922 Total fjalorfw wago8 and r•lat•d eo¥ts 189 163 Tho estlmaled hjll Llmo e¢w4valenl number of all staff gmploy8d In the year was The ￿tIm￿l￿d￿Ul¥al*￿tnuMb9r olfull tlm• slaff deployed In dlff•rent actlvltlgs In th8 year was... Th9 estlmatsdlull rfm• •qufval•htnumber ofallstaff employ8das abov8 Ngilher Ihe Irugtees norany persDns connected wilh them have ￿CeIved any rèmuneration from the charty or afty lèlated entity, eilher in the ¢Ltrrent or prior year. No employees received emoluments lexduding pension costs} in excess af £60,000 per onnum. 14 Hessilhead Wildlife Rescue Trust Notes to the Accounts for the year ended 31 March 2025 7 Remuneration and payments to Trustee5 and persons conne¢tsd with them No trustees or person8 connected with them recelved any remuneration from charity, or any related entity. 8 Tanglble flxed assels Cumt Year Land and 8ulldln98 Pl•nt & MaGhlnery Total Cost At 1 April 2024 AddlUon8 172,022 1.820 65,962 38.157 276,141 1.820 At 31 March 2025 173.842 65.962 38.157 277,981 Deprnclatlon At 1 Aprll 2024 Charge lor the year 135.547 3234 55,437 2.105 36292 227,276 5.8D5 At 31 MAr¢h 202J 138 781 233.081 N•t book valu• At 31 March 2025 35.061 8A20 lJ99 44,880 At 31 March 2024 10,$25 48,865 Prlor Y￿r Land and Bulkllngs Plant & Maehlnery Motor Vghlcle$ Total Cost 01 Aprfl 2023 Addltlons 172.022 65,224 738 3&157 275,403 738 31 March 2024 172.022 65,962 38.157 276,141 O•pr•clallon 01 Aprll 2023 Charge for ihe year 132.279 3,268 $2,957 2,480 35.670 622 220,906 6.370 31 March 2024 55 135,547 ￿37 36.292 227,270 Ngt book valug 31 March 2024 36.475 10,$25 48,865 01 April 2023 39.743 12,267 2N87 $4,497 15 H¢ssllhead Wildlife Rescue Trust Notes to the Accounts for the year ended 31 March 2025 9 8toekn & Work In Progre• 2025 2024 Sknck8 b8f(re wrle do￿3 380 S40 540 Analysls ollh• carrylry val￿ of Stscks and workln pmgrns¥ by actm Stsck• 2025 2025 2024 2024 Activity Charitable acbNIty 1 380 540 10 D8btor• 202 2024 Trado dgbtors PftpaYTn￿tS and x¢rwl inc(wn• oth&r dolknrB 10,305 1,718 11289 1,500 173 11 Credltors: amounts f•lllng dug wlthln on• yaar 2025 2024 Trade cr&JlloTS Accrual$ PAYE. NIC VAT Bnd other laxe8 Other cro￿11 778 22.228 4,410 6,782 11.885 63 737 30.457 19.4FI 12 Income and Expendlture account 8ummary 2025 2024 At 1 Aprfl 2024 Surp￿$ after lax for tha y8ar 849,557 (7,4131 780,671 88.688 At 31 M•rch 2025 842.144 849,557 13 R•lated party tron4a¢lk*n• The ch¥ity operates fr(*n a prop8rtyiAvnwJ by (Th of thg trustees. nd Ihey wwe Feid £10.IXIO in r8ntfor this 16 Hessilhead Wildlife Rescue Trust Notes to the Accounts for the year ended 31 March 2025 14 Particulars of how particular funds are represented by assets and Ilabllitles At 31 Mayeh 2025 Total fvnds lunds Fund$ T8ngibl8 Fixed Assats Current Ass818 Current Liabillb'es 44,880 827.721 130,457} 44,880 827.721 130.4571 842,144 842.144 At 1 April 2024 Uwo5tr5ct•d lkn¥lgn•t•d R•strlcted fund• fvndg lund Total Fund• Tangiblè Flxed A88ets Curreth Assets Current Liablltties 48,865 820,159 {19,4671 48,865 820,159 119.4671 849,557 849,557 15 Change In totsl funds ovor tho yoar as shown In Not• 14 , analysed by Indlvldual funds Fund$ brouglrt Mov•n•nt In lomrd from frJAds In 2025 2024 Tran8f•rs Funda ￿rI•d boh¥oen for*ard to fvftd8 tn 2028 2026 S•0 Not• 16 $9• Not•0 Unrnstrtct8d and desIgn4t￿ fvnd$.'. Unw81rlcled Revewe Funds 849.557 17,413) 842,144 Tolal unro•trlcl¢d 4nd deslgnated lund• 849.557 7.413 842.144 Total charflytund8 7,413 842,144 1B Analy818 of movements In funds over the year as shown in Note 15 Other G￿n• a LogBe¥ om• Expondlturo Movgm•nt In fun 2025 2025 Xt25 2025 UnM5trtctod and d￿l9natedfU￿ds... un￿Str￿t@d Revenue Funds 264.(KJO 1271,4131 (7,413) 264,000 271,413 7.413 Gains and hssas are detailed in noles 0,0. O. O and O 17 Hessllhead Wildlife Rescue Trust Notes to the Accounts for the year ended 31 March 2025 17 The purposes for whlch the lunds Unrestrkted and dgslgnatedfunds... These funds are held forlhe meetlng the objectives oflhe charity, and to provide ￿SerVeS for futyjre activities. and . sublect to charity leglslation. are frge from all restrictions on Iheir use. Unrestrkted RoVenL￿ Funds Restrl¢ted funds.". Restricted Fixed Asset FutNIs Th8 PU￿￿8 of Ih&¥8 fvnds18 descrtbed under the accounJng poIIcy 'Accountlng for c8pItsI grants 4nd ffxfjd ass8t funds.. 18 Ultlmate ¢ontrolllng paty Th8 charity is undèr tha control of ilslggal memb8r5. 18 Ho8Bllhoad ￿ld111$ Tnmt Dglallod •nolysi$ of Inwm• •NI •ypfrnthlur• for th• y••r fjndod 31 IAarch 2025 a• rnqulrod by th• SORP 2015 Th1¥ analNsli is dausifmdbyconv•ntional nomin41d￿¢riPflj￿ andnotby ￿0VIty. 19 Dwatlons. Grants Lega¢i P￿dI 2024 D¢nalleffii and gTft8 tr￿￿ kndlwldu 8rn￿ (knai¥)r￿ kndi¥kluthl8$8 Ihan £1(KlO Refl￿￿5 Irom MMIIC on thft8klbJ don3Ocffl QUVMA Rod*AJ Corrw#5tte6 0￿ MaL* F￿nd•tknn 94.128 12.T97 iom 1Q87• HgN8nd Tll Brflish Oiv9r5 Mafine Rebe R Shéw WK Anibjue Ward 1,OCQ io.o(xi 10,twJ 1•.DIID I.ODO Ith CMIlkn Aclkn GrtyJp McTawrt & Co Soldl sar￿ TnMI Totsl don•llon• •nd glft• IMM Indlvklu•l• 111710 W*LIIEI 123N5 CuTh•ht y••r piityy UnY••tthl•d Il••trl¢t•d T•tsi F¥nd• T¢l•lFund Fth 2Q24 Lrygxi•8 f•c*I¥ Sml *Bd88 Indlvldu• i••• ￿ £fOfh) 78.148 27.842 It,558 3.000 11x1,000 10,000 20,8 68MS4 10.000 2021 10.010 218 4680 140 1•,385 1WOD 18.(198 1&.385 Totsl 1•g•cl•• Tr¢•Iv￿1• 147.lJO 147,1 26lOJI Totsl Donatlons, Grants and Lvgaclos Toial Don•UonJ. 6T￿1 and Al Logociès 259.898 *VALU 30&0 19 Hèssilhead Wildlif• Rascuo Trust Detalled attatysls of IrJ¢om and gxpendlbJre lor the year ended 31 March 2025 as rBqulred by th• SORP 201S 20 Income from other. non charllable. tfadlng a¢llvltles Cwnnlpar CuThBntyvr CuFrnTrty￿T Prforywr UN￿11￿1￿ Rbstrithd Totsl Fund* Tolal Funds Funds 2025 2025 2125 2024 sa￿ of goods. Ira6ninll faesetc 1,583 3.187 Inwme from ￿tt￿r¥j and licen8irvJ of Pro￿rty for non charitate PLWP08e8 11851 11951 905 Total from oth¥rxii¥MI 1,388 4.092 21 Inv•stsnont Incorn• CurT•nly•oT ¢uM*nty•w Cutr•nty••r Unr•¥Mci•d R•¥lrt¢tgd Totsl Fun¥B F¥nd• PrlorY4•r Totil FuMd¥ 2021 2024 88nk kntern$t Rocdvab 2.716 1716 2,201 Totsl In¥88tmént Ihepm• 2,716 2.716 2,201 22 Olhèr hKomo and galns Curwiye4r Cutr•ntyw ¢U￿￿ty••r Uw••trfrl•d RMtfl¢t•d Tot•1 Fund• Fun¢l• FundB Pdoryvr T•iDI FuTrd• Cur•nty••r 202S 2lJ24 Sundryoth¢r 888 Total oth•r Incom• 6b8 23 Exp•ndllur• on charltsbh actl¥Stlo9. Dlr•ct •p•ndlno Cu¢r•ffty•ar Cu￿rty•*r CwTfjnt ywr Prforyèor Unwtrb¢i•d R•etrlcknd Tot41 Fund• Ttytsi Fund• Fund• Fun Curr•nt Y•w 202$ 2UIS 2024 Gross $nd ¥alaries- charftsblè activities E￿￿0YerS, Nl- Charflable actlvttl•s Oafined contribuiion pension co¥t8 chorftabtg aCtivlt(e8 148,124 148.124 17TAD8 6.115 7.7S4 3.821 3.821 3,121 Total dlroct ¥pendlng 16&efo 158.660 189,163 20 He5511head Wlldlifo R￿u? Trust Detalled analysi8 of incom• and ¥xpenditure for the year ended 31 MaTch 2025 as requlTed by th• SORP 2015 Z4 Support costs for ch#rltabb tetlvltl•s CuTr•rtyvw Cthvnty•Br Ctyiwrty•ar PTrlorYeer Unr•strkW Rutrkt•d fotslFwth Total Funts Currgnt Year 2024 Pr8mis•$ Expons•s Rates and water charge Rgnt Light heat at)d power Premises repairs, renewals and m81ntenance 10.(KY) 16.484 10.IIDO 10,LN)O 11078 12.8)2 20.527 Admlnl$trallv• ov&rhWs Te5ephoT)e. fax and intÈmel Stationèry and printing Motor expenses Mernber5hlp sub5crfpllons Softwara licenees and 8xpen8e8 Cleaning Advart1sl￿j and ma￿etIng Sundry exp8nses Equipm8nl,rap8irs,8xpans8s and maint8nance Insuranc Vet surgeon and rnaterfals Anim818nd blTd food 5.101 1.108 6.133 679 1.017 5.101 1,108 0.133 4.512 2AOO 1.D17 1784 709 4.055 1.150 126 433 1078 3S2 31.021 2,078 1.872 11.647 31.021 Prof•$8lonal fo•$ pald to tho Audllor orlnd•p•nd￿l Ex•mln•rln 4¢ldttlon lo •udKond•x•mln•llon As dots51gd In Not8 25 2818 2.818 1677 FlnoD¢l•l co¥ts Bank chargos Other Interest pay8blo Deprec+atlon & AmrUs8tlon In tolgl (cf 1.073 234 5R05 lJJ73 1380 4805 6A70 Support costs b•for• r•8llocatlon 110,487 11W7 129,759 Total support CQBts- Curr•nt Y•ar 110,487 110A8T 129,75J 1 th8 8xrATrJlluro lft Iho prfN yaarw8B unr68trfcted. AdmInIs￿tIv• overh￿d$ Profos8lon•l fo•s p•ld to the Audltororlnd•pond•nt Examlnwln •ddltlon to audlt4nd examlnatlon As datall6d ITr Note 25 1677 Flnanclal coBts Bank charges Othar Interest payalAo Dopreclalon & Arnorli$8ti(Jn In total for 1280 1.280 6J70 370 Support costs ￿allocatIon 129.759 129.759 The basls of al￿*1￿1n of cosls ll¢tiviti#&18 de8crlbed Lmder WI￿ting pcldes 21 Hgs5ilhead Wildlife Rescue Trust Detailed analysls of Income and expettdlture forthe year ended 31 March 2025 as requlrad by the SORP 2015 25 0th8T ExpendSture. Govorrwic* ¢osts Currgntyryar CwTrnlyoar ¢uvrent >wr UnrwJlitlqd 110strlctsd Tolal Fund* Ftsnd• P￿ory￿r Tol•l PundB Cury•nt Y 2025 2trZS 2U23 Z024 Independent ExaMin￿Sfees 1.323 1,265 Totsl Guvemanca É¢rtts 1,323 1.323 13BS Professlonal fees paldto th•AudlÉor orlndepend•ntExamlnerln addltlon lo gudlt and ￿￿mInatIOn fees Cwwqrt y••r ¢wI•￿y￿r Curr•niy•ar p￿ory•01 Unrn•irtGl•d R•strlct4d ToiDI Furrtl¥ Totsl Fundb Fund• Fund• 202$ 2025 2024 othwfln8ncfral 88TvlrA4 2.818 818 1677 Total addltlonal hos Indud•d support COBts at Nots 24 2.818 4818 2.677 All Ihè 8xp8ndhur• In ptr>wrv4B8 unr88ts1c￿I. Professlonal f8os pald to th• Audilororlnd•p•ndonl Ex•mln8rln •ddltlon to •udlt and gx•mln•tlon prttsrY••r PdorY••r PrforY•oT T•tsi Funds Fur Fwd 2024 Z024 Othér financ￿1 88rvlt4s 2,67T 2,677 Tot•l udillllonal l•e• In supwl e08t8 al Not• 24 167T 1877 21 Total ¢￿￿la1)I• •Xp￿dI1￿rn Cwronty•RT CurY@ity•ar PfvrY4•r UnrB6lrfci•rf Rellrfeted Totsl Fund¥ Ttsthi FundB Fund• C￿n￿t Y8•r 2029 2025 2024 Total dlreGI Sp￿￿ID9 Total support cosls Total Govemance costs 158,660 110.487 1,323 150.860 110,4B7 1,323 189,168 129,789 1.2es B2d B2• th4r1t￿￿*xPeTrdll￿V* 27Q.470 270,47Q All Ihe 8xpendihJre in IhB wtryear was unroshS£tsd. Prforywr Prtory￿r Vnre4trfctsd R*Alrfei•d Fund• Prtory￿r Totsi FtsndB Prfor Year 2024 2024 2024 Total dire¢1 spendlng Totd support cos Total Govemancts costs 189.163 129.759 1,265 189.163 129,759 1.265 B2d B2 320.187 Hes5ilhead Wildlifg Rascuo Trust Detalled analysis of incoma and axp8ndlture for the year ended 31 Marclt 2025 as requlred by thg SORP 2015 27 Expendlture on ralslng fund5 and costs of Investment management ToialF￿d* CuThent Year Fundg 2D2S 2024 Cost of fundr81slng aclfvltlgs 1194 Total fvndralslng co¥ls Bl 3.194 Avthe expgr¥Jiluro In the yryrestrfd￿. 23