Scottish charity number SC034873
Company registration number SC251691
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A A Skene
J A C Whittle
Mr R D Butler
A A B Napier
Secretary
A A B Napier
Charity number (Scotland)
SC034873
Company number
SC251691
Registered office
The Findhorn Village Centre
The Old School, Church Place
Findhorn
Forres
Moray
IV36 3YR
Independent examiner
Rhona Wilson BA, FCCA
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Bankers
Royal Bank of Scotland
57 High Street
Forres
IV36 1RB
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 22
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 1 -

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in January 2015.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Wild Things Environmental Education in Action offers a variety of inspiring wilderness and nature experiences for all ages and abilities, regardless of learning challenges, physical or financial difficulties. Our aims are to:

Achievements and performance

2023 has been a record-breaking year for Wild Things in which the organisation has rebounded from the various challenges of the cost-of-living crisis and the lingering impacts of the Covid-19 pandemic. Typically, Wild Things reaches approximately 1,000 - 1,200 participants per year, however, in 2023, the organisation set a new record of over 1,700 participants. Despite this, we are well aware of the continuing challenges faced by our communities, particularly with regard to exacerbated levels of poverty, lack of access to activities for young people, lack of transport and widespread funding cuts to public sector bodies. All this has increased community reliance on charitable work taking place in our communities and Wild Things is proud to have scaled-up its work to meet the increasing demand for our services.

As in previous years, Wild Things work has focused on the delivery of the Silver Saplings project,a suite of intergenerational and community-focused health and wellbeing programmes, encompassing all age-groups in communities across the north-east of Scotland. This project has enabled us to work with primary and secondary schools, adult wellbeing groups, older people living independently as well as the residents of care homes.

In addition to this, Wild Things has continued to deliver its rewilding project, restoring large swathes of the lower Findhorn River and bay by removing an acute infestation of invasive non-native species, including giant hogweed and Japanese knotweed. This work continues to make significant improvements to the habitat and we have documented a myriad of native species recolonising the riparian woodland and creating a more biodiverse habitat for the insects, plants and animals at the foundation of a rich ecosystem.

 

In line with this important restoration work, Wild Things partnered with the Findhorn Watershed Initiative to deliver a wide range of community outreach programmes designed to engage local communities with the river ecosystem from source-to-sea, improving nature-connectedness and wellbeing.

In 2023 we continued to develop our accredited training services, creating a new website and further developing the eO-learning functionalities we had designed in previous years. Wild Things has since converted its popular Woodland Activity Leader Training course into a hybrid online and in-person course. In addition to this,Wild Things began work on the development of new e-learning training courses to develop our suite of online training courses. Wild Things training courses continue to empower educators and environmental enthusiasts alike to gain qualifications, confidence and inspiration to deliver more outdoor and environmental learning in their own contexts.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 2 -

During the year, the following activities were carried out between 1/12/22 - 30/11/23:

Adult wellbeing programmes:         631 participants

Growing Wild and Well for Teenagers:     97 participants

Little Saplings outdoor programmes for

children:                    1,007 participants

Accreditations provided:             100 certifications

John Muir Awards issued:             223 awards

Financial review

During the year the charity received funding, donations and participant income totaling £368,076. Total expenditure for the year was £290,187, which resulted in a net surplus for the year of £77,889. This surplus is accounted for, primarily by the purchase of two new vehicles, a new accessibility minibus and a van, both of which contributed significantly towards the organisation's assets.

 

The Management Committee has examined the charity's requirements for reserves in light of the main risks to the organisation. There is currently £27,053 of unrestricted reserves. Our aim is to build a reserve fund equal to 6 months' core running costs for the charity, which we estimate to be approximately £60,000.

 

In 2023, Wild Things financial oversight maintained robustness through quarterly Finance Committee meetings as well as ad hoc support from committee members as need arises. This enabled Wild Things to anticipate and respond more effectively to matters of financial management when and as they arose.

Plans for future periods

In 2024 Wild Things will continue its mission to provide inspirational environmental education programmes for children, teenagers and adults across the North-East of Scotland. Wild Things already works extensively with older demographics through our Silver Saplings care home and daytrip programmes and will continue to build upon its growing reputation for providing accessible, inspiring and enjoyable nature-experiences for people of all ages and abilities.

 

Wild Things plans to deliver an exciting schedule of accredited training courses including the development of all new online and in-person training. Wild Things is excited to develop its new e-learning services which enable educators to experience our highly regarded training irrespective of geographical barriers, whilst at the same time making our courses more affordable and accessible. Accredited training provides Wild Things with invaluable unrestricted income but also helps us to increase our charitable impact,empowering others to gain invaluable outdoor qualifications and skills. Further development of the website is also anticipated, as we continue to modernise Wild Things' digital influence.

 

Wild Things' local conservation activities in 2023 will build and expand on our habitat restoration project on the lower Findhorn River by working in close partnership with the Scottish Invasive Species Initiative. By working with community members and groups to remove invasive non-native species threatening local biodiversity, we aim to increase recreational use of the local landscape and rejuvenate this nationally important local nature reserve and SSSI ecosystem. This essential work will continue to enable native plant species to return, creating a positive knock-on effect for local wildlife and insect populations which have recently added a white-tailed eagle to their number.

 

The board would like to gratefully acknowledge the support of our generous funders and volunteers, without whom Wild Things would not be able to deliver our many charitable programmes.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 3 -

Some programme highlights of the coming year include:

 

Silver Saplings: Health and Wellbeing in Nature

Silver Saplings: Wild and Well is a collaborative multi-year project based in Moray and the Highlands that will place older people at the center of a nature-based, intergenerational programme that reduces isolation, enhances mobility and improves mental and physical health and well-being. In our final year of delivery, this project will continue to provide an innovative and multidisciplinary approach to bring nature and people from different generations together to increase physical, geographical and social mobility through the appreciation and exploration of the North of Scotland's natural heritage.

 

Our Silver Saplings programmes engage whole communities and include:

 

Little Saplings - Health and wellbeing focused Woodland and Coastal Classrooms for primary age children.

 

Growing Wild and Well - Health and wellbeing focused interventions and support for vulnerable teenagers and adults, particularly those with mental health or behavioral challenges.

 

Silver Saplings Adventures - Outdoor daytrips for mobile older people, facilitating access to some of Scotland's most beautiful and vulnerable habitats to those who would otherwise be unable to enjoy them.

 

Silver Saplings Care Homes programmes - We engage with care homes to deliver exciting and educational experiences for older people in care homes and supported residences.

 

Website development and E-Learning

Wild Things will continue to build on its refreshed website with new functionalities and new E-learning training courses.

 

Environmental management

Wild Things aims to grow its portfolio of managed habitats. Currently, our longstanding habitat restoration programme on the lower Findhorn River is our primary conservation site, however, Wild Things intends to work in partnership with Moray Council and other stakeholders to increase the number of conservation sites it currently works on. If successful, Wild Things will be in a position to merge the community programmes which have largely defined our work with the habitat restoration programmes that make a genuine difference to the habitats we aim to restore and protect.

 

Structure, governance and management

Governing Document

The charity is a charitable company limited by guarantee, which was incorporated on 24 June 2003. The charity was established by a Memorandum of Association, which established the objects and powers of the charity, and is governed under its Articles of Association. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1. The most recent version of the Memorandum and Articles of Association was registered at Companies House on 10 February 2015.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

A A Skene
J A C Whittle
A R Watson Featherstone
(Resigned 30 November 2023)
Mr R D Butler
A A B Napier
Mr A B Dunbar
(Resigned 5 July 2024)
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 4 -

Recruitment and appointment of trustees

The trustees are also directors of the charity for the purposes of the Companies Act2006. At each Annual General Meeting, one-third of the trustees (or the nearest number upwards) retire from office and are eligible for re-election. Of the trustees, the ones to retire at each Annual General Meeting are those who have been longest in office since their last election or appointment. Additional trustees, who have the necessary skills and experience, are appointed as and when required.

Organisational structure

The trustees meet quarterly and are responsible for the strategic direction and policy of the charity. The Company Secretary does not sit on the Committee.

 

Day-to-day responsibility for the running of the charity rests with the Chief Executive Officer and the Wild Things staff team. The Chief Executive Officer is responsible for ensuring that the charity delivers the services specified, and that key performance indicators are met.

 

Statement of trustees' responsibilities

The trustees, who are also the directors of Wild-Things! Environmental Education In Action for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

J A C Whittle
Trustee
28 August 2024
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
- 5 -

I report on the financial statements of the charity for the year ended 30 November 2023, which are set out on pages 6 to 22.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of Wild-Things! Environmental Education In Action for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Rhona Wilson BA, FCCA
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Dated: 30 August 2024
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
5,047
-
5,047
34,564
-
34,564
Charitable activities
3
92,168
270,196
362,364
9,785
225,711
235,496
Other trading activities
4
113
-
113
104
-
104
Investments
5
745
-
745
69
-
69
Other income
6
(193)
-
(193)
-
-
-
Total income
97,880
270,196
368,076
44,522
225,711
270,233
Expenditure on:
Charitable activities
7
116,641
173,546
290,187
52,040
244,410
296,450
Total expenditure
116,641
173,546
290,187
52,040
244,410
296,450
Net income/(expenditure)
(18,761)
96,650
77,889
(7,518)
(18,699)
(26,217)
Transfers between funds
17,518
(17,518)
-
21,587
(21,587)
-
Net movement in funds
10
(1,243)
79,132
77,889
14,069
(40,286)
(26,217)
Reconciliation of funds:
Fund balances at 1 December 2022
28,296
38,691
66,987
14,227
78,977
93,204
Fund balances at 30 November 2023
27,053
117,823
144,876
28,296
38,691
66,987

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
BALANCE SHEET
AS AT
30 NOVEMBER 2023
30 November 2023
- 7 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
13
51,831
37,002
Current assets
Stocks
14
595
671
Debtors
15
62,892
5,721
Cash at bank and in hand
72,822
44,008
136,309
50,400
Creditors: amounts falling due within one year
16
(43,264)
(20,415)
Net current assets
93,045
29,985
Total assets less current liabilities
144,876
66,987
The funds of the charity
Restricted income funds
18
117,823
38,691
Unrestricted funds
19
27,053
28,296
144,876
66,987

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 November 2023.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 28 August 2024
J A C Whittle
Trustee
Company registration number SC251691
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 8 -
1
Accounting policies
Charity information

Wild-Things! Environmental Education In Action is a private company limited by guarantee incorporated in Scotland. The registered office is The Findhorn Village Centre, The Old School, Church Place, Findhorn, Forres, Moray, IV36 3YR.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies (Continued)
- 9 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
no depreciation
Office equipment
4 years straight line
Motor vehicles
25% reducing balance
Other equipment
25% on cost and 25% reducing balance
Website
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies (Continued)
- 10 -
1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
5,047
34,564
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 11 -
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Wilderness skills
Charitable activity grants received
-
133,287
133,287
-
101,416
101,416
Coastal Classroom
Charitable activity grants received
-
62,337
62,337
-
48,172
48,172
LEADER Training
Participants contributions
35,194
-
35,194
-
59,623
59,623
Other charitable activities
Participants contributions
56,974
-
56,974
9,785
-
9,785
Charitable activity grants received
-
74,572
74,572
-
16,500
16,500
92,168
270,196
362,364
9,785
225,711
235,496
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
3
Income from charitable activities (Continued)
- 12 -
Performance related grants analysis
Wilderness skills
Coastal Classroom
Other charitable activities
Total
Wilderness skills
Coastal Classroom
Other charitable activities
Total
2023
2023
2023
2023
2022
2022
2022
2022
£
£
£
£
£
£
£
£
Adapt and Thrive
-
-
-
-
-
-
5,000
5,000
Agnes Hunter Trust
-
-
-
-
-
-
2,000
2,000
Cut4Cloth
-
-
-
-
-
-
6,000
6,000
EB Scotland ltd
6,335
-
-
6,335
6,905
-
3,500
10,405
Heritage Lottery Fund (Silver Saplings)
69,803
35,959
-
105,762
70,096
36,110
-
106,206
Highlands and Islands Enterprise
3,740
1,927
-
5,667
11,716
6,035
-
17,751
NHS Grampian
915
472
-
1,387
5,831
3,004
-
8,835
Other
52,494
23,979
74,572
151,045
6,868
3,023
-
9,891
133,287
62,337
74,572
270,196
101,416
48,172
16,500
166,088
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 13 -
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Other income
113
104
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
745
69
6
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Net gain on disposal of tangible fixed assets
(193)
-
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 14 -
7
Expenditure on charitable activities
Wilderness
Core activities
Coastal classroom
LEADER training
Total
2023
2023
2023
2023
2023
£
£
£
£
£
Direct costs
Staff costs
83,710
40,323
40,673
27,959
192,665
Depreciation and impairment
-
10,530
-
-
10,530
Insurance
628
1,293
323
-
2,244
Phone
634
978
327
-
1,939
Postage and stationery
862
653
444
1,034
2,993
Advertising
-
5,149
-
889
6,038
Tools and equipment
4,490
1,057
1,413
25
6,985
Food and refreshments
1,047
512
525
202
2,286
Vehicle expenses
5,914
467
3,047
429
9,857
Registration fees
-
-
-
3,365
3,365
Training
765
-
394
-
1,159
Instructors fees
15,324
840
5,121
4,470
25,755
Sundry expenses
5,342
1,656
2,563
2,312
11,873
118,716
63,458
54,830
40,685
277,689
Share of support and governance costs (see note 8)
Support
-
8,198
-
-
8,198
Governance
-
4,300
-
-
4,300
118,716
75,956
54,830
40,685
290,187
Analysis by fund
Unrestricted funds
-
75,956
-
40,685
116,641
Restricted funds
118,716
-
54,830
-
173,546
118,716
75,956
54,830
40,685
290,187
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
7
Expenditure on charitable activities (Continued)
- 15 -
Previous year:
Wilderness
Core activities
Coastal classroom
LEADER training
Total
2022
2022
2022
2022
2022
£
£
£
£
£
Direct costs
Staff costs
100,559
26,986
37,978
36,877
202,400
Depreciation and impairment
-
9,293
-
-
9,293
Rent
3,387
-
921
-
4,308
Insurance
684
974
205
-
1,863
Phone
805
514
345
-
1,664
Postage and stationery
822
1,009
423
3,389
5,643
Advertising
2,787
1,268
1,435
4,518
10,008
Tools and equipment
3,287
218
1,087
22
4,614
Food and refreshments
568
428
234
314
1,544
Vehicle expenses
7,697
2,142
3,890
2,624
16,353
Registration fees
-
-
-
4,180
4,180
Training
1,768
321
911
-
3,000
Instructors fees
14,010
520
4,770
1,320
20,620
Consultants
(1,782)
-
(918)
-
(2,700)
Sundry expenses
1,313
1,843
614
3,366
7,136
135,905
45,516
51,895
56,610
289,926
Share of support and governance costs (see note 8)
Support
-
3,636
-
-
3,636
Governance
-
2,888
-
-
2,888
135,905
52,040
51,895
56,610
296,450
Analysis by fund
Unrestricted funds
-
52,040
-
-
52,040
Restricted funds
135,905
-
51,895
56,610
244,410
135,905
52,040
51,895
56,610
296,450
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 16 -
8
Support costs allocated to activities
2023
2022
£
£
Storage
6,960
2,652
Software and consumables
893
696
Merchant charges
345
288
Governance costs
4,300
2,888
12,498
6,524
Analysed between:
Core activities
12,498
6,524
2023
2022
Governance costs comprise:
£
£
Legal and professional
820
248
Accountancy
3,480
2,640
4,300
2,888
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
10,530
9,293
Loss on disposal of tangible fixed assets
193
-
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 17 -
11
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total staff
10
9
Employment costs
2023
2022
£
£
Wages and salaries
192,665
202,400
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

Luke Strachan received remuneration of £28,800 in the financial year.

12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13
Tangible fixed assets
Freehold land and buildings
Motor vehicles
Other equipment
Website
Total
£
£
£
£
£
Cost
At 1 December 2022
5,500
86,356
36,819
32,384
161,059
Additions
4,735
23,326
3,807
5,160
37,028
Disposals
-
(53,062)
-
(32,384)
(85,446)
At 30 November 2023
10,235
56,620
40,626
5,160
112,641
Depreciation and impairment
At 1 December 2022
-
59,956
36,819
27,285
124,060
Depreciation charged in the year
548
9,200
352
430
10,530
Eliminated in respect of disposals
-
(46,495)
-
(27,285)
(73,780)
At 30 November 2023
548
22,661
37,171
430
60,810
Carrying amount
At 30 November 2023
9,687
33,959
3,455
4,730
51,831
At 30 November 2022
5,500
26,400
-
5,102
37,002
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 18 -
14
Stocks
2023
2022
£
£
Finished goods and goods for resale
595
671
15
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
3,092
1,225
Other debtors
1,418
-
Prepayments and accrued income
58,382
4,496
62,892
5,721
16
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
3,822
3,082
Deferred income
17
3,785
9,275
Trade creditors
31,416
4,815
Other creditors
741
703
Accruals
3,500
2,540
43,264
20,415
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 19 -
17
Deferred income
2023
2022
£
£
Other deferred income
3,785
9,275

Deferred income is included in the financial statements as follows:

2023
2022
£
£
Deferred income is included within:
Current liabilities
3,785
9,275
Movements in the year:
Deferred income at 1 December 2022
9,275
11,810
Released from previous periods
(9,275)
-
Resources deferred in the year
3,785
(2,535)
Deferred income at 30 November 2023
3,785
9,275
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 20 -
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 December 2021
Incoming resources
Transfers
Balance at
1 December 2022
Incoming resources
Resources expended
Transfers
Balance at
30 November 2023
£
£
£
£
£
£
£
£
Wilderness skills
23,133
(34,490)
11,357
-
133,287
(118,716)
-
14,571
Coastal Classroom
2,960
(3,723)
763
-
62,337
(54,830)
-
7,507
Leader Training
23,518
3,014
(26,532)
-
-
-
-
-
Fixed asset funds
29,366
16,500
(7,175)
38,691
74,572
-
(17,518)
95,745
78,977
(18,699)
(21,587)
38,691
270,196
(173,546)
(17,718)
117,823

Wilderness Skills:

This fund is used to provide wilderness living skills courses for vulnerable 'at risk' teenagers and adults, where an appreciation of the wild and natural world is taught in a unique and stimulating way.

 

Coastal and Woodland Classroom:

The fund is used to run sessions for Primary School children and teaches them to appreciate their local woodland and coastal environment.

 

Fixed asset fund:

This fund has been used to purchase fixed assets. Each year this will be reduced by allocating the depreciation on the grant funded proportion of the fixed asset acquired, to the appropriate programmes.

 

Transfers between funds

A transfer from general funds has occurred at the year end to cover the deficits on certain restricted funds.

There were also transfers made during this financial year between restricted and unrestricted funds to reflect the revised treatment of Leader Training as an unrestricted, designated fund.

 

 

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 21 -
19
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 December 2022
Incoming resources
Resources expended
Transfers
At 30 November 2023
£
£
£
£
£
Leader training
9,275
-
-
-
9,275
General funds
19,021
97,880
(116,641)
17,518
17,778
28,296
97,880
(116,641)
17,518
27,053
Previous year:
At 1 December 2021
Incoming resources
Resources expended
Transfers
At 30 November 2022
£
£
£
£
£
Leader training
-
-
-
9,275
9,275
General funds
14,227
44,522
(52,040)
12,312
19,021
14,227
44,522
52,040
21,587
28,296

Leader Fund:

 

The fund is used to run training courses to equip young people and adults with the skills and confidence to explore, discover and conserve their wild and natural places.

20
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 November 2023:
Tangible assets
51,831
-
51,831
Current assets/(liabilities)
(24,778)
117,823
93,045
27,053
117,823
144,876
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
20
Analysis of net assets between funds (Continued)
- 22 -
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
At 30 November 2022:
Tangible assets
9,312
27,690
37,002
Current assets/(liabilities)
18,984
11,001
29,985
28,296
38,691
66,987
21
Related party transactions

There were no disclosable related party transactions during the year (2023 - none)

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