2022-06-30-accounts - East Anglian Air Ambulance

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Contents				Page
Charity Details
Trustees' Report (induding Strategic Report)
Independent Auditor's Report tothe Members				23
Group Statement of Financial Activities	(including	Income and Expenditure	Account)	27
Group and Parent Charitable Company	Balance Sheets			28
Group Statement ofCash Flows				29
Notes to the Financial Statements

Registered	chadty	name	name	East Anglian Air	Ambulance	Ambulance
Charity regtrtratlon		number		1083876
Company	registration		number	04066700
Prindpal office and		registered offic		Helimed House
				Hangar 14
				Gambling Close
				Norwich Airport
				Norwich
				NR6 6EG
The Trustees				ESEvans ACA-	Chairman	(appointed chairman 1July 2022) *T
				D Astill T
				SBourne T
				RSHolden LLBSolicitor,		MCIPRs
				D G Richardson	FCA (appointed		23June 2022) *
				N R Savory FCA	DL s
				T FWells T
				A W Wilson MB, ChB, FRCS, FRCEM, OBE
				Major General SirWiglam Cubitt			KCVO CBE DL(retired 30June 2022)
				PWalkinshaw DL (retired		8December 2021)
				*Member ofFinance Committee
				tMember of Nominations		Committee
Chief Eaecuuve				M Jones MA MBA
Company	Secretary			RSpencer FCA
Website				www. eaaa.org.uk

Crowe U.K. LLP
Riverside House
40 - 46 High Street
Maidstone
Kent
ME14 1IH
Birketts LLP
Kingfisher House
1Gilders Way
Norwich
NR3 1UB
NatWest Bank pic
1Broadland Business Park
Peachman Way
Norwich
NR7 OWF
Barclays Bank pic
3StJames Court
Whitefriars
Norwich
NR3 1RJ
Virgin Money pic
Jubilee House
Gosforth
Newcastle upon Tyne
NE3 4PL
BNY Mellon Fund Managers	Limited
Client Service Centre
PO Box366
Oarlington
DL19RF

			2021/22			2020/21
	Helicopter	1	RRV	Total	Hegcopter		Total
Missions	1,481		1,054	2,535	1,434	1,198	2,632
		I
Patients treated	1,106		694	2,800	1,022	747	1,769

Suffolk	463	18.2%	491		18.7%
Cambridgeshire	527	20.8%			17.6%
Redfordshlre	113	4.5%			4.6%
Essex Hertfordshire	172 181	6.8% 7.1%		1	6.4% 7.4%
Out ofarea	4	0.2%	12		0.4%

Uquld funds	2022	2021
		E
Investments	10,506,085	11,325,644
Deposit account	518,095	518,095
Current accounts	4,857,879	2,481,431
~Total	15,882,059	14,325,170

Funds		2022	2021
		6	6
Restricted funds		381,276	287,789
Unrestricted funds
Designated funds		1,792,017	400,000
General fund		27,153,147	26,465,289
Total unrestricted	funds	28,945,164	26Jf65,289
Total funds		29326~0	27453,078

				Unrestrkted	Restricted	Tote I Funds	ToteIFunds
				Funds	Funds	2022	2021
			Note	6		6	6
Income
Donations and legacies			2	10,610,352	561,915	11,172,267	7847,822
Other trading activities			3	6,692,671		6,692,671	6352,323
Investments			4	186,887		186,887	233,493
Other			5	60,852		60,852	99,802
Total income				17,550,762	561,915	18,112,677	14,233,440
Expenditure
Raising funds			6	3,996,393		3,996,393	2,805,329
Charitable activities			7	11,571,277	52,086	11,623,363	10,412,064
Total expenditure				15,567.670	52,086	15,619,756	13,217,393
Net Income before (lossesl/gains		on
investments				1,983,092	509,829	2,492,921	1,016,047
Net (losses)/gains	on investments			(319,559)		(319,559(	1,531,665
Net income				1,663,533	509,829	2,173,362	2,547,712
Transfers between funds			17	416,342	(416,342)
Net movements	in funds			2,079,875	93,487	2,173,362	2,547,712
Total funds brought forward			17	26,865,289	287&789	27,153,078	24,605,366
Total funds carried forward			17	28,945,164	381,276	29,326,440	27,153,078

			GrouP	GrouP	Charity	Charity
		Note	2022	2021	2022	2021
			E	6	6	6
Fhed assets
Tangible assets		12	8,242,207	8,634,319	8,242,207	8,634,319
Investments		13	10,506,085	11,325,644	10,506,087	11,325,646
			18,748,292	19,959,963	18,748,294	19,959,965
Current assets
Stocks		14	108,730	148,789	94,923	128,452
Debtors		15	6,921,305	5,863,439	10,162,870	7,153,581
Cash on deposit			518,095	518,095	518,095	518,095
Cash at bank and in	hand		4,857,879	2,481,431	1,011,954	627,059
			12,406,009	9,011,754	11,787,842	8,427,187
Creditors: Amounts	falling due
within one year		16	(1,827,861)	(1,818,639	(1,212,575	1,236,953
Net current assets			10,578,148	7,193,115	10,575,267	7,190,234
Total assets less current liabilities			29,326,440	27,153,078	29,323p561	27,150,199
Net assets			29,326,440	27,153,078	29,323,561	27,150,199
Charity Funds
Restricted funds		17	381,276	287,789	381,276	287,789
Unrestricted funds
Designated funds		17	1,792,017	400,000	1,792,017	400,000
Generalfund		17	27,153,147	26,465,289	27,150,268	26,462,410
Total unrestricted	funds		28,945,164	26,865,289	28,942,285	26,862,410
Total Charity funds			29,326,440	27,153,078	29,323,561	27,150,199

				Group	Group
			Note	2022	2021
				E	E
Net cash flow from operating		activities	23	2,035,159	700,294
Cash flows from investing	ac5vitles
Income received from investments				185,991	231,495
Receipts from sale oftangible		fixed assets		4,203
Payments to acquire tangible		fixed assets		(349,801)	(4,742,715)
Bank interest received				896	1,998
Disposal ofinvestments				500,000	1,500,000
Net cash flow from investing		activities		341,289	(3,009,222)
Net increase /(decrease)	in cash and cash equivalents			2,376,448	(2,308,928)
Cash and cash equivalents	at	1July 2021	24	2,999,526	5,308,454
Cash and cash equivalents	at	30June 2022	24	5,375,974	2,999,526
Cash and cash equivalents	consists of:
Cash at bank and in hand				5,375,974	2,999,526
Cash and cash equivalents	at	30June 2022	24	5,375,974	2,999,526

the useful economic life	of	that ass	et asfollow	s:
Norwich base - building				-2%straight line
Norwich base- leasehold	land			—150years straight	line
Cambridge base - leasehold		land &	buildings	- 6year period ended 30June 2027on a straight
				line basis
Asset under construction	-	Norwich	helipad	— not depreciated
Plant 8 motor vehicles				- 20%straight line
Fixtures, fittings, computers		&database		- 33.3%straight line
Medical &helicopter equipment				- 25%straight line
Website				- 20%straight line

Income from donat	i	ons and l	egades
				2022			2021
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Funds	Funds	Funds	Funds	Funds	Funds
			E		E		E	E
Collections &collecting tins			112,981		112,981	58,322		58,322
Third party &Charity		events	1,080,128		1,080,128	396,184		396,184
Grants from trusts			323,534		323,534	181,168		181,168
Corporate donors			186,600		186,600	174,681		174,681
General donations			1,348,921		1,348,921	898,220		898,220
in memoriam			480,123		480,123	437,456		437,456
Gift Aid tax reclaimable			344,376		344376	248,338		248,338
Circle ofBenefactors			66,674		66,674	104,659		104,659
Donations towards		Helipad		210,000	210,000
Donations towards		research		5,000	5,000
Donations towards		medical
equipment				167,127	167,127		345,297	345,297
Donations towards	CPR
training				179,788	179,788
Donated goods and		services	1,098,948		1,098,948	1,237,933		1,237,933
Legacies			5,568,067		5,568,067	3,465,564		3,465,564
			10,610,352	561,915	11,172,267	7,202,525	345,297	7,547,822

Income from	other trading	activities
			2022			2021
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		E	E	E	E	E	E
Lottery income		6,337,096		6,337,096	5,968,936		5,968,936
Raffle income		286,663		286,663	319,642		319,642
Merchandise	income	66,835		66,835	62,412		62,412
Match Singo	income	2,077		2,077	1,333		1,333
		6,692,671		6,692,671	6352,323		6,352,323

Income f	rom investments
			2022			2021
		Unrestricted	Restricted	Total	Unresrdcted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		f		f	f	f	f
Bank interest received		896		896	1,998		1,998
Dividends	received	185,991		185,991	231,495		231,495
		186,887		186,887	233,493		233,493
Other income
			2022			2021
		Unrestricted	Restricted	Totai	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		f	f	f	f	f	f
Income from recycling		3,817		3,817	4,154		4,154
Furlough	grant received	4,063		4,063	57,468		57,468
Training courses		52,972		52,972	38,180		38,180
		60,852		60,852	99,802		99,802

Year ended 30June	Year ended 30June	202	2
6.Analysis ofexpenditum		on	raising funds
				Costs of
				generating	Fundralsing
				voluntary	trading	Fundraising
				Income 6	(lottery) 6	trading 6	Total 2022 f	Total 2021 6
Fundraising	aevent costs			248,609	231,428		480,D37	327,994
Lottery and Match Bingo prizes					163,570		163,570	158,300
Canvassers	and agents commission			260,364	917,013		1,177,377	322.030
Marketing	and consultancy			208,802	34,818		243,620	167,360
Goods for	resale					20,936	20,936	45,294
Staff costs				1,114,842	187,606	41,479	3.,343,927	1,307,647
Premises establishment		costs		104,561	13,070	13,070	130,701	106,143
Administration costs				186,382	104,045	105,234	395,661	338,590
Depreciation and profit/loss			on
disposal offixed assets				23,597	5,656	11,311	40,564	31,971
Total 2022	(unrestrictedi			2,147,157	1,657,206	192,030	3,996,393	2,805,329
Total 2021	(unrestricted)			1,687,579	1,007,968	109,782	2,805,329

Analysis ofexpenditur	e on	charitable activities
			Operational
			8 support	Governance
			costs	costs	Total 2022	Total 2021
			5	6	6	6
Helicopter costs			6,268,560		6,268,560	5,647,843
Doctors' salaries and fees			952,410		952,410	758,776
Doctors and Cntical Care Paramedics
-donated services			966,156		966,156	1,128,141
Other donated goods	and services		132,792		132,792	28,992
Legal and professional	-pro bono services					80,800
Other staff costs			1,759,449		1,759,449	1,555,178
Medical consumables	and other clinical costs		243,393		2M,393	202,394
Premises establishment	costs		131,796		131,796	103,777
Administration costs			459,675	11,985	471,660	463,437
Depreciation and profit/loss		on
disposal offixed assets			697,147		697,147	442,726
			11,611,378	11,985	11,623,363	10,412,064
Restricted			52,086		52,086
Unrestricted			11,559,292	11,985	11,571,277
Total 2022			11,611,378	11,985	11,623,363
Restricted			223,993		223,993
Unrestricted			10,144,914	43,157	10,188,071
Total 2021			10,368,907	43,157	10,412,064

B.	Netincomef	ortheyea	r	r	r
	Net income	isstated	after charging/(crediting):			2022	2D21
						E	E
	Depreciation	oftangible assets				740,168	474,696
	Profit on disposal of		tangible assets			(2,458)
	Operating lease rentals - helicopter			standing charges		5,311,536	4,930,261
	Operating lease rentals - other					2,846	105,944
9.	Auditor's remuneration
						2022	2021
						E	E
	Audit ofthe	Charity's	annual financial statements			17,000	12,700
	Audit ofthe	subsidiary	company's	annual	financial statements	4,500	7,350
	Professional	services					12,353
						21,500	32,403

.Staff casts and employee benefits	.Staff casts and employee benefits
The average number ofcontracted		employees	and full time equivalent	(FTE)during the year was as		follows:
				2022	2021	2022	2021
				No.	No.	FTENo.	FTENo.
Operations				10	11	9	9
Doctors				13	11	8	6
Locum Doctors				12	24	1
Lottery				4	3	4	3
Fundraising				32	28	30	26
Communications	and marketing			5	4	5	4
Administration				20	16	18	15
Faculty				6	5
				102	t02	75	63
The total staff costs and employee		benefits were asfollows:
						2022	2021
						E	E
Wages and salaries						3,040,427	2,887,774
Social security costs						315,611	295,146
Pension contdibutlons						159,630	143,665
Ufe insurance						9,138	8,406
						3,524,806	3,334,991

Staffcasts and emplayee	benefits (continued)
The number of employees	who recehred total employee	benefits (excluding	pension	contributions)	ofmore than	660,000was
asfogaws:
					2022	2021
					No.	No.
					3	1
						2
					2
						1
					1	2
					1
						1

		Shmt
	lang leasehold land 8	leasehold land 8buildings-	Asset under curntllldkul		Nxtures,	Medkal 8
	buildkgs-	Camhrldge	Norwkh	Plant 8motor	fittings and	hegcopter
	Norwkh base	base	heaped	vehides	crnllputals	equipment	Total
			6		6	6
Cost
At 1July 2021	6,293,655	2,009,901		488,896	726,515	1,200,515	10,719,482
Additions	24,012	8,353	137,115	64,140	2,749	113,432	349,801
Dlsposals					(246,840)	(217,955)	(464,795)
At 30June 2022	6,317,667	2,018,254	137,115	553,036	482,424	1,095,992	10,604,488
Depredation
At 1July 2021	45,463	436,608		367,852	485,412	749,828	2,085,163
Charge forthe year	132,930	263,608		52,789	105,335	185,506	740,168
Eliminated on dlsposals					(246,840)	(216,210)	(463,050)
At 30June 2022	178,393	700.216		420,641	343,907	719,124	2,362,281
Net book value
At 30June 2022	6,139.274	1.318,038	137,115	132,395	138,517	376,868	8,242,207
At 30June 2021	6,248,192	1,573,293		121,044	241,103	450,687	8,634,319

						Shod
			long	leasehold	leasehold	land	Asset uader
				land 8	8bugdings-		canstructio-		Rxtures,	Medical e
				bulkllngs.	csmbrldge		Norwich	Plant 6motor	fittings and	helicopter
			Norwich base			base	helipad	vehides	compumm	equipment	Total
								E	3	3
Cost
At 1July 2021			6,293,655		2,009,901			488,896	715,851	1,200,515	10,708,818
Additions				24,012	8,353		137,115	64,140	2,749	113,432	349,801
Dlsposais									(246,840)	(217,955)	464,795)
At 30June	2022		6,317,667		2,01S,254		137,115	553,D36	471,760	1,095,992	10,593,824
Depredation
At 1July 2021				45,463	436,60S			367,852	474,748	749,828	2,074,499
Charge for	the	year		132,930	263,608			52,789	105,335	1S5,506	740,16S
Eliminated	on dispose I								(246,840)	(216,210)	463,050)
At SOJune	2022			178,393	700,216			420,641	333,243	719,124	2,351,617
Net book value
At30June	2022		6,139,274		1,318,038		137,115	132,395	138,517	376,868	8,242,207
At 30June	2021		6,248,192		1,573,293			121,044	241,103	450,687	8,634,319
Fixed asset	Irwestments
								Group	Group	Charity	Charity
								2022	2021	2022	2021
									6	6	E
Market value at 1July 2021								11,325,644	11,293,979	11,325,644	11,293,979
Olsposals								(500,000)	(1,50D,DDD)	(500,000)	(1,500,000)
Net (loss)/gain		on revaluation						(319,559)	1,531,665	(319,559)	1,531,665
Market value at 30June 2022								10,506,085	11,325,644	10,506,085	11,325,644
Investment	in subsidiary		at1July 2021		and
30June2022
Carrying value		at30June 2022						10,506,085	11.325,644	10,506,087	11,325,646
Investments	at	fair value	oomprise:
Equities								10,506,085	11,325,644	10.506,085	11,325,644
Total								10,506,085	11,325,644	10,506,085	11,325,644

						2022	2021
						E	E
Turnover						6,692,671	6,351,645
Expenditure						(1,699,281)	(984,807)
Bank interest receivable						815	710
Profit						4,994,205	5,367,548
Amount	donated to East Anglian Air Ambulance		by Deed ofCovenant			4,994,205	5,367,548
Net assets						2JI81	2,881
14.Stocks
				Group	Group	Charity	Charity
				2022	2021	2022	2021
				E	8	E	6
Retail goods for resale				13,807	20,337
Drugs and medical con sumables				94,923	128,452	94,923	128,452
				108,730	148,789	94,923	128,452
15.Debtors
				Group	Group	Charity	Charity
				2022	2021	2022	2021
				E	E	E	E
Trade debtors				23,569	20,934	22,538	20,115
Amount	due from subsidiary	undertakings				3,455,513	1,523,816
Otherdebtors				271	131
VAT				349,768	406,737	350,356	374,984
Prepayments				841,606	807,416	628,372	606,445
Accrued	income			5,706,091	4,628,221	5,706,091	4,628,221
				6,921,305	5,863,439	10,162,870	7,153,581

													Group	Group	Charity		Charay
													2022	2021	2022		2021
													E	E	E		E
Trade creditors												679,364		839,009	645,254		778,183
Taxation	and social	secudity											94,400	93,890	94,400		93,890
Accruals	and deferred		income									1,045,237		882,058	470,161		362,548
Other creditors													8,860	3,682	2,760		2,332
												1,827,861		1,818,639	1,212,575		1,236,953
Included	within accruals and				deferred Income			Is E556,503(2021:E508,404)					relating	to income from lottery ticket		sales received
in advance. This relates to monies						received		before the year end			for draws		held at	later dates. Deferred Income		from 2021of
f532,596 (2021:deferred				income		from	202D	of6505,496)has been credited to the						Statement of Financial Activities			during the
year.
Analysis	ofcharitable		funds
Analysis	ofmovemenss		in	unrestricted			funds
Year ended 30June		2022
							Balance at1								Irwestment	Balance at 30
							July 2021			Income		Expenditure		Transfers	gains		June 2022
								E					E	E	E		E
General	Fund						26,465,289		16,158,745			(15,567,670)		416,342	(319,559)	27,153,147
Designated Planned
Capital	Expenditure
Fund							400,000		1,392,017								1,792,017
							26JI65.289		17,550,762			(15,567.670)		416,342	(319,559)	28,945,164
The transfer to the		General			Fund	comprises		amounts	capitalised			on the balance sheet of6381,607, being E92,347 from the
Medical	Equipment	Fund,		1137,115from the				Hegpad Appeal		Fund,		E37,582	from the CPR Training		Fund and E118,563from HM
Treasury	Capits I Fund.
Revenue	costs incurred		in	prior years ofE34,735 have					also	been	transferred		to the	General Fund from the Medical			Equipment
Fund.
Year ended 30June		2021
							Balance at 1								Investment	Balance at30
							July 2020			Income		Expenditure		Transfers	losses		June 2021
								6			E		E	6	E		E
General	Fund						19,427,484		13,021,752			(12.993,400)		5,477,788	1,531,665	26,465,289
Designated Planned
Capital	Expenditure
Fund							4,728,733		866,391					(5,195,124)			400,000
							24,156,217		13,888,143			(12,993,400)		282,664	1,531,665	26,865,289

Analysis afcharitable	Analysis afcharitable	Analysis afcharitable	funds (continued)	funds (continued)
Analysis ofmovements			in resufcted funds
Yearended 30June		2022
					Salanae at 1					Balance at 30
					July 2021		Income	Expenditure	Transfers	June 2022
					6		E	6	6	E
Medical Equipment
Fund					169,226		167,127	(52,086)	(127,082)	157,185
CPR Training	Fund						179,788		(33,582)	146,206
Research Fund							5,000			5,000
HM Treasury	Capita	I
Fund					118,563				(118,563)
Helipad Fund							210,000		(137,115)	72,885
					287,789		561,915	(52,086)	lI426,342)	381,276
All transfers	were to the General			Fund, as shown	in the analysis	of movements		in unrestricted	funds above	and represent
where restncted funds			have been	spent in accordance with the restrictions			placed upon them.
Year ended 30June		2021
					Balance at1					Balance at 30
					July 2020		Income	Expenditure	Transfers	June 2021
					E		6	6	E	6
Medical Equipment
Fund					47,922		279,588	(158,284)		169,226
Training Fund							4,620	(4,620)
Covid Response Fund							61,089	(61,089)
HM Treasury	Capital
Fund					401,227				(282,664)	118,563
					449,149		345,297	(223,993)	(282,664)	287,7S9

Analysis ofgroup net assets between funds At 30June 2022
	General	Designated	Restricted
	Fund	Funds	Funds	Total
	E	E	6	E
Fixed asset investments	10,506,085			10,506,085
Tangible Rxed assets	8,242,207			8,242,207
Stock	10S,730			108,730
Debtors	6,921,305			6,921,305
Sank	3,202,681	1,792,017	381,276	5,375,974
Creditors	(1,827,861)			(1.827,861)
Fund balances at30June 2022	27,153,147	1,792,017	381,276	29,326,440

Anahrsis afgroup net ass At30June 2021	ets between fund	s (continued)
		General	Designated	Restricted
		Fund	Funds	Funds	Total
		f	f	E	f
Fixed asset investments		11/325,644			11,325,644
Tangible fixed assets		8,634,319			8,634,319
Stock		148,789			148,789
Debtors		5,836,306		27,133	5,863/39
Bank		2,338,870	400,000	260,656	2,999,526
Creditors		(1,818,639)			(1,818,639)
Fund balances at30June	2021	26/465,289	400,000	287,789	27,153,078
Operating lease commitments
Thetotal future minimum	lease payments	under non ca ncega hie operating leases are asfollows:
		land a		land a
		bufidings	Aircraft	buildings	Aircraft
		2022	2022	2021	2021
		f	E	E	f
Operating leases expiring:
Not later than one year		2,844	5,238,336	2,844	5.238,336
later than one and net later than five years			20.953,344		20,953,344
later than five years			3,928,752		9,167,088
		2,844	30,120,432	2,844	35,358,768

23.Reconcg lotion ofne	t movemen	t in funds tonet ca	sh flo	w from oper	ating activities
						Group	Group
						2022	2021
						6	E
Net income for the year						2,173,362	2,547,712
Income received from investments						(185,991)	(231,495)
Depreciation oftangible fixed assets						740,168	474,696
Net losses/(gains) on investments						319,559	(1,531,665)
Bank interest received						(896)	(1,998)
Profit on disposal of	tangible fixed assets					(2,458)
Decrease/(increase)	ln stocks					40,059	(34,806)
Increase In debtors						(1,057,866)	(693,395)
Increase in creditors						9,222	171,245
Net cash flows from	operating	activities				2,035,159	700,294
24.Reconciliation ofnet cash flow		movement to movement		in net funds
						Group	Group
						2022	2021
						6	E
Increase/(decrease)	in cash in the period lk change		in net	funds		2,376,448	(2,308.928)
Net funds at 1July 2021						2,999,526	5,308,454
Net funds at 30June	2022					5,375,974	2,999,526
25.Related party transactions
The Charity entered	into the following transactions		with	East Anglian	Air Ambulance	(Trading) Limited during the	year:
						2022	2021
							6
Profits Gift Aided to	Charity					4,994,205	5.367,548
Staff costs recharged	by Charity					161,211	145,351
Balance owed to Charity atthe		year end				3,455,513	1,523,816

			Group	Group	Charity	Charity
			2022	2021	2022	2021
			E		E	6
Financial	assets
Measured	at fair value through	net income	10,506,085	11,325,644	10,506,085	11,325,644