Charity registration number1064805 Company registration number 03410432 (England and Wales} BERWICK SWAN AND WILDLIFE TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 BERWICK SWAN AND WILDLIFE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Directors And Trustees Mr. R. Goff Mr. W. Curtis (Chairman) Mr. D. Roughton (Treasurer) Mr. L. Campbell Mrs. P. Goff Mr. M. Greener Mrs. G. Powell Mr. J. O'Grady Secretary Mrs. P. Goff Charity number 1064805 Company number 03410432 Registered office The Swan Shed Windmill Way East Ramparts Business Park Berwick upon Tweed Northumbedand TD15 1TU Independent examiner Colin Frame CA 17 Walkergate Berwick-upon-Tweed Northumbedand TD15 1DJ Bankers Bank of S(x)Uand 61 Hide Hill (Betwick Branch) Berwick upon Tweed Northumbedand TD15 1EN Solicitors T.C. Smith 9 Church Street Berwick upon Tweed Northumbedand TD15 1EF BERWICK SWAN AND WILDLIFE TRUST CONTENTS Page Directors and trustees report Independent examinees report Statemenl of financial activities Balance sheet Notes to the accounts 8-17 BERWICK SWAN AND WILDLIFE TRUST DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The directors and trustees present their report and accounts for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to thé financial statements and comply with the Trust's Constitution, the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" {effective 1 January 2019). Objectives and activtties The Berwick Swan and Wildlife Trust (the Trust) was founded in the wake of a chemical spillage on the Tweed. By establishing a local treatment centre it is hoped to be better equipped to deal with any similar problems as well as day lo day cases. The Tnjst objectives include.. Relieving the suffeting of swans and other wildlife of any species who are in need of care and attention and lo provide and maintain facilities for the reception and care of wildlife- The provision of training for volunteers., Maintaining the Trust's profile through local press, local events and their website., and Increasing membership levels. The directors and trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake. A¢hievements and performance This year we have been able to thoroughly test out the new Hedgehog Shed. We have been able lo look after 28 hedgehogs from October through to April in the shed. It has been a great success. but if the hedgehog numbers increase as they have been doing we shall need more room. Perhaps another shed! The Hogwards Shed has made life much easier for the hogs and the staff and volunteers. The alterations made to the undercover aviary to increase height and length have been very useful. We can accommodate Barn and Tawny 0￿5 with ease. We even had a Buzzard using it for a short time. We have also built two small new aviaries wilh safety doors for smaller birds. In the breeding season we never before had enough aviaries to keep species apart. Jim and lan managed to salvage and re-site the old aviaries, repairing as needed and these are providing isolation aviaries. We still are having to take care with Avian Influenza and these aviaries are a very useful addition. We now have stsff members so that we can cover the whole week. They are working together very well. We sent them on a course covering Hedgehog first aid and treatment. They, along with Ihe volunteers to help, are gradually becoming able to handle all the day to day treatment of hedgehogs al the Centre. Financial Review The total ordinary income for the year amounted to £33,679 with legacies of £28,726 taking the total to £62,405 (2023-. ordinary income £24,537). Running costs for the year totalled £64,238 (2023.. £51,115) which resulted in the Trust recording a deficit of £1.833 (2023.. su￿lUS of £151.977}. Capital expendrture was £2,365 (2023: £2171. Several large legac4es were re￿iVed during the year and one further legacy has been notified to the Trust. However, with the donorfs estate still Currently being wound up, we are unable to quantfy our share of the legacy Ihat will bè r8c8ived. The balance of free funds on 31 March 2024 was £171,62012023.' £170,757), the Unrestricted Designated Fund represenls the value of land and buildings together with Ihe emergency resetve and totalled £131.895 12023.. £134.585 ). The Restricted Fund tolalled £38 {2023.' £441 and is specifically for use in the educational outreach project. BERWICK SWAN AND WILDLIFE TRUST DIRECTORS AND TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Reserves pollcy The directors and trustees have reviewed the reserves of the Trust in relation lo current and future requirements, and Ihe nature of the reseNes held and consider the levels held adequately allow the Trust to continue lo meet its charttable objectives in the short temi. The Trust continues to undertake the feasibility projecl to look at its future, amongst other Ihings, and future plans are being fomulated with regard to the level of reserves. In the meantime the funds are invested in a deposit account in order to obtain a reasonable level of interest without taking any risk as to the value of the deposit. The Trust, as mentioned elsewhere, is looking to safeguard its future and wish to ensure the legacy reserves are used to do this. Risk review The directors and trustees have assessed the major risks to which the Tnjst is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Plans for the future During the year we have nOti￿d that the building and fences are needing repainting. We have some gullering that needs replacing as well a5 some other minor repair5. We have no plans to build any more aviaries next year but hope to paint and repair the buildings. We are also waiting for a survey to give us details of cost and eventual savings of installing solar panels. Electric and gas are our most costly outlay and it would help to cut these down. We would also like to send our staff ladies on another husbandry or wildlife care COLtr5e. It is good for them to work and learn together and build a good working relationship. Public benerrt In considering the operation, achievements and performance and finances of the Trust, the directors and trustees are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and the guidanc8 provided by the Charity Commission. structure. governan¢e and management The Trust IS an association which together with its property shall be administered and managed in accordan with its Constitution adopted on 28 May 1992 by the members of the Executive Committee (directors and tTUStees). The Trust is a limited company with no share capital, being limited by guarantee. The directors and trustees who seNed during the year were.. Mr. R. Goff Mr. W. Curtis (Chairman) Mr. D. Roughton {Treasurer) Mr. L. Campbell Mrs. P. Goff Mr. M. Greener Mrs. K.A. Keenan Mrs. G. Powell Mr. J. O'Grady (Resigned 8 May 2023) BERWICK SWAN AND WILDLIFE TRUST DIRECTORS AND TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Appointment of directors and trustees The members of the Executive Committee are responsible for the policy and general manag&ment of the affairs of the Trust. Committee members are elected at the Annual General Meeting and serve for 5 years. one third rets'ring annually. The Committee may co-opt up to four further members to hold office up lo the conclusion of the next Annual General Meeting. The Chairman and Honorary Officers are elected annually for a maximum of five consecutive years. All directors and trustees are required to declare their eligibility to fulfil the legal responsibilities of the role, with introduction training and appropriate documentation offered to all new directors and trustees covering health and safety and wildlife care issues. statement of directors and trustees responsibilities The trustees, who are also the directors of the Trust for the purpose of company law, are responsible for preparing the Directors and Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom GenerallyA¢¢epted Accounting Practice). Company law requires the directors and trustees to prepare accounts for each financial year which give a ttue and fair view of the slate of affairs of the Trust and of the incoming resour￿$ and application of resources, including the inwme and expenditure, of the Trust for that year. In preparing these accounts, the directors and trustees are required to.. select suitable accounting policies and then apply them consistently. - observe the methods and prin(iples in the Charities SORP" make judgements and estimales that are reasonable and prudent., state whelher applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts., and prepare the accounts on the going concem basis unless it is inappropriate to presume that the Trust will continue in operation. The directors and trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of Ihe Trust and enable them to ensure thal the accounts comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors and truslee5 report was approved by the Board of Direclor5 and Trustees. Mrs. P. Goff Trustee Daled.. BERWICK SWAN AND WILDLIFE TRUST INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS AND TRUSTEES OF BERWICK SWAN AND WILDLIFE TRUST I report to the directors and trustees on my examination of the financial ststements of Be￿1¢* Swan and Wildlrfe Trust {the Trust) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of Ihe Trust land also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companiés Aet 2006 Ilhe 2006 Act). Having satisfied myself that the financial statements of the Trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independenl examination, I report in respect of my examination of the Trust's financial statements carrted out under section 145 of the Charities Act 2011 (the 2011 Act}. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ibl of the 2011 Act. Independent examinees 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 that in any material respect.. accounting records were not kept in respect of the Trust as required by sectr.on 386 of the 2006 Act- the financial statements do not accord with those records- or the financial statements do not comply wtth the accounling 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 Ihe financial statements have not been prepared in accordan￿ with the methods and principles of the statement of Recommended Practice for accounting and reporting by charits.es 8ppli¢able to charits'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. I have no concerns and have come across no other matters in o)nnectÉon 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. Colin Frame CA 17 Walkergate Be￿ICk-uP0n-Tweed Northumberland TD15 1DJ BERWICK SWAN AND WILDLIFE TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current financial year Unrestricted Unrestrided Restricted funds funds funds general deslgnated 2024 2024 Total Total 2024 2024 2023 Notes Income f Donations and legacies Other trading activities Investments 49,356 4,065 8,984 49,356 4,065 8,984 198,492 3,805 2,795 Total income 62,405 62.405 203,092 enditure on: Raising funds 806 806 506 Charitable act¢vities 60.690 2.690 63,386 49,853 other 46 46 756 Total resources expended 61,542 2,690 64,238 51.115 Net incomel(expenditure) for the yearl Net movement in funds 863 12,6901 {61 11.833} 151,977 FLsnd balances at 1 April 2023 170,757 134,585 305,386 153,409 Fund balances at 31 March 2024 171.620 131,895 38 303,553 305,386 The ststement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure denv8 from continuing activities. The statement of financÉal activities also Complies wÉth Ihe requirements for an income and expenditure account under the Companies Act 2006 BERWICK SWAN AND WILDLIFE TRUST STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prior financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2023 2023 Total 2023 2023 Notes Income from: Donations and legacies Other trading activities Investments 196,492 3,805 2,795 196.492 3.805 2,795 Total income 203,092 203,092 enditure on: Raising funds 506 506 Charitable activities 47.154 2.691 49,853 Other 532 224 756 Total resources expended 48,192 2,915 51,115 Net in¢ominglloutgoingl resources before transfers 154.900 {2.915} (81 151,977 Gross transfers between funds (12,174) 12,174 Net movement in funds 142,726 9,259 {8) 151.977 Fund balances at 1 April 2022 28,031 125.326 52 153,409 Fund balances at 31 March 2023 170,757 134,585 44 305,386 The statement of financial actimts'es includes all gains and losses recognised in the year. l income and expenditure derive from continuing activit18S. The ststement of finanaal activities also complies with the requirements for an income and expenditure account under Ihe Companies Act 2006. BERWICK SWAN AND WILDLIFE TRUST BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 13 100,020 101.825 Current assets Stocks Debtors Cash at bank and in hand 14 16 4,317 7,352 196,065 3,693 3,991 200,771 207,734 208,455 Creditors." amounts falling due withln one year 17 14,201) 14,894) Net current assets 203,533 203,561 Total assets less current liabilities 303,553 305,386 Income funds Restricted funds Unrestricted funds Designated fvnds General funds 18 38 44 19 131,895 171,620 134,585 170.757 303,515 305,342 303,553 305,386 The charitable company is entitled to the exemption from the audit requirement conlained in sects.on 477 of Ihe Companies Act 2006, for the year ended 31 March 2024_ No member of the charilable company has deposited a nolice, pursuant lo section 476. requiring an audit of these accounts. The directors and trustees acknowledge their responsibilities for ensuring thal the charilable company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affair5 of the charilable company as at the end of the financial year and of its incoming resou￿5 and application of resources, including its income and éxpenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which othe￿ise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The accou t5 were approved by the Directors and Trust8es on ........ LUoLLL9D- Mr. D. Roughton ITreasur Z5 04 Q>ZS T5 10 W75 e BERWICK SWAN AND WILDLIFE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Related party transactions There were no disclosable related party transactions during the year12023.' None)- 22 Donations Fn kind 2024 2023 Animal food Other 2,181 510 3,017 153 2.691 3,170 17-