## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **FINANCIAL STATEMENTS**
**YEAR ENDED 31ST DECEMBER 2022**
**CHARITY NUMBER 1093545**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **FINANCIAL STATEMENTS**
## **YEAR ENDED 31ST DECEMBER 2022**
## **CONTENTS:**
||**Page**|
|---|---|
|Charity information|1|
|Trustees’ annual report|2|
|Independent examiner’s report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes|6|
|Detailed profit and loss account|7|
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **CHARITY INFORMATION**
|TRUSTEES|J Bryan|
|---|---|
||F Carvalho|
||S Carvalho|
||F Haynes|
||S Mitchell|
||N Scotland|
|TREASURER|J Bryan|
|CHARITY REGISTRATION NUMBER|1093545|
|ADDRESS|Orsett Road|
||Orsett|
||Grays|
||RM16 3BH|
|ACCOUNTANTS|Peaty & Co|
||163-164 Moulsham Street|
||Chelmsford|
||CM2 0LD|
**1**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **TRUSTEES’ ANNUAL REPORT**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
The Trustees present their annual report and the financial statements for the year ended 31st December 2022.
## **Objectives and activities**
- To relieve the suffering of animals and birds of any species but primarily native British Wildlife who need care and attention and, in particular, to provide or maintain temporary refuge or hospital or other facility for the collection, reception, care and rehabilitation of sick, injured or ill-treated animals or birds until their eventual release back into the wild or otherwise their transfer to an animal sanctuary.
- To advance public education in the behaviour and ecology of all British Wildlife.
- The rescue, rehabilitation and release back into the wild of sick, injured and orphaned wildlife of all kinds.
- The training of professionals and students in the care and rehabilitation of wildlife.
- To advance the education of the public in the proper care and treatment of wildlife and habitat.
- To give presentations to interested groups detailing the history and work of the Hospital.
The Trustees are satisfied that the activities, projects and services it has carried out within the Report period have been according to Charity’s mandate and to the public benefit.
## **Achievements and performance**
- South Essex Wildlife Hospital Charity (The Charity) achieves the ongoing rescue, rehabilitation and release back into the wild of sick, injured and orphaned wildlife of all kinds for the benefit of the public by relieving the suffering of animals in need of care and medical attention and, subsequently, releasing them back into the wild.
- The Charity promotes humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and loss of habitat and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
- The Charity offers shelter or sanctuary for animals which need medical attention; provides medical treatment for animals; and then actively seeks new homes for “rescued” animals.
- The Charity is a registered veterinary practice registered with the RCVS.
**2a**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **TRUSTEES’ ANNUAL REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
- The Charity contributes to RSPCA and Police prosecutions of animal and wildlife cases.
- The number of casualties passing through the doors of the hospital continues to grow and has increased every year since 2015. This growth in admissions also results in significant increase to costs across the organisation; particularly veterinary expenses, feed and also more staff being necessary and working longer hours to provide the high standards of care we pride ourselves on.
## **Review of the charity’s financial position at the end of the period**
- During 2022 fundraising activities were still reduced compared to pre-COVID-19 pandemic levels. Fundraising was further restricted in this period between April and September by filming for a six-part documentary due to be shown on Channel 4. This impacted the Charity by essentially placing any rescue stories of note under embargo until the series had aired. Without social media and press releases that would normally accompany such stories, public interest and engagement with a wider audience was severely curtailed. The documentary was due to be aired in Autumn 2022 however as at 31.12.2022 we still have no broadcast date scheduled.
- The wildlife hospital continues to be robustly supported by donations (both in money and goods) from its loyal members, supporters and users.
- A three-year sponsorship deal for the running of the Charity’s new seal facilities has been secured in partnership with DP World, The London Gateway Port.
- Costs across all areas of the Charity continue to increase due to Brexit and international pressures: electricity and gas prices continue to rise, feed prices have seen a sharp increase this year and veterinary supplies have increased in price, although these increases have been mitigated by securing preferential deals with our suppliers. Although staff costs are reduced, staffing costs per head have increased in line with the increase in workload and also because of the Charity’s important commitment to increase wages in line with the Living Wage Foundation’s national living wage.
- The Charity has this year completed several large capital expenditure and deferred maintenance projects including the refurbishment of two of the Charity’s outdoor stables, increasing capacity for larger animals, and indoor wards for birds and small mammals. A new workshop building for the maintenance team of volunteers is a welcome addition to the Charity’s facilities too. In addition, the most significant capital expenditure this year has been the building of the new hedgehog ward and a ground-up development of the seal hospital building incorporating a rehabilitation swimming pool and filtration system.
- Despite what continues to be a challenging financial environment, South Essex Wildlife Hospital has continued its programme of investment in new facilities and energy efficient technologies to leave the Charity well placed to deal with any future challenges.
**2b**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **TRUSTEES’ ANNUAL REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **Policy for holding reserves**
- South Essex Wildlife Hospital aims to hold £256,000 to cover exceptional expense, equipment failure and the employment of locum and agency cover for key staff in the event of absence. This figure also includes an amount for the upgrade to the Charity’s stable accommodation and reserves which are held for the construction of the new wet hospital building. These reserved funds will be kept in separate bank accounts and will be monitored on a monthly basis. A full breakdown is in our reserves policy which was adopted by the board in March 2022.
- This will be reviewed by the Trustees annually (as a minimum) and may be increased or decreased as required at the Trustees' discretion. The reserved funds will only be used in an emergency and if the current account is running low (below £60,000), and for no other purpose.
- Remaining funds are Free Reserves which are intended for significant projects, for example the wet hospital, upgrades/maintenance of the facilities at the Hospital, and the purchase of essential veterinary equipment.
- The Trustees believe this is the safest way to manage our funds and to ensure the security and efficiency of the Charity.
- The total reserves held at 31st December 2022 were £348,094.
## **Principal sources of funds**
- Public Donations and Gift Aid
- RSPCA Donations for Casualties
- Grant Applications
- Fundraising Appeals for Equipment
- ● Legacies
## **Principal risk facing the charity**
- Local Land developments
## **Structure, governance and management**
The charity is an unincorporated association governed by its trust deed. A new trustee may be appointed by the resolution/vote of the existing trustees recorded in the minutes and signed by the new trustee and such evidence shall be conclusive evidence of his appointment.
**2c**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **TRUSTEES’ ANNUAL REPORT (CONTINUED)**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
## **Reference and administrative details**
Details are set out on page 1.
This report was approved by the Trustees on 14th September 2023 and signed on its behalf by:
…………………………………………………………
## **J Bryan**
## **Chairman**
**2d**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF SOUTH ESSEX WILDLIFE HOSPITAL**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
I report to the trustees on my examination of the accounts, set out on pages 4 to 7, of the above charity (“the Trust”) for the year ended 31st December 2022.
## **Responsibilities and basis of report**
As the charity’s trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
- the accounting records were not kept in accordance with s130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
## **L. Ayling FCA**
**Peaty & Co Chartered Accountants** 163-164 Moulsham Street Chelmsford Essex CM2 0LD
14th September 2023
**3**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022**
|Note
**Incoming resources**
3
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Total**
**Resources expended**
4
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2022**
**2022**
**2021**
Unrestricted
Total
Total
funds
funds
funds
203,650
203,650
209,712
22,128
22,128
23,601
26,504
26,504
26,909
2,361
2,361
2,402
_______
_______
_______
254,643
254,643
262,624
_______
_______
_______
9,818
9,818
284
235,035
235,035
227,549
_______
_______
_______
244,853
244,853
227,833
_______
_______
_______
9,790
9,790
34,791
491,257
491,257
456,466
_______
_______
_______
501,047
501,047
491,257
_______
_______
_______|**2021**
Total
funds|
|---|---|---|
**4**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **BALANCE SHEET**
## **AS AT 31ST DECEMBER 2022**
|
**Fixed assets**
Tangible assets
**Current assets**
Stocks
Debtors
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling**
**due within one year**
**Net current assets**
**Total net assets**
**Funds of the charity**
Unrestricted funds|**Notes**
**2022**
**2021**
**£**
**£**
8
135,701
-
9
5,071
9,272
10
5,741
6,270
357,358
483,721
_______
_______
368,170
499,263
11
2,824
8,006
_______
_______
365,346
491,257
________
________
501,047
491,257
________
________
501,047
491,257
________
________|
|---|---|
The financial statements on pages 4 to 7 were approved by the Trustees on 14th September 2023 and signed on its behalf by:
…………………………………………………………
## **J Bryan**
## **Chairman**
**5**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022**
## 1. **Basis of preparation**
## **(a) Basis of accounting**
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) issued on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
## **(b) Going Concern**
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
## **2. Accounting policies**
## **(a) Income**
- income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability
- there has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS 102
- grants and donations are only included in the SoFA when the general income recognition criteria are met
- legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met
- Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the original donation unless the donor or the terms of appeal have specified otherwise
- contractual income is only included in the SoFA once the charity has provided the related services
- income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably
**6a**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022**
## **2. Accounting policies (continued)**
## **(a) Income (continued)**
- membership subscriptions received in the nature of a gift are recognised in donations and legacies
- insurance claims are only included in the SoFA when the general income criteria are met and are included as an item of other income.
## **(b) Expenditure and liabilities**
- liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty
- the charity has creditors which are measured at settlement amounts less any trade discounts
- a liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the transaction at the reporting date.
- **(c) Assets**
- tangible fixed assets purchased since 1st January 2021 are capitalised at cost if they can be used for more than one year and cost at least £2,000
- stocks of merchandise, animal feed and medical supplies are valued at cost
- debtors are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash value or other consideration expected to be received.
## **3** . **Analysis of income**
|**Analysis of income**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|**Donations and legacies**|||
|Donations and membership subscriptions|188,471|198,465|
|Gift aid|12,288|11,247|
|Legacies|2,891|-|
||_______|_______|
||203,650|209,712|
||_______|_______|
**6b**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022**
|3.|**Analysis of income (continued)**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||**Charitable activities:**|||
||RSPCA contributions towards costs|22,128|23,481|
||Student fees|-|120|
|||______|______|
|||22,128|23,601|
|||______|______|
||**Other trading activities:**|||
||Fundraising|26,504|26,909|
|||______|______|
||**Investment income:**|||
||Bank interest|2,361|2,402|
|||______|______|
|4.|**Analysis of expenditure**|||
|||**2022**|**2021**|
|||**£**|**£**|
||**Expenditure on raising funds:**|||
||Staging fundraising events|-|15|
||Merchandise for resale|9,818|269|
|||______|______|
|||9,818|284|
|||______|______|
||**Expenditure on charitable activities**:|||
||Staff and volunteer costs (including uniforms and food)|131,089|134,860|
||Medical costs|59,013|50,793|
||Premises expenses|27,380|30,527|
||Administration expenses|17,553|11,369|
|||_______|_______|
|||235,035|227,549|
|||_______|_______|
**6c**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022**
|5.|**Fees for examination of the accounts**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Independent examiner’s fee|546|498|
|||______|______|
|6.|**Trustees’ remuneration**|||
||The trustees neither received nor waived any emoluments during the year (2021 - £Nil).|||
|7.|**Staff costs**|||
|||**2022**|**2021**|
|||**£**|**£**|
||Salaries and wages|122,738|126,967|
||Social security costs|4,288|4,115|
||Pension costs (defined contribution scheme)|2,346|1,774|
|||_______|_______|
|||129,372|132,856|
|||_______|_______|
|8.|**Tangible fixed assets**|||
|||**Buildings**|**Total**|
||Cost:|||
||At 1st January 2022|-|-|
||Additions|135,701|135,701|
|||________|________|
||At 31st December 2022|135,701|135,701|
|||________|________|
|9.|**Stocks**|||
|||**2022**|**2021**|
|||**£**|**£**|
||Merchandise|4,071|8,272|
||Animal feed|500|500|
||Medical supplies|500|500|
|||_______|_______|
|||5,071|9,272|
|||_______|_______|
**6d**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **NOTES TO FINANCIAL STATEMENTS 31ST DECEMBER 2022**
## 10. **Debtors**
|10.|**Debtors**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Debtors|2,427|2,809|
||Prepayments|3,314|3,461|
|||_______|_______|
|||5,741|6,270|
|||_______|_______|
|11.|**Creditors: amounts falling due**|||
||**within one year**|**2022**|**2021**|
|||**£**|**£**|
||Creditors|2,278|7,508|
||Accruals|546|498|
|||_______|_______|
|||2,824|8,006|
|||_______|_______|
**6e**
## **SOUTH ESSEX WILDLIFE HOSPITAL**
## **DETAILED PROFIT AND LOSS ACCOUNT**
## **FOR THE YEAR ENDED 31ST DECEMBER 2022**
|||**2022**||**2021**|
|---|---|---|---|---|
||**£**||**£**|**£**
**£**|
|INCOME|||||
|Donations and membership subscriptions||187,161||195,911|
|Gift aid||12,288||11,247|
|Legacies||2,891||-|
|Essex lottery||1,310||2,554|
|RSPCA reimbursements||22,128||23,481|
|Fundraising||26,504||26,909|
|Bank interest||2,361||2,402|
|Student fees|||-|120|
|||_______||_______|
|||254,643||262,624|
|EXPENDITURE|||||
|Wages and salaries|122,738|||126,967|
|Social security costs|4,288|||4,115|
|Pension costs|2,346|||1,774|
|Staff and volunteer uniforms|601|||1,041|
|Staff and volunteer food|1,116|||963|
|Vets and medical expenses|24,432|||28,363|
|Vet training and insurance|447|||1,151|
|Animal food and bedding|34,134|||21,279|
|Repairs, renewals and maintenance|3,395|||10,012|
|Rates and water|533|||4,768|
|Insurance|2,295|||1,987|
|Light and heat|17,006|||10,451|
|Cleaning|6,446|||5,296|
|Office equipment|4,582|||1,878|
|Printing, postage and stationery|3,389|||2,885|
|Telephone|2,704|||525|
|Ambulance running costs|2,848|||1,640|
|Travel|-|||275|
|Accountancy|1,140|||1,140|
|Merchandise for resale|9,818|||269|
|Bank and transaction charges|583|||409|
|Miscellaneous|12|||645|
||_______|||_______|
|||244,853||227,833|
|||_______||_______|
|**Net income for the year**||9,790||34,791|
|||_______||_______|
**7**