The Trustees present their annual report and financial statements for the year ended 31 December 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, 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)” (as amended for accounting periods commencing from 1 January 2016).
The Charity's Objects are to promote the advancement of animal welfare, particularly but not exclusively the welfare of owls and other raptors; for the benefit of the public, to relieve the suffering of animals in need of care and attention, and in particular to provide and maintain rescue enclosures or other facilities for the reception, treatment and successful, safe & healthy reproduction of animals; to promote humane behaviour towards animals by providing appropriate care, protection, treatment, and security for animals which need care and attention by reason of sickness, maltreatment, poor circumstances or ill-usage; and to educate the public in matters pertaining to animal welfare in general, and the prevention of cruelty and suffering among animals.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
We are grateful to maintain a loyal pool of c. 37 volunteers who support the Charity on a rota and availability basis with an average of three per day attending and who collectively donated an average of more than 100 hours of their time per week to help us in all manner of ways. Services included cleaning aviaries, groundwork, gardening, building refurbishment and visitor engagement. The volunteers set up, funded and contributed to the curation of a vegetable garden, providing appropriate food for some of the animals in our collection.
Our volunteer co-ordinator successfully encouraged several corporate groups to lend their services for a total of 20 ESV (Employee Sponsored Volunteering) defined projects, providing a total of 159 days much appreciated ESV labour and assistance throughout the year.
The Sanctuary hosted work-experience applicants from schools and agricultural colleges together with some trainee vet placement opportunities fulfilled.
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report.
Operations
Unlike previous years when many of our operations were impeded by local outbreaks of avian influenza, 2025 saw reduced disruption to our primary function of providing care, respite, recuperation and safe release for injured wild owls and other birds of prey due to outbreaks only occurring from late November to the early months of 2026. Avian Influenza did not hinder the ability to open to the public throughout the year excepting days of exceptionally wet or hot weather days. Comprehensive disinfection protocols were maintained and implemented at all entrance points and throughout the Sanctuary.
Developments & Improvements
2025 saw a significant benefit to the functional capability of the organisation, noticeable as a result of the 2024 influx of a number of experienced staff who joined Suffolk Owl Sanctuary to augment the skills of our existing team in husbandry, training, conservation focus, avian knowledge and raptor hospital operations amongst others. Regular events of repairing, improving or replacing enclosure and safety furniture facilities continued throughout the centre together with near completion of the project to clad the inside of all aviaries with weather-resistant decking board, while roofing repairs were addressed as time and conditions allowed. Aviary perches and ledges were refurbished where appropriate with astroturf; new baths and other falconry furniture were provided; and privacy hides were replaced or added to aviaries as appropriate. Animal enclosures were refurbished as appropriate. Conservation projects like our wild owl nest box scheme continued throughout the year.
Our ‘Woodland Walk’ area is now the established home of a suite of Red Squirrel enclosures as this conservation project matures and the progeny of our first breeding pair are expected to contribute to the BIAZA Stud Book Captive Red Squirrel Breeding Programme in Spring 2026.
Flying demonstrations featuring our team of free-lofted captive-bred birds were held daily on our showground between March and October, and our annual fully signed free event for deaf and hearing-impaired visitors was held in September. The facility for giving indoor flying displays for small raptor species was opened again within the large interior of the SOS2 building in November 2025 and remained open through winter months at selected times. It proved to be very popular with visitors, most shows were fully attended, and the venue has opened the opportunity to develop a steady flow of visitors off-season in future.
Visitor Numbers
Total visitors in 2025 numbered 24215 and all were provided with visual, verbal and written information about the nature, care and need for conservation of native raptors together with a selection of non-native species including Vultures as representatives of critically endangered species from overseas. Walk-in visitors continued to take precedence over advance online bookings, as the need to book in advance diminishes in the post-pandemic climate. The number of Gift Aided admissions remained as a smaller proportion of all bookings due the slower nature of in-person processing onsite at the point of admission which caused hinderance in busy periods.
The response to the introduction of a series of close encounter bird and animal activities at S.O.S. in 2024 continue to prove very popular throughout 2025. Great care was taken to ensure that all these activities were conducted in a safe manner and that the welfare of the birds and animals involved was paramount.
Also introduced were ‘Wild Club’ days for youngsters during holiday periods, ‘Summer Night’ family evening fundraising events, and in support of our initiatives promoting awareness of critically endangered vulture species, our 2025 International Vulture Awareness Day (IVAD) in September which annually raises donations for organisations involved in vulture conservation. In September we held our regular BSL (British Sign Language) Day with free admission for the deaf and hard-of-hearing-impaired visitors and displays and talks professionally signed.
Raptor Hospital, Rescue and Rehabilitation
The Suffolk Owl Sanctuary maintains a First Aid Centre and Hospital facilities for injured wild owls and other birds of prey which are brought in by the public or collected by members of staff or volunteers from situations of distress. We also took in birds from local veterinary practices where recuperation and release facilities were prescribed but unavailable to them. On occasion this included larger birds from other raptor rescue organisations as we have larger and more numerous off-site rehab facilities.
Our raptor hospital is fully established and our continuing relationship with specialist avian veterinary Elliott Simpson-Brown of International Zoo Veterinary Group (IZVG) has enabled us to continue developing the level of care and complexity of treatment that we can offer injured or traumatised raptors whenever possible. This also enabled us to assist other vets and rescue & release centres in the region when requested.
The birds cared for in our raptor hospital during 2025 included Barn, Tawny and Little Owls, Kestrels, Buzzards, Red Kites, and Sparrowhawks. Intakes were predominantly birds incapacitated because of road traffic accidents, injury or starvation. After ringing we were able to successfully release 33% of the hospitalised raptors back to the wild after veterinary care & recuperation or transfer them to other centres. The balance of hospital intakes either unavoidably died of their injuries or were being euthanised for compassionate reasons including avoidance of pain and suffering when no future quality of life expectancy was determined by the consulting vet. In addition, we also took in many uninjured young birds or branchers (mainly orphaned young tawny or barn owls found away from the nest) brought into the sanctuary. These were generally safely hacked back to the wild without treatment after a few days rest & food in our rehab aviaries.
Wild Raptor Hack Pens
As part of our work rehabilitating rescued raptors, we have maintained a network of hack pens hosted by local farming and conservation-minded communities. These hack pens allow us to erect soft release environments suitable for both smaller raptors who, after monitoring, are deemed fit and well enough to be released with the best possible chance of survival. Larger hack pens are provided to accommodate the increasing number of sizeable birds (Buzzards, Kites & Harriers) brought into our care as part of the soft release procedure.
Wild Owl Nest Box Scheme
Now in its second decade the purpose of the wild owl nest box scheme is to provide, replace or refurbish wild owl nest boxes for roosting and breeding birds. This is supported by staff handlers or volunteers with a DEFRA Disturbance Licence and also have specific ringing qualifications to ring young birds for identity, age, movement and other forms of research which are reported back to national surveys that monitor and record population activity Through 2025, S.O.S erected 17 new nest boxes and cleaned and refurbished 30 more in preparation for the 2026 breeding season.
Wild Raptor Ringing of Rehabilitating Birds
The ringing of raptors passing through our hospital prior to release has continued and, by exchanging details of this activity with the B.T.O., future sightings are reported and fed back to us in order to mutually track the movements of releases from our hospital, information which is contributed to national surveys.
Computer-based Record Keeping
Use of the Animal Care cloud-based computer software through 2025 enabled recording of Daily Reports, Animal Inventory, Measurements & Weights, Medical Records and Task Assignments to be recorded in line with Zoo Licence requirements.
Education
With the recruitment of a new education officer our engagement to young students and senior adult groups was developed further in 2025.
During the year we hosted 17 visits from schools, youth or adult groups, Kids Club holiday events and home-ed sessions for KS1, KS2 and KS3/4 students. The team also visited a similar number of outreach school and adult groups with education-event attendees altogether totalling during 2025.
S.O.S also published & circulated two new editions of the 'Stonham Screecher’, our information & conservation-based newsletter created especially for youngsters, with print versions circulated free of charge to schools, visitors and during school visits, and also downloadable free from our website.
Information and Publicity
We maintain a website - www.owl-help.org.uk - which provides information about the care and conservation of wild owls and other birds of prey, and responds to enquiries from members of the public throughout the UK and beyond concerning raptor welfare and related educational matters. A printed newsletter is circulated to donors annually.
Our website includes a blog which highlights specific activities of the organisation during the year. In support we publish a series of 'help' pamphlets on specific subjects (species, breeding, nest boxes, etc.). Our comprehensive booklet on owl conservation, "Saving Britain's Owls" continues to be circulated on demand and was available free on request to the public and downloadable from our website.
Our use of social media on many platforms includes Facebook, TikTok, Instagram and YouTube as effective communication mediums that continue to flourish thanks to the creative abilities of our staff who provide a stream of engaging posts.
Local press was still used for advertising campaigns and was supported by editorial features in many of the titles used. Spokespersons from the Sanctuary conducted radio and TV interviews and provided local media relevant information promoting events during the year.
Suffolk Constabulary
We engage with the Rural Crime team of Suffolk Constabulary liaising on wild raptor-related issues including glue trap use, suspicion or evidence of birds being shot or poisoned intentionally, or other suspicious circumstances.
Complementary Activities
As part of our stated intent to develop complementary activities, visitor information and advice encompassing other species of endangered wildlife is provided for visitors via a freely available booklet published in association with the Suffolk Wildlife Trust promoting ‘Suffolk’s Endangered Wildlife’ together our own ‘Bees, Bugs and Butterflies’ and ‘Keep Your Garden Hedgehog Happy’ leaflets offering useful advice for creating wildlife-friendly habitat in suburban and rural gardens.
Fundraising
Historically, selective print and social media have proved the most cost-effective channels for reaching as large a well-targeted audience as possible with a complex message and limited budget.
2025 saw our social media channels highlighting a variety of specific operational wants available through an Amazon gift shop which is promoted on the website, and through which members of the public are able to purchase from a ‘wish list’ of tools, accessories, cleaning materials and quantities of animal food, which helps reduce our costs in a meaningful way throughout the year.
SOS continues to use the Owl Barn Gift Catalogue to distribute leaflets throughout the year which generate funding support via an Adopt-an-Owl scheme, legacies, donations and other fund-raising opportunities. The medium is used because it is unique in offering a substantial legacy of focussed and loyal ‘owl-friendly’ donors throughout the year. Whilst remaining generally comparable in cost terms, alternative choices of similar promotional print channels within our price range are unable to deliver cost-effective response levels due to falling print circulations and/or more disparate, less focused audiences than our current choice of channel.
Our Education Department was supported by staff and volunteers by participating in a limited number of local events where they set up a stand promoting awareness of the Sanctuary, distributed literature, answered questions and successful fund-raising Tombola raffles.
Legacies and bequests provide the core of donated revenue, principally sought through Charity Directories published by the funeral and legal services industries. A new Funding Group has been established to explore new avenues of fund-raising through Grants and Corporate sponsorships.
Short Term and Strategic Plans
Short-term plans for the near future remain the development of the number of off-site hack aviaries for monitored wild bird release, now to be complemented by initiatives launched by our Conservation Officer to meet new requirements of the Zoo Licencing directives. These include the intention to develop and curate existing and future raptor release environments like hack pens where loss of habitat or prey species (e.g. small rodents) needs to be encouraged and prevalence of prey monitored and recorded to sustain raptor species scheduled for release near the site. Other plans and developments include:
Plans for a 25m diameter circular exercise enclosure suitable for large wingspan native raptors such as injured wild Red Kites, Common Buzzards and Harriers to build muscle strength as part of their rehabilitation programme in 2025 pending a suitable location being found.
The suite of 6-7 species-designed aviaries for small to medium-sized raptors is scheduled to progress during 2026.
The provision of an extension of a large vulture aviary to encourage a pair of endangered White-Backed Vultures to breed as part of an additional conservation initiative will be started when funding in place.
The outer cladding and wall cavities of our main wooden building – a converted barn housing our reception area, shop, Discovery Centre, storeroom and offices – will be replaced.
Barriers around the majority of aviaries / enclosures will be re-designed and secured with a robust, invasive predator and visitor proof design.
The boundary hedge between the southern path alongside the centre and the Stonham Showground needs cutting back, and a predator-proof fence installed along the full length
The Education Officer's room at SOS2 needs to be relocated.
Floor replacement required in Main Office and shop office needs patching up.
For the longer term, SOS anticipates exploring further opportunities, viabilities, locations and fundraising options to extend our raptor rescue, rehab and raptor hospital facilities as a Centre of Excellence. This is intended to accommodate a more diverse range of raptors including the more prevalent hospital intakes of larger native species.
The Pavilion needs ‘speccing out as suitable for classroom use.
It's intended a potental Macaw aviary be installed.
The stalled Wildcat area needs repurposing.
The Charity has surplus income over expenditure for the year .
The retained reserves of the charity amounted to £2,206,442 (2024 - £2,287,138 (as restated), represented by unrestricted funds of £2,108,510 (2024 - £2,268,566 (as restated)) and a restricted fund of £97,932 (2024 - £18,572 (as restated)).
The principle source of funds remains donations from the public. These resources provided the main income to support the charity's key objectives.
The Sanctuary operates all year round and income is donated on that basis: all expenditures are incurred as and when necessary.
The directors do not operate a policy whereby they specifically withhold funds for a rainy day: they have examined the charity's requirements for reserves in the light of the main risks to the organisation and do not foresee any liquidity problems nor anything else that could affect its going concern.
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained to meet future running costs of the charity in the event of a fall of income. The Trustees consider that maintaining cash reserves at a level equivalent to between twelve & eighteen month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charities governing document are the Articles of Association.
The Charity is constituted as a company limited by guarantee and not having share capital. It is not part of a group.
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 up to £10 in the event of a winding up while they are a member and within one year following ceasing to be a member of the charity.
Janice Chambers served throughout the 2025 financial year and subsequently resigned in 2026. James Cracknell was elected to the Board of Trustees in 2025 and later resigned in 2026. Following the year-end, Harry Studd was appointed as a trustee in 2026.
Trustees are responsible for the charity’s internal controls and financial reporting. Systems are reviewed regularly to ensure that risks are identified and that financial information is accurate and complete.
The organisation comprised eight departments – Maintenance, Education, Livestock, Finance, Fundraising and Admin each with full-time line managers reporting to Head of Zoological Operations who in turn is responsible to the Board of Trustees. This heritage structure has proved largely sufficient to effectively maintain the management and day-to-day running of the Charity.
Staffing
Over the course of 2025 Suffolk Owl Sanctuary was staffed by salaried personnel: a managing director designate, a zoological manager, and incrementally by 5 bird handlers, 2 animal handlers; 5 administrative staff; an education officer; a conservation officer; 2 fundraisers; 3 maintenance staff; and 2 financial personnel.
A managing director designate was recruited on probation in 2025 to lead the team and augment existing members of staff in providing a solid foundation for S.O.S. to meet the growing demands on the charity’s services and administration requirements anticipated by the implementation by the Government’s revision of Zoo Licencing regulations in the following year.
Employee involvement
Key department heads & staff are regularly involved in discussions, decisions and policies about all aspects of the running of the Sanctuary in relation to wildlife management & welfare, rescue & rehabilitation procedures, visitor welfare, out shows, education procedures, Health & Safety & HR matters and Risk Assessments, and are given appropriate access to our external HR consultants.
Trustee induction and training
New trustees are provided information and appropriate guidance as to: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and are informed of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. The new trustees meet key employees and other trustees. The trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
Governance
The Trustees recognised an issue of subletting of a leased property for which implied regularity had hitherto been accepted by all trustees.
The matter related to the subletting of a separate building covered by a lease to the Charity, although not within the confines of the main area of the Sanctuary’s operation on the Stonham Barns complex where it is resident.
The building is used by the accounts department of the Charity and the remaining unused area was informally used by Owl Barn Limited, at a commercial rent beneficial to the income of the Charity.
As noted in these accounts Owl Barn Limited was a related party to the Charity. The Trustees C Astridge and E Astridge were also directors of Owl Barn Limited until they resigned on 29 April 2025. They were also the shareholders of Owl Barn Limited until Owl Barn Limited became an employee-owned company during 2022.
The Charity had previously gained assurance that its governance protocols were satisfactory. However, the Trustees acknowledged the requirement to seek permission from the Charity Commission to grant Owl Barn Limited a Non-Exclusive Licence to Occupy given the related party connection with the Charity.
The process of obtaining this consent began with the Charity Commission in 2022 but SOS was unable to secure the required independent solicitor opinion. However during the year Owl Barn Limited ceased to occupy any part of the building.
Related Parties
During the period Owl Barn Limited ceased to be a related party.
The trustees C Astridge and E Astridge were both directors of Owl Barn Limited until resigning as directors on 29 April 2025. The trustee E Astridge was the company secretary for Owl Barn Limited until resigning as company secretary on 29 April 2025. Both trustees were controlling shareholders in Owl Barn Limited until the Owl Barn Limited became an employee-owned company in 2022.
Charity number: 1086565
Company Number: 04183127
Registered Office: Suite 4, Stanmore Towers, 8-14 Church Road, Stanmore, Middlesex,
HA7 4AW
Auditors: Jamen Jones, 77 Manor Way, North Harrow, Middlesex HA2 6BZ
Bankers: HSBC Plc, 1 Mount Street, Diss, Norfolk, IP22 4QD
Key management personnel:
Head of Zoological Operations: E Quantrill
The Trustees, who are also the directors of Suffolk Owl Sanctuary (A company limited by guarantee) 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; 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.
In accordance with the company's articles, a resolution proposing that Jamen Jones be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report, including the strategic report, was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Suffolk Owl Sanctuary (A company limited by guarantee) (the ‘Charity’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work we have undertaken in the course of our audit:
- the information given in the trustees report for the financial year for which the financial statements are prepared, which includes the directors report and the strategic report prepared for the purposes of
company law, is consistent wit the financial statements;and
- the strategic report and the directors report included within the Trustees report have been prepared in accordance with applicable legal requirements.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities including fraud and non-compliance with laws and regulations, were as follows:
we identified the laws and regulations applicable to the charity through discussions with the trustees and other management
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements. These include, but are not limited to, compliance with the Charities Act 2011, tax and employment legislation
we assessed the extent of compliance with the laws and regulations though making enquiries of the trustees and management and inspecting minutes and correspondence.
We assess the susceptibility of the charities financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual, suspected and alleged fraud: and
considering the internal controls in place to mitigate risks of fraud and non-compliance with the laws and regulations.
To address the risk of fraud through management bias and override of controls, we
Performed analytical procedures to identify any unusual or unexpected relationships;
Tested journals to identify unusual transactions;
Assess whether judgments and assumptions made in determining accounting estimated ere indicative of potential bias; and
Investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statements to underlying supporting documentation;
reading minutes of meeting with those charged with governance; and
enquiring of management as to actual and potential litigation claims.
There are inherent limitations in our audit procedures described above. The more removed the regulations are from the financial statements, the less likely we would become aware of non- compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Jamen Jones is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
All income and expenditure derive from continuing activities.
Suffolk Owl Sanctuary (A company limited by guarantee) is a company limited by guarantee registered in England & Wales. The registered office is Suite 4, Stanmore Towers, 8-14 Church Road, Stanmore, Middlesex, HA7 4AW.
The accounts have been prepared in accordance with the Charity's 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)” (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.
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 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.
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.
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.
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income from government and other grants, whether 'capital' grants or 'revenue grants' are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met.
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.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
●● Costs of raising funds comprise the costs of advertising and associated staff costs.
●● Expenditure on charitable activities includes the direct costs associated with the day to day running of the sanctuary and associated support costs.
●● Other expenditure represents those items not falling into any other heading.
The charity is not registered for VAT and therefore VAT is not recoverable. VAT is charged as a cost against the activity for which the expenditure was incurred.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation 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:
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 and intangible 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).
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.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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.
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, 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, 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.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Donated Services
Donated services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grants
Donations and legacies are recognised as income when the charity has entitlement, the amount can be measured reliably, and receipt is probable.
Legacies notified to the charity but not yet received are not recognised in the SOFA. Details of material contingent legacies are disclosed in note 28.
The Charity received £Nil in donated services and goods during the financial year ended 31 December 2025 (2024: £Nil)
Raising funds
Cost of goods sold
Sanctuary costs
Sanctuary costs
Direct Sanctuary costs
Establishment costs
The brought forward reserves at 1 January 2025 have been restated to reflect a correction to legacy income of £300,000 relating to information which existed but was not made available at the time of preparing the 2024 financial statements.
As a result, comparative information for 2024 has been restated and the opening reserves at 1 January 2025 adjusted accordingly.
As disclosed in the 2024 financial statements, opening reserves at 1 January 2024 were restated to correct legacy income recognition criteria, specifically addressing an understatement of £104,131 legacy income and a further adjustment of £117,455 regarding information existing at 31 December 2023.
Direct allocation
Motor & Travel
Direct allocation
Communications & IT
Direct allocation
Other Office Expenses
Direct allocation
Other expenses
Direct Allocation
The other non-audit services relate to the preparing of the statutory financial statements.
On 7 August 2026 the members of the company approved the principal terms of a limited liability agreement with Jamen Jones in relation to the year ended 31 December 2025. The principal terms of the agreement are that the liability of the auditor is limited to £60,000 for audit services and £11,500 for non-audit services.
None of the Trustees (or any persons connected with them) received any remuneration during the year.
The following Trustees were reimbursed expenses as follows:-
A Mitchell for £587 for travelling expenses (2024 - £599)
J Chambers for £118 for travelling expenses (2024 - £219).
Chris Astridge for £302 for general expenses (2024 - Nil).
E Astridge was not remunerated during the year (2024 - Nil) for bookkeeping services.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Livestock were revalued at 31 December 2025 by Mark Birdsall of the Centre Manager of the Baytree Owl and Wild Centre on an open market basis.
At 31 December 2025, had the revalued assets (Livestock) been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £46,787 (2024 - £44,252).
The revaluation increase/deficit is charged as an expense against the Charities income in the year.
The prepayments (falling due after more than one year) represents a long term prepayment of rent .
Deferred income is included in the financial statements as follows:
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.
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.
During the year the charity received the following grants all of which have been amalgamated into the grants from prior periods for each Project
For the Nest Box Project
The Trustee's of The Keith Eart Charitable Trust - £300
Trustee's of the Lowther Charitable Settlement - £200
Trustees of The William Geoffrey Harvey's Discretionary Settlement No 2 - £5,000
For the Hack Pen Project
Trustees of the Alfred Williams Charitable Trust - £2,000
Crowdfunding from Aviva Community Fund Team- £11,152
Trustee's of the Alan Boswell Group Charitable Trust £7,860
For the Scottish Wildcats Project
The Belstead Ganzoni Charitable Settlement - £3,000
The William Dean Trust - £1,000
The Scottish Widcate project did not commence and the funding is returnable to the donors. The balance has been reclassified as a current liability within 'Other Creditors' at the balance sheet date.
For the Hedgehog Project
The Blakemore Foundation - £200
For the Raptor Hospital Project
The Walker 597 Animal Trust - £500
The Leslie Mary Carter Charitable Trust - £3,000
The charity also received a single donation of £50,000 to be spread across three projects for the Replace the Weathering Avaries, Install the Forest School Educational Project and Support for the Wild Owl Nest Box scheme.
In 2024 the charity received the following grants for the Hack Pen Project which were amalgamated with grants from prior periods for each this project
Animal Friends Insurance - £5,000
Marsh Charitable Trust - £500
Black Hope Tattoo Group - £3,410
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 the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The operating leases represent leases of land and buildings from third parties.
The Trustees recognised an issue of subletting of a leased property for which implied regularity had hitherto been accepted by all trustees.
The matter related to the subletting of a separate building covered by a lease to the Charity, although not within the confines of the main area of the Sanctuary’s operation on the Stonham Barns complex where it is resident.
The building is used by the accounts department of the Charity and the remaining unused area was informally used by Owl Barn Limited, at a commercial rent beneficial to the income of the Charity.
As noted in these accounts Owl Barn Limited was a related party to the Charity. The Trustees C Astridge and E Astridge were also directors of Owl Barn Limited until they resigned on 29 April 2025. They were also the shareholders of Owl Barn Limited until Owl Barn Limited became an employee-owned company during 2022.
The Charity had previously gained assurance that its governance protocols were satisfactory. However, the Trustees acknowledged the requirement to seek permission from the Charity Commission to grant Owl Barn Limited a Non-Exclusive Licence to Occupy given the related party connection with the Charity.
The process of obtaining this consent began with the Charity Commission in 2022 but SOS was unable to secure the required independent solicitors opinion. However during the year Owl Barn Limited ceased to occupy any part of the building.
The remuneration of key management personnel was as follows:
During the year the Charity entered into the following transactions with related parties:
Owl Barn Limited
C Astridge and E Astridge were the sole directors and E Astridge was the Company Secretary until the resigned these positions on 29 April 2025.They were both the controlling shareholders of Owl Barn Limited until Owl Barn Limited became an employee-owned company in 2022
Owl Barn Limited supports the charity by including a donation form in its mailings, and as such has the facilities to collect donations for Suffolk Owl Sanctuary; it also provides services to Suffolk Owl Sanctuary. Below is a summary of the transactions between the two companies in the period to April 2025 when the related party relationship ceased.
The trading relationship continued on the same arm’s length terms following the cessation of the related party relationship.
At the start of the year Owl Barn Limited owed £12,315 to Suffolk Owl Sanctuary (Trade Debtors).
During the period to April 2025 Owl Barn Limited collected donations on behalf of Suffolk Owl Sanctuary that amounted to £34,656.
In addition, the following amounts were charged by Suffolk Owl Sanctuary to Owl Barn Limited totalling £4,370
£1,170 related to expenses incurred by Suffolk Owl Sanctuary and then recharged to Owl Barn Limited.
£3,200 rent costs were also charged to Owl Barn Limited.
The total amount settled by Owl Barn Limited and received by Suffolk Owl Sanctuary came to £44,341.
On 30 April 2025 the balance owed was £7,000. This was settled in the period following April 2025 to 31 December 2025.
At the start of the year Suffolk Owl Sanctuary (Trade Creditors) owed Owl Barn Limited £10,154.
During period to April 2025 Owl Barn Limited sold goods and services to Suffolk Owl Sanctuary Limited which totalled, £44,874.
The total amount settled by Suffolk Owl Sanctuary and paid to Owl Barn Limited amounted to £49,996.
On 30 April 2025 Suffolk Owl Sanctuary owed Owl Barn Limited £5,032. This was settled in the period following April 2025 to 31 December 2025.
The following amounts were outstanding at the reporting end date:
The following amounts were outstanding at the reporting end date:
The charity has been notified of its potential interest in certain estates. At 31 December 2025, the charity had insufficient information to reliably determine any further entitlement. Accordingly, no further legacy income has been recognised and the potential entitlement of which £20,176 was received in 2026 has been disclosed as a contingent asset. The financial effect cannot currently be reliably estimated for other estates where information was not available..
The charity is also a potential beneficiary under an estate where the validity and/or terms of the will are subject to legal challenge. The charity's entitlement and the potential value of the legacy cannot currently be measured reliably and has therefore not been disclosed as a contingent asset. The financial effect cannot currently be reliably estimated.
Comparative: At 31 December 2024, certain legacies had not met the recognition criteria and were disclosed as contingent assets. Amounts received during 2025 have been recognised as legacy income in 2025 when the recognition criteria was met.
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity while they are a member and within one year after they cease to be a member.
The Charity had no material debt during the year.