**REGISTERED CHARITY NUMBER: 1078817**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 30 June 2021**
## **for**
**Leicestershire Wildlife Hospital Trust**
**Leicestershire Wildlife Hospital Trust**
## **Contents of the Financial Statements for the Year Ended 30 June 2021**
||**Page**||
|---|---|---|
|**Report of the Trustees**|1 to|2|
|**Independent Examiner's Report**|3||
|**Statement of Financial Activities**|4||
|**Balance Sheet**|5||
|**Notes to the Financial Statements**|6 to|11|
## **Leicestershire Wildlife Hospital Trust**
## **Report of the Trustees for the Year Ended 30 June 2021**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2021. 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 charity's objects are to;
- relieve the suffering of animals and birds of any species who are in need of care and attention in particular by the provision of a wildlife hospital and
- to advance the education of the public in the study of wildlife and in the methods of animal care.
## **Significant activities**
The main activity of the charity continues to be the provision of a wildlife hospital.
The charity uses the names Leicestershire Wildlife Hospital and Leicestershire Wildlife Rescue in the course of its activities.
## **Public benefit**
The trustees have had due regard for the Charity Commissioners' guidance on public benefit throughout the year.
## **Volunteers**
The trustees are very grateful for the huge amount of effort given by the many volunteers that help with both animal care and fund raising.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During the year the charity has continued to successfully invest in the care of all wildlife species.
## **Fundraising activities**
Coronavirus (COVID-19) has impacted fund raising during the year as usual events could not take place.
## **FINANCIAL REVIEW**
## **Financial position**
The total income for the year was £100,880 (2020: £102,981) which, after deducting expenditure of £126,502 (2020: £139,151) resulted in net expenditure of £25,622 (2020: £36,170).
The Covid-19 pandemic affected the Charity's fundraising activities as certain events could not take place. The Charity continued to receive donations and raise funds from the sale of its wildlife themed stationery and goods donated by the public.
As at 30 June 2021, the charity had reserves of £540,319 (2020: £565,941), none of which were restricted.
## **Reserves policy**
The Charity's reserves policy is to maintain unrestricted reserves of £175,000 for upcoming costs of running the hospital and for maintenance costs of the building and animal pens.
Total funds of £540,319 were held as at 30 June 2021, none of which were restricted. After deducting the charity's fixed assets with a carrying value of £270,314, it has available reserves of £270,005 which exceeds the current policy.
The trustees will take this into account when planning expenditure on future charitable projects with the aim of bringing reserves into line with the policy.
Page 1
## **Leicestershire Wildlife Hospital Trust**
## **Report of the Trustees for the Year Ended 30 June 2021**
## **FUTURE PLANS**
The construction of new facilities is set to continue into the forthcoming year. Coronavirus (COVID-19) has led the trustees to scale back some of the plans in order to conserve funds to ensure that care activities are not reduced.
Given the rise of avian influenza cases in the UK, the charity is running an appeal to raise funds for a new isolation unit and quarantine facility for the wildlife in our care.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust dated 17 November 1999, and constitutes an unincorporated charity.
## **Induction and training of new trustees**
It is not envisaged that any changes to the board of trustees will be necessary in the foreseeable future.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1078817
## **Principal address**
12 Rookery Close Kibworth Beauchamp Leicester Leicestershire LE8 0SD
## **Trustees**
A E Downham C J Downham L Ellingworth S M Ellingworth
## **Freehold property**
AE Downham, CJ Downham, L Ellingworth and SM Ellingworth hold title to the Freehold property on behalf of the charity.
## **Independent Examiner**
torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
Approved by order of the board of trustees on 22 April 2022 and signed on its behalf by:
A E Downham - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of Leicestershire Wildlife Hospital Trust**
## **Independent examiner's report to the trustees of Leicestershire Wildlife Hospital Trust**
I report to the charity trustees on my examination of the accounts of Leicestershire Wildlife Hospital Trust (the Trust) for the year ended 30 June 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Andrew Torr on behalf of torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
22 April 2022
Page 3
## **Leicestershire Wildlife Hospital Trust**
## **Statement of Financial Activities**
## **for the Year Ended 30 June 2021**
|30.6.21
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
89,592
**Charitable activities**
Education on wildlife
-
Other trading activities
3
11,288
**Total**
100,880
**EXPENDITURE ON**
Raising funds
879
**Charitable activities**
4
Animal rescue and rehabilitation
125,623
**Total**
126,502
**NET INCOME/(EXPENDITURE)**
(25,622)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
565,941
**TOTAL FUNDS CARRIED FORWARD**
540,319|30.6.20
Total
funds
£
81,690
333
20,958
102,981
2,325
136,826
139,151
(36,170)
602,111
565,941|
|---|---|
The notes form part of these financial statements
Page 4
## **Leicestershire Wildlife Hospital Trust**
## **Balance Sheet**
## **30 June 2021**
|30.6.21
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
270,314
**CURRENT ASSETS**
Debtors
10
30,000
Cash at bank
241,964
271,964
**CREDITORS**
Amounts falling due within one year
11
(1,959)
**NET CURRENT ASSETS**
270,005
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
540,319
**NET ASSETS**
540,319
**FUNDS**
12
Unrestricted funds
540,319
**TOTAL FUNDS**
540,319|30.6.20
Total
funds
£
277,357
-
292,033
292,033
(3,449)
288,584
565,941
565,941
565,941
565,941|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2022 and were signed on its behalf by:
A E Downham - Trustee
The notes form part of these financial statements
Page 5
**Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements**
## **for the Year Ended 30 June 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **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.
## **Allocation and apportionment of costs**
During the years ended 30 June 2021 and 30 June 2020, it was estimated that 100% of management time was attributable to Animal rescue and rehabilitation.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold land - Not provided Freehold buildings - 10% on cost Equipment - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
At present the charity has no restricted funds.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
**Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 30 June 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Donated goods and services**
Due to the nature of the donated goods for resale, it is impractical to estimate their fair value on receipt. Donated goods are therefore recognised as income when they are sold.
The charity also benefits from the help of unpaid volunteers who care for animals and organise fundraising events for the charity. A monetary value can't be determined for these services and is therefore not included as income in the accounts.
## **Debtors**
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective rate of interest method, less any impairment.
## **Creditors**
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
## **Going concern**
After reviewing the charity's forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.
## **2. DONATIONS AND LEGACIES**
|Donations
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Sale of goods|30.6.21
£
59,592
30,000
89,592
30.6.21
£
271
11,017
11,288|30.6.20
£
53,385
28,305|
|---|---|---|
|||81,690|
|||30.6.20
£
20,958
-|
|||20,958|
Income generated from the resale of donated goods amounted to £9,575.
Page 7
continued...
## **Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **4. CHARITABLE ACTIVITIES COSTS**
||||Support||
|---|---|---|---|---|
|||Direct|costs (see||
|||Costs|note 5)|Totals|
|||£|£|£|
||Animal rescue and rehabilitation|117,709|7,914|125,623|
|**5.**|**SUPPORT COSTS**||||
||||Governance||
|||Management|costs|Totals|
|||£|£|£|
||Animal rescue and rehabilitation|6,683|1,231|7,914|
||Activity|Basis of allocation|||
||Management|Support costs are allocated on the basis of management||time spent|
||Governance costs|Support costs are allocated on the basis of management||time spent|
## **6. INDEPENDENT EXAMINER'S REMUNERATION**
|30.6.21
30.6.20
£
£
Independent Examiner's Fees - External scrutiny
380
300
Independent Examiner's Fees - Accountancy services
840
690
1,220
990
**7.**
**TRUSTEES' REMUNERATION AND BENEFITS**
30.6.21
30.6.20
£
£
Trustees' salaries
7,013
6,643
Trustees' pension contributions to money purchase schemes
23
16
7,036
6,659|30.6.21|30.6.20|
|---|---|---|
||£|£|
||380|300|
||840|690|
||||
||1,220|990|
||||
A E Downham has received remuneration during the year for work performed in respect of animal welfare. No remuneration has been paid for their role as a trustee.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.
Page 8
continued...
## **Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
|**8.**
**STAFF COSTS**
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Animal welfare staff
No employees received emoluments in excess of £60,000.
**9.**
**TANGIBLE FIXED ASSETS**
Freehold
land
£
**COST**
At 1 July 2020
61,612
Additions
-
At 30 June 2021
61,612
**DEPRECIATION**
At 1 July 2020
-
Charge for year
-
At 30 June 2021
-
**NET BOOK VALUE**
At 30 June 2021
61,612
At 30 June 2020
61,612
Fixtures
and
fittings
£
**COST**
At 1 July 2020
-
Additions
2,338
At 30 June 2021
2,338
**DEPRECIATION**
At 1 July 2020
-
Charge for year
351
At 30 June 2021
351
**NET BOOK VALUE**
At 30 June 2021
1,987
At 30 June 2020
-|30.6.21
£
44,145
574
44,719
30.6.21
4
Freehold
buildings
£
508,818
26,750
535,568
298,233
40,227
338,460
197,108
210,585
Motor
vehicles
£
7,594
-
7,594
6,568
256
6,824
770
1,026|30.6.20
£
44,439
652
45,091
30.6.20
4
Equipment
£
7,417
6,262
13,679
3,283
1,559
4,842
8,837
4,134
Totals
£
585,441
35,350
620,791
308,084
42,393
350,477
270,314
277,357|
|---|---|---|
Page 9
continued...
## **Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
|**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments and accrued income
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Other creditors
Accrued expenses
**12.**
**MOVEMENT IN FUNDS**
At 1.7.20
£
**Unrestricted funds**
General fund
565,941
**TOTAL FUNDS**
565,941
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
100,880
**TOTAL FUNDS**
100,880
**Comparatives for movement in funds**
At 1.7.19
£
**Unrestricted funds**
General fund
602,111
**TOTAL FUNDS**
602,111|30.6.21
30.6.20
£
£
30,000
-
30.6.21
30.6.20
£
£
553
2,242
306
217
1,100
990
1,959
3,449
Net
movement
At
in funds
30.6.21
£
£
(25,622)
540,319
(25,622)
540,319
Resources
Movement
expended
in funds
£
£
(126,502)
(25,622)
(126,502)
(25,622)
Net
movement
At
in funds
30.6.20
£
£
(36,170)
565,941
(36,170)
565,941|
|---|---|
Page 10
continued...
## **Leicestershire Wildlife Hospital Trust**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
102,981
102,981|Resources
Movement
expended
in funds
£
£
(139,151)
(36,170)
(139,151)
(36,170)|
|---|---|---|
## **13. RELATED PARTY DISCLOSURES**
There were no disclosable related party transactions for the year ended 30 June 2021 nor for the year ended 30 June 2020.
Page 11