Registered Charity No SC025717 

## SOUTH OF SCOTLAND WILDLIFE HOSPITAL TRUST 

## Accounts for the year ending 31% March 2026 

## Administrative Information: 

Principal Address South of Scotland Wildlife Hospital, Barony Campus, Parkgate, Dumfries DG1 3NE 

## Charity Trustees 

## (Hospital Management Committee) 

||Pamela Ewart Chair/Treasurer|
|---|---|
||Ann Greybe Secretary|
||Lyn Ferguson|
||Corinna Harkness|
||Nicola Adair|
|Bankers|Cumberland Building Society,|
||Principal Office, Cumberland House,|
||Castle Street,|
||Carlisle|
||CA38RX|



## Independent Examiner Dorothy Maitland 

1 

## Annual Report of the Hospital Management Committee 

## Introduction 

The Hospital Management Committee is pleased to present the annual accounts of the South of Scotland Wildlife Hospital (SoSWH) for the year to 31S March 2026. 

We are a small group of people concerned with the care and treatment of wild creatures, the promotion of education in respect of the care and concern for wildlife and the provision of practical experience for volunteers and students. The Hospital has a membership scheme and the Trustees are drawn from those members. The South of Scotland Wildlife Hospital employs two people on a part-time basis. Lorna Kempsell as a Manager/Education Officer and from October 2023 Mandi McKinna employed due to pressure of work and to comply with the new animal licencing laws. Close links with Barony Campus (now SRUC Ltd) are maintained on whose premises the Hospital is situated. 

This annual report and accounts present a summary of our financial activities during the year and gives an overview of the general activities which have taken place in the life of the Hospital in the past year. 

## Activities and work of the Hospital 

The Hospital provides a service of care and treatment of injured wildlife throughout the year and is never closed. Injured animals come to the Hospital from veterinary practices, SSPCA and members of the general public. Occasionally the staff members and volunteers are required to capture injured wild animals. Training is provided for volunteers in the feeding, handling and treatment of animals. 

The range of animals treated includes bats, badgers, foxes, squirrels, hedgehogs, song birds, waterfowl, swans, geese, herons and birds of prey. 

The Manager/Education Officer and her volunteers give talks to groups of all ages. They attend various environmental activities wherever possible to increase the public’s awareness of wildlife and their habitats. We are particularly grateful to members and volunteers who give their time to the Hospital and to fundraising activities. 

## Income 

The Hospital's income comes from fundraising activities by the staff and volunteers and any grants that can be obtained. The largest proportion of income comes from charitable trusts having specific objectives relating to wildlife and conservation, donations from members, people bringing animals to the Hospital and occasional legacies. 

In the year to 31** March 2026 the Hospital was lucky enough to receive grants amounting to over £31,000 from various charitable organisations. The R S Macdonald Charitable Trust have continued to be a great support to the Hospital with an annual grant of £8,000. The Weir Charitable Trust donated £10,000 to cover the cost of employing our second employee, which was an enormous help. In addition, we received many donations from our members and the general public. We attended a number of fundraising events and gave talks to various groups. Facebook appeals have been very productive both for cash donations and goods for the Hospital. We continued to receive many donations in kind from the public such as food and items which would otherwise have needed to be purchased. 

## Expenditure 

During this financial year the Hospital needed to make major repairs to our perimeter fence due to badgers digging in to the compound. There were the normal maintenance repairs of enclosures etc, The Hospital’s costs of food, medicines etc. were reduced due to the large amount of goods donated. In May this year we had to build an additional duck enclosure to accommodate the increase in the number of ducklings and goslings received. As we needed to run power to the building the total cost was £9055, which is a large amount out of our funds. 

2 

No reserves or investments are held. 

## Reserves and Investments 

## Structure, Governance and Management 

The SOSWH Trust is a registered Scottish charity and operates under the Constitution established in 1996 and last modified in 2021. 

The Hospital Management Committee meet every two months to determine the priorities for the operation of the Hospital and receive reports of wildlife cared for and released. Records of every animal are kept and statistics generated to aid future management. 

An Annual General Meeting is held once a year when Trustees are elected and confirmed by members of the SOSWH. The Chairman, Treasurer and Secretary are elected annually. 

The Hospital Manager/Education Officer answers directly to the Hospital Management Committee for the operation of the Hospital, its education programme and the management of volunteers. The Manager and volunteers undertake training provided by other organisations from time to time. 

The Hospital Management Committee is responsible for the keeping of proper accounting records, the health and safety of those working and volunteering in the Hospital and the maintenance of property and equipment. 

## Conclusion 

The SOSWH Trustees would like to thank all those who contribute their time and skills to the Hospital. In addition, we would thank everyone who has donated money and/or goods so generously to ensure the continuation of the work of the Hospital. 

On behalf of the Trustees 

bee cence cee cee cee eee see cee een aeeceauaeeseeeaes 

Dated 23° April 2026......... 

Pam Ewart Chairman of the Trustees. 

3 

## Receipts and Payments Account for the year ended 31°t March 2026 

||||||2026|2025|
|---|---|---|---|---|---|---|
||||||£|£|
|Receipts||.||Notes|||
|Donations and Grants|||||38,571|33,031|
|Membership||||4|3,220|2,/71|
|Receiptsfrom fund raising activities|||||7,892|7,567|
|Bank interest received|||||460|572|
||Total Receipts||||50,143|43,941|
|Payments|||||||
|Payments relating to charitable|activities|||2|53,024|38,363|
|Expenses offundraising activities|||||24|171|
|Total Payments|||||53,048|38,534|
|Surplus/(deficit) forthe||year|||(2905)|5,407|
|Statement of Balances at 31°t|March 2026||||||
||||||2026|2025|
||||||£|£|
|Cash at Bank|||||||
|Balance at beginning ofyear|||||29,005|23,598|
|Surplus/(deficit) foryear|||||(2905)|5,407|
|Total cash funds at end of year|||||26,100|29,005|
|Comprising|||||||
|CurrentAccountx 2|||||10,459|13,467|
|DepositAccount|||||15,563|15,103|
|Debtors|||||0|0|
|Petty Cash|||;||196|435|
|Creditors (outstanding cheques)|||||-118|0|
||||||26,100|29,005|
|OtherAssets and Liabilities (for info only)|||||||
|Assets (materials for sale)|||||0|0|
|Liabilities|||||0|0|



4 

Notes to the Accounts 

## Accounting policy 

## Basis of Preparation 

The Accounts have been prepared on a receipts and payments basis. All funds are unrestricted 

1. Income — Membership 

HM Revenue and Customs payment for Gift Aid is included within the Membership income. 

||2026|2025|
|---|---|---|
||£|£|
|Membership|981|934|
|HM Revenue and Customs Gift Aid|2,239|1,837|
||3,220|2,771|



## 2. Payments relating directly to charitable activities 

|||2026|2025|
|---|---|---|---|
|||£|£|
|Wages and expenses||27,463|25,480|
|Training costs||1,500|1,430|
|Rent and rates||0|0|
|Advertising||0|0|
|Stationary, postage etc.||373|210|
|Telephone/internet/website||961|959|
|Insurance||1,151|1,012|
|Patients’ food, drugs & vetfees||4,661|3,012|
|Equipment||3,152|1,148|
|Repairs & New duck pen||13,490|4,923|
|Waste Disposal||26|17|
|Sundry expenses||247|172|
||Total|53,024|38,363|



## On behalf of the Trustees 

ceeeee eee cee cece eee eae wes eeneneuenes 

bee beeen 

Dated 23 April 2026............ 

Pam Ewart Chair 

, 

5 

## Independent Examiner’s Report to the Trustees of South of Scotland Wildlife Hospital Trust 

| report on the accounts of the charity for the year ended 31** March 2026 

## Respective responsibilities 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) Regulations 2005 and the Charities Accounts (Scotland) Regulations 2006 as amended. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner’s statement 

My examination is 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts. 

## Independent examiner’s statement 

; | 

In the course of my examination, no matter has come to my attention: 

1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 

   - e to prepare accounts which accord with the accounting records and comply with Regulation 9 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. 

-Vaathard. .... Dated...Be fiyfdl 

Dorothy Maitland Flat 48 The Granary Glebe Street Dumfries DG1 2LY 

6