Birdline UK Limited Report & Flnanclal Statements for". Year Ended 30, September 2025 Birdline UK LTD Annual Report and Financial Statements th 30 September 2025 Company Registration: 05925887 Registered Charity England: 1125030 Registered Charity ScotLand: SC043288 IRDI INE U PARROT RESCUE
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30, September 2025 Contents Contents............................................................................................................................................ Legal andAdministrative Information................................................................................................ TrusteesAnnual Report..................................................................................................................... Financial Overview Reserves Policy................................................................................................................................ 10 Responsibilities of the Trustees. li Independent Examinerfs Report . Statementof Financial Activities...................................................................................................... 13 .12 Balance Sheet.................................................................................................................................. 14 Notesforming partsof thefinancial statements.............................................................................. IS Page11
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30, September 2025 Legal and Administrative Information Charity Name Birdline UK Ltd Registered Charity Number (England & Wales) 1125030 Registered Charity Number Iscotlandl SC043288 Company Registration Number 05925887 Registered Office International House, 12 Const8nce Street London E16 2DQ Melinda Laws Suzanne Connett Tracey Kirkland Christopher Maddex Resigned 18108125 Natwest Bank Joshua Kingston BSC. FCA. Burton Sweet Ltd. Chartered Accountants. The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton. Bristol, BS48 1 UR Page12
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30, September 2025 Trustees Annual Report Structure, governance & management Public benefit The charity is a charitable company limited byguarantee and was incorporated on 5" September 2006. It is governed by a Memorandum and Articles of Association which were updated in June 2022 to clarify a few points including board structure and voting membership. The trustees have complied with section 17151 of the Charities Act 2011 having given due regard to the Charity Commission's guidance on public benef it. Our rescue service provides a safe place for unwanted and abused birds until appropriate long-term homes can befound. Ouremergencyservice and helpline operate 24 hours a day. In the event ofthe company being wound up, voting members are required to contribute an amount not exceeding £1.00. The Directors of the company are Directors for the purpose of Company Law and Trustees for the purpose of Charity law. Secondary activities focus on providing education regarding parrot welfare, he81th and dise8sesto current and prospective owners,. including raising awareness of the risk ofzoonotic diseases. Digital assets such as the website and socialmedia, 8swell as 8t public facingevents are the main ways in which information and education are disseminated. All services are delivered by volunteers, we do not have 8ny paid staff members. Professional services such as financial oversight 8re outsourced to our appointed accountants. Aims & Objectives Ensuring ourwork dellvers our alms The charity's purpose as set out in the objects contained in the Memorandum of Association are to provide shelter, appropriate care, treatment and security for birds suffering from sickness, abuse and neglect, ill usage and poor or changed circumstances by means offoster / rescue homes or other facilities. We review our aims, objectives and activities each year. This review centres on our achievements and the outcome of our efforts in the previous twelve months and enables ustofinetune our planning and activities for the following year. We have referred to the guidance contained within the Charity Commission's general guidance on public benefit when reviewing our aims and objectives. Furthermore, we aim to promote and provide education for the public in the husbandry & welfare of psittacine in general and help prevent crueltyto and suffering of birds. Page13
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30, September 2025 The Focus of Ourwork Our main objectives for the year ended 30 September 2025 were as follows: 1. Providing shelter, care, treatment and security to rescued birds and plaGement of these birds into appropriate homes. 2. Continuation of our education programme in orderto help the public understand the benef its of correct nutrition and welfare along with trying to prevent Gruelty through ignorance. The means of achieving this include online services such as the website and social media, a 24-hour dedicated telephone help line and attendance at events and other forms of outreach. 3. Focus on customer service in order to retain existing membership and increasing the number of safehouses and foster homes available for rescued birds. 4. Recruitment of newvolunteers and implementation ofvolunteer training and targets in orderto inoreasethe numberof re-homed birds. 5. Increasing ourworkwith Government agencies such as Social Services and the Police alongwith working with other agencies such as the RSPCA beoause of the recognised diff iculties caused by the ongoing economic crisis. 6. Reviewing and strengthening our governance including revising the Memorandum and ArtiGles ofAssociation and the development of new policies and guidelines. 7. Reviewing and strengthening our data management and documentation procedures. Rescue Again, thisyearwe have seen an increase in the number ofunwanted birdswaitingto be handed into the Gharity as well as unprecedented high levels of existing Birdline foster homes returning birds due to ill health, changes in family circumstances and the cost-of- living Grisis. This has resulted in having to severely restrict the intake of new birds to the charity, although where possible we endeavour to on-board emergency cases. In order to counteractthis trend, we are looking atways to increase both our volunteers and general membership. Safehouses Birds which come into the rescue are placed in a safehouse by ourvolunteer Area Coordinators, where they are cared for in loving homes and given any treatment which may be required. Our volunteers pay for food 8nd other items the bird may need while Birdline cover the cost of any treatment and medication. Following a short period in these safe houses (three to six weeks) the bird will be assessed and if suitable for immediate re-homing, their details are then placed on our rehoming section within the web site. These details include an assessment of the bird's behaviour and preferences alongwith a photo. Many ofthe birds handed into the charity fall under the special needs category where they have self-mutilated or are severely plucked, are suffering f rom disease or def iciencies or are disf igured. These Page14
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th birds spend time in our special needs homes and can staythere for many months until they are rehabilitated. Again, here our aim is to f ind these birds a caring loving forever home. Rehoming Due to the fact these parrots are long lived we do not off er an adoption scheme instead offering a lifelong foster contract, whereby should the fosterer's situation ch8nge then the bird can come back into Birdline to be rehomed once more. U.K. residents can become members of Birdline for a small annual fee, and this entitles them to apply to give any of these birds a new home. These applications are dealt with by our rehomingteam. Our rehoming team processes applications for birds and each applicant is telephoned and an interview carried out to assess the suitability of the person to the bird, for which they have applied. We endeavour to match the bird to the home based on the bird's needs. A home check is then carried out for specific applicants by our area coordinators or homechecker who are based throughout the country. A small charge is made forthis home check. The results of the home check are carefully reviewed and at this point the most appropriate foster home is chosen. The bird and its cage (where applicable) are then moved to its new fostei home. No purchase charge is madeforthe bird, but an administration fee is applied. In year end 2025 we received 199 applications to foster via the website, which is less than the previous year. Further fosters are generated internally when safehouses request to foster their own birds. There is 8 continuing trend of the larger share of 8pplications arriving from female identifying adults. This continues to cause problems with rehoming male orientated parrots. However, the percentage of appliGations from men is increasing and we will continue to target this demographic. Communlcatlon As the charity does not have a permanent base and the majority of services are delivered remotely our communication strategy is of the utmost importance. Our website provides a vibrant, active and professional publiG faGe for the organisation. It is continually updated with latest news. information regarding events, educational resources and of course the bird rehoming list. Member and public enquiries can also be made through the"contact us'form on the website and via a dedicated enquiry e-mail, which we endeavour to answer within 48 hours. We also have a 24-hour emergency service and a small team of social media administrators who promote content, and provide advice via these platforms. Page15
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th We dealt with 2,524 direct enquiries over the year 8cross social media mess8ges, emails and telephone calls. Many of the phone calls were urgent requests for help with lost, found or abandoned birds. Direct contact statistics Social Media Dms 200 Telephone enquires 1,428 Web contact form 576 Enquiry emails 320 Previous member feedback identified that better communication between volunteers and service users was required. We have therefore taken 8 number of steps to improve this situation including- telephoning all members on lor nearl their membership renewal date. to find out how theirfoster and l or safehouse birds are, and check if they have any questions orfeedback. 8nd providing all public-facing volunteers with a Birdline email address, which is listed on the member's section of the website, allowing members to easily contact their area representatives. Our combined social media follower base for Instagram, FaGebook and Twitterlx) is 10,166 which isan increase on the previousfinancialyear. Over two thirds of media reach was to people identifying as females and this correlates with the gender split for foster applications. We will look 8t ways to target a wider demographic in the f uture. From 1S1 October 2024- 30tD September 2025 www.birdline.co.uk received 55,387 website hits, which is up on the hits for the previous year. The new website is easierto navigate and provides more payment options, which has also removed obstacles to purchasing and donations. Page16
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Other than the home page and bird rehoming list, the page with the highest traff ic was the Avian Vet directory, indicating that the public and members alike f ind this service informative and usef ul. We are continuing to develop our digital welfare resources in line with our organisational aims and objectives. New visitors arrive at the website mainly by way of a search engine with the highest search terms being in descending order- 'Parrot', 'Birdline'. 'Parrot Rescue near me., 'Parrot Rescue, and'Adopt a parrot,. The directors commissioned a professionally built WordPress site, launched in July during the 2023-24 f inancial year. The upfront investments have been counterbalanced by savings made due to no longer requiring commercial plugins, as well as via enhanced income generation capabilities. The new site has also provided a strong Gontent management platform which will allow us to streamline and automate more of our paperwork in the future. thus reducing volunteer admin hours, increasingthe speed with which we can proGess foster applications, and f ree up capacity to spend caring for the birds, f undraising, training volunteer and providing education services. Page17
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Education and Event Due to volunteer capacity, we decreased the event team to just the Southwest who attended venues such as county shows. steam fairs, village fates, car boot sales, carnivals, and tourist venues. The team consist of volunteers and their selected tame birds, which the public {under supervisionl are able to stroke and hold. Thus, allowing our team members to engage with the public 8nd discuss all matters of husbandry. care, welfare, their suitability as pets and the plight facing so many birds purchased from breeders and pet shops to unsuitable homes. The team led by Director Suzanne Connett attended three shows, engagingwith several thousand showvisitors and raised just over £400.00 pounds for the charity. Our attendance atthe shows do help to raise Birdline's prof ile and services. A large number of people indicated that they were not even aware of the unsuitable living circumstances many p8rrots f ind themselves in. or indeed that there are parrots in need of rescue services until they see the Birdline show stand. Engagementwith the public is always higherwhen live parrots are on show and can interaotwith show attendees. Page18
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Financial Overview Income is generated by our membership fees and admin charges related to home checks and fostering, with the remainder of charity expenditure covered by bequests, donations and other fundraising efforts such as events. In previous years we have relied on events and shows for the core of our donations. Plans for other online giving initiatives will be rolled out in due course. Although our volunteers are not paid, we do reimburse applicable travelling costs. We still struggle with getting volunteers for the charity 8nd this means our current team end up having to travel further af ield to carry out home checks and bird collections. This does impact on the expenses incurred and 8ccordingiy. we will be looking at improving volunteer recruitment and retention in the next f inancial year. Through our education programme, we tryto ensure our members are able to reduce the number of vet visits caused by accidents and diet related issues, and the amount of vet visits is falling. However, Veterinary costs continue to be one ofthe largest expenditures for the charity. We have purchased a newvan and part exchanged the old one to help with bird transportation as the old van bec8me unreli8ble. A bequest brochure was created in 2022 to make it easier for people to leave a gift to Birdline in their wills. We did receive a bequest gift of £20.000 during this f in8ncial period from a person who handed 2 birds in a fewyears ago. Page19
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Reserves Policy While our current actual reserves are a lot higher than required, we are continuing a large review of IT equipment and functionality such as electronic signature to support both Directors and our many volunteers. We are also continuing to undertake a full review of all our operational areas to ensure that they are suitably covered and gather some proposals with regard to maintaining support going forwards which may result in an additional spend of some kind Iboth capital and operational}. We currently run two Birdline vans for collections and other roles and plan to review both the v8ns we already own with an expected larger than usual maintenance spend in the current financial year, we replaced a van due to one van becoming costly to maintain and a biggervan was required forthetransportof Birds and their equipment. Finallywe continue to work on the newwebsite, and we have a desire to introduce some additional f unctionality to support Directors and key staff going forwards. With the replacement website now having been live for a number of months, there are still both a number of changes required both to maintain previous functionality but also to introduce new. There will be an additional spend required for the new functionality aspect some of which will be in the nature of maintenance ratherthan development. 1. Fixes of new site (some will be part ofthe originalwork and some will be chargeable) 2. Invest in a Fixed Price Helpdesk for use by Directors 3. Identify next development, create a requirements document and obt8in quote In summary, although reserves remain higherthan required, we continue to have some challenges and plans which will require a spend which will be outside of our normal operational costs. Therefore, the current level of reserves is considered appropriate. The trustees have established a policy wherebythe unrestricted funds not committed or invested in tangible f ixed assets I'the f ree reserves") held by the charity should be 18 months of the total expenditure, which equates to £62,780 in f ree reserves. At this level, the trustees feel that it would be able to continue the current activities of the charity in the event of significant drop in funding, allowing time to consider how the funding would be replaced or activities changed accordingly. The free reserves held bythe charity amounted to £195,59812024: £173,260) Thanks to generous bequests Birdline is now in the fortunate position of having reserves which are signif icantly larger than that required by our reserves policy. Pagel10
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Responsibilities of the Trustees The Trustees Iwho are also directors of Birdline-UK Limited for the purposes of company lawl are responsible for preparing the Trustees, Report (incorporating the directors, report) and the f inancial statements in accordance with applicable law and United Kingdom Accounting standards, including Financial Reporting standard 102- The Financial Reportingstandard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice). Company law requires the Trustees to prepare f inancial statements for each financial year which gives a true and fair view of the state of the affairs of the ch8ritable company as at the balance sheet date and of its income and expenditure for the f inancial year. In preparing these f inancial statements the Trustees are required to.. Select suitable accounting policies and apply them consistently. Make judgements and estimates that are reasonable and prudent. State whether 8pplicable accounting standards have been followed, subjectto any material departures disclosed and explained in the f inancial statements.. and Prepare financial statements on the going concern basis unless it is not appropriate to assume thatthe company will continue on that basis. The Trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the f inancial position of the charitable company and ensuring that the financial statements Gomply with the Companies Act 2006. They 8re also responsible for safegu8rding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the statement of recommended practice accounting and reporting (March 20051 and in accordanGe with the small company regime (section 419121 of the Companies Act 20061. Signed on behalf ofthe trustees Melinda Laws Date: 15 June 2026 Page111
Birdline UK Limited Report & Flnanclal Statements for: Year Ended 30 September2025 th Independent Examiner's Report I report to the Charity Trustees on my ex8min8tion of the accounts ofthe Comp8nyfor the year ended 30th September 2025. Responsibilities and basis of report As the Charity's Trustees of the Company land also its directors for the purposes of company law} you are responsible for the preparation ofthe accounts in accordance with the requirements ofthe Companies Act 20061'the 2006 Act'l. Having satisfied myself that the accounts ofthe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examiner's statement I have oompleted my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or the accounts do not accord with those records. or the accounts do not complywith the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair viewwhich is not a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the methods and principles ofthe Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}. I have no concerns and h8ve come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 02kkn LL gl Joshua Kingston BSC. FCA Burton Sweet Limited The ClockTower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Date- 15 June 2026 Page112
Birdline UK Limited Report & Financial Statements for. Year Ended 30 September 2025 STATEMENT OF FINANCIAL ACTIVITIES Ilncluding Income and Expenditure Account) Total Funds 2025 Totsi Fund$ 2024 Note Income from: Donations Snd legacies Charitable activities Investment income Other tr8ding activities 27,099 26,873 5,273 3,948 17.518 20,381 4,842 160 Total income 63,193 42,901 Expenditure on: Raising funds Charitable activities 990 42,003 2.627 33,718 Total expenditure 42.993 36.345 Not in¢omell¥xptrnditurel 8nd net movemgnt in funds 20,200 6.556 Total lunds brought forward 14 190,369 183.813 Totsi funds carrièd forward 14 210,569 190.369 The Charity has no recc>gnised gains or losses other than the results for the period as set out above. All of the o¢tiviti¢s of the charity are ¢18ssed 8$ ¢ontinuing. All income and expenditure in the current year snd the prior year comparatives re18te to unrestricted funds. The notes on p8ges 15 to 19 form part of th95e fin8nci8l statements. P8ge113
Birdline UK Limited Report & Financial Statements for. Year Ended 30 September 2025 BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Notè Fixed assets 14,971 2,109 Current assets Stock Debtors Cash at bank 1,300 3,694 191,857 196,851 50 1.694 187.657 189,401 12 Creditors: Amounts falling duè wlthin one year 13 11,2531 11,1411 Net current assets 195,598 188.260 Net 8$$et¥ 210,569 190.369 UnrestrScted funds 15 210,569 190.369 210,569 190.369 For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relatingto sm811 companies. Directors, responsibilities The members have not required the ¢ornpany to obtain an audit of its accounts forthe period in question in accordance with section 476, The directors acknowledge their responsibilities for Complying with the requirements ol the Act with respect to accounting records and the preparation of accounts. These a¢¢ount$ have been prepared in a¢¢ordan¢e with the provisions 8ppli¢able to companies subje¢t to the small companies. regime. These financial statements were approved by the trustees on..1&Jun&2D2fi... their behalf by.. and are signed on Melinda Laws Company Number: 05925887 Thg noto$ on p8g08 15 to 19 form part of th9$0 fin8nciaL $t8tgmont¥. Page114
Birdline UK Limited Report & Financial Statements for. Year Ended 30 September 2025 Notes to the Financial Statements Accountlng pollcles al Basls of preparatlon The financial stalements have been prepared in accordance with the Statement of Recommended Practice= Accounting and Reporting by Charities preparing their accounts in accordance with the Finan¢ial Rep(>rting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 issued in O¢tober 2019 and the Financial Reporting Standard applicable IN the United Kingdom and Republic of Ireland IFRS 1021 and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. The charity is 8 public benefit entity 8s defined under FRS102. There are no materi81 uncertainties aboul the charity's abilitylo continue 88 8 going concern. bl Income All income is accounted for 88 soon 88 the Charity h88 entitlement to the income and there is certainty of receipt and the amount is quantifiable. Income from donations is included in income when these are il When donors specify that donations given to the chBrity must be used in future accoLJnting periods. the income is deferred until those periods- ill When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income. Ihe income is deferred until the pre-conditions have been met. Lega¢ies are included on 8 receivable basis where charity is entitled to the income, it can be me•sured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting c>f probate. and the criteria for income recognition have not been met. then the legacy is not included in income but is tre8ted as a contingent asset and disclosed if m•teri81. ¢1 Expendlture Expenditure is a¢¢ounted for on an accruals b8sis and have been elassified under he8dings that aggregate all costs related to the category. Expenditure includes attributable VATwhich cannot be Grants payable are charged in the period when the offer is conveyed to the recipient except in those cases where the offei is conditional. In these cases the grants are recognised when the Conditions attaching are fulfilled. Grants offered Subject to the conditions which have not been met at the period end are noted as a commitment. but not accrLJed as exDenditure. Raisingfunds costs are those incurred in running events to raise funds and in seeking voluntary ontributions. They do not include the costs of disseminating information in support of the ch8rit8ble activities. Support Costs are those costs incurred directly in support of the objects of the charity. Governance eosts are costs associated with constitutional 8nd statutory requirements and include costs associated with the strategic managemenl of the charity's activities. dl Flxed assets Fixed assets are included at cost less depreciation. Assets costing less than £1,000 are not capitalised. Depreciation is calculated so as to write off the cost ol an asset less its estimated residual value, over the useful life of that asset as follows.. Bird equipment Motor vehicles Straight-line over the useful economic life of 8 years. Straight-line over the useful economic life, which is variable. el Stock Stocks 8ie valued at the lower of Cost and net re81is¥ble value, ¥fter making due 3llow•n¢e foi obsolete and slow moving items. Page115
Birdline UK Limited Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025 Notes to Ihe Flnanclal Statements Accounting policies (continued) fl Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any tiade discounts due. g) Cash at bank and cash in hand This includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of 8¢QUlSltion or Openin of the deposit or similar a¢¢ount. h) Cr¢ditor$ Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the trBnsfer of funds io a third party and the amount due to setlle the obligation be rne3sured or estimated reliably. Creditors and provisions are normally re¢ognised at their settlement amount after allowingfor any trade discounts due. 11 Fund aecounilng Uniestrioted funds can be used in a¢¢ordan¢e with the ¢h8ritable objects at the dis¢ietion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when ILJnds are raised for particular restricted purposes. Income from: Donations and legacies Total Fund$ 2025 Total Fund$ 2024 Donations Legaeies Gift aid income 5,099 20,000 2,000 15,777 1,741 27.099 17,518 Income from- Charltable aetlvliles Total Funds 2025 Total Funds 2024 Home checks Membership subscriplions Fosterfees Sponsor birds 1,900 17,406 7,395 172 560 16,186 3.635 26,873 20,381 In¢omo from: Othortr8ding 8¢tivitio$ Total Funds 202S Total Funds 2024 Merchandise Sales 3,948 160 3,948 160 Page116
Birdline UK Limited Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025 Notes to Ihe Flnanclal Statements Expenditure on: Raising funds Total Funds 2025 Total Funds 2024 Website and Marketing 990 2,627 990 2.627 Expendlture on: Charltable actlvlties Total Funds 2025 Total Funds 2024 Legal fees Travel costs Veterinary costs Equipmenl Office Miscellaneous Computing expenses Bank ¢h8rges Paypalfees Depreciation expenses Loss on disposal of fixed 8sset Repairs and mc>tc>r costs Governance costs (note 71 634 10.222 12,484 7,928 4,439 265 5.127 11.780 6,403 4.606 130 657 324 439 1,382 35 215 222 992 390 1,948 2,494 663 1,942 42.003 33.718 Governance costs 2025 2024 Independent examiner's fee Legal fees 2,481 13 1,929 2,494 1.942 Net incomellexpenditurel for the period Thi$ is $t8tgd after ¢h8rging: 2025 2024 Independent examiner's fee: for independent ex8min8tion for preparation of statutory accounts prior year loverl/under accrual Depreciation expenses 840 1,260 381 992 600 990 339 1.382 P8ge117
Birdline UK Limited Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025 Notes to Ihe Flnanclal Statements Staff costs and numbers Three trustees12024.. thr881 were reimbursed expenses of E17,59512024.. 25,7271 in fulfilling trustee duties and also in acting as volunteers to carry out charitable activities. No trustees received remuneration in the current or previous year. No staff were employed in the current or previous year. 10 T8xation The charity is exempt from corporation tax on its eharit8ble activities. 11 Tanglble flxed assets Bird Equipment Motor Vehiclgs Tot8L Cost At 1 Octobei 2024 Additions Disposals At 30 September 2025 4,767 5,900 14,994 14,7001 16,194 10.667 14.994 14,7001 20.961 4.767 Depreclatlon At 1 October 2024 Charge for the year Disposals 3,797 242 4,761 750 13,5601 8,558 992 13.5601 At 30 September 2025 4,039 1,951 5,990 Nei book value At 30 September 2025 728 14,243 14,971 At 30 September 2024 970 1,139 2.109 12 Debtors 2025 2024 Gift aid debtor 3,694 1.694 3,694 1,694 13 Creditors: amounts falllng due wlthln one year 2025 2024 Accruals 1,253 1.141 1,253 1,141 P8ge118
Birdline UK Limited Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025 Notes to Ihe Flnanclal Statements 14 Movement in funds At30 At 1 Octobgr 2024 September 2025 Income Expenditure Transfers Unrostrictèd funds General funds Designated funds Reserve lor Van replacement 175.369 63,193 127.9991 210.569 15,000 114,9941 161 Totalfundy 190,369 63,193 142.9931 210.569 Prior year comparatives At30 September 2024 At 1 Oetober 2023 In¢om¥ Expenditure Transfers Unrestricted funds General funds Designated funds Reserve for Van replacement 183.813 42.901 136.3451 115,0001 175.369 15,000 15.000 Totalfunds 183,813 42.901 136.3451 190.369 Funds Descriptions Designated Funds In 2024, the Trustees decided to set aside a reserve of £15k for the potential replacement of one van in the case ol a catastrophic failure ol c>ne ol the existing vehicles. In 2025. the designated fund was used for the pur¢h8$e of a rep18cement van. 15 Analysls of funds Fixed Assets Current A33gts Current Liabilitlgs 2025 Tot8L Unrestricted funds General funds 14,971 196.851 11,2531 210.569 14,971 196,851 1,253 210,569 Prior yahr eompar8tivès Fixed Assets Current Assets Currant Liabilities 2024 Total Unrostri¢ted fund$ General funds Designated funds 2,109 174.401 15.000 11,1411 175,369 15.000 2,109 189,401 11,1411 190,369 16 Sh8re c8Pit8I The company is limited by guarantee. In the event ol a winding-up. the liability ol each member is £1. 17 Related partytransactions There are no transactions with trustee or other related parties otherthan those disclosed as required bythe SORP elsewhere in the fin8ncial statements. Pagel 19
Birdline UK Limited Roport & Fin8n¢ial St8t8m8nts for: Yg8r Endèd 30 Soptgmbor 2025 Notes to Ihe Flnanclal Statements The foLLowlng page does notform part of the statutoryflnanclal siatements which are the subject of the Independent Examiner's report on pages 12. Page120
Birdline UK Limited Roport & Fin8n¢i8l St8t¥m$nts for: Y98r Endod 30 Soptgmbor 2025 DETAILED STATEMENT OF FINANCIAL ACTIVITIES Total Funds 202S Total Funds 2024 Income Donations and Legacies Donations Legacies Gift aid income 5,099 20,000 2,000 15.777 1,741 Charitable activities Home checks Membership subscriptions Foster fees Sponsor birds 1,900 17,406 7,395 172 560 16.186 3.635 Other tradingactivities Merchandise Sales 3,948 160 Investment ineome 5,273 4.842 Totsi incoma 63,193 42.901 Expendlture Raisingfunds Website 990 2.627 Charitable expenditure Support costs.. Legal lees Travel costs Veterinary costs Equipment Off ice Miscellaneous Computing expenses Bank charges Paypal fees Depreciation expenses Loss on disposal of fixed asset Rep8ir$ 8nd motor ¢osts Governance costs 634 10,222 12.484 7,928 4,439 265 5,127 11,780 6.403 4,606 130 657 324 439 1.382 35 215 222 992 390 1,948 2,494 663 1.942 42,003 33,718 Total expenditure Net Incomellexpendlturel 20,200 6.556 All income and expenditure in the CLJrrent and prior year comparative relate to unrestricted funds. P8ge121