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Charity Registration Number

Charity Registration Number : SC037332

Company Registration Number : SC298536

NEW ARC WILDLIFE RESCUE LTD

A COMPANY LIMITED BY GUARANTEE
TRUSTEES’ REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025

NEW ARC WILDLIFE RESCUE LTD

LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
Trustees K Marley
P Marley
E Haggart
M Maggs
J Bradshaw
Charity Number SC037332
Company Number SC298536
Registered Office Nether Auquhadlie
Auchnagatt
Ellon
AB41 8UW
Independent Examiner KW Business Services Ltd
Unit 4 Markethill Industrial Estate
Turriff
AB53 4QY

NEW ARC WILDLIFE RESCUE LTD

CONTENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees' Report
Independent Examiner's Report
Receipts and Payments
Statement of Assets and Liabilities
Notes to the Financial Statements

NEW ARC WILDLIFE RESCUE LTD

TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
Trustees' report and financial statements
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 31 March 2025. The trustees have adopted the provisions of 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 continues to provide the highest standards of care required for the Rescue, Rehabilitation and Release of our native Wildlife, providing a 24-hour emergency service from its base just outside Ellon in Aberdeenshire. The centre, covering 6 acres, includes 4 full time staff, 2 Interns, a team of trained volunteers and Hospital facilities with specialised rehabilitation pens, flights and paddocks suitable for short or longer stays as required by injured or orphaned wildlife. A Wildlife Ambulance and a dedicated volunteer network of responders cover the North and North East of Scotland.
The centre is now one of the biggest and busiest in Scotland and the only charity of its kind north of the Central belt which offers the skills and facilities to treat, rescue, rehabilitate and release the diverse variety of Scottish Wildlife which comes into its care
Due to the ever-increasing numbers of wildlife cases the New Arc is called upon to help (over 2000 in this financial year) the centre continues to expand and improve their extensive rehabilitation facilities. In addition to the ‘small animal’ rearing cabin and custom-made Red Squirrel and Pine Marten pens built last year the centre added a specialised seabird building this year increasing its capacity and improving biosecurity.
Education is a key part of the charities ethos and we continue to work with a variety of organisations including veterinary practices throughout the North East of Scotland, veterinary colleges from around the U.K., The Royal Society for Protection of Birds (RSPB), Nature Scot, British Trust for Ornithology (BTO), The Scottish Government, Local Authorities and Emergency services as well as local Wildlife Conservation groups and the British Wildlife Rehabilitation Council (BWRC). Our Centre management team also give talks to professional bodies, schools, colleges and local groups on a regular basis.
Future plans also include expanding our service to further facilitate university and student placements and longer-term work experience in the form of internships.
The Charity also continues to expand its media base both 'on-line' and with regular newspaper and magazine articles as well as appearances on television & radio.
In addition to support from the general public, the Charity is also supported by its Charity shops in Ellon and Dyce which provides the Charity with both a regular income and a social interaction with many of our supporters which all contributes to our work helping wildlife.
The Charity will continue to expand their facilities to cope with the ever-increasing numbers of wildlife casualties they are presented with and plans for an expanded bird of prey and seabird facility are well under way.
With hard work and sensible planning, the Charity continues to maintain its position as the primary Wildlife Rescue and Rehabilitation Centre in the North of Scotland.
Trustees
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:
K Marley
P Marley
E Haggart
M Maggs
J Bradshaw
Trustees' responsibilities statement
The trustees, who are also the directors of Charity For New Arc Wildlife Rescue Ltd 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. 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.
This report was approved by the trustees and signed on its behalf by:


------------------------------------------------------------------------
K Marley
Trustee
Date : 27 December 2025

NEW ARC WILDLIFE RESCUE LTD

INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner’s Report to the Trustees of New Arc Wildlife Rescue Ltd
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which consists of the statement of financial activities,balance sheet and the related notes
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of IFA
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
  • the accounting records were not kept in accordance with section 130 of the Charities Act; or
  • the accounts did not accord with the accounting records; or
  • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
  • I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: André Nell
for and on behalf of KW Business Services Ltd
Date: 31 March 2025

NEW ARC WILDLIFE RESCUE LTD

RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Categories Unrestricted funds Restricted funds Total funds Last year
Receipts
Donation and gifts
76,944.77
-
76,944.77
85,481.00
General grants provided by Government/other charities
62,518.29
-
62,518.29
-
Gift Aid
20,334.93
-
20,334.93
42,449.00
Legacies
-
-
-
14,113.00
Other
8,903.93
-
8,903.93
-
Shop income
156,430.99
-
156,430.99
184,753.00
Interest income
690.34
52.63
742.97
571.00
Sub total
325,823.25
52.63
325,875.88
327,367.00
Total receipts
325,823.25
52.63
325,875.88
327,367.00
Payments
Operating charity shops
12,443.36
-
12,443.36
18,604.00
Other trading activities
2,267.03
-
2,267.03
5,940.00
Depreciation Charge for the Year - Plant & Machinery
5,733.00
-
5,733.00
8,206.00
Depreciation Charge for the Year - Motor Vehicles
6,575.00
-
6,575.00
8,767.00
Depreciation Charge for the Year - Fixtures & Fittings
1,691.00
-
1,691.00
2,254.00
Bank charges
-
-
-
1,121.00
Rent collection, property repairs and maintenance charges
77,183.17
-
77,183.17
76,799.00
Charity running cost
68,590.65
-
68,590.65
55,339.00
Cost of services
35,027.85
-
35,027.85
62,022.00
Employee costs
87,638.82
-
87,638.82
63,525.00
Printing and stationery
577.03
-
577.03
-
Depreciation Charge for the Year - Freehold Land & Buildings
2,600.00
-
2,600.00
2,653.00
Wages and salaries
29,369.66
-
29,369.66
19,455.00
Staff costs
40,134.23
-
40,134.23
7,503.00
Sub total
369,830.80
-
369,830.80
332,188.00
Asset and investment purchases
Plant & Machinery - Additions - Cost
-
-
-
15,882.00
Motor Vehicles - Additions - Cost
-
-
-
26,399.00
Sub total
-
-
-
42,281.00
Total Payments
369,830.80
-
369,830.80
374,469.00
Net of receipts/(payments)
(44,007.55)
52.63
(43,954.92)
(47,102.00)
Cash funds last year end
186,150.00
46,000.00
232,150.00
279,252.00
Cash funds this year end
142,142.45
46,052.63
188,195.08
232,150.00

NEW ARC WILDLIFE RESCUE LTD

STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 MARCH 2025
Categories Details Unrestricted funds Restricted funds
Cash funds
Cash at bank and in hand 34,939.12 46,052.63
Total Cash Funds 34,939.12 46,052.63
Other monetary assets
Other debtors 1,086.29 -
Total 1,086.29 -
Details Fund to which asset belongs Cost (optional)
Assets retained for the charity’s own use
Freehold Land & Buildings Unrestricted Funds 139,628.00
Plant & Machinery Unrestricted Funds 100,098.00
Motor Vehicles Unrestricted Funds 69,549.00
Fixtures & Fittings Unrestricted Funds 12,021.00
Computer Equipment Unrestricted Funds 2,325.00
Total 323,621.00
Details Fund to which asset belongs Cost (optional)
Liabilities
Obligations under hire purchase Unrestricted Funds 6,587.96
Bank loans and overdrafts Unrestricted Funds 19,755.00
Other creditors Unrestricted Funds 1,358.00
Total 27,700.96
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the Board on 27 December 2025 and signed on its behalf by:


K Marley
Trustee
Date : 27 December 2025

NEW ARC WILDLIFE RESCUE LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Donation and gifts 76,944.77 76,944.77 85,481.00
General grants provided by Government/other charities 62,518.29 62,518.29 -
Gift Aid 20,334.93 20,334.93 42,449.00
Legacies - - 14,113.00
Other 8,903.93 8,903.93 -
Total 168,701.92 168,701.92 142,043.00

3. Income from Other Trading Activities

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Shop income 156,430.99 156,430.99 184,753.00
Total 156,430.99 156,430.99 184,753.00

4. Income from Investments

Analysis Unrestricted funds Restricted funds Total funds 2025 Total funds 2024
£ £ £ £
Interest income 690.34 52.63 742.97 571.00
Total 690.34 52.63 742.97 571.00

5. Expenditure on Raising Funds

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Operating charity shops 12,443.36 12,443.36 18,604.00
Other trading activities 2,267.03 2,267.03 5,940.00
Rent collection, property repairs and maintenance charges 77,183.17 77,183.17 76,799.00
Wages and salaries 29,369.66 29,369.66 19,455.00
Staff costs 40,134.23 40,134.23 7,503.00
Total 161,397.45 161,397.45 128,301.00

6. Expenditure on Charitable Activities

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Bank charges - - 1,121.00
Charity running cost 68,590.65 68,590.65 55,339.00
Cost of services 35,027.85 35,027.85 62,022.00
Employee costs 87,638.82 87,638.82 63,525.00
Printing and stationery 577.03 577.03 -
Total 191,834.35 191,834.35 182,007.00

7. Other Expenditure

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Depreciation Charge for the Year - Plant & Machinery 5,733.00 5,733.00 8,206.00
Depreciation Charge for the Year - Motor Vehicles 6,575.00 6,575.00 8,767.00
Depreciation Charge for the Year - Fixtures & Fittings 1,691.00 1,691.00 2,254.00
Depreciation Charge for the Year - Freehold Land & Buildings 2,600.00 2,600.00 2,653.00
Total 16,599.00 16,599.00 21,880.00

8. Tangible Fixed Assets

Freehold Land & Buildings Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment
£ £ £ £ £
At 01 April 2024 139,628.00 100,098.00 69,549.00 12,021.00 2,325.00
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers - - - - -
At 31 March 2025 139,628.00 100,098.00 69,549.00 12,021.00 2,325.00
At 01 April 2024 9,640.00 71,431.00 43,249.00 5,259.00 1,017.00
Charge for the year 2,600.00 5,733.00 6,575.00 1,691.00 327.00
Disposals - - - - -
Revaluations - - - - -
Transfers - - - - -
At 31 March 2025 12,240.00 77,164.00 49,824.00 6,950.00 1,344.00

9. Debtors: Amounts falling due within one year

Total funds 2025 Total funds 2024
£ £
Other debtors 1,086.29 2,617.00
Total 1,086.29 2,617.00

10. Cash at bank and in hand

Total funds 2025 Total funds 2024
£ £
Cash at bank and in hand 80,991.75 113,787.00
Total 80,991.75 113,787.00

11. Creditors: Amounts falling due within one year

Total funds 2025 Total funds 2024
£ £
Obligations under hire purchase 6,587.96 8,617.00
Other creditors 1,358.00 1,358.00
Total 7,945.96 9,975.00

12. Creditors: Amounts falling due after one year

Total funds 2025 Total funds 2024
£ £
Bank loans and overdrafts 19,755.00 25,023.00
Total 19,755.00 25,023.00

13. Charity funds

13.1 Details of material funds held and movements during the CURRENT reporting period
Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward
£ £ £ £ £ £
Unrestricted funds
228,431.00 325,823.25 369,830.80 - - 184,423.45
Restricted funds
46,000.00 52.63 - - - 46,052.63
Total 274,431.00 325,875.88 369,830.80 - - 230,476.08

13.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward
£ £ £ £ £ £
Unrestricted funds
233,252.00 327,367.00 332,188.00 - - 228,431.00
Restricted funds
46,000.00 - - - - 46,000.00
Total 279,252.00 327,367.00 332,188.00 - - 274,431.00

14. Average Number of Employees


This year
£ 		Last year
£
Shop 1 1
Centre 5 5






Total 6 6
Average number of employees during this year : 6 and last year : 6