WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Company limited by guarantee

Company Registration Number:
14179237 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Principal activities of the company

The principal activity of the company during the year under review was 88990.



Directors

The director shown below has held office during the whole of the period from
1 July 2023 to 30 June 2024

Samantha Holman


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 March 2025

And signed on behalf of the board by:
Name: Samantha Holman
Status: Director

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Profit And Loss Account

for the Period Ended 30 June 2024

2024 2023


£

£
Turnover: 196,803 209,235
Cost of sales: ( 165,789 ) ( 119,513 )
Gross profit(or loss): 31,014 89,722
Distribution costs: ( 16,347 ) ( 15,564 )
Administrative expenses: ( 97,155 ) ( 95,282 )
Other operating income: 5,960 134
Operating profit(or loss): (76,528) (20,990)
Profit(or loss) before tax: (76,528) (20,990)
Profit(or loss) for the financial year: (76,528) (20,990)

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 42,906 48,600
Total fixed assets: 42,906 48,600
Current assets
Stocks: 4 90,000 60,000
Cash at bank and in hand: 3,811 51,614
Total current assets: 93,811 111,614
Creditors: amounts falling due within one year: 5 ( 180,535 ) ( 122,704 )
Net current assets (liabilities): (86,724) (11,090)
Total assets less current liabilities: (43,818) 37,510
Creditors: amounts falling due after more than one year: 6 ( 53,600 ) ( 58,400 )
Total net assets (liabilities): (97,418) (20,890)
Members' funds
Profit and loss account: (97,418) ( 20,890)
Total members' funds: ( 97,418) (20,890)

The notes form part of these financial statements

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 27 March 2025
and signed on behalf of the board by:

Name: Samantha Holman
Status: Director

The notes form part of these financial statements

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the Company; and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

    Tangible fixed assets depreciation policy

    Intangible fixed assets Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses. Tangible fixed assets and depreciation Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Plant and machinery 20%%Straight Line

    Other accounting policies

    Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. Whenstocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 6 6

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 37,500 20,000 57,500
Additions 3,486 3,486
Disposals
Revaluations
Transfers
At 30 June 2024 40,986 20,000 60,986
Depreciation
At 1 July 2023 4,900 4,000 8,900
Charge for year 5,980 3,200 9,180
On disposals
Other adjustments
At 30 June 2024 10,880 7,200 18,080
Net book value
At 30 June 2024 30,106 12,800 42,906
At 30 June 2023 32,600 16,000 48,600

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Stocks

2024 2023
£ £
Stocks 90,000 60,000
Total 90,000 60,000

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 46,780 27,657
Accruals and deferred income 2,161 801
Other creditors 131,594 94,246
Total 180,535 122,704

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Notes to the Financial Statements

for the Period Ended 30 June 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 53,600 58,400
Total 53,600 58,400

COMMUNITY INTEREST ANNUAL REPORT

WILDLIFE AND BIRDCARE NATURE RECOVERY PROJECT CIC

Company Number: 14179237 (England and Wales)

Year Ending: 30 June 2024

Company activities and impact

Wildlife and Birdcare Nature Recovery Project CIC are a Social Enterprise whose main mission is to support people into work who have additional needs, the cohorts of people we are helping are people with autism and LD, Veterans, people who have suffered long term illness or injury. Our skills and learning centre and workshop teaches hand eye coordination, communication skills, life and social skills and provides a quiet place to learn when you need more time to do that. The impact our organisation has is we are able to support people who struggle retrain them and support them into full time employment.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

Both directors who are married share a salary of £12 an hour for the 150 hours we claim a month but work over 9.5 hours a day. In August 2024 our salary increased to £14 to be able to cope with the increases in our personal living costs. We have taken nothing further out of this organisation. Total salary: £27,616.41

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 March 2025

And signed on behalf of the board by:
Name: Samantha Holman
Status: Director