ROY DENNIS WILDLIFE FOUNDATION
ACCOUNTS
for the year ended 5 April 2025
ROY DENNIS WILDLIFE FOUNDATION
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|---|---|---|---|
|Contents|Page|
|Legal and|administrative|information|1|
|Report|of the Trustees|2|
|Report of the independent examiner|3|
|income and|Expenditure|Account|4|
|Balance|Sheet|
|5|
|Notes forming|part of the Accounts|6-7|
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ROY DENNIS WILDLIFE FOUNDATION
~ .
Scottish Charity No. $C023741
Trustees
Founder member
Operational Address
Half Davoch Cottage Dunphail Forres Moray iV36 2QR
Independent Examiner
David Cassidy Scottish Law Accountant 126 Drymen Road Bearsden G61 3RB
Bankers
The Royal Bank of Scotland 59 High Street Grantown-on-Spey PH26 3EG
Solicitors
R & R Urquhart LLP 117-121 High Street Forres Moray IV36 1AB
Page 1
ROY DENNIS WILDLIFE FOUNDATION
Scottish Charity No. $C023741
Trustees Report for the year ended 5 April 2025
The Trustees present their report and financial statements of the Trust for the year ended 5 April 2025,
Structure, governance and management
The Deed of Trust for the Hightand Foundation for Wildlife was registered in the Books of the Lords of Council and Session in Scotland on Sth June 1995.
Variation of Trustees recorded in Deed of Assumption and Resignation dated 5th January and 2nd and 15th April al! in the year 2007 and Registered in the Books of the Lords of Council and Session on 24th April 2007.
The principal activity of the Trust is to promote, for the benefit in Scotland and elsewhere, the conservation of wildlife and the restoration of natural ecosystems.
The name of the Trust was changed to Roy Dennis Wildlife Foundation in 2017.
Financial review
The Trustees consider that the Trust has adequate resources to continue its operational existence for the foreseeable future. In coming to this conclusion, the Trustees have paid particular attention to the period of one year from the date of approval of the financial statements.
This report was approved by the Trustees on ob NRE Atco bore
Signed, on behalf of the Trustees
Page 2
ROY OGNAES WILGLIPR POUNDATION
fay the paried Oth April 2024 te Sth April 2028
‘to 7 that fourm part of this document,
fo the best of my knowledge and belief, and in accordance with ie information anc explanations given to me!
-
ihe tarmns of the Chariies and Trustee Investment (Sealand) Act 2005 Act and the Chantics Accounts (Scotland) Meaquietions 2006, The charity trustees consider that the auch requirernent of Regulation 16(4) (d) of the Accents Requiations does not apply. liis ey responsibility to examine the accounts as required under seetion 44(7(c) of the Act and to stete whether particular matters have came to my alfention.
-
(Scotiand) Regulaticns 2006. An exarnination includes @ review of the accountlin recores kept by the charity and a comparisen of the accounts prosaniad with those records, alse inchidas consideration of any unusual items or disclosures in the accounts, and seols axplanations from the trusiges concerning any such matters. The procedures undertaken do not orovide all the evidence thai would be required in ain audit and, conseauenily, ido not eXSress an alll opinion on the accounts,
-
&, in fhe saurse of my examination, no matter hes core te my altention ta which, im my opinion, attention should be chawn in order ta onable a proper understanding of (ve accaunts fp be
SHOEV2 ve sed
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“7 ARO lo
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ROY DENNIS WILDLIFE FOUNDATION
Scottish Charity No. SC023741
Income and Expenditure Account for the year ended 5 April 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| Incoming resources | £ | £ | |
| incoming resources from generated funds: | |||
| Voluntaryincome Investment income |
2 | 88,338.41 2,961.73 |
164,077.20 1,887.66 |
| 91,300.14 | 165,964.86 | ||
| Resources expended | |||
| Charitable activities Administrativeexpenses |
3 4 |
139,398.04 10,017.25 |
57,023.35 528.62 |
| 149,415.29 | 57,551.97 | ||
| Net income before investmentdisposals | (58,115.15) | 108,412.89 | |
| Netmovement infunds Fund at 5th April 2024 |
(58,115.15) 218,278.72 |
108,412.89 109,865.83 |
|
| Fundat5thApril2025 | 160,163.57 | 218,278.72 |
Page 4
ROY DENNIS WILDLIFE FOUNDATION
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Scottish Charity No. $C023741
BALANCE SHEET
at 5 April 2025
Notes 2025 2024
£ £
Current Assets
Cash at bank and in hand 161,243.57 219,088.72
Net Assets 161,243.57 219,088.72
Represented by:
General Fund - unrestricted 5 160,163.57 218,278.72
These accounts were approved by the Trustees on Vb NINtrutty and signed
on their behalf by:y WLS_ -
_ ae
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Page 5
ROY DENNIS WILDLIFE FOUNDATION
Scottish Charity No. $C023741
Notes to the Accounts for the year ended 5 April 2025
1 Accounting Policies
(a) Incoming Resources
Income from ail investments is included in the year in which it is received.
(b) Expenditure
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities. The Trust in not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.
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2 Incoming Resources 2025 2024
Voluntary [income:] £ £
Donations 88,338.41 164,077.20
Investment income:
Bank interest 2,961.73 1,887.66
91,300.14 165,964.86
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Page 6
ROY DENNIS WILDLIFE FOUNDATION
Scottish Charity No. $C023741
Notes to the Accounts for the year ended 5 April 2025
.
| 3 | Resources expended | 2025 | 2024 |
|---|---|---|---|
| £ | |||
| Charitable activities: | |||
| Wildlife projects: | |||
| Osprey Scotland Projects | 7,139.02 | 820.00 | |
| Osprey England Projects | 5,350.92 | 1,539.00 | |
| Golden Eagle | 1,517.26 | 604.31 | |
| White-Tailed Eagle | 19,310.92 | - | |
| loWightWTE Project | 92,570.74 | 45,121.54 | |
| WT EagleWales | 2,000.00 | - | |
| Peregrine | 3,509.18 | 1,732.00 | |
| WTEagle Norfolk | - | 3,582.50 | |
| Capercaillie | 5,600.00 | - | |
| Raptors | - | 1,924.00 | |
| Lynx ete Puffin | 2,400.00 | 1,700.00 | |
| 139,398.04 | 57,023.35 | ||
| 4 | Administrative expenses | 2025 | 2024 |
| £ | £ | ||
| Independent Examiner | 270.00 | 270.00 | |
| Bank charges | - | 34.30 | |
| Lecture, meeting and office costs | 9,747.25 | 224.32 | |
| 10,017.25 | 528.62 | ||
| 5 | Movement in funds | 2025 | 2024 |
| £ | £ | ||
| Total funds broughtforward | 218,278.72 | 109,865.83 | |
| Incoming resources | 91,300.14 | 165,964.86 | |
| Outgoing resources | (149,415.29) | (57,551.97) | |
| 160,163.57 | 218,278.72 |
Page 7
ROY DENNIS WILDLIFE FOUNDATION
BALANCE NOTE AS AT 05/04/25
Funds held at 05/04/25 R & R Urquhart RBS Account 00105056 RBS Account 00123704
£ - £ 1,153.63 £ 160,089.94 £161 243.57_
Accounted for as follows:Fund at 5th April 2025 Per Trust Account Trust Account Account
Per Trust Account Trust Account Account £ 160,163.57 Scottish Legal Accountants Independent Examination fee - 2022 £ 270.00 Independent Examination fee - 2023 £ 270.00 Independent Examination fee - 2024 £ 270.00 Independent Examination fee - 2025 £ 270.00 £ 161,243.57
ROY DENNIS WILDLIFE FOUNDATION
EXPENDITURE
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|---|---|---|---|---|
|Osprey|Scotland|Projects|£|7,139.02|
|Osprey|England|Projects|£|5,350.92|
|Golden|Eagle|£|1,517.26|
|White-Tailed|Eagle|£|19,310.92|
|loWight WTE|Project|£|92,570.74|
|WT|Eagle|Wales|£|2,000.00|
|Peregrine|£|3,509.18|
|Lynx|etc|Puffin|£|2,400.00|
|Capercaillie|£|5,600.00|
|Office/Misc|£|9,747.25|
|Audit||£|270.00|
| £270|Provision|included|“£|[149,415.29,]|
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| ROYDENNISWILDLIFE | ROYDENNISWILDLIFE | WILDLIFE FOUNDATION | WILDLIFE FOUNDATION | WILDLIFE FOUNDATION | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Expenditure 29/04/24 01/05/24 |
OspreyScotland Projects |
OspreyEngland Projects |
GoldenEagle | £ | loWight WTEProject 2,169.91 |
White-tailedEagle Exmoor |
WTEagleWales | Peregrine | LynxetcPuffin | |||||||
| 03/05/24 03/05/24 30/05/24 30/05/24 31/05/24 |
£ | 1,059.02 | £ £ £ £ |
6,879.35 2,695.41 783.20 7,959.82 |
£ | 530.50 | ||||||||||
| 13/06/24 01/07/24 |
£ | 100.00 | £ | 125.42 | ||||||||||||
| 10/07/24 10/07/24 11/07/24 15/07/24 18/07/24 31/07/24 |
£ | 62.67 | £ £ £ £ £ |
1,998.00 438.00 100.00 8,798.68 5,798.83 |
£ | 900.00 | ||||||||||
| 05/08/24 06/08/24 30/08/24 |
£ £ |
1,104.00 950.40 |
||||||||||||||
| 02/09/24 02/09/24 16/09/24 16/09/24 16/09/24 23/09/24 01/10/24 |
£ | 200.00 | £ | 64,59 | £ £ £ £ £ £ |
2,257.00 2,682.72 17,233.66 3,130.00 449.24 100.00 |
£ | 2,518.31 | £ | 460.00 | ||||||
| 02/10/24 31/10/24 |
£ | 438.00 | ||||||||||||||
| 05/11/24 08/11/24 08/11/24 29/11/24 |
£ | 462.00 | £ £ |
4,129.50 2,500.00 |
£ | 2,000.06 | ||||||||||
| 31/12/24 | ||||||||||||||||
| 06/01/25 31/01/25 |
£ | 90.00 | £ | 83.00 | ||||||||||||
| 17/02/25 05/03/25 26/03/25 |
£ £ |
2,914.00 76.44 |
£ | 2,914.00 | ||||||||||||
| 31/03/25 | ||||||||||||||||
| 31/03/25 | ||||||||||||||||
| 31/03/25 01/04/25 03/04/25 |
£ | 6,080.00 | £ £ |
3,200.00 1,488.92 |
£ | 1,200.00 | £ £ £ |
2,794.64 5,600.00 8,381.52 |
£ £ £ |
2,794.64 2,400.00 6,153.47 |
£ | 2,000.00 | £ £ |
1,600.00 549.18 |
£ | 2,400.00 |
| £ 7,139.02 ————————___ |
£ 5,350.92 _—————— |
£ 1,517.26 oo |
£ 92,570.74 ————————__—_4 |
£ 19,310.92 ——SS———S———— |
£ _——————— |
2,000.00 | £ 3,509.18 ooo |
£ 2,400.00 —=———————o |
Office/Admin/ Capercaililie Podcasts £ 4.55 £ 2.45 £ 4.90 £ 3.15 £ 2.80 £ 3.50 £ 3.15 £ 614.00 £ 2.45 £ 1.05 £ 1.75 £ 4,300.00 £ 1.40 £ 2.10 £ 5,600.00 £ 4,800,00 £ 5,600.00 £ 9,747.25