REGISTERED NUMBER: 08529465 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

SOUTH WEST WILDLIFE FUNDRAISING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Countess S J De La Bedoyere

Mrs P J Mason

Mrs L Mclellan

Mr M D Perry

Mr C D Stansfield

Mrs A D Wilson

Miss R J Walford

Mrs Z Steadman-Milne

SECRETARY:

Mrs K M Churchward

REGISTERED OFFICE:

2nd Floor Cornerstone House

Western Way

Exeter

Devon

EX1 1AL

REGISTERED NUMBER:

08529465 (England and Wales)

AUDITORS:

Gravita Audit Western Limited

Chartered Accountants and Statutory Auditors

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

CURRENT ASSETS

Debtors

5

152,133

166,569

Cash at bank

246,202

252,567

398,335

419,136

CREDITORS

Amounts falling due within one year

6

(239,847

)

(217,492

)

NET CURRENT ASSETS

158,488

201,644

TOTAL ASSETS LESS CURRENT LIABILITIES

158,488

201,644

PROVISIONS FOR LIABILITIES

(18,200

)

(19,755

)

NET ASSETS

140,288

181,889

RESERVES

Retained earnings

140,288

181,889

140,288

181,889

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

Countess S J De La Bedoyere - Director

1.	COMPANY INFORMATION

South West Wildlife Fundraising Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

Having considered the financial position of the company at the year end, and projections for a period of at least 12 months from the date of approval of the financial statements, the Directors are satisfied that the going concern basis of preparation is appropriate.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of services to customers, net of any clawbacks. Revenue is recognised when a new member is signed up, clawbacks are recognised when a membership is cancelled.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Reserves

Within reserves there is a contingent designated as undistributable by the board, for the purposes of managing risk and enabling the continued function of the entity.

Its value at the year end was £Nil (2024: £36,840).

Tangible Fixed Assets

Assets are capitalised in accordance with FRS102 and applicable legislation, with trivial items being expensed.

Significant accounting estimates

The significant judgments and estimates included in these financial statements are accruals and prepayments which are based on information available at the time of the audi, and a clawback provision based on historic clawback trends on recent revenue.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 82 (2024 - 79 ) .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

114,425

128,063

Other debtors

6,171

4,688

Prepayments

31,537

33,818

152,133

166,569

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,635

229

Social security and other taxes

16,915

13,914

VAT

74,403

69,227

Accrued expenses

146,894

134,122

239,847

217,492

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

17,193

17,193

Between one and five years

-

17,193

17,193

34,386

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jade Quaintance (Senior Statutory Auditor)

for and on behalf of Gravita Audit Western Limited

9.	PENSION COMMITMENTS

Defined contribution scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year

represents contributions payable by the company to the scheme and amounted to £67,981 (2024 - £62,118).

Contributions totalling £9,240 (2024 - £Nil) were payable to the scheme at the end of the year and

are included in other creditors.

10.	RELATED PARTY DISCLOSURES

During the year the company made the following related party transactions with members of the

company:

Avon Wildlife Trust

Sales of £210,856 (2024 - £177,385) were made to Avon Wildlife Trust during the period.

At the balance sheet date the amount due from Avon Wildlife Trust was £16,761 (2024 - £7,511).

Devon Wildlife Trust

Sales of £252,560 (2024 - £184,920) were made to Devon Wildlife Trust during the period.

At the balance sheet date the amount due from Devon Wildlife Trust was £11,439 (2024 - £19,161).

Dorset Wildlife Trust

Sales of £136,574 (2024 - £172,933) were made to Dorset Wildlife Trust during the period.

At the balance sheet date the amount due from Dorset Wildlife Trust was £14,136 (2024 - £4,064).

Gloucestershire Wildlife Trust

Sales of £177,379 (2024 - £167,296) were made to Gloucestershire Wildlife Trust during the period.

At the balance sheet date the amount due from Gloucestershire Wildlife Trust was £3,812 (2024 - £8,673)

Hampshire Wildlife Trust

Sales of £199,741 (2024 - £198,007) were made to Hampshire Wildlife Trust during the period.

At the balance sheet date the amount due from Hampshire Wildlife Trust was £12,532 (2024 - £31,297).

Somerset Wildlife Trust

Sales of £197,568 (2024 - £176,999) were made to Somerset Wildlife Trust during the period.

At the balance sheet date the amount due from Somerset Wildlife Trust was £11,281 (2024 - £10,323).

Wiltshire Wildlife Trust

Sales of £143,099 (2024 - £126,918) were made to Wiltshire Wildlife Trust during the period.

At the balance sheet date the amount due from Wiltshire Wildlife Trust was £8,268 (2024 - £12,524).

Worcestershire Wildlife Trust

Sales of £138,098 (2023 - £127,206) were made to Worcestershire Wildlife Trust during the period.

At the balance sheet date the amount due from Worcestershire Wildlife Trust was £5,638 (2024 - £8,357).

Gift aid payments to members

During the year gift aid was provided by South West Wildlife Fundraising Limited totalling £50,109 (2024 £25,133).

Countess S De La Bedoyere

The chair of the board invoiced £11,375 (2024 £10,000) for consultancy in the year.

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of its Directors.