REGISTERED CHARITY NUMBER: 1078817
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2023
for
Leicestershire Wildlife Hospital Trust
Leicestershire Wildlife Hospital Trust
Contents of the Financial Statements for the Year Ended 30 June 2023
| 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 | 12 |
Leicestershire Wildlife Hospital Trust
Report of the Trustees for the Year Ended 30 June 2023
The trustees present their report with the financial statements of the charity for the year ended 30 June 2023. 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.
FINANCIAL REVIEW
Financial position
The total income for the year was £109,983 (2022 - £175,003) which, after deducting expenditure of £125,199 (2022 - £133,807) resulted in net expenditure of £15,216 (2022 - net income of £41,196).
As at 30 June 2023, the charity had reserves of £566,299 (2022 - £581,515), £32,600 (2022 - £7,600) of which is 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 £566,299 were held as at 30 June 2023, £32,600 of which were restricted. After deducting the charity's fixed assets with a carrying value of £246,231, it has unrestricted reserves available of £287,468 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.
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.
Page 1
Leicestershire Wildlife Hospital Trust
Report of the Trustees for the Year Ended 30 June 2023
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 12 April 2024 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 2023.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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 FCCA
torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW
12 April 2024
Page 3
Leicestershire Wildlife Hospital Trust
Statement of Financial Activities for the Year Ended 30 June 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 63,362 Other trading activities 3 21,621 Total 84,983 EXPENDITURE ON Raising funds 860 Charitable activities 4 Animal rescue and rehabilitation 124,339 Total 125,199 NET INCOME/(EXPENDITURE) (40,216) RECONCILIATION OF FUNDS Total funds brought forward 573,915 TOTAL FUNDS CARRIED FORWARD 533,699 |
Restricted funds £ 25,000 - 25,000 - - - 25,000 7,600 32,600 |
30.6.23 Total funds £ 88,362 21,621 109,983 860 124,339 125,199 (15,216) 581,515 566,299 |
30.6.22 Total funds £ 160,820 14,183 |
|---|---|---|---|
| 175,003 | |||
| 1,325 132,482 |
|||
| 133,807 | |||
| 41,196 540,319 |
|||
| 581,515 |
The notes form part of these financial statements
Page 4
Leicestershire Wildlife Hospital Trust
Balance Sheet
30 June 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 246,231 CURRENT ASSETS Debtors 10 - Cash at bank 288,947 288,947 CREDITORS Amounts falling due within one year 11 (1,479) NET CURRENT ASSETS 287,468 TOTAL ASSETS LESS CURRENT LIABILITIES 533,699 NET ASSETS 533,699 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - 32,600 32,600 - 32,600 32,600 32,600 |
30.6.23 Total funds £ 246,231 - 321,547 321,547 (1,479) 320,068 566,299 566,299 533,699 32,600 566,299 |
30.6.22 Total funds £ 270,625 41,012 272,817 313,829 (2,939) 310,890 581,515 581,515 573,915 7,600 581,515 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12 April 2024 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 2023
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 exemption 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 2023 and 30 June 2022, 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.
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.
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued
for the Year Ended 30 June 2023
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 Gift aid Legacies Grants Grants received, included in the above, are as follows: Harborough Leisure Trust 3. OTHER TRADING ACTIVITIES Fundraising events Sale of goods Social lotteries |
30.6.23 £ 41,169 - 47,193 - 88,362 30.6.23 £ - 30.6.23 £ 11,123 9,712 786 21,621 |
30.6.22 £ 117,623 2,109 39,088 2,000 |
30.6.22 £ 117,623 2,109 39,088 2,000 |
|
|---|---|---|---|---|
| 160,820 | ||||
| 30.6.22 £ 2,000 30.6.22 £ 6,899 6,456 828 |
||||
| 14,183 |
Income generated from the resale of donated goods amounted to £9,712 (2022 - £5,118).
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued
for the Year Ended 30 June 2023
| 4. CHARITABLE ACTIVITIES COSTS Support Direct costs (see Costs note 5) £ £ Animal rescue and rehabilitation 115,080 9,259 5. SUPPORT COSTS Governance Management costs £ £ Animal rescue and rehabilitation 7,539 1,720 6. INDEPENDENT EXAMINER'S REMUNERATION 30.6.23 £ Independent Examiner's Fees - External scrutiny 300 Independent Examiner's Fees - Accountancy services 1,420 1,720 7. TRUSTEES' REMUNERATION AND BENEFITS 30.6.23 £ Trustees' salaries 7,435 Trustees' pension contributions to money purchase schemes 36 7,471 |
4. CHARITABLE ACTIVITIES COSTS Support Direct costs (see Costs note 5) £ £ Animal rescue and rehabilitation 115,080 9,259 5. SUPPORT COSTS Governance Management costs £ £ Animal rescue and rehabilitation 7,539 1,720 6. INDEPENDENT EXAMINER'S REMUNERATION 30.6.23 £ Independent Examiner's Fees - External scrutiny 300 Independent Examiner's Fees - Accountancy services 1,420 1,720 7. TRUSTEES' REMUNERATION AND BENEFITS 30.6.23 £ Trustees' salaries 7,435 Trustees' pension contributions to money purchase schemes 36 7,471 |
4. CHARITABLE ACTIVITIES COSTS Support Direct costs (see Costs note 5) £ £ Animal rescue and rehabilitation 115,080 9,259 5. SUPPORT COSTS Governance Management costs £ £ Animal rescue and rehabilitation 7,539 1,720 6. INDEPENDENT EXAMINER'S REMUNERATION 30.6.23 £ Independent Examiner's Fees - External scrutiny 300 Independent Examiner's Fees - Accountancy services 1,420 1,720 7. TRUSTEES' REMUNERATION AND BENEFITS 30.6.23 £ Trustees' salaries 7,435 Trustees' pension contributions to money purchase schemes 36 7,471 |
Totals £ 124,339 Totals £ 9,259 |
Totals £ 124,339 Totals £ 9,259 |
|---|---|---|---|---|
| 30.6.23 | 30.6.22 | |||
| £ | £ | |||
| 300 | 335 | |||
| 1,420 | 1,153 | |||
| 1,720 | 1,488 | |||
| 30.6.23 £ 7,435 36 7,471 |
30.6.22 £ 7,392 35 7,427 |
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 2023 nor for the year ended 30 June 2022.
| 8. STAFF COSTS Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Animal welfare staff |
30.6.23 £ 47,459 679 48,138 30.6.23 4 |
30.6.22 £ 46,473 556 |
|---|---|---|
| 47,029 | ||
| 30.6.22 4 |
No employees received emoluments in excess of £60,000.
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
| 9. TANGIBLE FIXED ASSETS COST At 1 July 2022 Additions At 30 June 2023 DEPRECIATION At 1 July 2022 Charge for year At 30 June 2023 NET BOOK VALUE At 30 June 2023 At 30 June 2022 COST At 1 July 2022 Additions At 30 June 2023 DEPRECIATION At 1 July 2022 Charge for year At 30 June 2023 NET BOOK VALUE At 30 June 2023 At 30 June 2022 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income |
Freehold land £ 61,612 - 61,612 - - - 61,612 61,612 Fixtures and fittings £ 3,998 - 3,998 898 465 1,363 2,635 3,100 |
Freehold buildings £ 568,462 16,629 585,091 378,872 37,317 416,189 168,902 189,590 Motor vehicles £ 17,394 - 17,394 9,466 1,982 11,448 5,946 7,928 30.6.23 £ - |
Equipment £ 14,719 - 14,719 6,324 1,259 7,583 7,136 8,395 Totals £ 666,185 16,629 682,814 395,560 41,023 436,583 246,231 270,625 30.6.22 £ 41,012 |
|---|---|---|---|
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 30.6.23 | 30.6.22 | |
|---|---|---|
| £ | £ | |
| Social security and other taxes | - | 787 |
| Other creditors | 279 | 128 |
| Accrued expenses | 1,200 | 2,024 |
| 1,479 | 2,939 |
12. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Incubators Bird Isolation Building Deer Stables TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Bird Isolation Building TOTAL FUNDS |
At 1.7.22 £ 573,915 600 5,000 2,000 7,600 581,515 Incoming resources £ 84,983 25,000 109,983 |
Net movement At in funds 30.6.23 £ £ (40,216) 533,699 - 600 25,000 30,000 - 2,000 25,000 32,600 (15,216) 566,299 Resources Movement expended in funds £ £ (125,199) (40,216) - 25,000 (125,199) (15,216) |
|---|---|---|
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.7.21 £ Unrestricted funds General fund 540,319 Restricted funds Incubators - Bird Isolation Building - Deer Stables - - TOTAL FUNDS 540,319 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 167,403 Restricted funds Incubators 600 Bird Isolation Building 5,000 Deer Stables 2,000 7,600 TOTAL FUNDS 175,003 |
Net movement At in funds 30.6.22 £ £ 33,596 573,915 600 600 5,000 5,000 2,000 2,000 7,600 7,600 41,196 581,515 Resources Movement expended in funds £ £ (133,807) 33,596 - 600 - 5,000 - 2,000 - 7,600 (133,807) 41,196 |
|---|---|
Incubators
£600 in restricted funds relates to donations received towards the cost of incubators.
Bird Isolation Building
A donation of £25,000 was received during the year, in response to a funding request for wild bird accomodation. The funding will allow the hospital to create a new building to treat sick water birds during winter when bird flu is rife.
Deer Stables
£2,000 relates to a grant received from Harborough Leisure Trust during the year ended 30 June 2021, to build a stable for Deer.
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Leicestershire Wildlife Hospital Trust
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
13. RELATED PARTY DISCLOSURES
There were no disclosable related party transactions for the year ended 30 June 2023 nor for the year ended 30 June 2022.
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