REGISTERED CHARITY NUMBER: SC043091 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED31 MARCH 21b24 FOR THF. HF.DGF.H()G H()SPITAL Thomas Barrie & Co LLP Ailaniic House la Cadogan Street Glas£ow G? 6QE
THE HEDGEHOG HOSPITAL CONTENTS OF THE FINANCIAL STATEMENTS for the i'tar ended 31 MARCH 21b24 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Note5 to the Financial St8¢¢ments Del4iled St8lem¢nl of Fin4nciwl A¢¢ii'i¢i 12 to 13
THE HEDGEHOG HOSPITAL REVORT OF THE TRUSTEES for ihe it4r ended 31 MARCH 2024 The truse9 preseni their report wilh ihe financial siaiements of ihe charity for ihe year ended 31 March 2024. The irusrees have adopted the provisions of Accountin¥ and Reportin¥ by Charitie5-. Ststement of Recotntnended Pnctice applicable to charitie5 preparing their accounis in accordance wilh the Financial Rewning Sthndard applicable in the UK and Republic of Ireland IPRS 102) {etTective l January ?0191. OB.IECTIVE8 AND ACTIVITIES objLttl¥ts #ims The objects of the charity are io fvnher the advancement hedgehog %'elfare by- o Helping hedgehogs in Fife and the sum*unding areas should they become sick. injured or orphan¢d: o Educating the local communit>, regarding hedgehog welfare. Significant activities It is n¢¢¢ssary' to help ihe injur¢d and orphaned h¢dg¢hog5 a5 th¢ future of the sp¢¢i¢s is in danger. The charit}. was sci up as thcrc was no1h¢re in Fife thai M'ould care for ihc animals. Their numbers have dropped from 30 million in the 1950's io one million ioday. The charity, accepts poorlv hogs and assesses and trea15 Ih¢rn accordingl).. I l¢dg¢hogs can be broughi in for various reasons bul ran¥¢ froni severcl}' undernourished or badlv injured and in some cases dead on a1Val. 'Il)e chariiy ui)denakes daily practical care io nurse them back 10 healih wilh the uliimaie goal ofrelease into the M'ild. Th¢ chJrit)' Ih¢r¢for¢ has ¢0 undertake varLOU5 fundraisin&T a¢liviii¢s lo fvnd food. th¢ upkeep of clean waTm caLies, veterinary bills in some cases including adniinistraiion of necessary medication. ACHIF.VF.MF.NT AND PERFORMANCE Ch#riiuhlt activities This }'¢ar th¢ charit). has don¢ variou5 fundraising a¢tivilies including o bib fvndryJiser iii mav ¢0 celebraie I ledg?Lho&i Aivareness week, this N'ear we did ? evenis. one was in ihe local cafe ,hICh we rented out ai)d did a crafty aftcriionii which wa5 enjo>'ed by adults and children. the second eveni w.e did in ihe local txiHling club M,hich i¥'as another success. II'L als() went tt> the local market in Rosyth where we Mere mei by a lot of (he locals who know of the charity and ihe work doiiL. started doing? talks 10 small groups so in rebnri. and march she did ihree ialks. A talk was done 10 Ihe local re¢ired firLlig)Iiiii"b Lharily , a sniall church btrroup and a kniitinb broup. In all cases a small doi)alion was gpiven and . lOoK a 5n)all amoui)t of m¢rchandi%e w'hich went down w'ell. They all enjoled the ' )arLd slid¢ rLpared. The total iiitak¢ of h¢d&TehogJs this year was 256 with 660, being released back to ihe wild. did a visii io die IVLJI parkland and mel willi ihe rangers who had hedbJehobT ne51 boxe5 they wanted advice 10 5iie. thL5 LS 11 Lili a vieiv to do a release in the futurE. We had a number of ii)jured pregnant fcmales come into care w'hich had to be handled very delicatl) due to the nature of the situation. Adult feiiiales stress very, easil}, and can kill their young. in i,0 cases the injured mothers were ireaied and iheir young survived bj being cared lor bj iheir Inother. in a Ihird Cd5e sadl>' She was too disiressed and abandoned ihe youns. Our normal facehi)ok page kcpt updated w'eck"l)' or rThore frequentl). 14'Lth a mix of thc charitles activities and awareness information to help the public understand ihe problems hedgehogs are facing and how ihe}' can help. FINANCIAL REVIEW Financial positio The charity's income consists of donation5 from ihc public and fundraising actLVlties and amounted to £43.243 for the year (2023-£37.072). The charity once again generad a surplus. £20.304 (£22.574). Ai the year end, the charitj is able lo carry forward £104.760 fo funds. all ofwhich are unres(ri¢ted. Page I
THE HEDGEHOG HOSPITAL REVORT OF THE TRUSTEES for ihe it4r ended 31 MARCH 2024 FINANCIAL REVIEW Reserves pijlicv The charits. musi mainiain reserves in order to meei commitments and io cope '11h an5. unexpected expeiidilure. Diie to the nature of the chaiitj. 11 tnu5t be able lo cope M'ilh increased demands to care for wildlife brought in and respond a¢cordingl)'. The ¢harit)' will ¢ncouni¢r fluctuaiions in th¢ care n¢¢ds of the wildlife and will therefore be unable io predict bills such as Velerina care. The charit5J also depends on rundraising and public donations. Due io the unpreditiable nature ofihe ecimomit cliniaie it will always be neccssary io havc reserve fvnds. The chariry. musi olso reviem. and keep obr¢asi of neccssarv equipnieni and have an on-going list ro documeni an}. Ihai .111 require replaceineni and new equipmeni thai may enable tlie Lharily Iv best achieve 115 objeLIS. Long temi plans are also in ihe pipeline for a move io a larger property. purww buili in 2-5 years so reserves are starting to be built up now for thai. STRUCTURF., GOVF.RNANCF. AND MANAGF.MF.NT Governing document l-he charity is an un1ncor)rated charifj. Ihat is govemed by its Consiituiion. The charit> was granted charitable status by OSCR on 17 April 2012. Recruitment and p)intment of new trustees Tli¢ man&igfLni¢nt Lommitte¢. whi¢h nornidll}' m¢¢ts at leasi 3 limes a year. are the charity's tnJstee5. Membership of the mana&?ement commiiiee is open lo an)one *'ho has an inierest in assisting the chariiy to achiLve its aims. Election to ihe managiemeni committee is ag?reed ai ihe Annual Generdl Meeiing7 in accordance wilh ihe siaicd consii(Liiion. Undcr the cons(iiution. the manabiemeni musi consist of a minimum ofihree n)embers which ¢onsists of (he office bearing p051s of Chairperson. Trerer ond Secreiory. OrEartis&tionxl Sirueture ThL manabiLmeni committee are responsible for the straiegyic direction and byovernance of the charity. Dao- day opcration5 are carried otsi b>. thc Manabjer on a volunteer basLS. Thc Managcr is also responsible for the recruitment of a small group of volunteers. REFF.RF.NCE AND ADMINISTRATIVE DETAILS Regiytered Charity number SC043091 Page 2
Tr TIII: 'I'RI 5TF:Tr:5 nde tsr REFFRF.NCF. ..111).4D,MINISTR.4TIVE DET,IIIS Jndeptnd Atlantic House l (l Ll.P l a Cadogan Sirecl Glasgow G2 6QE Approved by order of of tnees on 23 Decemkr 2024 arnl sigrd on its behalf by..
INDEPENDENT EXAN11NF.R'S RF.PORT TO THE TRUSTEES OF THE HEDGEHOG HOSPITAL I repon on the accounts for the year ended 31 March 2024 sei oui on pages five to eleven. Kespective responsibilities of trust¢¢5 and examiner The chariti s trustees are responsible for ihe prepaiaiion of ihe accounts in accordance with ihe iemig of ihe Chariiies and Trustee Investment (Scoilandl Act 2005 and the Charities Accounts (Scotlandl Re¥ulations 2006 (as amended). The charity's tru5tee5 consider that the audit requiremeni of Regulolion 101 I Xa) io (¢1 of the Accounts Regulgiions does not appls.. It 1% my responsibility 10 examine ihe accounts as required under Seciion 44(IMc) of the Aci and 10 stsie hether particular matiers have come 10 my attention. Bk)sis of the independent txaminer's rtport Mv exatnination was carried out in accordance with Regulaiion I l of the ChariLies Accouiits {Scotlandl Regulations 2006. Ali exaininaiion includes a revie. of ihe accounting records kept by ihe chariry, and a comparison of the accounts presenied wilh those records. li also includes consideration of any unusual iiems or disclosures in ihe accounts. and seeking explanaiions froin you as truste¢s ¢on¢¢rning any such matters. Th¢ pro¢¢dur¢s und¢rtak'¢n do nol provid¢ all Ihe ¢vid¢nc¢ thpt would b¢ r¢quircd in an audit, and consequcnily I do noi express an audii opinion oil the vie%. given , the accounts. Ind¢p¢nd¢nl examiner's statement In coiinectioii ivith nii, elaniiiiaiioii, no matter has come io my aneniion I l } which giv¢s me reasonable cause lo believe that, in any Tnaterial sp¢cL the requirements to keep aceouniing records in accordance wilh Seciion 44( I Xa) of ihe ?005 Aci and Regulation 4 of the 2006 Accoun R¢&Tulalion5,' and to prepare accounts which accord with the accouniing records and io complj. with Regulaiion 8 of the 2006 Accouiits Regyulaiions have noi been met.. or 12} to which, in my opinion, al¢enlion should be drawn in order 10 enable a proper understanding of the accounls to be reaclied. Thomas Barrie & Co LLP Atlaniic House l a Cadogan Street Cilasgow G2 6QE 23 De¢ember 2024 Page 4
THE HEDGEHOG HOSPITAL STATEMENT OF FINANCIAL ACTIVITIES for Ihe it4r ended 31 MARCH 2024 2024 Unrestricied fund 2023 To(al fijiids Notes INCOME AND Ef4DOWMENTS FROM Share of trnsi income 33,811 31,610 Charitable Aetivities General 3,375 375 Other trading activities 6.057 5,087 Total 43.243 37,072 EXPENDITURE ON Raising funds 11,961 7,492 Charit8ble activities General 9.938 6,562 Other 1.040 444 Toi¥l 22.939 14,498 NET INCOME 20,304 22,574 RECONCILIATION OF FUNDS Total funds broub>ht forward 84.456 61.882 TOTAL FUNDS CARRIED FORWARD 104.760 84.456 The notes forni part of these finan¢ial sthtements Page 5
THE HEDGEHOG HOSPITAL BALANCE SHEET JI MARCH 2024 2024 Unrestricied fund 2023 To(al fijiids Notes FIXED ASSETS Tangible assets 10.990 14,220 CURRENT ASSETS Debtors Lash at bank and in hand 434 93.336 741 69.495 93.770 70,236 NET CURRENT ASSETS 93,770 70,236 TOTAL AS8F.TS LESS CURRENT LIABILITIE.$ 104.760 84.456 NET A.SSETS 104.760 84.456 UnrLslricied funds 104,760 84,456 TOTAL FUNDS 104.760 84,456 The fiiiancial statements were approved by the Board of Trusiees and authorised for issue on 23 December 2024 and were sigined on ils behall-by.. -I"ru5te The notes forni part of these finan¢ial sthtements Page 6
THE HEDGEHOG HOSPITAL NOTES TO THE FINANCIAL STATEMENTS for the it4r ended 31 MARCH 2024 ACCOUNTING POLICIES Ba%is of preparing the financial statemeDIs The financial sraiemenis of ihe charity. M'hich is a public benefii eniit). under FRS 102, have been prepared in accordance with the Charitie5 SORP IFRS 102) 'Accountin¥ and RenIng b), Charities.. Ststement of Recoimineiided Practice applicable to Charities preparing their accounts in accordanc¢ with th¢ FiJian¢ial Reporting St]dard applicable in the UK and Republic of Ireland IFRS 10?) leffeciive l January. ?0191'. Financial Reporting S(andard 102 'The Financial Reponing Standard appliLable in (he UK and Republic of Iieland. and the Charilie5 and Trusiee Investtnenl {Scoilaiid) Aci 2005. Tl)e financial siatements have been prepared under the historical cosi conveniion. The presentational and funciional currency of the flnancial ststements is Pounds Sierling 1£). Goin% Concern After reviewing ihe charitys for¢casls and projeclions. th¢ tnJst¢es hav¢ a reasonable expectation that the charity has adequaie resources to coniinue in operational existence for the foreseeable fuiure. The charity therefore continues ro adopr the going concem basis in preparing its financial staiemenis. Financial reprfyrtin% itandard 102- reduced diKlosure exemptions The Lharili, thken ddvdnialye of the folluwill¥ di5L105ure eienipiion in preparing th¢s¢ fin8Th¢ial siat¢m¢nts. as p¢nniLLed by FRS 102 'The Financial Reporting Siandard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Siaiemeni of Cash Flows. Income AII iliL(Ime is re¢owised in the Staiem¢ni of Finan¢ial A¢iLVlties on¢e ihe ¢harit}' has entiilemeni io ihe funds. 1¢ is probable (hat the income will be received and the amount can be measured reliably. Expenditure Liabilitie5 are recognised as expendilure as soon as there is a legal or consiruciive obligaiioii con)mitlliig (he charity to thai expenditiire. it is probable thai a transfer of economic benefits will be required iii seltletnent alld ihe aniouiil of tl)e oblilatIon can be measured reliabl%'. Expendiiure is accouiiied for on an a¢cruals basis and has been classified under heddinbTS that ab>bvrebtraie all cosi relaied to the cateb>ory. Ih'here costs cannot be directl>. attributed to particular headings they have bccn allocated to activities on a basi5 con515ieni M iih the use of resources. Tangible fixed assets rJeprecia¢ion is proi'ided al the following annual rates in order to WTit¢ off each as5el over its estimated usefvl life. Plant and machinery 20fy/o on cost and l(P/o on c05t The carrying values ol tangible fixed assets are reviewed annually for ImpalmnI if events or changes in circumstances indicate the carryinbw value5 ma) not be recoverdble. Taxation The charity 15 exempt from tax on it5 charitable activitie5. Fund aeeounting Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trnStee5. Restricted funds can only be used for particular restricted purse$ within the objects of the charity. Restrictions arise when specified by the donor or when funds are rdised for particular restricted purposes. Further explanation of the nalure and purw)se ofeach fijnd is included in the notes to the financial staiements. Page 7
THE HEDGEHOG HOSPITAL NOTES TO THE FINANCIAL.4TATEMENTS- CODtinued for Ihe it4r ended 31 MARCH 2024 OTHER TRADING AcfivJTIES 2024 2023 Fundraising evenis Sponsorships Ex¢¢piional items 5.057 1,000 3.789 1,298 6.057 5.087 TRUSTEES, REMUNERATION AND BENEFITS There were no (rustees, remunerdtion or other benefits for the year ended 31 March 20?4 nor for the year ended 31 March 20?3. Trustees, expenses There were no trustees, expenses paid for the )ear ended 31 March 2024 nor for the year ended 31 March 2023. Reimbiirsements of various expenses tothllin¥ £2.293.41 {2023 £2.1501 were mod¢ io ih¢ iruste¢s who held offi¢¢ ai son)¢ point during the year. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fuiid INCOME AND ENDOWMEP4TS FROM Share of trust income 31,610 Ch8rii#ble aetivitits General 375 Other trading activities 5,087 Total 37.072 EXPENDITURE ON Raising funds 7,492 Ch4ritabl¢ activitie. General 6,562 Other 444 Total 14,498 NET INCOME 22,574 RECONCILIATION OF FUNDS Total ThdS brought forward 61,882 Page 8
THE HEDGEHOG HOSPITAL NOTES TO THE FINANCIAL.4TATEMENTS- CODtinued for Ihe i'e4r ended 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- continued Unrestricted fund TOTAL FUNDS CARRIED FORWARD 84,456 TANGIBLE FIXED ASSETS Plani and macl)iiiery COST At l April 2023 Additions 21,923 360 At 31 March 2024 22,283 DEPRECIATION At l April 2023 Charge for year 7.703 3,590 At 31 March 2024 11,293 NET BOOK VALUE At 31 March 2024 10.990 At 31 March 2023 14,?20 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors 434 741 MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 84,456 20,304 104.760 TOTAL FUNDS 84.456 20.304 104,760 Page 9
THE HEDGEHOG HOSPITAL NOTES TO THE FINANCIAL.4TATEMENTS- CODtinued for Ihe it4r ended 31 MARCH 2024 MOVEMENT IN FUNDS- continued Net movement in funds, included in the aknve are as follows= Incoming r¢sour¢es Resources expended Movement in funds Unrtstrieted funds General fund 43.243 (22,939) 20,304 TOTAL FUNDS 43.243 (22.9391 20,304 CtsmparAtives for movement in fumds Net vemeni in funds At 31.3.23 At 1.4.22 Unre51ricled funds General fund 61.882 22,574 84,456 TOTAL FUNDS 61.882 22.574 84,456 Comparaiive net movement in funds. included in the above are as follows: Incoming resources Re50urce5 expended Movement Unrestricted funds General fund 37.072 (14.498) 22.574 TOTAL FUNDS 37.072 (14.4981 22,574 A current year 12 months and prior )'ear 12 months combined psition is a5 follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds General fund 61,882 42.878 104,760 TOTAL Fuf4DS 61,882 42,878 104,760 Page 10
THE HEDGEHOG HOSPITAL NOTES TO THE FINANCIAL.4TATEMENTS- CODtinued for Ihe it4r ended 31 MARCH 2024 MOVEMENT IN FUNDS- continued A current year 12 month5 and prior )rar 12 [lnthS combined net m0VennI in funds, included in the above are as follows.. Incoming r¢sour¢es Resources expended Movement in funds Unrtstrieted funds General fund 80.315 (37,437) 42,878 TOTAL FUNDS 80.315 (37.4371 42,878 RELATED PARTY DISCLOSURES There were no related party trdnsactions for the )ear ended 31 March 2024. Page 11
THE HEDGEHOG HOSPITAL DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the ie4r ended 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Share of trust income Donations 33,811 31,610 Other trading activities Fundraising evenis Sponsorships Exceptional it¢m5 5.057 1.000 3,789 1,298 6.057 5.087 Charitable activities Granls 3.375 375 Total incoming resourees 43.243 37.072 EXPENDITURE Rai$in2 donatiijns and le%aeies Oth¢r Dir¢¢i Costs 2.315 2.273 Other trAdln8 aetli.Itles PurLh¢lSCS Fundraisingi Activiiies 6,737 2,909 3,326 1,893 9,646 5,219 Charitxble mctivities Ins(Iranie LibTht and heat Telephone Plant and machinery 666 1.650 359 1.626 377 2,498 3,589 5,905 4,860 Other Travelling Donation 958 82 444 1,040 444 Support co$tS Management Rates and water Carried forward 560 560 Thi5 page does not forn] part of the statorV financial statements Page 12
THE HEDGEHOG HOSPITAL DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the ie4r ended 31 MARCH 2024 2024 2023 Management BrougFht forw'ard Sundries 560 346 453 906 453 Finance Bank charges 61 352 Inforrnation technology Repairs and renewals 1,266 717 Governance c051s Examiner fee 1.800 180 Total resources expended 22,939 14,498 Net intome 20.304 22.574 Thi5 page does not forn] part of the statorV financial statements Page 13