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 trus￿e9 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
objL￿ttl¥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 no1￿h¢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 a￿1Val. '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 rebn￿ri. 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 genera￿d 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. Tre￿￿rer ond Secreiory.
OrEartis&tionxl Sirueture
ThL manabiLmeni committee are responsible for the straiegyic direction and byovernance of the charity. Da￿o-
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 tn*ees on 23 Decemkr 2024 arnl sigr*d 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 Re￿nIng 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
obli￿latIon 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 Impalm￿nI 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 pur￿se$ 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 [l￿nthS combined net m0Ven￿nI 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 stat￿orV 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 stat￿orV financial statements
Page 13