REGISTERED COMPANY NUMBER: 08193416 (England and Wales)

REGISTERED CHARITY NUMBER: 1152642

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2025

FOR

WILD LIFE FOUNDATION

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

TRUSTEES

C R Webster

J C Bramah

Ms R Redfern

M D Thomas

C E S Whitbread

Ms C B Williams

N V Williams

Dr N Wissink-Argilaga

COMPANY SECRETARY

Ms K Minion

REGISTERED OFFICE

Brockholes Farm

Brockholes Lane

Branton

Doncaster

South Yorkshire

DN3 3NH

REGISTERED COMPANY NUMBER

08193416 (England and Wales)

REGISTERED CHARITY NUMBER

1152642

INDEPENDENT EXAMINER

Xeinadin

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

BANKERS

HSBC plc

1 High Street

Doncaster

South Yorkshire

DN1 1EE

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 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objectives of the Foundation remain:

1. To promote for the benefit of the public the conservation and welfare of exotic and other endangered wildlife species both in their natural habitats and in human care;

2. To advance education and public understanding relating to endangered wildlife, biodiversity and conservation;

3. To promote charitable activities connected with conservation and animal welfare.

WLF continues to work to deliver its vision of:

"A better world for wild animals."

The Foundation's mission remains:

"To connect dynamic communities who promote, conserve and sustain the world's biodiversity and improve animal welfare."

As a conservation charity WLF supports projects globally whilst also inspiring and educating visitors to Yorkshire Wildlife Park (YWP), communities and supporters through conservation engagement and fundraising activity. WLF continued to strengthen its profile throughout the year as the international conservation and welfare partner to the YWP and its wider conservation community.

Conservation Partnerships and Grant Making

The Foundation maintained its commitment to long-term strategic conservation partnerships during the period.

- Instituto Araguaia - £18,843

Completion of the third year of grant support for Giant Otter conservation within the Cantão region of Brazil, including anti-poaching patrols, habitat protection and community education initiatives.

- Save the Rhino -£10,000 from on -site fundraising for Rocco's Challenge (Rocco the baby black rhino born at YWP

- Cheetah Conservation Foundation- £7,500 onsite fundraising

- Polar Bears International - £10,000 restricted funding support

- Ukrainian Lion Appeal - £21,849

Support for transport and welfare costs associated with the relocation and rescue of lions displaced by the conflict in Ukraine.

- Wild Camel Foundation - £3,500 grant funding for Education Centre

- Tamarin Conservation Workshop £1200 small grant paid to WLG for Greg Clifton to attend Tamarin Conservation Masterplanning workshop in Colombia

The Ukrainian Lion Appeal continued to resonate strongly with supporters and represented the Foundation's largest restricted appeal during the year, with dedicated fundraising activity and public engagement significantly increasing support for the programme. Restricted Lion Appeal funds increased to £34,918 at year end to support future rescue and welfare work.

ACHIEVEMENTS AND PERFORMANCE

Public Engagement, Awareness and Education

During the year WLF continued to build awareness of its conservation mission through events, digital campaigns and engagement activities linked with Yorkshire Wildlife Park.

Key themes promoted across WLF communications and social channels included:

- support for wildlife rescue and conservation programmes;

- climate change impacts on species conservation, particularly polar bears;

- fundraising campaigns connected to flagship species;

- engagement with supporters through events, challenges and community fundraising;

- ongoing conservation partnerships across Africa, South America and Europe.

The Foundation also continued to support international conservation discussions around climate impacts on wildlife and maintained links with conservation partners working on species affected by environmental change. WLF's work with polar bear conservation remained a visible part of its public engagement activity.

Fundraising activities

Fundraising performance improved significantly during the year despite continuing economic pressures affecting household spending.

Total incoming resources increased to £187,093 compared with £105,255 in the prior year, driven by growth in donations, legacies and restricted fundraising appeals. Donations and legacies totalled £184,488, including a legacy contribution and strong public support for conservation campaigns.

Fundraising activity included:

- donations and campaign collections at YWP;

- digital and online giving;

- event fundraising;

- species-specific appeals and restricted campaigns;

- community engagement and supporter fundraising.

Events remained an important component of engagement and income generation. Fundraising events and challenge activities continued to grow in profile and supporter participation, contributing £20,831 of income during the year.

The Foundation also continued developing its events programme alongside Yorkshire Wildlife Park, supporting awareness and fundraising through seasonal events and community participation activities.

The Trustees wish to acknowledge the continued support provided by Yorkshire Wildlife Park and its staff, whose collaboration remains instrumental in delivering conservation engagement and fundraising initiatives. The relationship enables WLF to expand its impact while connecting visitors directly with conservation outcomes.

FINANCIAL REVIEW

Financial position

The Foundation reported a surplus for the year of £74,024 (2024: deficit £6,331), increasing total funds carried forward to £208,090. Cash balances at year end were £183,237.

Income growth reflected:

- increased unrestricted donations;

- successful restricted appeals;

- legacy income;

- continued supporter engagement and fundraising activity.

Total expenditure amounted to £113,069, with charitable expenditure of £80,302 and fundraising expenditure of £32,767. Resources continued to be directed principally toward conservation grants, fundraising development and public engagement activity.

The Trustees consider the financial outcome for the year to be strong and believe the Foundation is well positioned to continue delivering its strategic objectives and conservation commitments.

Reserves policy

The Trustees maintain a prudent reserves policy to ensure continuity of operations and resilience against fluctuations in fundraising income.

The policy remains to hold unrestricted reserves broadly equivalent to approximately three months of normal operating expenditure.

At 30 November 2025 unrestricted reserves stood at £159,771, providing a good level of financial stability and supporting future programme commitments.

FUTURE PLANS

During the coming year the Foundation intends to:

- continue support for established conservation partners and existing grant commitments;

- expand work linked to flagship conservation species, including polar bears, big cats and threatened wildlife supported through Yorkshire Wildlife Park partnerships;

- further develop conservation and fundraising collaboration with Yorkshire Wildlife Park to increase conservation outputs and public engagement;

- strengthen species-specific campaigns and emergency animal welfare responses;

- expand fundraising across individuals, schools, universities, corporate supporters and grant-making organisations;

- increase participation events and supporter engagement activities;

- continue promoting climate change awareness and wildlife conservation initiatives.

The Foundation remains committed to growing its conservation impact while maintaining financial sustainability and delivering measurable benefits for endangered species and wildlife welfare.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a private company limited by guarantee and is governed by the company's Memorandum and Articles of Association.

Recruitment and appointment of new trustees

Trustees are appointed by the Board in accordance with the Foundation's trustee recruitment procedures. The Board meets regularly to review strategy, performance and risk.

Decision making

The management of the charity is the responsibility of the Board of Trustees which has the authority to appoint new trustees and directors.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees continue to review operational and financial risks annually and maintain systems and controls designed to mitigate risks and safeguard charitable assets.

The Trustees recognise that economic pressures continue to affect fundraising environments and have therefore maintained a cautious and sustainable approach to grant commitments whilst preserving support for priority conservation programmes.

Approved by order of the board of trustees on 2 June 2026 and signed on its behalf by:

C R Webster - Trustee

Independent examiner's report to the trustees of Wild Life Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Claire Docherty FCCA

Xeinadin

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

29 July 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

114,127

70,361

184,488

86,459

Other trading activities

2

2,605

-

2,605

18,796

Total

116,732

70,361

187,093

105,255

EXPENDITURE ON

Raising funds

3

32,767

-

32,767

24,525

Charitable activities

4

Conservation, Education & Animal Welfare

37,708

42,594

80,302

87,061

Total

70,475

42,594

113,069

111,586

NET INCOME/(EXPENDITURE)

46,257

27,767

74,024

(6,331

)

RECONCILIATION OF FUNDS

Total funds brought forward

113,514

20,552

134,066

140,397

TOTAL FUNDS CARRIED FORWARD

159,771

48,319

208,090

134,066

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

5,021

-

5,021

5,825

CURRENT ASSETS

Stocks

11

401

-

401

2,226

Debtors

12

24,135

-

24,135

20,538

Cash at bank

134,918

48,319

183,237

107,347

159,454

48,319

207,773

130,111

CREDITORS

Amounts falling due within one year

13

(4,704

)

-

(4,704

)

(1,870

)

NET CURRENT ASSETS

154,750

48,319

203,069

128,241

TOTAL ASSETS LESS CURRENT LIABILITIES

159,771

48,319

208,090

134,066

NET ASSETS

159,771

48,319

208,090

134,066

FUNDS

14

Unrestricted funds

159,771

113,514

Restricted funds

48,319

20,552

TOTAL FUNDS

208,090

134,066

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 2 June 2026 and were signed on its behalf by:

C R Webster - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt

Stocks

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

Taxation

The charity is exempt from corporation tax on income and gains falling within Part 11 of the Corporation Tax Act 2010, to the extent that these are applied to its charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds set aside by the directors for specific future purposes or projects.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Retail

2,605

-

Events

-

18,796

2,605

18,796

3.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

£

On site costs

2,252

5,741

Events

10,745

2,070

Administration and marketing

16,230

15,220

Bank charges

1,715

1,494

30,942

24,525

Other trading activities

2025

2024

£

£

Purchases

1,825

-

Aggregate amounts

32,767

24,525

4.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

(see note

costs (see

5)

note 6)

Totals

£

£

£

Conservation, Education & Animal Welfare

72,892

7,410

80,302

5.	GRANTS PAYABLE

2025

2024

£

£

Conservation, Education & Animal Welfare

72,892

79,408

6.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Conservation, Education & Animal Welfare

2,788

4,622

7,410

7.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Auditors' remuneration

1,776

1,640

Depreciation - owned assets

804

804

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

70,972

15,487

86,459

Other trading activities

18,796

-

18,796

Total

89,768

15,487

105,255

EXPENDITURE ON

Raising funds

24,525

-

24,525

Charitable activities

Conservation, Education & Animal Welfare

65,497

21,564

87,061

Total

90,022

21,564

111,586

NET INCOME/(EXPENDITURE)

(254

)

(6,077

)

(6,331

)

RECONCILIATION OF FUNDS

Total funds brought forward

113,768

26,629

140,397

TOTAL FUNDS CARRIED FORWARD

113,514

20,552

134,066

10.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024 and 30 November 2025

8,035

DEPRECIATION

At 1 December 2024

2,210

Charge for year

804

At 30 November 2025

3,014

NET BOOK VALUE

At 30 November 2025

5,021

At 30 November 2024

5,825

11.

STOCKS

2025

2024

£

£

Stocks

401

2,226

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,190

-

Other debtors

21,945

20,538

24,135

20,538

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,440

-

Accrued expenses

3,264

1,870

4,704

1,870

14.	MOVEMENT IN FUNDS

Net

At

movement

At

1.12.24

in funds

30.11.25

£

£

£

Unrestricted funds

Unrestricted

110,014

49,757

159,771

Designated

3,500

(3,500

)

-

113,514

46,257

159,771

Restricted funds

Restricted

20,552

27,767

48,319

TOTAL FUNDS

134,066

74,024

208,090

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted

116,732

(66,975

)

49,757

Designated

-

(3,500

)

(3,500

)

116,732

(70,475

)

46,257

Restricted funds

Restricted

70,361

(42,594

)

27,767

TOTAL FUNDS

187,093

(113,069

)

74,024

Comparatives for movement in funds

Net

Transfers

At

movement

between

At

1.12.23

in funds

funds

30.11.24

£

£

£

£

Unrestricted funds

Unrestricted

41,715

(254

)

68,553

110,014

Designated

72,053

-

(68,553

)

3,500

113,768

(254

)

-

113,514

Restricted funds

Restricted

26,629

(6,077

)

-

20,552

TOTAL FUNDS

140,397

(6,331

)

-

134,066

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted

89,768

(90,022

)

(254

)

Restricted funds

Restricted

15,487

(21,564

)

(6,077

)

TOTAL FUNDS

105,255

(111,586

)

(6,331

)