Digitally Signed Document Document ID.. 235734B41C9BDB Document Details Filename: HED(M)l-Chariiics report - 25.2-CHA-FE- 0260513.PDF CIiL'nt of: Thomas Barri¢ & Co Signature Details N#TnL': Nadia Al-Dujaili Emall: 4ueries(aih¢dg¢hoghospitsl.org.uk 1910512026 02:04..26 AM IBST) I P ilddres5: ()0.194.236.149 linlni Statement: Nadia Al-Dujaili agrecs and approves the contcnls of this documeni. Digital Certificate Thl approvcd PDF till has bccn dtgilally ccrtiftcd.Plcasc check Ihc Dtgilal Ccrtificatc inforniaiion in your PDF View￿ lo verify the Digital Certificate auihenlicity and Ihe PDF has llot been tamp¢T¢d with. behalf Df: Thoma5 Batrie & Co PDF digital certificate- IRIS Software Group Limited Di%itAI certifLCate i55ued bi": Globalsign Please keep a copy of this document for your records. REGISTERED CHARITY NUMBER: SC043091 REPORT OF THE TRUSTEES AND UYAUDITED FINANCIAL STATENIEliTS FOR THE YEAR ENDED 31 MARCH 2025 THE HE￿EH￿ H￿tspITAL Thotnas Barrie & Co LLP 4th FI￿7r. Ailaiitic House la Cadogan Sircct Glasgow G2 6QE THE HEDGEHOG HOSPITAL cO￿TE￿Ts OF THE FINANCIAL STATENIENTS P*ge Report ofthe Trustees I to 2 Independent Ex9mlner's Report Statement of Flnanclal ActI14￿e5 Balance Sheet T*ote5 to thc Flnanclal St4tcment5 6 to 10 Detalled Staterntnt of Fln#ncl*l Actii'itles 11 10 12 THE HEDGEHOG HOSPITAL REPORT OFTHE TRLSTEES for the Year eDded 31 ll IARCH 21125 The In￿leeS preseni their rewt with the fjnancial sthiements of the charity for the year e]knled 31 March 2025. The trnsiees have dopt¢d the PTOVi%iOtL4 uf AL¢uuntin¥ and R¢￿rting by CtthnlJe>." StaI¢m￿l of Re¢otnm¢tJded Prd¢li¢e appli¢able tu Lhanlie% pr¢paTing their accounts in accordance with IIK FinarKia] RetM)ning Ststthrd applicable in the UK and Republic of Ir¢laiKI (FRS 1021 leffectii'e l January 20191. ORWECTIVES AND AcfiviTIES ObJ¢¢tl%¢¥ *nd #lm% Th¢ ubj¢LL4 4)f th¢ Lh¢vily to furtheT the adv>n¢emeDt hedgehog welfare by.. o Ilelping hedgehogs in Fife and the SUrrou￿j1ng ar￿ should they Fttome sick. injured or orphaiied., o Educaiing the local Community r¢gzrdtng he4￿h08 w¢lfar¢. Slgnificant actlvitie5 It is ncce%%ary 10 help the iThjured and orphaned hedgehogs &$ the fuwre of the ¥tties is Èn danger. The charity was sd up as there was nowhLfL in Fiti ihai would care for the animals. Their nuinbers have drop)￿d from 30 million in the 195(Ys io one Milli￿ I(Mlay. The ¢hariry accepts poorly hogs and assesses and Ir¥ais Ihlm a¥¢ordingly. Il¢d¥¢hogs can ￿ brought in for various bui rnng¢ fn)m s¢v¢r¢ly undcmourishcd or badly injurld Ind in %ome ca.se% dcad on arrival. The charity undertskes daily pra¢iical care them bAck io health with the uliimate ¥oal of rLILu%L inii) IhL wild. Thc Lharily IhLrclorc ha% to Under￿ke various fundraisin8 aaiviiies to fund fiMMI. the Upke￿ of cle4n wami ca¥e5, veterinary bills in sumL Lu%L% inLluding adminisirniion of nCcc&￿ry medication. Aclllb.￿'b.1+l￿.￿I.S AND PERFORMANCE Ch#rliahlc #ctlvltlts Thi% yLar IhL Lh4irily ha% donL talks in Ihc communiiy to church gmups. 2 nurseriLs. and a couplL of Ro￿ry clubs. WL did a Crally mi)minb lind LLlk at ihL' community orchard. To celL*rnic hedgeho8 awarcncss week we did a plani %alc aiid craft salc out ihe fri)nl ()f IhL fL'SLiie whiLh wa% a %lILLe￿s. More new r¢l¢a%¢ Sil￿ wer¢ ¢r¢aith4 and d¢v¢lopLxI with th¢ property owner% M,ho wwe kLLii to help. Thi% in¢ludcs installing n¢5t Lx)x¢s, f¢¢din¥ siations and, in somc. ¢am¢Jxs. W¢ ¢oniinu¢d our ts￿11ng probTrainni¢ which rnoniloT5 Ihc ￿pUlatIon and Tcpcal admission5. Wc continucd Io Work wcll ￿1th our currcnl vcl and dcl'clopcd a ncw rclalion.4liip with a newly built farnily praclicc. A l(tsl of 346 hcdgch(V WCT¢ tsk¢n though thc rc%uc ￿h1¢h ￿aS a hugc nuiiibcr coinparcd to rcclnl years. Around 62.10 wcre rclca8cd back io Ihc wild. A ncw irhlcnsivc carc arca was crcaicd by pariilioning otr an arca iii tlic ciirrcnl Shi￿ callld Hog l. This allows a quict spacc for thc ncw w>orly I￿SchO85 and a concenlralcd space io allow for IhLm all to be cared for lo a higher standard. FIliANC'.IAI. Rb.VIEW Flnancial position Tol£il Lhariiy InLome for the year w&s £79.469 12024-£43.2431. mainly comprisin8 of donaiions from the public. This year donL21ion% includcd a onl￿01T IL8acy of £37.582. The chariry once a8ain generdied a surplus. this year or £52.232 12024-£20,3041. Ai the Ye￿ end, the Lhaniy 1% able io Larry foNard £l(N.7(Al of fwids. all of which are Wil￿¢neIL￿]. Re5er+'e5 policv Thc chariiy iniisi maintain rcscrvcs in order lo mccl eommiunLiJts and io c4Te with any uncxpccicd cxpcnditurc. Due 10 Ihc nattire of Ihc charity it musi ￿ ablc 10 copc wiih increascd dcmands lo carc for 'ildlifL broughi itj and respond accordingly. The Charity will encowiier fluemaiioThs in the care needs of the wildlife dnd w'ill Iherefi)re be unable iu p￿lIci bill.% such &s veiennary care. The charity de￿iL4 un fundT3i5in¥ and public donations. Due to th¢ unprrdictsbl¢ natUT¢ of the ¢conotnic clitnate it wjll al￿'3y5 b¢ neccssary lo hai'e r¢s¢Tr'e fund5. The charity mus¢ a150 r¢vieM' and kew abreast of necessary equiprnent and have an on-going list to docuTrKnt any ihat will require rwlacern¢llt and quipment that may enable the charity to best achieve ils objects. Page I THE HEDGEHOG HOSPITAL REPORT OFTHE TRLSTEES for the Year eDded 31 ll IARCH 21125 FUTURE PLANS L()n¥ lirm plan% also in the Pl￿17￿¢ for a rnove to a l¥¥uprop¢rty. puw built in 2-5 y¢)Tb SQ seTves are slarting to be buili up T￿w for thaL STRUCTLRE, COVERNANICE AND MAN4AGEMEfiT Golernlng The Lhanly is an ifftincorp)rdted charity thai is govmied by its Cothstiiiilioth. The charity was grdn*d harilable Status by OSCR on 17 April 2012. Recruitment Y4nd appointment of new trustees The mana¥L*neni LommillL*', which nomially m¢¢ts ai l¢asi 3 Iim¢s a ycar, aw tht charity's in1s￿es. MLmibership ot'ihe manag¢m¢nt ¢ommiiiee is own ￿ anyon¢ who h&$ an ini¢JYsi In assjsiing th¢ charity ￿ a¢hi¢v¢ its aims. EIcLtion lo the Tnanagcmcnl cornTnittcc is agTecd al thc Annual General Mccling in xcordancc with thc Sthled constitution. Und¢T Ihe consliiulion. Ihe management musi consist of a miniinum of three meinber5 which consists of thc office bearin8 posts of (Thairperson. Treasurer and Secrdary. Orggnlsatlongl structure Thc IniillilgYLmcnl commitlcc are TC5Frf)n5ible for ihc strategic diTeclion and govcrnance of thc charity. Day-l(Hlay OPCTulions arc Carried out by the Manauer on a volunleer basis. The Mana8eT is also Teswnsible for the recruitment of a small group of volunteers. RFFb.RF.NCE AND ADMINISTRATIN'E DETAILS ReKl%tL'red Ch*rlt) number Prln¢lp#l addr¢ 142 MiJdlLbank Sirc Ro%yih Fif KYII 2NJ Tru$tr¢$ N Al-l)ujaili L Al-Dujaili A Dick50n T Diikinson S Kerr Independent F.x•mither Franccsca Llrick FC'CA Thomas Barric & Co LLP 4th fiiK>r. Atlalllic Hous¢ 1gL Cadogan Sireei Jla%b)ow G2 6QE Approved by order of the iKkgrd of trnsttts on............................................. atwj signd on its behalf by.. N Al-Duj2ili - Trust¢ Page 2 INDEPENDEpif EK4IIINER'S REPORT TO THE TRUSTEES OF THE HEDC.EHOC. HOSPITAL I TqK>rt on th¢ accounts for the yVdre[￿ed 31 March 2025 S￿ on page5 four ￿ ten. Respective responsibilities of trustees and examiner The chartty's ittistees aTL [L￿￿￿1b]L for IhL PTeparatioTh of the acco￿ts in aCcOrda￿e with the ternjs of the Charities and Trnstee Invthitn¢nl IS¢utldtKII All 21)05 and the ChaTiti¢% ALLounL¥ IkM>ilandl R¢¥uiaiion.4 ?(Kkn atnenddl. The ¢harily'% tru%t¢¢4 onsider that the audit requiTem¢nt of R¢guLHiion 10(1 Mal io Icl of Ihe Accounts Regulations doe5 not apply. It 15 nly Te5pon5ibility to examine the accounts as required under Section 4411 Xc} of Ihe Aa and io stale whether panicular matters have coine to Iny attention. Basls of the Independent ex*mther's re￿rt My ¢xatnintlandl Regulati(>n4 2006. An ¢xaminotii)n inLlu(l¢s a r¥vi¢w' uf the aLLounling trtOT(L¥ k¢pl by Ch￿"tY and a ¢wTrpans<)n vf the aLLuunl* prr.4ent¢d with Ih()4e LOTd5. li also includes consideration of unusual iiem5 or disclosures in the accounts. and 8eeking explanations froin you a5 tTU51ees concerning any such mallers. The Procedures undenaken do noi proiide all the ei'idence Ihat would be Tequired in ali audit. and consequently I do noi express aTh audit opinion on the view yven by the accounts. Independent ¢X4mlntr's stxtemeJ)¢ In cunn¢Ltivn with yny exMminaii(M. no rnatlu has COTne lo my ai*ntion '. which gives me re&sonable eause lo believe th￿. in any Ma￿rial resrttL the requirements to keep a¢¢ounting r¢rords in a¢¢ordan¢¢ with S¢¢ii¢)n 441 Ixa) of th¢ 21M)5 Aa and Regul31ion 4 of th¢ 2006 AccounL8 R¢gulaiions' and l() prLpcirL acLx)unts which accord wilh the accouniing record$ and 10 Comply with Regulation 8 of the 2006 Accounts Rcgpulation% huvc not bccn mcl.. OT 121 to which, in my opinioru attcniion sth)uld b¢ drawn in ordcr to ¢nabl¢ ? pr(w understsnding of th¢ 8ccounis to bc ￿3¢h¢d. Franccsca Elrick FCCA Thc Association of L'hartud Ccrtified Accountan15 Thomas Barrie & Co LLP 4th FlIK)r, AilaniiL Hou%¢ la C'ado¥an Stff¢t Glabgow G2 6QE Datc.. Page 3 THE HEDGEHOG HOSPITAL ATE￿IE￿T F FI%ANCIAL.4CTII'ITI lor the Year eDded 31 IllARCH 21125 2025 2024 Total Unrestnci fvnd Notes INCOME AND EPIDOWMENTS FRO￿] Donations and legacies 73.515 33,811 Charlt#blt ￿tIvItIeS Ci¢n¢raJ 2.321 3,375 Other trading aciiviiies Other income 6,057 1361) Toial 79,109 43,243 XPLNDITURE ofi Raisinbi fund 14.267 Ch￿rItable actli'ltles General 11.752 9.938 Oih¢r 11511 1.040 Toial 26.877 22.939 NET INCOME 52.232 20,304 RECONCILIATION OF FUNDS 104,7(Al 84,456 TOTAL FUNDS CARRILD FORWARD 156,992 104,760 The nol¢s foTtn ￿ of th¢5¢ financial 5tat¢fft¢nts Page 4 THE HEDGEHOG HOSPITAL BALANCE SHEET 31 ￿lARCH 21125 2025 2024 Total Unrestnci fvnd Notes FIXED ASSETS Tangible assets 12.147 IU,990 CURRENT A88ETS Debiurs Cash al bank and in hand 434 93,-1.16 144,844 144,845 93.770 NET CURRENT ASSETS 144.R45 93.770 TOTAL ASSETS LESSCURRENT LIABILITIES 156,992 IU4.760 NET ASSF.TS 156.992 104.760 FUNDS UnK'%lri¥ted fundq 156.992 104,760 TOTAL FUNtKS 156.992 104.7fi0 Th¢ financial skiicmenis were Approved by th¢ &Mrd ofTntsi¢¢s and authorised for issue on ............................................. and wcr¢ bign¢d on Ilb bchalf by.. N Al-[￿JaIl1 - Trust¢¢ The nol¢s foTtn ￿ of th¢5¢ financial 5tat¢fft¢nts Page 5 THE HEDGEHOG HOSPITAL TE S TOTHE FINANCIAL.STATE%IE. lor the Year eDded 31 ll IARCH 21125 ACCOUNTING POLICIES Basis of PTcpaTing the finallcial stalcmeNt5 The financial stsienienis of the chariry, which is a public benefit entiry under FRS 102, have been prepared in ac£ordaiice with the Charities SORP IFRS 1021 'AceouThiing and Re￿rting by Charities.. Sraiemeni of Recojnmended Pracrice applicable io charities preparing i￿1r accounts its accord2￿C with Ihc Fit￿nCial Rcwrting SL￿dard applicable in the UK and Republic of Irtlartd IFRS 1021 l¢ffe¢iive l January 20191., FJnan¢i&l R¢wrting SiandaTd 102 The Financial Re]x)rting St¢￿(1￿[d JppliLable in ihe UK dtjd Republic of Ireland, and the c.hariti&￿ atKi T￿￿¢¢¢ Investment {Scoilandl Act 2005. The rin(￿lIa1 4t4l¢Jn¢nl4 have ptepaTed UTthr the hisloriL411 cvsl Ll)nventiLM). The presentailonal and functional currcncy of the financial stsiements is Pounds S*rlin81£1. GolnR Concern AftLr rLvi¥wing thL ¢h)rity's fo￿1$ and projcciion& th¢ tn￿l(*S have a reasonable exp¢¢taiion ihai ihe charity has a(l¢qual¢ re%uuTL¢4 to continue in operational ¢xi%lenct for the fo￿able fuiurc. The charity the￿(￿Te cuntinue% t() advpt th¢ going concern basis in PTeparin8 its financial sta*menls. InAnclal reportlnE standard 102- reduced disclosure exemptions Th¥ ¢harity has knkin ad%artitigi ol. lh¢ following di&¢losur¢ ¥X¥Jnpiion in prcpaTtng thcsc financial stsi¢menis. as will by FRS 102 ThL FinanLial Riw)rting Sian(laTd applicable irj th¢ UK and RLpubli¢ of Ircland,: the requirements of Seaion 7 Siatemenl of Cash Flows. In¢orn¢ All inLum¢ is rccognised in Ihc Stsicm¢ni of Financial Aaiviiies on¢c thc charity has cniiilcm¢ni 10 th¢ funds, li is probablc that Ihc incomc will bc rcccivcd and thc amount can bc mL*sured rclthbly. -xpendlture Lidbiliti¥% ar¢ r¢¢ogni8ed a% ¢xp¢ndiiur¢ tts srA)n as is a1¢8al or C0￿$￿1¢11V¢ obligation ¢ommiiiing lh¢ ¢hariiy lo thai ¢xp¢rKlitur¢, il 15 probabl¢ ihal a IrJnsf¢r of ¢¢oTh)mi¢ i￿¢[1¢5 will b¢ rtqUiT¢d in 5¢111¢m¢ni aiid lh¢ amount of the oblibTulion can k mca5urtyJ r¢li3bly. Expcnditurc is acwunid for On an accruals basis and lia5 bccn cla%%ificd uiidcr h¥adin¥s that aggrcgatc all cost rclat¢d io ih¢ catcgory. Whcrc costs Cann￿ bc dircrily allributcd lo particular licadings tlicy havc bccn all(Kalcd lo activitics on a basis con5iStenl with thc usc of rc%)urccs. T#nWbl¢ tlxtd s$*t$ D¢pre¢iation L5 provided 01 th¢ following rnie5 in order ￿ writ¢ off ea¢h 855¢t over its e5timat¢d usefvl lif¢. Plant and Tnachin 21V/o on cost and I￿/• Oll Cost The carrying values of tangible fixed &8sets are reviewed atmually for impaimieni if events or changes in circumsLinces indicate the carrying values may not be recovernble. Taxation Th¥ charity is exallpt from tsx on its charitable aclivilies. Fund gttounting lJnre%lnLled fund% Ldn IY u5¢d ith a¢cordan¢¢ with the ¢haritsble obj¢¢tivts at the th"¥¢r¢tion of the In￿¢¢￿. Re5trict¢d funds can only used for ￿rtiCular reslricted pur￿)5¢$ within the objects of the charity. Restrictions aTi5e .hen stKcified by the donoror when furK15 are raised for particular r￿trIcted puT￿5¢s. Furthcr cxplanalion of thc nature and purtM)se Or￿ch fijnd is includcd in the Th￿es io the flnancial statcments. Page 6 THE HEDGEHOG HOSPITAL LQTHE FINANCIAL STATENIENT￿E￿llg for the Year eDded 31 IllARCH 2025 OTHER TIUDING ACTIVITIES 2025 2024 Fundraising events Sponsorships 3,034 600 5.057 1.000 3,634 6.057 TRUSTF.FS' RF.MUNF.RATION AND BF.NF.FITS There were no trustees, remuneration or other ￿nefIts for the year ended 31 March 2025 nor for the year ended 31 Mawh 2024. Tru$iees' expenses There were tLO trusieos, ex￿nSeS paid for the year ended 31 March 2025 nor forihe year ended 31 March 2024. Reimbursements of various ¢xws¢s toialling £2.IIX) 12024 - £2293) w¢r¢ made 10 th¢ mLSl¢¢S who held offiw ai soin¢ point during th¢ y¢ar. STAFF COSTS The averagL monthly numkn of employees during th¢ y¢ar w&s Is follows.. 2025 2024 No LThployccs Tcceivcd crnolurncnt% in cXC￿5 of £60.(MMI. COMPARATIVES FOR THE STATEMEwfoF FIYANCIAL AcTl￿.1T1Es Unr¢5tTi¢t¢d fuiid INCOME AfiD ENDON.￿lENT$ FROM Donation5 and l¢go¢ies 33,811 Charitable activitie5 (iLmLYal 3.375 other tradin8 actlVLties 6,057 Total 43,243 EXPENDITURE ON Rdi%in¥ fund Charitable actiiitie5 Gaieral 9,93 Other Total 22,939 Page 7 THE HEDGEHOG HOSPITAL LQTHE FINANCIAL STATENIENT￿E￿llg for the l'ear eDded 31 IIARCH 2025 COMPAtL4TIVES FOR THE STATEMENf OF FIYANCIAL AcfiTrITIES- tolltlnued Unr¢sthct fund NET INCOME 20.304 RF.CONCII,IATIONOF FUNDS Toial tuiids broughi forward 84.456 TOTAL FUliDS CARRIED FORII'ARD 104,760 TANGIBLE FIXED ASSETS Plani and ma¢bin¢ry Moior v¢hi¢lcs Compui¢r cquipmcni Tokils cos'r Ai l April 2024 Additions Di%posals 22.283 2.704 17(N)I 22,283 fi.040 17001 3,034 302 Al 31 March 2025 24.287 3.034 302 27.623 DF.PRECIATION Ai l April 21124 Chiir¥¢ Ivr year .liminat¢d on disposa] .293 3.W8 12391 414 4,422 12391 Al 31 March 2025 14.962 414 15,476 NF.T BOOK VAI.UE Ai I l Marrh 2025 9.325 2.620 202 12,147 At 31 March 2024 lo.9￿) 10,w) DEBTORS: AMOUNTS FALLING DUE II'ITHIY ON4E YEAR 2025 2024 Othcr dcbtors 434 Page 8 THE HEDGEHOG HOSPITAL LQTHE FINANCIAL STATENIENT￿E￿llg for the Year eDded 31 IllARCH 2025 MOI'EMENT IN FUNDS Net movernent in fi￿d5 At 31.3.25 At 1.4.24 Unrestricted funds CJeneTal liind 104.760 52.232 156,992 TOTAL FUP*DS 104.7(rf) 52.232 156,992 N¢1 mov¢m¢ni in fwi