The Trustees present their annual report and financial statements for the year ended 31 March 2026.
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 Companies Act 2006 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).
The charity's objects are the study and conservation of species of birds and in particular parrots of all kinds (Psittaciformes) and especially those species from time to time placed in the categories critically endangered, endangered, vulnerable, conservation dependent, near threatened and data deficient by the species survival commission of the international union for conservation of nature and natural resources. Additionally, to advance the education of the public regarding all aspects of the biology of birds and in particular the physiology, behaviour and conservation of members of the order of Psittaciformes (parrots).
In interpreting the objectives and planning the activities of the Charity the trustees have given careful consideration to the Charities Commission guidance on public benefit.
The trust exists to study, conserve and educate on species of birds especially parrots and this is universally regarded as producing a public benefit.
The trustees have continued their policy to maintain a healthy flock of parrots with the purchase and sale of birds when the opportunity arises, and this in turn allows fresh blood within the flock and also assists with the welfare and breeding of the birds. This policy is proving successful for their breeding each year, and the flock is healthy, active and free flying.
The public have access to view and study the parrots during the year by prior appointment, and the numbers are increasing each year. It is pleasing to see young people taking an interest studying the birds and understanding the conservation values for the various species managed by the trustees. The two open garden days in the summer have meant that approximately 250 people have had the opportunity to view the parrots over the two days.
The parrot flock during the year consists of 8 Fisher Love birds;17 Budgies; 2 Slaty Heads; 14 Cockatiels; 5 Electa’s; 3 Green Amazons (in aviaries); 10 free flying Geen Amazons; 5 Blue & Gold Macaws; 2 Blue & Gold Macaws.
The Statement of Financial Activities shows the charity received income of £48,500 in the year (2025 - £49,232) and incurred expenditure of £45,177 (2025 - £47,813), resulting in a net surplus of £3,323 (2025 - net surplus £1,459). Total funds increased in the year from a surplus of £8,687 to a surplus of £12,010 as at 31 March 2026.
Reserves
The trustees have examined the charity's requirements for financial reserves. The charity is funded by donations from the estate of the late John Strutt at a level required to sustain the charity's parrot conservation costs and any running costs. As a result the charity does not require a substantial level of reserves to be maintained. In order to meet the working capital requirements of the charity, the trustees aim to have unrestricted funds equivalent to between one and three months expenditure.
The charity is a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association.
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:
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
All trustees give of their time freely and no trustee remuneration was paid in the year.
The trustees are appointed by the board of trustees. The is no formal training of trustees but selection of trustees is only made from those who support the charities' objectives and are considered well qualified to contribute to its work.
The Trustees' report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of The John Strutt Centre for Parrot Conservation (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The John Strutt Centre for Parrot Conservation is a private company limited by guarantee incorporated in England and Wales. The registered office is The Estate Office, Leyburn, North Yorkshire, DL8 5EW.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, 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.
At the balance sheet date, the charity has net assets of £12,010. The charity is funded by donations from the estate of the late John Strutt and as a result the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees are satisfied that donations received will be sufficient to meet the running costs of the charity as they fall due, thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
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.
Expenditure is recognised on an accruals basis as the liability is incurred. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and all costs involving the public accountability of the charity and compliance with regulation and good practice.
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:
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.
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).
Sale of birds
Included within accountancy fees is £1,670 (2025: £1,775) in relation to independent examiner's fees.
The average monthly number of employees during the year was:
The charity incurred legal fees of £2,376 (2025 - £1,116) to McCormicks solicitors, a firm in which Mr Peter McCormick OBE, trustee, is a partner.
The charity incurred management fees and expenses of £13,680 (2025 - £13,260) to J G Hills, a firm in which Mr Richard De Robeck, a trustee, is a partner.
The charity received donations totalling £48,500 (2025 - £45,632) from The John Strutt Memorial Foundation, a charity in which all trustees also act as trustees.