Charity registration number SC034873
Company registration number SC251691
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A A Skene
J A C Whittle
R D Butler
A A B Napier
C L Kerr
(Appointed 13 May 2025)
B Starkie
(Appointed 13 May 2025)
A L Dalglish
(Appointed 13 May 2025)
Senior management
Luke Strachan
Chief Executive Officer
Charity number
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 - 21
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 1 -

The trustees, who are also the 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 2024.

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
Significant activities and achievements against objectives

2024 has been another record-breaking year for Wild Things, reaching a yearly total of 1,833 participants: a 100% increase on 2022 and 6% increase on 2023. Many of the challenges we face in our communities are the same as those faced in previous years: exacerbated levels of poverty, lack of access to activities for young people, lack of transport and widespread funding cuts to public sector bodies have all had a damaging effect on society at large. Inevitably, this has increased community reliance on charitable and community programmes and Wild Things is proud to have continued to scale-up its work to meet the rising demand for community wellness and nature-based social interventions.

Despite the many challenges faced by communities, Wild Things is excited to have completed its final year of our flagship Silver Saplings - Health and Wellbeing in Nature project. This multiregional initiative was designed to support people of all ages and abilities to improve their health and wellbeing through engagement with the natural world. The final year of this project has seen more engagement than ever before, resulting in new records for the organisation. Whilst there are too many adventures to relay here, highlights have included our Adventure daytrips for older groups, which have seen older people exploring coastal and forest wildernesses across Scotland. Our after-school clubs were a great success and included 4 overnight camping expeditions to Glen Affric, where the restoration of the ancient Caledonian pine forests is transforming the landscape. Our instructors joined local paddle-boarding groups to explore marine ecology from the water and we worked with primary and secondary schools across Moray and the Highlands to deliver wellbeing in nature sessions to struggling youth.

In addition to this, Wild Things has continued to deliver its rewilding project on the lower Findhorn River and bay (Special Site of Scientific Interest, SSSI) 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:the foundation of a rich and flourishing ecosystem. Wild Things also concluded its partnership working the Findhorn Watershed Initiative which delivered 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.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 2 -

Whilst some projects concluded, new ones started, including contracts with Moray Council to deliver environmental management services across three important council owned habitats, the Wards (Elgin), Oakwood (Elgin, SSSI) and Milbuies Country Park. Including our existing project on the Findhorn river, the total area of our project sites is now approximately 408 acres of much loved but neglected local habitat.

In 2024 we continued to develop our accredited training services, We launched two new e-learning courses and have several more currently in development. Wild Things has also partnered with WoodlandClassroom.com to provide its first ever regular training experience south of the border. Woodland Classroom has been trained to provide Wild Things flagship Woodland Activity Leader Training and this partnership represents the first successful franchising of our 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 personal and professional contexts.

 

During the year, the following activities were carried out between 01/01/2024 - 31/12/24:

Total participants - 1,833

Financial review

During the year the charity received funding, donations and participant income totalling £375,957. Total expenditure for the year was £362,389, which resulted in a net surplus for the year of £13,568.

 

The Management Committee has examined the charity's requirements for reserves in light of the main risks to the organisation. At the year end (30 /11/2024) Wild Things held £77,246 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 £100,000.

 

In 2024, Wild Things maintained robust financial oversight 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 2025, with the conclusion of the Silver Saplings project, Wild Things will experience a period of transition and growth, seeking new partnerships and sources of funding to maintain and diversify both income streams and charitable services.

 

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 will provide substantially more paid-for services in the form of nature experiences, workshops and holiday activity sessions.

 

Wild Things will further develop its relationship with Moray Council, particularly through a pilot project aimed at making more climate and student friendly school grounds as well as developing environmental sciences STEM learning resources.

 

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 3 -

Wild Things' local conservation activities in 2025 will build and expand on our habitat restoration project on the lower Findhorn River and the three additional council owned sites we are working on. By working with the Scottish Invasive Species Initiative, community members, business and groups, we aim to increase recreational use of the local landscape and rejuvenate the nationally important local nature reserve and SSSI. 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 include Atlantic salmon, otter, osprey, kingfisher and many more enigmatic and endangered species.

 

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.

 

Some programme highlights of the coming year include:

 

Silver Saplings: Health and Wellbeing in Nature

Whilst our Silver Saplings - Health and Wellbeing in Nature project is now officially complete, many of its constituent programmes have proved so successful that Wild Things is fortunate enough to have found funding to support the continuation of many of these activities including:

 

Working with Carers

Wild Things has developed substantial experience working with vulnerable people but rarely have we devoted substantial time to supporting unpaid carers. In 2025, Wild Things is proudly supported by Alliance to develop and deliver an innovative nature-based outreach service for carers and those they care for.

 

Environmental management

Wild Things intends to work in partnership with Moray Council and other stakeholders to increase the number of conservation sites we support. If successful, Wild Things will be able to broaden the range and regularity of its community volunteering groups, as well as broadening our environmental management experience to include marshland and ancient oak woodland.

Structure, governance and management

Wild Things Environmental Education in Action 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
R D Butler
A A B Napier
Mr A B Dunbar
(Resigned 5 July 2024)
C L Kerr
(Appointed 13 May 2025)
B Starkie
(Appointed 13 May 2025)
A L Dalglish
(Appointed 13 May 2025)
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 4 -
Recruitment and appointment of trustees

The trustees are also directors of the charity for the purposes of the Companies Act 2006. 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 is not a member of 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 Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 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
26 August 2025
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 2024, which are set out on pages 6 to 21.

Respective responsibilities of trustees and examiner

The charity 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 Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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 Charities Accounts (Scotland) Regulations 2006. 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 seeking 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 the course of my examination, no matter has come to my attention

 

1. which gives me reasonable cause to believe that in any material respect the requirements:

have not been met, or

 

2. 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
27 August 2025
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
9,288
-
9,288
5,047
-
5,047
Charitable activities
3
128,146
237,803
365,949
92,168
270,196
362,364
Other trading activities
4
11
-
11
113
-
113
Investments
5
709
-
709
745
-
745
Other income
6
-
-
-
(193)
-
(193)
Total income
138,154
237,803
375,957
97,880
270,196
368,076
Expenditure on:
Charitable activities
7
117,716
244,673
362,389
116,641
173,546
290,187
Total expenditure
117,716
244,673
362,389
116,641
173,546
290,187
Net income/(expenditure)
20,438
(6,870)
13,568
(18,761)
96,650
77,889
Transfers between funds
29,755
(29,755)
-
17,518
(17,518)
-
Net movement in funds
9
50,193
(36,625)
13,568
(1,243)
79,132
77,889
Reconciliation of funds:
Fund balances at 1 December 2023
27,053
117,823
144,876
28,296
38,691
66,987
Fund balances at 30 November 2024
77,246
81,198
158,444
27,053
117,823
144,876

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 2024
30 November 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
82,699
51,831
Current assets
Stocks
14
336
595
Debtors
15
82,620
62,892
Cash at bank and in hand
37,538
72,822
120,494
136,309
Creditors: amounts falling due within one year
16
(44,749)
(43,264)
Net current assets
75,745
93,045
Total assets less current liabilities
158,444
144,876
The funds of the charity
Restricted income funds
18
81,198
117,823
Unrestricted funds
19
77,246
27,053
158,444
144,876

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 2024.

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 26 August 2025
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 2024
- 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
Basis of preparation

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 2024
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 2024
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.

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 11 -
2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
9,288
5,047
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Wilderness skills
Participants contributions
4,534
-
4,534
-
5,628
5,628
Charitable activity grants received
-
147,784
147,784
-
127,659
127,659
Coastal Classroom
Participants contributions
1,880
-
1,880
-
3,885
3,885
Charitable activity grants received
-
87,519
87,519
-
58,452
58,452
LEADER Training
Participants contributions
34,157
-
34,157
35,194
-
35,194
Charitable activity grants received
33,926
-
33,926
-
-
-
Other charitable activities
Participants contributions
2,396
-
2,396
13,201
-
13,201
Charitable activity grants received
51,253
2,500
53,753
43,773
74,572
118,345
128,146
237,803
365,949
92,168
270,196
362,364
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
3
Income from charitable activities (Continued)
- 12 -
Charitable activity grants analysis
Wilderness skills
Coastal Classroom
LEADER Training
Other charitable activities
Total
Wilderness skills
Coastal Classroom
Other charitable activities
Total
2024
2024
2024
2024
2024
2023
2023
2023
2023
£
£
£
£
£
£
£
£
£
Findhorn Watershed Initiative
11,938
6,150
-
-
18,088
-
-
-
-
Alliance Partnership
6,300
700
-
-
7,000
-
-
-
-
D'oyly Carte Charitable Trust
4,000
-
-
-
4,000
-
-
-
-
EB Scotland ltd
14,617
-
-
-
14,617
6,355
-
-
6,355
Heritage Lottery Fund (Silver Saplings)
108,957
56,130
-
-
165,087
69,803
35,959
-
105,762
Highland and Islands Enterprise
-
-
18,926
-
18,926
11,983
1,927
-
13,910
Armed Forces Covenant Fund
-
24,539
-
24,539
-
-
-
Berry Burn Community Fund
-
-
-
2,500
2,500
-
-
7,500
7,500
TSI Communities & wellbeing
1,972
-
-
-
1,972
11,637
-
-
11,637
Moray Council
-
-
-
24,600
24,600
-
-
-
-
Other
-
-
15,000
26,653
41,653
27,881
20,566
110,845
159,292
147,784
87,519
33,926
53,753
322,982
127,659
58,452
118,345
304,456
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 13 -
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
11
113
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
709
745
6
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
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 2024
- 14 -
7
Expenditure on charitable activities
Wilderness
Core activities
Coastal classroom
LEADER training
Total
2024
2024
2024
2024
2024
£
£
£
£
£
Direct costs
Staff costs
96,709
33,956
55,941
32,727
219,333
Depreciation and impairment
-
25,080
-
-
25,080
Rent
2,751
-
1,879
1,425
6,055
Insurance
69
617
85
1,115
1,886
Phone
749
446
391
625
2,211
Postage and stationery
1,054
253
674
1,178
3,159
Advertising
1,649
238
1,534
1,343
4,764
Tools and equipment
6,469
383
1,912
279
9,043
Food and refreshments
1,145
348
982
272
2,747
Vehicle expenses
7,512
117
5,533
473
13,635
Registration fees
-
-
-
3,938
3,938
Training
519
275
378
50
1,222
Instructors fees
20,604
2,635
12,609
2,160
38,008
Consultants
11,613
-
5,982
-
17,595
Sundry expenses
3,713
509
2,217
1,647
8,086
154,556
64,857
90,117
47,232
356,762
Share of support and governance costs (see note 8)
Support
-
1,707
-
-
1,707
Governance
-
2,670
-
1,250
3,920
154,556
69,234
90,117
48,482
362,389
Analysis by fund
Unrestricted funds
-
69,234
-
48,482
117,716
Restricted funds
154,556
-
90,117
-
244,673
154,556
69,234
90,117
48,482
362,389
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
7
Expenditure on charitable activities (Continued)
- 15 -
Previous year:
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 2024
- 16 -
8
Support costs allocated to activities
2024
2023
£
£
Storage
905
6,960
Software and consumables
464
893
Merchant charges
338
345
Governance costs
3,920
4,300
5,627
12,498
Analysed between:
Core activities
4,377
12,498
LEADER training
1,250
-
5,627
12,498
2024
2023
Governance costs comprise:
£
£
Independent examination fees
3,600
3,480
Legal and professional
320
820
3,920
4,300
9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,600
3,480
Depreciation of owned tangible fixed assets
25,080
10,530
Loss on disposal of tangible fixed assets
-
193
10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total staff
11
10
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
11
Employees (Continued)
- 17 -
Employment costs
2024
2023
£
£
Wages and salaries
219,333
192,665
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

Luke Strachan received remuneration of £32,100 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
Office equipment
Motor vehicles
Other equipment
Website
Total
£
£
£
£
£
£
Cost
At 1 December 2023
10,235
-
56,620
40,627
5,160
112,642
Additions
-
1,479
54,468
-
-
55,947
At 30 November 2024
10,235
1,479
111,088
40,627
5,160
168,589
Depreciation and impairment
At 1 December 2023
548
-
22,661
37,171
430
60,810
Depreciation charged in the year
1,722
305
20,553
780
1,720
25,080
At 30 November 2024
2,270
305
43,214
37,951
2,150
85,890
Carrying amount
At 30 November 2024
7,965
1,174
67,874
2,676
3,010
82,699
At 30 November 2023
9,687
-
33,959
3,455
4,730
51,831
14
Stocks
2024
2023
£
£
Finished goods and goods for resale
336
595
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 18 -
15
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,814
3,092
Other debtors
354
1,287
Prepayments and accrued income
80,452
58,513
82,620
62,892
16
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
2,806
3,822
Deferred income
17
33,480
3,785
Trade creditors
3,357
31,416
Other creditors
846
741
Accruals
4,260
3,500
44,749
43,264
17
Deferred income
2024
2023
£
£
Deferred income
33,480
3,785

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
33,480
3,785
Movements in the year:
Deferred income at 1 December 2023
3,785
9,275
Released from previous periods
(3,785)
(9,275)
Resources deferred in the year
33,480
3,785
Deferred income at 30 November 2024
33,480
3,785
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 19 -
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.

At 1 December 2023
Incoming resources
Resources expended
Transfers
At 30 November 2024
£
£
£
£
£
Wilderness skills
14,571
147,784
(154,556)
-
7,799
Coastal Classroom
7,507
87,519
(90,117)
-
4,909
Fixed asset funds
95,745
2,500
-
(29,755)
68,490
117,823
237,803
(244,673)
(29,755)
81,198
Previous year:
At 1 December 2022
Incoming resources
Resources expended
Transfers
At 30 November 2023
£
£
£
£
£
Wilderness skills
-
133,287
(118,716)
-
14,571
Coastal Classroom
-
62,337
(54,830)
-
7,507
Fixed asset funds
38,691
74,572
-
(17,518)
95,745
38,691
270,196
(173,546)
(17,518)
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

Transfers between the fixed asset fund and the general fund reflect the charity's use of grant funded assets during the year.

 

 

WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 20 -
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 2023
Incoming resources
Resources expended
Transfers
At 30 November 2024
£
£
£
£
£
Leader training
9,275
68,083
(48,482)
-
28,876
General funds
17,778
70,071
(69,234)
29,755
48,370
27,053
138,154
(117,716)
29,755
77,246
Previous year:
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

Leader training:

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
2024
2024
2024
£
£
£
At 30 November 2024:
Tangible assets
14,209
68,490
82,699
Current assets/(liabilities)
63,037
12,708
75,745
77,246
81,198
158,444
WILD-THINGS! ENVIRONMENTAL EDUCATION IN ACTION
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
20
Analysis of net assets between funds (Continued)
- 21 -
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 November 2023:
Tangible assets
-
51,831
51,831
Current assets/(liabilities)
27,053
65,992
93,045
27,053
117,823
144,876
21
Related party transactions

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

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