R•gl$tered ThUmr: 04660981 Ch4fity numb&r: 1098364 LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Llmited by Guarantee) GROUP TRUSTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1111 ACCrfLWA 2111112023 COMPANIES HOUSE A19
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UNCOLNSHIRE IPITEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Llmll•d by Guarnnto•) CONTENTS Page 1-25 Trnstees. Report IndewDdent Auditorn. Report on th• Flnan¢ial Stalem•nts Consolidatod Stol•menl of Flnancial A¢llvllios 26-30 31 Consolidated Balance Sho•t 32-33 Charllable company BalaTrc• Sh••t Consolidated Statem•nt of Cash Flows 34-3S Notes to the Financial SLitemwts 37-61
UNCOLNSHIRE IP4TEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Llmlk•d by GUte0 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present their annual repxt togettr With the audit fincial statements of the charitsble company for the 1 April 2022 to 31 March 2023. The Annual Report serves the purposes of a Trustees, report and a directors. rewi under company law. The Trustees confirm that the Annual Report and financial statements of the charitabk company CoMY with Ihe caJrrent statul¢xy requirements. the requirements of the charitable companys goveming document and the pro¥isws of the Statement of Recommended Practice {SORP) applicable to charitTres preparing their accounts in accordance wth the Financral Repo.ng Standard applicable in the UK and RepublK of Irdand {FRS1021 (effectNe 1 Januay 20191. Since the group and the chwitable comwy (lty 8$ smaN under Secti 383 of the Companies Act 26. Ihe Group Strategic Report required of medium and large companies der the Companies Act 2006 (Strategic Report and Directors. Report) Regulat9 2013 has teen omitted. Lincdnshire Integrated Voluntary Emergency Swmce ILNESI is Ihe charity that delivers an emergency response lo the peo8 of LincdnshI Nthen they are SLrflering a 999 medi1 emergerKy. The geography and infr8stru¢lure of greater Lincolnshire 8re8 creates chaInge$ for delivering a timely and skilled response to medi1 emergertues that redS suffering and saves lives. LIVES exists to help address these challenges. We bring people, skills. equipment knowle(Jge lo Fwle suffering 8 rnedal emergency in knncolnsh1. be they ill or suffering tr8umakn"¢ injuries. LIVES exists because our ¢(wnty is rur81, our intraslruclure is sparse. and yel our people suffer the same medical aryl traumalic emergencies every day as those Irving in cities or urban areas. We believe that no one in our County should suffer PCxer outcomes from a medical emergency just because they live or th far from the healthcare tsa"Itlies need. Last year, LIVES. emergency responders dedi&ed mcKe than 65,0 hws to supporting their Lincolnsh're communitres and atteftded 5,892 medical ernergenC. For more than 84.70k of incidents attended, our Community First Resp)nders arrived before the ambulance. 131 LIVES First ResderS cornpleted nalional recognised qualifications in lrfe•saving skills duriry the YEW. The Service is provid&J free at the point of need. to an>The in Lincoknshire. residenl or visitor. based on dinical need. Objectives and activitl¢s •. Pollcles and obiectfves Charities are required to demonstrate hcrw they wovwje a benefft to the publ. LIVES deivers benefit to the publ[¢ in Ihe relief ol injury or illness by facrlitating and deliver¥ rapKI response and treatment of Ihose suffering a medical emergency or traumat injury. This benefft is available to any member of the public in Lfftco1nshi and areas nearby vknetrw they are resi¢Jenls or visitors. and access to the service 1$ based solety on patient r*ed. The Trustees have cclnplied with their duty in aceorrjanee Vlith the Charitie5 Act aThJ the Charty Cunmission's guidance on publie benefrt wi exercising their and duties to ton5ider it n all aspects of thè companls activities. Page 1
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Compny Limited by Guarnnt••) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2023 ObJ•ctlves and xtlvltl•s {¢ontlnued) b. Vislon, mlssion and charitable alms Our vision is that no person shoukl suffer UnresSarilY as a result of their illness. injury or their njral location. Our mbsston is lo provide equalrty and excellence of care to any person suffers an emer9ency medical problem or in1YlIn knncolnshire. Our charitsue aims. as sel out in our MemOranm ofAssoa"alion are to: Provide immediate medical care to any person injured in any accident or invofved in any medical emergency in the aa of Lincolnshire. North Lin¢olnshire. North East Lincolnshire or any area reasonably c105e thereto Advance the principles of Pre-Hospital Emergency Care on a national basis: providin8 advice and guidance in all aspects of suth care,. including delivery of training and provision of approved emer8ency equiwent when QuIred to do so Obtain, collect and recer¥e money and funds that arise from the natKJnal furtherance of LIVES objerts c. Valuos Inte9rSty- Our strength comes from Vhjrking IcgettT and uphddiNJ shared values. We do the right thing. even when il's difficult. Community - This is Thre vft're from, v're in Ihrs together. We're al united arourKI 8 common purpose: lo 5UPkY)rt Ihe communib.es in we all fve. Excellence We strive to be Ihe test we can in do arKI to give all of our pèople an equ81 Opp¢unty to grow 11¢iSh. Page 2
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE - IA coMnY Umlted by Guornnlo0). . TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Obiectlves and act6vttks {contlnued) d. Stiatsglc ov•rview If an indiwdual SLffters a medical emergency in cMJr county. ¥ shthjd be equipped to protect their Safety arKI maximise positive medical OLrtcomes. Whatever il tskes. Il's the basis upon which LIVES was buim in the past and li will aw inforrn our plans for the fLrture. When Iation or geography makes it more drfrUl1 lo a¢$ emergency health¢are. we will be there to deltver pre-hospital emergency medicine excelkne, wtherever rfs needed. Our current stralegy was devew in 2020 ¥KI so this sear marks the mWw)t in its implementalion. Our five priority areas 8re- 1. Understand our impact We know we make a difference but measuring that 15 sometimes ¢fficult. We will improve tyjr data collection and adopt new measures to demonstrate the drffence V•È make. We wll Vrk Nbilh research partners to build an evidence base for the effectiveness of our emergency response aetiwty. We will use Ihis informati¢M to conts'nuousty improve the quality of care Ihat deliver to people in cHJr c4)mmunIt. 2. Grow our pr•s•nce We want every communty in Lirthnshire to have access to our emergen¢y reswnse. We will increase the number of LIVES reswnders in opefalK)n across Lincolnshire. th largeled recnjitment in areas Nthere there is less coverage. We wll invest in the skills of these SPOnde so they can meet the needs of their community. And will identsfy opportunities to use tyjr skills in dfflerent Wa to pecpk in Med81 need. 3. Focus on quallty We strive to excd at eveIn9 that we do. (kn is alvays based on ewdence and 5 on deliverirwj qualty Service and care - in our ¢linThl actNity. our training and the krrtwAedge that we provide. We inspire and encourage all our peop to be Ihe best Ihat Ihoy bE. at Iheir Cho level. 4. Sustain our growth financially We wll develop and consolidate income streams lh* SUPF#Nt Ihe charity to deliver ¢)ur aims. We will ensure that we have adequate reserves to %%Eather unpredictable arcumstances. And we will be transparent wth our supporters. customers and furKlers. so they are clear ¢)n how spend ts fvnds that they trust us viith. 5. Achieve the highest levèls of governance excellen Doing the Tight thing is IMptst to us. even vthen that is difficult. We 111 maintsin robust and St110d processes. in bolh dinical and chanty govemance. We wll ensure th8t we are ¢omplianl wlh 811 regulatory requirements and that are a model of best wacbce. in t)oth leading volunleer5 and delivering prehoswtsl emergency medicine. Page 3
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Llmited by Guarantso) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achhv•ments and perfommnce a. Achlevements of the charhabk group During 2022123 we have made progS5 in the devekynent of 818rea5 of activity across tt)e charity. _we are pleased to share these achievement5 wih Voluntary Response LIVES RespondeT5 are ordInY people. doing extrajrdinary things. Try often come to us wth little or no previous medical experience, just a willingness to arn lrfeTrsaving skills and gTve up some of their time to be there lo respond lo calls for help in their communty. Thelre trained and equipFed to deal wrth a range of serious and often life-threatenirg medKal incidents. We currenly have 241 Communty First Resp)nders. 21 med Responders and 18 responding at critical care level. All are volunteer5 give their time a1 skils freety Ihe benefft of olhers. This year LIVES Community First Responders made Ihemselves available to attend emergencies for more than 65.000 hours and attended 5,892 jobs. This is a reduction on previous JEars bLrt in no ¥fdy detracts from the very valuable contribution that every LIVES Responder makes to their community. We value the time that each volunteer conlributes aTrJ supp)rt Iheir decisiS atrt to best use thi$ lime. Community First Responders fuS on 'dtyn9 ts basts wdl. often being the first lo arrive on scene and deliver lifesaving interventions until more speualist resour arrive. Duritvj 2022123 Communty First Responders were first on scene at 84.P/o of all jobs they attende(l. This ts an irtrease on previous years although not suryjrising ecause Responders typ'calty Irve a1 tr mMunI11e$ in 1¢h resp)nd. We have conbnued our sustained trAJt planned groth of our vdunteer SpOnder workforce, with recruilment staggered to enswe Ihat every volunteer has the supp(Kt they need lo develop in the role. During this year we have continued lo hokl a watbng list of volunteers wanb.ng to join LtVES as Communtty First Responders and inv41ed 92 to attend 8 wruitsnent event to assess thar surtalylity as a LIVES Community First Responder th most subsequenlty offed pL4¢e5. Our intention is to grow the Community Fitsl Responder cohort in controlled and supported manner arnl V•E have a tsrget to recruit and retsin 1c new responders each year for the coming five years. The recruitment plan pfmiises the ree4uitrnent of responders in areas that are less well seNed al present. The same an of c1r011e4 wowth of meth resporKJets saw the recruitment of five new medics during 2022123. Medic responders are healthcare prOfeSsr11S V+ho are IcallY employed in the NHS or air ambulance roles and choose to volunteer for LWES alongsKle this. We curn11Y have 21 healthca professionals vdunleering as medic resp. a tevd broadty akin to the skillset of an ambulance paramedic. We differentiate betseen Ihe skllset of wAunteer medK reS[nderS aThJ our crilical care SpOnder$ deliver the very highest leve15 of prfrhospilal intervenlions. In 2022123 ¥ have 18 volunteer responders perfoming al critical care levd, delivering lifesav1r medical and Surgi1 interventions that give patients the very best opportunity to make it lo hospital and onto recovery. Ouring 2022123 this small but effectsve team attended 542 jobs. They undertook 15 surgical edUreS. 42 sedalions arwj administered 8 PTe•hospital gmergency anaeslheli¢s. They travelled lo hospital 4Mth Ihe patent on the attending amlnCe 91 times. or on 17.kn of all j¢)bs to ensure th the patient received the best ongo¥)g we. Medic 50 is the LIVES crilul cafe car that seNes Ihe communilies of east wast who are often the furthe51 from the hosprtal facilit5 that they need in 8n emergency. The coa5181 area is also a ¢hallenging area for recruiting medical stsff and LIVES Cfitical care responders often travel extended di5tsnces frc¥n their homes or places of work lo attend jobs in this area. Lwab"n9 8 critical care car and crew in the communty prowdes a mLYe timely and skilled response to those patients that need it the most. The car is crewed with a ¢tiCal care doctor critic81 Te paramedic urKlertaking ts¥ilight shrfts. 11 ¢arTies extended pabIlitieS beyond thal of a 5010 Page 4
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit•d by Guarantee) TRUSTEES. REPORT {CONTIWUED) FOR THE YEAR ENDED 31 MARCH 2023 Achievements and wfonnan¢e {¢ontlnued) critiC81 care resp)nder induding being able to deliver blood products and me¢harM¢al CPR. Medic 50 also provides an eduob.on platf¢ym to alltr•V those mell resw)nders a4ring lo deliver ¢rilic81 care to develop expenence and skills in an approprialety mentored enNironmenl. During 2022123 V• hove 13 volunteers crew the Medic 50 veh¢¢le, a bjrther four rn training. During 2022123 we have developed a new Serv Ihat enables a LIVES Critical Care Responder lo request blood be delivered to the seene for &Jministration to the most seriousty injured patients. Called C¢xle Crimson, the project is delivered in partnership vthh PathLinks and emergery service partners. The number of palienls who will need this are srnall, but this potentialty lrfevsawng intervenlion is a ValUae addition to our capabilities for those tieThI$ are often more than an I¥T from the hos1 re that Ihey need. We are ahead of schedule vth the wogramme to replace our estate of defibrillators and advCed life support moniéors With SMe-of-th&art unrts manLrfaclured by Zoll. The totsl cost of this programme is £750,CQO and 1$ funded by grants and donalions from communty groups for which we are immensely grateful. To date we have rolled out 118 AEDS to wr Community First Responders and 14 adv3n¢ed lrfe support monilors to our Critical Care Responders. The new defibrillators have a number of atlTrrantsges indudirMJ providing c&iching and feedback to the individual carrwng cyjt CPR. stsrKlardising defibrillator consumables across the charity. therefore reducing the need lo hcAd different manufactu($ supplies. Most importantly. all data relating to an incident is captured and stced electronicalty WiFi and able to be wewed. audited and provided to healthca professionals to guide fubjre treatment for the patient. Communlty Emergency Medicine Community emergency medicine is an emerging area of $nSe and LIVES is al the forefront of deliverfng innovab.ve response Models that meet the needs of Lincdn5hire. During 2023 we have inlegraled our CEMS enhanced medical team and the Falls Response ten into a o)Ikborative seThice wth 8 skilled Wofkforce to meet a wde range of patient need5. Unlike many of our other response team5, tt)e CEMS Clintians are not volunteets. theyre all paid medical professionals. They're emFrtJwered by LIVES to make a judgefnent call as to Ithich call-outs they attend. based on clinical need and the direct benefit to both the patient and the health service as a whole. They have access to Ambulance serv arKI GP systems that allow them access to InformalK to assess the patient's need, and lo make referrals to olher healllKare professionals. During 2022123 the CEMS ieam saw 4.483 patients vith 81.3% avoiding A&E. either Ihrough staying at home or beiTr3 referred for appropriate on¥Yafd re during this episode. CEMS parli18r largets complex palienls vkno may be able to be kept al home ihr0lh adv8nced diagnosbcs and treatments. however the will always be a proF4)rlion of patients that require admtssion to hosptsl. The Falls Response Partnership wa5 COllccrfnmi55ioned as a sepite by Lincdnshire County Councl and NHS Lincolnshire from April 2021 following a successful tsvo Far pilot. This skilled team of 14 experienced Responders ar 10 casual staff Work to a bespoke scope of practice indudiThJ the ability to provide pain relief. take an ECG anil SpalIst skills in the safe momng of [pIe. The team is mobilised in specialist 4x4 vehides that carry a range of equipment for $8fef moving of people irKluding lrfting cushions and hoists. During 2022123 1789 pab'ents We atteTrJed by the Falls Response team, and of these 65V• have remained al home followng their 999 call. This is an increase of 11Ya on the previous year in which 54VD of pats'ents remained at home. Further developments of the service are pned InLJIng increasing wound ckjsure skils and the ability lo refer to addttional referral pathways. Page 5
LWCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit•d by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 A¢hi•vem•nts and perfom)ance (continued) Ed(rtatk•n Education undwp'ns all of the ath"wlies that undertake at LIVES Iludi[v resporK4ing to eMergenCS and aring our skius IMth othets through our s¢lh>)ls proyranmes and ider commurmty e(ILKalion. Community First ResFonders undertake nationally recognised qualfficatN)n5 and ongoiftg teaming and need lo demonstrate that they have maintained their skills lo be pemitted lo respond to emergeneies. This year LIVES delivered 848 hours of formal leaming lo LIVES SPonder$. RespderS also meet in district groups on 8 monthty basis for training covering an ongoiThJ programme of skn"11s aplyowale for thr level of response. This -trpface leamrng is supplemented by the LIVES Acajemy online leaming plattomi fiich delivers theoretical and supportive training mo(lules. Re4x)nders undertwk I, online leamiNJ sessions a LIVES Academy last year. Although it implemented durin9 the pandemiq Onne leamin9 has remained a vital part of ¢)ur educab'on delivery. We a very gr8teful for the efforts thai evw LIVES Vonteer makes to tsr wing educatM)n and maintaining thr clinKal skills. LIVES Educatlon Limited The ddivery of edu¢abon and training to a wde fange of drents tsIde of LIVES is an irnwrtant income stream for the charity and in Apn'l 2022 LIVES Educalion Limite(J d9 fome(l as a vA)olly owned trading subsidiary. LIVES EdLtation provides first ald and ernergency m&YKine traTrning to indilu81$, tAJsinesses and industy across Lincolnshi and bey. Educati income is an important gr¢)vrth are8 for the charity and has increased by 22.9% compared to 2021r22 to £5S2.046 year. We forecast snnI grovrth in edUcatn income ovfjf the ¢Ing years. We deliver a broad range of healfvrdated qualifi¢alk$ on beh of three warthn9 bodie5. We have delivered the Qualsafe suite of pres.131 and ffirsl aid Courses since 2016, and in 2019 added Mentsl Health First Aid England courses to cwjr capabilities. rirj 2020, V began delivering The ATACC Group ran99 of high-fidelity pre-hospital courses are targeled at high-risk indus1 and rescue'leams incjuding fjre and rescue services. We a pleased lo have been granted 'direct claTh' stalus by QNUK in recognition of Ihe qualty of our deliver and administralion. Since LIVES announ plans f(x Project Lifesaver. the deveW)ent of a SFecialist edLtIOn centre. there has been signrfThnt excrtement ab¢xrt the opportunities that it proe5 for immersive training. LIVES Education has been awarded approved centre status for the Drfficull Airways. Prehospilal Trauma Lrfe Support IPHTLSI arKI Paediatric & Neonatal Dls1On-ba$ed Assessment IP&NDAI suite of couws. We have exclusive rights to deltver the &'ffrcult Air%Yay suite of Courses in Ihe East Midlands. West Midlat)ds and East of England. and are one of only centres in the UK currently atrAe to deliver the P&NDA courses. We anticipate these will provide significant opportunibes for growth in the ciffiing year. We have deloped a suite of Clini¢ and Mentryiry CPD moLluJes •NI are deliv8riry these lo ambulance servIs. We are an approved supplier for Health Educalion EThJland IHEE}. We have also Impro our website $0 heallh care profesonalS Can (threcuy purchase CPD Courses online. Yth this fun¢tion to be launched in surnrner 2023. In May 2023 we VEre reapwnled to National Frnme¥4t¥1t for the PrOviSK of Pre-Hospital Emergency Medicine IPHEM) Training and Asswaled Services and SupF#Yt Blue Lh1 Emergency Servtces. LIVES Education is one of only five providers apFrtinted to the framehrk and the onty provider able to deliver the full range of requtrements of the frame%KJrk. We are prd of our hi9hty professional cohort of delver engag1r. confidence-building. eonsislenly high quality trning to every leamer Ilw encourrter. Page 6
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE -"{A Company Limlted by Gu•rnnte•) - TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achlevem•nts and rfornIan (¢ontinu•d) Commun#y Education and Engagem•nt Every year there are arourK1 30,• oul of hospital ¢afdiac arrests across the UK. but sadly than 1 in 10 peOe suwe. For every minute defitmi11an is ddaypd. the charKe of survival falls by approximatety 10•h. {ResusCitalion CounrAI UK, 20151. In recent years there have been relalively Ntry few de4•pments in iMprorg Outcomes fN patients in cardiac arrest but the evidence base shows that improvements in eady recognition and m¢)re rapKJ response lo cardiac arrest wih CPR is most likety to make a rfferen. In nCnshire that means more bystanders vkno can recognise cardiac arrest and stsrt CPR. A population widety trained in CPR has the Wential to th)ut4e sumval rates. Ewdenee from other counlrles suggests that promdiro trainirrfJ in CPR to members of the publ has a signfficant impact and improves palient outcomes for those who suffer a cardiac arrest. Training in CPR aj how to use a defibrillator has been included in the school curriculum in S¢andin8vian ccMJntrtes such as Norway and Denm8rk for over 10 years and there has been a ste8dy improvement in palwl outcomes IGkal Resusutslion Alliance. 20181. Therefore. knowing how lo deliver safe and effectwe CPR is a basic skill that can save lives and one is already taught school-aged children in many parts of the ¥d. At LIVES we believe Ihat eNtry young person in Lincolnshire shtsjd have the oorth1ty to leam lrfesaviThJ skills before they leave school. In 2022123 V+E continued to offer the Op[rtunity of bystander CPR sessions lo every school in LInlshITe and delivered training arms5 t#)th primary and secondary schools. We have plans lo develop our Schods programme further the next tvh) years. We also know th Jeamin9 doesnl finish 7hen leaNt school. We ¢tinUe to wc¥ with cclnmunity groups. sports clubs. faith groups and Qlher organisations. as t11 as at comrnunity events to 9ive every person vh)0 lives in Lincolnshire the ¢Jpportunty lo leam lifesaving skills. An evaluation of earfier programmes found that 850h of those who look part in a community training session reFQrted that their confidere in performing CPR had improved followng the training. Furthemiore. 8% repted that Ihey had activety used Iheir CPR training. either in a medical emergency or to show others vthat do to. [ring the coming year wll be de¥ek¥MTr3 8 new community edu¢ion strategy to further our aims of increasing lrfe-saving skills within knncolnshye and making the county the safesl Pla to suffer a medical emergerw. Clinical Governance Consultancy LIVES is a CQGreg151ered organisation. That mean5 hm Proven expertise in designing arKI embedding a robust Clinical Govemance frame%%uk within cr 05 pye-hospital emergerry response services. Over the18sI three years LIVES has ueated a small income stream from sharing our knO¥edge of clinical govemance systems wilh businesses who need to be able to w0de assurance that they are operating a safe clinical system. We are deliberatdy grn9 Ihts income in a slow. c4)ntrolled fashh)ft. mindful of ensuring Ihal are working wth clients who share our commthent to ddiverir¥J quality care to pabenls. Fundraising Community fundraising has retumed Io [Qminere this star follrming a ¢halleThJiThJ few years due to the pandemic. However. we are aware Ihat are also suffering a cost of Imng crisis lch V•?11 affect the donations Ihat suppgrters fed able to make lo the charity. Fundraising income has been challenging this year. wlh income reLed from the wevw)us year. ChJr fundraising volunteers are cruaal to the ddivery of IJraISIn9 acbvities provide sUPPOrt across a range of activthes the community such as semcirg our ¢olleclion boxes. talking to local schools and community grwps in order to raise the profile of the charity. and attending I81 Sho and events to support our stsnds. We are immensety grateful for thwr oryArKJ suprth and thankful for the contribution that they make. Page 7
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA company Limitod by Guranlw) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achievements and perfomiance (contlnu•d) Our business partnerships are aso important to us. As well as rawg vttal our business supporters raise our profile with their own employees bul also offer us the OPFQrtuntty to develop our neNvorks to include their eustomers and partners too. We extend our thanks lo all of Ihe businesses that have supported our work. either through fundraising events, donations of time or goods, or through the purchase of seNces from LIVES Education. Our partnership bbilh Ringrose Law exter$ over many ywrs and v vre delighted to th wth Ihem again ihis year lo deliver the Lincoln [ka9 Boat Fesbwdl 2023, %thich tK•th raised funds for LIVES and the profi ol the charity. attracted eXlIent media coverage and has buim the foundab.on for a bigger and ttter event in 2024. Regular giviThJ trtcome has c(mlin¢d lo be challenging wen ts limited opportunibes lo rg$18rt Ihis la¢e-Io-face fundraising. We wll be launching a LIVES Lottery in 20224 as an artemative to fegular giving. We ntinUe to see regular giwng as a fundamental income stream and are Very grateful to Ihose donors %%tho see fil to give us a small donation on an ongoing basis. Graftts and Twsts During 2022123 we have continued develop Ouf grants 8ThJ trusls programme although it was a challenging year th many funders IuSed on addfessing Ihe cost of living fxisis. We have identified grant funders Ntho have an interest in our work and are extremety grateful lo Ie have SuWled our charity this year. Grant and trust irKome reduced to £110,754, a decrease of 19.4% frTrn 2021r22. r sincere thanks go to the folk)w"ng orgwisatK)ns fty their gener(ws support during this year: - BNA CIO - Boslon BIG Ltxal - Boume United Charities - Deepings Business Club EG Foundation Health Education England - Hom¢asUe and Distri¢t Health wwj well"r Fund - HosFytsI Saturday Fmd - Laceby Solar Farn) Community Fund Len Pick Trust Louth United Charities Michael Cornish CharitatrAe Trust - NFU Mutual Agew Giving Spakling - NFU Mutual Agency Giving Fund Homcas - Re(1 Arrovo Trust - Rot*rt Wright Charity - Souter Charitable Trusl - S¢xJth Kesteven Community Fund - Sl James Place Charilable FourKJalion - Sutton St James United Charities . Tesco's Communty Grants Stheme (Grtyjnththsl - The Grocer's cttaritae Trust - The Hawkins Foundation - Wellan¢J Charitable Tnjst - Worth waffle1e F(ndan Page 8
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Comwy Llmlled by Guarant•el TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 IAARCH 2023 A¢hlov•m•nts arKI p•rforni•nc• {¢ontlnu•d} L¢ga¢i•s We are immensely graleful lo Ihose donors vtho have been generous enough to remember LIVES in trir will and very Ihankful for the conlrilxjlion that they make to our ongoin9 ¢haritstrAe work. Historically legacies have formed 8 very small irKome stream for the charity. Atthough have stsrted to see some groNth in Ihis income stream in recent years il remains a relatively small and unpredictsble contributor lo total income. Over the last three year5 we h8ve begun to promote LIVES as 8 polenbal ineficiary of legacy donations including prOdIng infomiats'on on ¢yJr website. This is a ne4Y area for the charity and we understand il will be many years before see ts tenefits of ADrk done knjay. b. Marketlng Sharing Ihe 5tw of our LIVES Sponder$ arba their activity 15 an imrxtanl part of raising the profile of LIVES across the county encouraging communits to supwl our Web$ite In 2022123 our website traff In¢Se by 34QA and onfine th)nations increased from the prewus year, wrth most of this inaSe e¢Jning diredy frcrfn our sttial media channels. we' eonlinuing lo work on the Wete and plan to launch our new LIVES EdutslNJn 7Aebsile in 5MMer 2023. Social media Sooal media remained a key focus of cyJr brand awareness and fundraing grovth through 2022123. Each social media channel- Faceb&Jk. Twitter. Instagram and Linkedln - has grown in both number of folbwers and engagement since the premws year. While focus1r on our organic growlh. we also launched a number of new initiab'ves to idenbfy and encourage new supporters. We also recognise that video content is IneasinglY needed to engage supporters on social media. Facebook Tw7tter In5tsgram nkedln 11.539 fc4kxtts 18.fi irKre8se 10.260 folk)wers 9.6% increase 1.763 f(AIov•WS 4.1 % increase 1,386 fcAkn%ers 35% increase In early March Me launched LIVES Education social me(Jia pages for F8cetM)ok. Titter and Linkedln which already has a ccrfnbined reach of 732. We predict that they Vlill grow exponentially in 2023r24. Media coverage is an importanl part of tdling the stories of LIVES and the Emergency ReSnderS that make difference in communities awss Lincdnshire. This year have rewved extensive radio and television coverage ol LIVES stories indLKling BBC Look Nth. ITV Calendar and BBC RadK) Lincolnshire on multiple occasions. We had the pleasure of h8ng a sit-dovm intervthv BBC Radio LiAn$ife Breakfast hosl Sean Dunderdale. telling us hthv a LIVES Emergercy Responder saved his life. We've also had the opportunty to collaborate with funders in creating some excellent de0 content including a video Moy Park. contributed significantly lo r defibri118lor rolbut. LIVES were shoruisled I Charitable Business of the Year 8t Ihe Lincolnshire Business Excel Awards and our Emergency Responders won Community Grtyjp of the Year at the P)51on Hero Awprds. Page 9
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit•d by Gurantt) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achl•v•m•nts and wrforman¢e (¢ontlnu•d) . Data, Information & IT .The use of technology.has become.increasiThJly important lo all aspects of LIVES actiwty, from the delivery.of educ8tton programmes. the use of equrpmenl for diagnoslics and treatrTrenl of patients in the field. to the maintenance of patient records and communicatK)ns LIVES members. During 2022123 we have progressed the implemenlalion of our infMation sM$ Ftre¢t lo develop a charity- de information rewting plalfom. We have implemenled Ihe first phase of Responder Central. o CRM system based on the MIO$0ft 365 DamI¢S ¢4atfom th81 wovides responders bmth up to dale information on education reqU1ments 8nd complE8nce. Phase of Ihis de¥ek)pment is planned for implementstKJn during 2023124 and wll include actswty. availability rewrting, and competency dashboards. Alongside this there has teen Signifnt development of P0rBI dashboards lo provide management Infomiats"on 8cr05s the charity. Fubjre plans indude the development of a 0MS 365 database for supporter nfomation, explorafion of technolo9y solub.ons for the dispatth of LWES responders. an electr1¢ p8fjenl care record system thai w1 be accessible from a mObe devi. Page 10
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limlt•d by Guarnnte•) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Achiev•m•nts and p•rform•nce (continued) d. Prtn•rs & Stake1Id•VS Partnership is key to LIVES delivery of service5 to the communilies that Y serve. We have a number of partners in delivering both an emergency response arKJ skills lo (iur communibes. as VRII as in advancin9 the cause ol prethosptsl emergency medicine nalionally. LIVES w)rks in close partrrship Iwlh East Midlands AmbuLArte SeNce NHS Twsl IEMASI and this partnership is key lo the deployment of LIVES siderS to medi1 emergencies across the nty. LIVES responds lo patients at tt)e inwtstion of EMAS 8nd vdunleers are depkjyed by a dedicated team of dispatchers wlhin the EMAS control room. cooperab.on behveen EMAS crew5 and LIVES teams on the front line wlh patients is overwhelmingly positive and contribLrtes to improved exper1er£ a1 outcomes for patients. The relationship bettn the or9anisations is govemed by a seNce level a3reemenl tch was renewed in 2020 for further thrypar terni. 1¢ is under negotiation in 202W24 both parties KMitted lo the continuation of the partnership. LIVES has worked in fornial partnership wilh Lincc4nshire Fire and Rescue (LFRI since the start of the Community First Responder S¢heme in 1Wa trt has cwrated al s¢ene ol incKlents since our inception in 1970. LFR vcAunteer fi fighters are trained as c(Hesponders and attend med1 emergencies in their communities under the training arKI clinical govemance Structu provided by LIVES. These co-responders make 8 significant conlribution both lo the Charty an¢J to their Communitw and %%e thank Ihem for their dedication and commrtment. During 2021 we have begun deliverirrfJ medThl trauma training lo LFR fi fighters across Lincolnshire lo ensure that they have the skills and confidence they need to respond lo the medical needs of patients at incidents they attend. This has led to further opportunities for partnership vrt>rking including the development of a rthj traffic tollis)n course for LIVES responders that iitegrate5 With an LFR drill night for teams to have the opportunity to th togett, and opportunities to collaborate in delivering fire safety checks for wjlnerabk residents. LIVES also works in pathership th all NHS ¢yganisalions in Lincolnshi and operales as part of the Integrated Care System. We have worked in partnership th many NHS organisalions and providers over our history bjt Ihe development of the ICS and our Community Emergency Medicine services provide OprtUrlIeS for wder collaborab"on. We k)ok forward to devekw'ng these partnerships fvrther in the coming years. We have continued to develop our relationship the Universty of Lincoln over Ihe past year. The first horI of students of ihe post graduate certificate in pTe-IK)spilal critKal care that was co4evel¢ped by both pathers began the wogramme in 2023. LIVES Medic Responders are Ffoud to lecture on this programme abong5ide Universty of Lincoln colleagues. We've also wekomed students from across the Medi1 sch( and the School of Health and Care to placements with LIVES semces. aTrJ look forvrard to Collaborating on research lo further the development of p-hO$l emergww me(ticine. Flnan¢ial rnvi•w a. Going Concern Trustees have remewtd the fortt8s1s and are of the wew Ihat the charity is a going concem and, although not fully compliant with the reserves policy. Trustees bdieve the charity has adequate reserves to sustain charitable activitiès shouhj there be an unexFeCted decrease in income or increase in actity. The charity has mUltie diverse income streams and sulficnt cash to meet its liabilits as they arise. Tt risks are mitigated by our diverse income sources, vthich include fundraising and donations. grants and trusts. income derived from commercial sales and contracted income from seMces prowded to Ihe NHS. Page11
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Limitod by Gvarantetr) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 b. Reserves pollcy The tot81 consol#lated funds as 8t 31st March 2023 are £1.713.25 {2021r22'. £1.636.9671 ofwhich £426.576 are restricted and not available fof general purpose. The reseNes hekl as at 31st Mèreh 2023 e £541,316 (2021122". £729.101) Trustees fern the serveS poltcy dwing 2019120. n recogniiion of growth of the charity and changes in both incane and risk profile. The chaTWs poly 15 to hold six months of non-commis5K•ned service costs and a provision for covering the sts ol wnding up the chanty rf new income sc¥Jr¢es had not been found al that time. This 11 equate to £900,WO of unrestricted reserves and wll. in the vtew of Tnjstees. PfOVKle a seeuie financial footing for LIVES to protect aganst ary swficant reduction in its nornial £ome. or any signifficanl unforeseen expenditures. The charity does not yet hokl the required reserves to be compliant wfjlh this poIY. The policy will be rftvied again in 2023124 to reflect the continued growlh of the charity. Page 12
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limited by Gu•rant••) . TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 c. Income & expendlture Financial sustainability is a key strategic objective for the chartty. We can only deliver care lo patients. edUcan to our own resF<)nders and lo communrfs. and an for fvIU growth il our irwme is secure and understsnd and contr(A our costs. Historically LIVES relief1 on o)mmunity fundraising to gener8te income lo supwt the delivery of charitable activtty. Fof the last six years our strategy has been to diversrfy our wKome streams. develop rtew sources of fvnding and mitigate the risks a55cKiated lIh ino)me generatn. Income Total inccne for the year was £3.735million. compar&a wrth £3.676millK)n in 2021r22 whh represents an increase of 1.62%. This is the fifth ConSetive ar of InCe gro¥Ah lor the charity aTrJ is aligned with our strategic aim of ensurin9 that LIVES is financialty sustainae. Income generaied through promgon of Emergery Reskwise an¢J knmunty Effler9e MedKine serviGes to NHS organisalions accounts for 64.6% of all ince. a Ight increase from 64.vh in the 2021122. Income frcrfn Community Engagement prov•Jes 20.ph of inrnme. wease from 18.1Vth in the prewous year. Community Engagement includes income sale of defibrillators and olher equipment. educatwjn sales and clinical governance consullarKy. Education irorne has ¢(linued lo grv to £483.010 an IraSe of 22.. This is an important incoffle stream and one that we forecast %ill continue lo grow as v develop new training offers and move towards our new Education Centre. Sale of gOts income dedined by 68.6% reflects a retum to expected income levels followng a large. one-off transaction in the p0$ year. Fundraising income continues lo be challenging for our SM fundraisN)g team. Don8titY)s and legacies represented 13.5% of all incc4ne at £540.173. H¢yever fundraising income lexcludirKJ legacies} decreased lo £434,3 - a decrease d 2.VA frun £443.996 2021r22. Grant income for also decreased to £110.754. a decrease of 19.4%. Expendituro Total expenditure was £3.650millK)n. an inease of 5.4% from £3.462millK)n in 2021122 whh was anltcipaled. The grovAh in expenditure is largely due io the inveslment in develcpment of the educatth income stre8m as the charity increases capacity lo deliver further training. Ongoing work to mitigate costs and ensure approwiale expenditure continues across the charity. Costs have been predictable Ihrou9h 2022123 Nmth In¢8$e$ in exFndi¢ure directy related to increases in pacity and capability. Whilst cosl wntrol is important to prudent management of the charity, it sIUld be noted that the quality of care delivered to patients is central lo deosion-makiry. The cost of fundraisirKJ InCaSed by 22.6% and relum on fthjraising &tiVTbes dec¥eased from 138% in 2021122 to 620A in 2022123. The total cost of charitsWe acliwties CreaSed ty lo. IVer tr#s is offsel by an overall increase of 19.7Vo in related Inrne. The greatest proporti of expenditu is attribulable to Commurty Emergency Medicine al 48.5%, hoh%*ver this 81s0 represents the greatest PrortiOn of income at 54.1%. Page 13
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERMCE IA Company Limitod by Guarantee) TRUSTEES. REPORT ICONTINVED FOR THE YEAR ENDED 31 MARCH 2023 d. Materlal Investments pollcy Ond perlomwnc¢ Trustees are pemiffted by the Ch8fitls Memorandum and of Assoek8tion to in¥tst LIVES monies not immedialdy required for it5 own purpose in sh investments. securities or property as may be thought fit. Trustees consider it appropriate to hold reserves in a CLxnbination of ¢xh and bal8n¢ed risk investrneni funds. Investments sh¢Md an in-jtar decr&ise of 2.8•h and were alUed at £301,782 as at 31sl Mareh 2023 The LIVES investment 1Y bs: al Gén•ral objectiv•$ The investments must be manad in swh a Y as to fulfil Charity C(xnmission requrements to obtain a reasonable retum on those investments wthoLrt eXS1¥ risk lo the Ca1. b) Capltal groth and In¢om• requlrem•nts The investments need only lo pyovide ¢apitsl grchvth,. ttrwe is no wiremenl for them to generate Iorne. cl Acceptsbl• risk A "moderate" approach is lo be adopted in m8n•3emenl of the charitys assets. Further definitKsn of this can be found in the JCH Investsment Management ¢JixumenL -Attrlu(1e to Risk.. dl Fun¢tlon$ d•l•ged to th• Trust¢e$' 4•nt linvestm•nt manager The inveslments are lo be managed on an basis within Ihe bounds of the deckred acceptable risk. •) Ethi¢aJ r¢$lr5¢tions The inveslmenls must svoid areas that may ¢onflioa ryth the overnll aims of LIVES erever possib, taking into acnI the large di¥ersifKation of undety'ng 7Mthin the Inveslment Porffolio. Page 14
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Limiled by Gu8rant••) TRUSTEES. REPORT {CONTINVEDI FOR THE YEAR ENDED 31 MARCH 2023 e. Fundralsln9 approach LIVES takes a responsible approach to fiJndrai5ing aTrJ ts boih grateful and respectful towards all support or donate to our charity. We ld ourselves to hoh standar(ts and ensure that Y meet or exceed the requiremenls of the fundraising regUtionS. FuTrJraising actmlies are predominanlty carried out at public events and venues. 51alic collecthjn tins or through unsolicited donatws. LIVES prewousty employed the serwces of professional fundraisers to undertake the Tecruitmenl ol regular donors to the Frien¢Js of LIVES programme. However. actiwty %fdS suspetNJed from March 2020 in response lo the p8ndemi¢ lockdovm and has rnt Jpl $ed. The charity wvrk$ ckjsely wtlh its fundraising pathers to ensure that best practice is aK¥ays adhered lo. LIVES has voluntarily registered the Fundrarsiffj Regul8tt and is a member of the Institute of Fundraising. Our employed fundraiwng team regularty undert8ke training oprtunleS through the Institute to ensure they Main current Yth best PTactKe arnj guidelines. Fundraising promise LIVES is committed to our 'FundraisiNJ Prcmi8e' lo cxjr dorK)ts and supporters. We lake protection of the personal dats of all our supporters and donors extremely sefiously and regul8rty monit¢x and review our fundraising pohcies and procedures to ensure we deli¥er'best prackn. tmthin the sector. We will never share your data with any other organision for marketin8 purposes We aaYS aim to send you a personal thank you for your donation We only send marketing wmmunications to those who have explicit given u5 ¢onsent to doso We promise to provide information about our work so you can see how your money is belng spent 3nd the difference you're makin8. To do thi5 though. we need your permission to send vou marketing communications If you tell us that you don'l want U5 to contact you in a particular way, we won't If you sign up to give us a regular monthly grft by direct debit. we won't ask you to increase that monihly gift for at least a year We work to best practice, and will take appropriate action promptty if we fail to meet our standards StnKtur•i governanc• and managem•nl Gov•rnanc• StrUCr0 Lincolnshire Integraled Voluntary Emergency SWI is a charital)le company limited by gLtarantee. incorporated on 27 February 2W3 and registered as a charity on 4 Juty 2CK)3. The company was established under a Memor8ndum of Associ3tKJn, whKh e$ls1d Ihe objects ar p)wers of the charitae company and is govemed under its Arbcles of Ass¢¢iation. A special $01U.0n was passed al the Annual General Meeting held in Octobef 2019 to adopt updated Arbcles in line %Mth the current recommendatsons of the Charity Commission. In the event of the company t¢J"ng vAJund up. meMS are requffed to contribthe an amount not exceeding £10. Page 15
UNCOLNSHIRE INTEGRATED VOLUMTARY EMERGENCY SERMCE
(A C
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERMCE . IA Company Limiiod by Guarante61 TRUSTEES. REPORT ICONTINVED) FOR THE YEAR ENDED 31 MARCH 2023 StruGtyrg, gov•man¢g and managerngnt l¢ontinu•d) c. Decision4naking Struclur• The Board delegates respbility lo committees in the areas of Clinical GovemarKe. Finance & Perfomiance, People & Organisation arKI Risk Management in Ofder to strerW)en the goveman¢e structure of LIVES, ensure infomied effecb've decision making and mitigate risk. The ddegaled powers a set out in the Scheme of Oelegalion. These committees are tasked 1h rwewng. montloring and evaluating key areas of the organisation and its aclivilies and making prowsats or recommendations lo the &Jard based on Iheir findings. Membership of the committees is drawn from Ihe Board and LIVES sen#y leadership and management teams. From 2020. a membef of the LIVES Advisw Group has also jtyned exh ccmmittee to prov¥Jer a memberfs perspective. All committees operate N¥ilhin lems of reference approved by the Board. There is a robust ch'nica govemance frame%wJrk pl Within LIVES to enswe a consistent quality of delivery lor all clinical aspecls of the charity. LIVES is registered 1th the Care Quality Commission. ¥thich regulates the quality of clini1 services delivered. The Learning from Events Review Group rev the learning from incidents and excellence and wovides feedbxk and advice lo the ClinKal Governare committee. A Medicines & Equipment Working Group revievS the suitabilty of all dinical equwent aTrJ medicines proposed or in use and makes recommendations lo the Clinical Govemance commrttee. The Fin8nce & Perfomance commite ensures cthe financial monitoftng and effective budgeting in LIVES. within tems of reference approved by the P•)ard. This committee 81so scrutini5es perfomi8nce data from 8cross the charity and is responsible f¢y contract mffiitoriry and delivery. There are robust internal systems within LIVES lo ensure appfopriale aulhorisation of all large financial transaclions and projects and to guard against fraud. People are fund8mentsl lo Ihe SCesS of LIVES. The People & OrganisaiK)n commiltee monitors recwitrnent, retention and development of both volunteers and employees. educalion programme$ delivery. wellbeing services and iniliath"ves. and oversee5 the annual volunteer and stsff suNeys and aclion pl•s. LIVES is 8ware that il faces a number of significant risks in the ¢Jelivery of its ath"wlies and tskes active steps to evaluate and mitHJate these risks. These rFsks are monitored thrOh the Risk Management eommittee and an organisational risk register is Maintawd with risks Stratified and rewlarly revMved based on their risk rating. Page 17
UNCOLNSHIRE INTEGRATED VOLUNTARY EIAERGENCY SERVICE {A Company Llmlled by Guarnrte8) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Structur• gov•rnance arKI managem•nt (contlnued) d. Management Slrnctyrn The LIVES organisation is supported.by a headquarters team of 36 people. The headquarters staff. provide leadership and support seNces to ensure that the organisalion is managed safety, complies with all regulation5. generates sufficient income lo operate sustainatty. and that vcAunteers are supported in education. development and provision of equipmenL The organisation is led by a Chief Execubve VK)rks alongSKJe Ihe MedTrcal Director and Leadership team and rew)rts direcuy lo Ihe Bo8r¢J of Trustees. Lring 2023 and 2024 a rthy directorate struclure will be established to ensure effective senior leadership and is in sIxse lo gro in the scakn and ccmpkxity of the charity. The Me(lical Dyector 15 reSWtsib for dinKal Sd$ and 9oNEmance across all din11 aclivity of the Charty. They hdd a number ol lesFfvtsl"lrttes including the lead for safeguarding, and the charitls Caldicott Guardian. The Imgstsnding Medical Th'rector retired in Apn"1 2023 and a successful recruitrnent has been undertaken lo replace him. We wsh Dr Simon Topham a very happy retirement thank him for his exemplary work as Medical I"re¢lor. The Head of Oper81ions is responsible for the qualrty arKI eflecliveness of all activity detivered by LIVES. This includes the actmty of volunteer Emergency Re5poThJers. Community Emergency Medicine, the delivery of education. provision of equipment and of dinical 9)Vemare con5Utlancy lo clnls. In April 2023 Ihis role was remewed and retitled as Director of Operations in recognition of the growth in re4)onsibilities In February 2023 LIVES recnjiled to the new role of Director of Relationship5 wtho is responsible for 811 income generation and marketing activity aeross both fundraising arKI eommercial income 5tre8ms. The He8d of Fundraising & Communication5 role has been disestablished at this time 1th spOnSibl11t1es transferred to the Directof or other team memters a5 appropriate. The Head of Sales is respY)nsle for the Qevelopment of commercial activities as a source of income. This is predominanuy through the sale of training, clinical govemance services and equipment to corporate. community and public sector clbents. This function continues to grow and prowde a sustainable income stream for the charity. The Head of Finance & Performance is resnSie for enwring the effective financkgl management of the organisation. This indiwdual is also responsib for producl)n of management and performance information r05s ihe tharity. . Key Management Rofflun•ratlon All directors give their lime freety arKI directcK remuneration w) thé Details of directors, expenses and rdated paty transacb.ons are discl(tsed in rleS 12 aTrJ 30 to the acctyffits. The pay of Senior staff is ree1y annualty aTrJ rth)mally increased in accordance with the pay award made lo all employees. In view of the nabjre of the charity, the directors benchmark agamst pay thls in other charitable organisaiions of a similar srze and other healtreledu¢atron organisations. Page 18
UNCOLNSHIRE IPITEGRATED VOLUNTARY EMERGENCY SERVICE (A Company limited by Guarnntse) TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 StruGtur•. govem•nc• and managem•nl (¢ontinufjdl l. Approxh to Rlsk Managemont LIVES operales in an enwronment Nhith inherent risks both to the charity and in the delivery of ils core charitable activities. The ch8rity tak&s proaclive steps to evaluate and miligate these risks. This process is monilored through the Risk Management commrltee Ytho meel quarterly. LIVES management processes allow for both tottomryup arKI topdovm risks to be identified, WeMed, managed and mitigated. The objective is to quanbfy risk as &curatety as p05sibie antj assess potential impact on strategic objeclives. This in tum allows IN the proper prmyitisats'on of investsnent dec1s)nS and future operational ath"vity. In 2022 the investment induded the dwoyment of a Leaming from Events Sjsiem to simplify and streamline the Capture, invests'gation. management and disseminalion of mirj from identS that occur across the org8nisab"on. The risk register records all risks which e separat&J into I(r domains - Strateg, OperatKJnal. Financial and Compliance - to ensure that the 8oard is aTr4vays lully informed of the overall risk ptUre. rt's management and mitigations. All risks are reviewed and managed at an appropriate level by Risk Management Committee. and all significant risks are reported and reMd at each Board meeting t)ere management arKI miti'gation measures are discussed and agreed. During 2023r24 a rebryew of the struthire of the risk register be undertaken to further streamline the risk m8nagement process. A separate dinical risk register has been developed in recognItOn of the addilion81 risks faced by the Char due the nature of its activity. This regisler is rewej by the Clinical G0vemar committee, and an update is provKled to the Risk Management c(¥nmittee have overal o*nerthip. The charity is also aware that the development of Project Ltlesaver and the plan to build a new LIVES Educalion Centre will expose the charity lo risks that are new and wevioLJsty unconsNYered. Early mitigations include the appointment of specialist project managers to deliver the Project vrfthin a defined govemance fraMevE and Ihe development ol a prciecl-specthc risk r44ster. Key risks faced by the organisation are categorised a$: 8reakdown of relationships with key Operatio partners induding East MidlaThls Ambulance Service, Lincolnshire Fire and Rescue, or with NHS nC01r(sh1re and the Integrated Care Board making it dtfficult for LIVES to deliver services A redu¢tion in income through the loss of NHS fundin& decline in fundraisin& or a sustained failure in one or more income streans Risks asso¢iated with the ddNery of clinical services including risks associated with education. clinical compliance and the management of equipment and medicines A redurtion in operational capacity due to a 5i8nificant reduction in volunteer membership or staffing.. or risks associated with the unplanned growth of activity or membership Threats to the health and safety of volunteers and staff throu8h the predominarKe of lone working CompetitNe threats from other clinical service. CFR schemes or similar and from commercial seNices. These risks as I11 as olher risks Identi by the continue to be moiNtl arKI mth9ated agairtsl. both in terms of likelihocrfj of these sitsJ8iK)ns occurring 8ThJ the impact on LEs rf Ihey were to happen. Page 19
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE {A Comp•ny Umitod by Gu•rant•fr) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Structure. gov¢m•nc• and manag•m•nt (¢ontinu•d) Health & S•f•ty The chrty is committed to prornoting a positrve safety culture that is in lir wth ils Health & Safety pojicy. Health & Safety 15 the day-tLxlay restwsibility of the Heamh & Safety manager, and incidenls.are ¢8plured through the Learning from Events system. Health & Safety is overseen by Ihe Risk Management committee. Promding supwt for the leIng of all emplosees arKI volunteers is an imwtant prirtiple of heath and safety al LIVES. AI LIVES people, both em 0eS and vdunteers have aesS to a suite of Tesources lo support their heallh and wellbw"ng. includiTrJ an ernOyee assistarrE prowme. LIVES has adopl&J Ihe McQueen Charter as a framework for wdlbeir¥J management across the charity. Safeguardl LIVES Safeguarding polKies aim lo ensure ihal no act of offli on the part of the charity or an employee puts a child or vulnerable adutt at risk. Afi volunteers. employEes arKI trustees urmjertake safeguarding training in line ith the Intercollegiate Document that sets out roles and competencies for healthcare slaff. Regulatory Bo"di•s LIVES is subjecl to regulation by the Care Quality Commission. Chanty Commission. Companies House. Information COMMISOr arKI Ihe FuTrJraising Regulator. There have been no ¢oncEms raised by any gulatory body during Ihis year. Equal Opportuniues LIVES are committed to ensuring equal OpportrtIeS. faimess aThJ dignty in the *DrkpLace. aTrJ lo eliminating discriminat of all kinds. g. Trust••s' indemniti•5 Qualifying third pafty promsons made by the Ch are in force for the benefft of the Tw5tees. Page 20
LINCOLNSHIRE IKfEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limibd by Gu•r•nto•> - . TRIJSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Plans for fulure perlods LIVES is 8 forward-thinkin9 organisation. grwrnled in ow LKoln5hire communities and afraYS looking for new ways to improve oulcomes for people NK> live, w)rk in arKI vi5f( these communities. LIVES is a150 OUard- looking. committed to advancing the cause of pre-hosWI emergency medicine. nol only for the benefit of our peOe bul for th¢)se besvrKI our cOty bders. OUT first priority is alvmys the continuity of our core emergency resp¢)nse to those pabents need us most in our large fural county. We are therefore delted lo share our futu plans for the ¢¢yning years. Pro5o¢t Lilesav¢r- a spKialist education centre for prtrhospltal emergency medlcln• Project Lrfesaver is LIVES plan lo develop 8 purFh)se-buill facility to promde LIVES responders and others workiTr3 and volunteering in wfrhosytal emergency medKine V•ilh the very best immersive farjlilies lo train in. LIVES has entered agreement to acquire the lease on a site at the Lincolnshire ShogrourKI. a prime central location with excellent presence and accessible from ¢xtside ot Lincolnshire. Planning penI$s1On for the development was granted in March 2023. Over the last fyvo years the business case has been devew and a Project team appornted to develop the building specification. The budgeted cost for the develoF¥nent is £10.2m and it is antscipated that a combination of lendin9, grant funding and lease finKe ill be used to finw the devdopment. Con51ruction is pned to commence during 2024. Technolo9y and innovation a key to Ihe development of the lI(n9 inleractNe and Immersive leaming spaces through(xrt the ntre lo provide alIStiC and lestir¥J training stluaticffts whilst keeping learners safe. A collaboration of lechnoky3y p8thers has teen identifjed that believe fjll be 8ble lo wcrtk IcJether to deliver the industy-leading aMing experiences that seek to deliver. Project Lrfesaver wll not onty prowts eXCelnI flIrtIeS for LIVES re5F$ to train in. bul will also create new opportunilies for income generation and will contribute to the lorKJ-ierm viakn.lity and resilience of the charity. The onnouncemenl of the plans for the Educab"on Centre have already led to a number ol opportunities for partnership ahead of the development Winning. The building wll also hcmjse an operational base for LIVES elinal teams to operate from. arKI offices for charity staff. The current facility in Homcaslle tyll be retained as an opwational base for southem and eastem crews. 8ThJ to provide resilience for operations. Voluntary Response LIVES emergency responders are at the heart of our charity and our plans for the next three years are focused supporbng the gr0h and devdopment of this seThiee and the irKliMdu81s deliver it. The planne¢J review of operatsonal and supwt structures that underpn the delNery of eommuThty emergency response is undeThvay and wll be concluded in 2U2J. The aim is to ensure a robust and IXIble structure tor Voluntary Recruitment that supports responders to deliver excdlenl care lo patients. Recruitment of Communty First Respondefs remains strong and we rAan to recruit 100 CFRS each year 7Mth recruitment tsrgeled to meet the edS of the communities. Recruitsnenl of Medic Re5pondws also MaInS strong. wlh more applicants for volunteer places than are aL4e to support. The development of the Post Graduate Certs"ficale in Pre-Hosiytsl Critical ca alongside the University of Lincoln prOdeS an academic underpinning for the ski115 of these indiwdua15 and have aspirations to create furlher academic pathways. We will wntinue the ongoing programme lo deF4oy technob3y to reSpoleT5 that makes il easier for them lo acquire skilb, te safety deployed 8nd keep in louth Vith the charity arKI each other. We are investigating options for an elecIrCle patient care report foffli to caplure patient data and intervenbons al scene. We are also investigaling the option5 for appbased dwalth technology lo motilise LIVES responders, and to track their avadability and safety. Page21
UNCOLNSHIRE INTEGRATED VOLupifARY EMERGENCY SERVICE (A Company Limil•d by Guarante•) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Plans for future perlods (¢onlinuedl Education We will continue to develop c4Jr education offering to our resFonders and lo the wider business and cOrpate communty. This includes adding an immersive 'LIVES' stye to existing qualifications. and providing bespoke programmes Ihal meet the Specif needs of dients. We bMII also develop our trwning offef fcff hea1lhC indithg lurlher speciatist courses in all areas of w hospital emergency medione. continuing professional deVeent induding online and lace to face leaming. and Ihrough the development of the online LIVES Academy beaming platform. This includes working in partnership with others wth simillqr aims including Ihe Unr¥ersity of Lirwln 8rKI commercial parlners such as Zoll. Community Skllls At our CO are a ¢(mmunity-based charity thal is o)mmrtted to nrFoving the t¢0Me$ for peorAe in our mmunilies. During this year wll launch a n4¥ communty strategy that will prowde a coherent framework for au of the community education actM"b"es that deliver. Our Schools progfamme will be developed wth clear lesson plans and outcome5 al all key stsges, and opportunities for those an InteSt in healthcare to deveh)p fvther skills through fir51 aid dubs and a youth programme. We 8re explon.ng a partnership with &'shop Grossete5te Unwerrity lo prowde specialist education supwt lo underpin Ihis devewnent through a Krttrh9e Transfer Partnership. Ouf communty programme will launch a new level of volunteer responder that soty provides an initial response lo Gqrdiac arrests to deliver basic lrfe 5UPFMXI. Our aim is to re¢rurt a large number of these responders across the county so every person in LIrOInShire is never more than a c¢yJple of minutes away from a responder who Can be deployed to them in thi5 lifevthrealening siiuation. We will be seeking funding for this remsed comrnunty strategy to ensure that it can be deployed equitably across the County, and pa"CladY benefitirrfJ those communities are disadvantaged in health outcomes or access to emergency health seTvKes. COMMlty Emergency Medicine Community emergency medicine is an emerging aa of reSnSe and LIVES is at the forefront of delivering innovative response m¢>Jels that meet the needs of LirKdnshire. Duriry 2023 we have integrated our CEMS enhan¢ed medical team and Ihe Falls Response le into a collaborative servKe a skilled workforce to meet a wide range of patient needs. As the Integrate19 Care System devdops new mcKlels of care. LIVES is looknng lo how our skiNs can bo best used lo support the patients and the V•ider system. We are an1palIng an expansion in both the skills and the scale of the services Ihal are prowded, induding an extension of operating hours. We are also intending to increase our Capacity for siudenl placements in CEM, irKludmg the delivery of education lo support sludents. Res•ar¢h and Inf0MtIOn LIVES has a charitsble Objecti to advarte tre cause of pre4wtal care on a nal)nal basts. We Yffjnl lo Contribute to Ihe growng areas of research into tre ddivery of -hOsltal emergency medicine, a5 well as to res¢arch around human factors and margind gains in med"cAne, and lo Ihe develoFThenl of organisalion and volunleer leadership models. We have formed a small group of ResFmders have an inlerest in wthrtaking reSeah in the future. We WIN further develop our relationships Ntsith the UnNerssty of Lirwln identtfy opportunitses lo build link5 Wth other research partners. Ouring 2023 we V4ill present posters al a mirrimum ot tsKJ appropriate onference events. Page 22
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SER)ncE . IA Company Limitgd by.Gu•rnrrt••) .-.._ TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 R•feren¢• KI administra¢l¥e d•tsih of th• ¢harl¢abh comwy. its trust•es and advisers Truste•s Th(xMasin Nicholds. Chair lappoinled 1 October 2019) Andrew Wilson. Vice Chair {aplted 1 October 20191 Andrew Brooks. TNstee lapwnled 12 August 20221 Michael Ath"e, Trustee lappK)inled 20 Decefflber 2007. resyned 25 August 2022) Annamieke Fussey. Trustee lapwinted 12 August 2022) Hilary Gibb, Trustee {apwnted 19 Juty 20201 Sharon Moore. Tnjsiee lapwnted 12 August 2022. reswjned 20 July 20231 Jonathan Teer. Trustee lappoinled 1 Oclober 20191 rimothy Downing. Trustee {appointed 6 October 21XJ91 Directors. LtVES E¢knation Limited Chair Andrew Wilson Directors Hilary Gibb Nikki Cooke All of the above Tnjstees, we also the directcrfs of the charity for Ihe pwThe5 of company law. held office during the year untjer review. Company regislered number 04680981 Charity regSster¢d number 1098364 Reglstered offlce LIVES Headquarters. Unr( 5-8 &rch ¢t. Boston Road Industrial Es1. Homcasts. Lwicolnshire. LN9 6SB Key management p•rsonn•l Mrs N C)ke, Chief Executive Officer Dr S Topham, Medical Director ISIgned April 20231 Mr A BlackwoLxl, Diredor of Relationships (appointed Fet¥uary 2023. resigned 2 Cttober 20231 Mr C Cole. DI¢1¢( of Operatims Mrs S Gibson, Head of Finance Mrs K Ray*n¢xI, Head of Sale5 Mrs G Shaw. He&1 of Fundraising & C1>mmunt$ Iresvjned February 20231 Page 23
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limlt•d by Gu•r•nte• TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Indgp•nd•nt audttors Duncan & Toplis Audit Limited, 5 Resolution Close. Endeav(M Park, 8oslon. knncolnshire. PE21 T Bankws Nahvesl. 27 High Street, knneolnsfe. LN9 SX8 In¥tM•t AdVIr$ JCH Inv8Stment Management, l Henley Way. D(MldWI Ro&J. Lincojn. LN6 30R Slalem•nt of Trustees. responsibiliti•s The Trustees IvhK) are also Ihe direclors of the charitable c¢mpany for the purposes of company law) are responsible for preparin9 the Trustees. Report and ihe fin8nck81 statements in accordance with aFPliCab law and Uniled Kingdom A¢¢ounlir¥J Standards (United .gdoM Generally Accepied Accounting Practice}. Company law requires the Trustees lo prepare finaroal stslements for each financial . Un¢Jer company law, the Trustees musl not approve the financial ststements Un$5 they are satisfied Ihat they gNe a true and fair view of the slate of affairs of the Group and the Charilae company and of thwr 1r0M1ng resources and applTrcalion of resources. including their income and expendiiure. for thal pericrfj. In preparing these financid stslements, the Trustees are required lo: select suilable accouniing pxjlicies arKI then apply Ihem consistenty. observe the methods 8fKI wncitAes of the CharitEs SORP IFRS 1021: make judgements and 8c¢ounting estimates Ihat are 3$Onable and wdent,. state wh)ether apFAicable UK Actountirvj Standards IFRS 1021 have been foll0bl. subiecl lo any material dep8rtuS disdosed and ewained in the financial statements. prepa the financial statements on the g¢iNJ corKem basis unless il is inappropnate to presume that the Group wll Contin in business. The Trustees are SPOnsible keeping adequate 8ceounliNJ records that are sufficient to show KI explain the Group and the Charitable companls transactions and dis¢bse th aSonsts1e accuracy al any lime the financial position of the Group arKI the ch8ritstrAe MpaThy arKI enable them to ensure that the financial statements comply *th the Companies Act 2006. They a also responsible for safeguarding the assets of the Group and the Charitab wnpany aThJ herte tskiwJ reasonable steps for the Fmenlion and detection of fraud and other irregularities. Disclosur• of infornHtlon to auditors Each of the persons who Truskes at the time trms Twstees, ReFrtyI i8 ¥proved has confimied that: $0 far as that Trustee is aware. there is no relevant 8Lth infomati)n of vthich the charitable grwp's aLKlitors are unavrare. and that Trustee has taken all Ihe steps Ihat Ch1 to been as a Twstee in ordef to be aware of any relevant informati1 an(1 to estatlish that ts Charitab grujp's auditors are eware of that informattw. Page 24
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA C¢)mpany Lim•t•d by Guarant••) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Auditors The auditors. Dran & Toplrs Audil knmiled, have indicaled their ljIngnesS lo continue in Offe. The dgsignaled Trustees will propose a motion reappointing the auoilors al a meetirig ol the Trustees. Approved by order of the members of the trd of Trustees on 21 October 2023 and signed on tehalf by.. .Mrs Thomasln Nlcholds Chair of Trustees Page 25
UNCOLNSHIRe IIITEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit•d by Gu•rnTrt¢• INDEPENDENT AUDrroRS' REPORT TO THE TRUSTEES OF LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE Opinion We have alled the finala1 S&ements of Lincokn5hire Inlegraled Voluntary Emergency ServicE (the 'parenl charitable companVI and its subsidiaries (the 'group'l for the sear ended 31 March 2023 %thich comprise the ConsoINJaled Statement of FinanrAal Acliwlies. the Ststement of Financial Positton. Ihe Charitable company Staiemenl of Financial Posiiion, the ConsdKlated Statement of Cash FIovS and the relaled notes. including a summary of significant accounting tMYi¢ies. The financial pOrting framework thal has been applied in their preparation is applicabk law and Unifrd Kingdom kcwnting Standards. In¢llIng Financial Reporting Standard 102 'The Finanual Reporting Standard applicable in the UK and Repubh'c of Ireland. (United Kingdom Generally ACpIed Accounting Practice). In our opinion the financial statements: give a true and fair eW of the st of Ihe Group's and of Ihe parent Ltharitable 1p3$ affairs as al 31 March 2023 and of the Group's irmIng resources and applKation of resources. including its income and expeThJiture for the year then ended., have been property wepared in aCC(K(1 Ailh United Kingth)m Generaly Accepted Accounting Practice.. and have been prepared in accordance wilh the requyements of the ComleS Act 26 and the Charities Act2011. 8asis for oplnlon We conducted ¢)ur audit in accofdance wlh Internlon81 starards on Auditing IUKI IISAS IUKII and applicable law. Our SPOnSibl1111es under Ihose stand8rds are furlher described in the Auditors, responsibilities for the audit of Ihe financial slatements seclK>n of our rewrt. We a independent of the Group in accordance th the ethical requirements Ih8t are relevant to our 8udrf( of the financial stslemenls in the United lfjngdom, including the Financial Reporting Counul's Ethical Stsndard. and we have fUilled our other eth31 responsibilities in aOrdanCe these requirements. We believe thal Ihe audtl evKlence have obtaine(l is sufficient and appropriate lo provide a basis for our opini. Concluslons r•ling to golng Mn¢wn In auditing Ihe financial statements. we have coneluded that the Trustees. use of the gjing eoneem basis of accounting in the pparation of the finanual Statements is appropriate. 8ased on the work have perfomied. KIentifd any material uncertainties relating lo events or ¢on(Jib'ons that. individually or a)Ilectively. may cast significant doubt on the Group's or the parent charitable compan¥s ability lo continue 8s a 90in9 concem for a period of at least ts¥e months from Nthen the financial statements are aulhorised fc* issue. Our $K)nSIbl11tle$ and the Tesponsitmlilies of the Trustees Iwth respect to going concem are described in the relevant sections of this re[rt. Page 26
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE - IA C•mpany Limitsd by Gu•anlM) INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (CONTINUED} Othèr inforrn•tion The other infomation comprises the informon in the Annual ReF#Xt other than Ihe financial Statements and OUT Auditors. Report thereon. The Trustees are responsi1e for the other information contained thin ihe Annual Report. Ir opinion on the ffinanck?I slalements does cover the other inforMatn and. except to the extent otherwise explicty stated in our repcxt. v do not express any form of assurance conclusion theon. Our responsibilty 1$ to read the other infomatKx) and. in doing so. conSer whether the olher informatm is materialjy incongstent Ihe ffinancial slalements or our knovAedp obtained in the course of the audit, or otherwise 8ppears lo be malerialty mi5ststed. tl we Klentrfy such material inconsislen¢ies or apparent materi81 misstatements, are requI¢j to detem)ine vAther this gives rise lo a material misstatement in the financial ststements themsefves. If, based on the vth we have perf¢)med. we conclude that the is a material misstatemenl of Ihis olher infomiation. a requi&t0 rep(¥t that facL We have nolhirvJ to report in this regard. Oplnlon on other matters pr•xribed by the Companles Aet 21)06 In our opiniw, based on the undert&ken in the cowse of the audit the infomi81icffi giwi in the Trustees. ReFNt for the finanaal year for the finarrial stslements a prepared is consistent ith the financial statements. the Tfustees, Report has been prepared in accordance *ith apF4icable begal requirements. Matters on which we are required to report on by ex¢tption In the light of our knowledge and understandin9 of the ¢h8ritabJe company ils enwronmenl obtained In the course of the audit. we have not idenlffied material misstslemenls in the Tru5tees' Report. We have nothing lo report in pect of the f(Alowing matters in Telalion to compan Act 2c6 requffes us lo reF¥Jrt to you rf, in our opin. the parent tharitable company has not kepl adequate and sufficient wiunling records. or retums adequate for our audit have not been received from braheS Th)t V7siied by us: or the panI charitsble company finan¢i81 statements are not in agreement wilh the accounting records and retrjms,. or certain dI105us of Trustees, remuneration specrfted by law we not made; or we have not received all the infomialK)n and explanalions require for our altr, the Twstfjes were not entiiled to prepare the finarKial stslements in aCcOrdae with the small companies regime and take advantage of the small companies, exemptj'ons in preparing the Trustees. Report and from the requirement to prepare a Strategic ReporL Page 27
LWCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE Company Limll•d by Guaranto•) INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF LINCOLNSHIRE INTEGRATEO VOLUNTARY EMERGENCY SERVICE ICONTINUED) Responslbllith$ of trust••s AS explained more fulty in the Trustees. Re$p(msknlrtw StstemenL fv Tnlee$ {vtho ar& also the directors of the charitable company for the purSe$ of company L4wl are responsibk for the preparation of the financial statements arKI f¢y bng satisfied that they give a true aThJ fair ew. and for su¢h intemal as the Trustees detemiine is necessary to enable the preparati of financial statements that are free from material misststement. wthether due to fraud or error. In preparin9 the finanaal slalements. the Trustees are re¥nble for assessing the GTOUP'S and the parent charitae compan¥s ability to continue as a going Ccern. disclosing. os applicab. matters related to going concem and using the going ¢oncem basis of accounting unless Trustees either intend to liquidate the Group or the went charitsbte company or to cease operations, or have tm) realssti¢ attemativg bul to do so. Page 28
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company iimit¢d by Guarant¢•l INDEPENOENT AUDITORS. REPORT TO THE TRUSTEES OF LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (CONTINUED) Auditors. rosponslbiliti95 for the audlt of the Ilnancial statements Our objectives are to obtain reasonable assurance about whether the financ statements as a whole are flee from material misstatement, whether due to fraud or effor, and to issue an Audrtors. Report that includes Lyjr opinKJn. Reasonable assurance is a huh level of assuran. but is a guaranlee that an audrt conducted in accordance wilh ISA5 {UK) wll aknys detect a malerial misstslemenl when il exists. Misstatements Can arise from Iraud or error and are considered merial rf. indmdualty or in the aggregate. they could reasonabjy be expected lo influence the ecorvnK decisi$ of users taken on the basis of these financ1 stalements. Iriegularities. including fraud. are instances of n0n-cwipl1an with laws and regulations. We design prLKedures in line with our iesponsibilities, ouuined above. lo detect material misststemenls in respect of irregularities, including fraud. exlent to vthich our prctedures are Capab ol detecting irregularrties, including fraud is detailed below.. We have identified areas ol laws and regulatK)ns thal reasonabty be expected lo have a material effecl on the financial statements from our general commercol experience, knedge of the sector. a review of regulatory and legal correspondence and thThgh discussions with Directors and other management obtained as part of the work required by audrting standards. We have aL80 discussed with the Directors and other management the policies and prc£edures relating to compliarkce wrth Laws and regulatsons. We Communicated laws and reguialtons throLFglKJLrt the tean remained alert to any IndicatnS of non-compliance throughout the audit. The potential impact of drfIenI and regulatb)ns varies considerably. First, the group is subject lo laws and regulations th directly impact the finarKial statements {for example financial lep0.n9 legislalionl and we have assessed the extent of compliance with such kn4s as part of our financial 51alements audrt. We evaluated management's incentives and cyportunitEs for frauduknt manipuMion of the financial statements (including risk of override of ntrs) and detemiined that the principal risks were related to management bias in accounting estimates and judgemental areas of the financial stemenls such as Ihe deprecthn of tangib fixed assets, as well as the risk of inappropriate ioumal entrs lo increase fund surplus. Audit predureS performed by the engagement team iluded the bJenlffi¢alion and testing of mateiial and unusual joumal entries and challenging management on key aceounting estimate5, assumptions and judgements made in the preparation of the financ1 slatemenls. We carried out detsiled substanb.ve lesls on accounting estimates, including rewewng the methods used by management to make those estimates and rtrperfomiing the cakulal)n. Secondly, the company ts subj'ect lo other lays and regulations Whe the consequence for non<ompliance could have a material effect on the amounts or disclosures in the financ1 statements. We entifIed the following areas as those most likely to love such effectr. . Registration status with the CQC. Auditing standards lirnit the required audrt procedures lo identify non<ompts8nce with these la and regulations lo enquiry of the Directors and other management and inspectton. This inspection includeil a review of the charitable parent's CQC registratn review of the meeting minutes lo ensure no areas of non*compliance. Through these procedures, rf we became aware of any non4omplkqnce, we considered the impact on the procedures perfomed on the related financial statement items. Ovng lo the inherent linrtatis of an audrt. tsre is an unavoKlable risk that we may not have detected some malerk?I misslalemenls in the financial statements. even though ¥ have properly planned and performed our audit in accordance with auditing standards. The fvrther removed Tr)n-complrance with laws and regulations is from the events and transactK)ns ieftected in the finala1 stslemenls. the less likety the inherently limited procedures required by auditing standards would identfy it. As wrth any audit. there is a greater risk of non- ¢Jelection of irregularities as these may invohe collusion. inlentKsnal Omissn$ of the oveNKie of internal controls. We are not responsible for preventirKJ non-compliance ar¥J be exFeCted lo detect non4cffipliance with all laws and regulations. Page29
4LINCOLtNSHIRE INTEGRATED,VOLUNTAFiY4EMÉRGENCY: SERVICEY:: ".{A Company.L'iinit¢d.'by.Guarant¢•l-.; INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF LINCOLNSHIRE INTEGRATED VOLUNTARY.EMeRGENCY.SERVICE ICONnNUED)-_ A fvrther description of our reSnslIrtles for the audit of the fnancial statements is located on Ihe Financial Reporting Counafs website at: wv4w.frc.or -uklaud1lS nsibilities. Thi5 descripi¢on forms part ol our A[lIOrs. Report. Us• of our report This report is made solely to the Charits companls members. as a body, accordance wlh Chapter 3 of Part 16 01 the Companies Act 2006, and to the charitable companls trustees. as a l>ody, Part 4 of the Charities IAccounts and Reports) Regulations 2008. Our audrt work has been undertaken so thal we might stale lo the charitable ¢ompanls members those matters we a required to slate lo them in an Auditors, Report and for no olher pUrSe. To the fulSt extent pemitted by Law. we do )1 accept or assume responsibility lo anyone other than the charitaNe company and its members. as a l)cbJy. for audit work, for this report, or for the opinions we have formed. Timothy Godson (Senior Statutory dItorI lor and on behalf of Duncan & Toplls Audit Limited 5 Resolution Close Endeavour Park Boston Lincolnshire PE21 T Date.. 27 October 2023 Pa98 30
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE . (A Company Limlled by Guarant•o) . CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENoiniRE ACCOUNn FOR THE YEAR ENDED 31 MARCH 2023 Unr•stricted R8strlct¢d fund$ fund$ 2023 2023 Total funds 2023 2022 Income from: Donations and lega chariLte actrwbes Other trading acliwlies Investments 406,165 1614.600 502.834 1187,191 41,322 613.452 3,023,364 38.710 148 572.591 Other income 3.747 3,747 Tal incom• 3.065.902 669.260 3.735,162 3.675,681 Expendilure on: Raising funds Charrtable aclimts.es 332238 2,864.082 757 332,995 3.317,303 271.565 3. 190.930 453221 Total exp•nditur• 3.196.320 453.978 3.650,298 3,462.495 N•1 1•Xp•ndir•VanC0fftO b¢for• nol l10ssY9aiS on In¥estm¢nts Net Ilossesygains on investments 1130.4181 {8.806) 215,282 84,864 18,806) 213. 186 15.026 Nat mov•m•nt in funds 215.282 76,058 228.212 Re¢onclllation of lunds: Total funds brou9M f0Thrd Nel movement in funds 1.425.673 {139.224) 211.294 215.282 1,636.967 76.058 1,408. 755 228,212 Total funds ¢arrl¢d forward 1.286.449 426.576 1,713.025 1,636.967 Page 31
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGEMCY SERVICE (A Company Limilod by Guteel REGISTERED NUMBER: 04680981 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023 2023 2022 Fix•d assots IntaThJible assets Tangible assets Inveslmenls 13 14 56,586 688.$47 301,782 32.686 663.886 310.589 15 1,046.915 7,007, 161 Current •ss•ts Stocks Debtors Cash at bank and hand 16 17 88.413 781,904 205.902 57.790 385.699 703.062 1.076319 1.146.551 Creditors.. amounts falh'ng due Vlilhin one year 18 1377.388) (449.666J Net curr•nt asséts 698.831 696,885 Total awts l•ss curr•nl liabiliti•s 1.745.746 1, 704,046 cdilors". amwnts fallirMJ due after more than one year 19 {32.7211 (6T.OT9J Net ass•ts excluding p•nsion asset 1,713.025 1.636.967 Total nel assets 1.713.025 1.636.967 Charlty fvnds Restrictetl fvnds Unrestricted funds 426,576 1286.449 211,294 1,425,673 Total funds 1.713,025 1,636,967 The Trustees acknovAedge thr responsibilities for nplying 1h Ihe requirements of the Act with respect lo accounting records and Preparati of finara1 ststements. The financial statements have been wepared in acccKtsnce the pwsions appIate to entit5 subject lo Ihe sm811 companies regime. The finarKial ststements V•we oFproved and lIK)rised for issue by the Tnjstees on 21 Oclober 2023 and signed on their behall ty. Page 32
LINCOLNSHIRE IKfEGRATED VOLUNTARY EMERGENCY SERVICE . IA Cothparty Limitsd by Gu•raThtèè) "" " - REGISTERED NUMBER: 04680981 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2023 Mrs Thomasin Nlcholds Chair of Trustee The notes on p•Jes 37 to 61 form pwt of these finw¢ial ststements. Page 33
UNCOLNSHIRE TEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limited by Guarantee) REGISTERED NUMBEIL. 04680981 CHARITABLE COMPANY STATEMENT OF FINANCIAL posmoN AS AT 31'AIARCH 2023 2023 2022 FIX assets IntarKJible assets Tangible assets Investsments 13 14 15 32,686 663,886 310,589 629.233 301.783 987.602 1.007,161 Cwrent assets Stocks Debtors Cash al bank and in hand 16 17 79.911 899.821 57,790 385,699 703,062 1,042.3n 1, 146.551 Creditors.. amounts falling due ¥Mthin one year 18 1302.111) (449.666) Not cwrnnt ass•ts 740.267 696.885 Total ossets loss current liablllll•s 1.727.869 1. 704.046 Creditors". amounts fallirvj (kne aftef mwe or* year 19 (32.721) (67.079) Net assots •xcludln9 ponslon a1 1.695,148 1,636.907 Totsl nol assets 1.695.148 1.636.967 Ch¥lty fvnds Restricted furnls Unrestricted fuThJs 426,S76 1268,572 211,294 1,425,673 T¢to1 funds 1.695.148 1.636,967 The charitaNe CCrfnpanS nel movement in fd5 for the ara5 £58.181 {2022- £228,212). The Trustees aCknOedge their reswjnsibilibes f(w c(Mnptying wilh Ihe requirements of the Act respecl to accounliTrJ records and preparats"(y) of financial ststements. The fmancial ststements have been ryepared in accordance with the appliethe to entit$ subject lo the sm8N compan$ retyme. Page 34
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE {A Company Limitsd by Guaranlee) REGISTERED NUMBER: 04680981 CHARITABLE COMPANY STATEMENT OF FINANCIAL POSITION ICONTINUEDI AS AT 31 MARCH 2023 The financial statemenls V•we approved arKI autnse for issue by the Tnlee$ on 21 Cttobèr 2023 and signed on their behall ty. Mrs Thornasln Nicholds Chair ol Trustees The notes on pages 37 10 61 frym W of tw finarKi81 ststemwts. Page 35
41 LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Llmh•d by GUnI) CONSOLIDATEO STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2022 Nott Cash flows from operating activities Nel cash used in operating actiwiies 23 1255.610) 39,881 Ch fl¢>w$ from investing activities Proceeds from the sale of tsngible fixed assets Purchase of intsngible assets Pur¢h8se of tangle fixed assets 2.175 132.600) 1178.655) 19,700 (18.315) (259,654) Net ¢h usod In investing •ct6viti•s 1209,080) {2582691 Cash Ilows from finan¢iny activities Rep8yTrents of hire purthase 132.470) (40.346) ¢ash us•d In financlng actfvttl•s {32,470) 140,346) Change In cash and cash •qUbYants In th¢ ye¥ Cash and equivalents at the begifming of the se 1497,160) (258,734) 701062 961. 796 Cash and cash •quival•nts at lh• •nd of the year 24 205.902 703.062 The notes on pages 37 to 61 fom part of these fnancial statements Page 36
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SÉRVICE (A Lompany Limit•d by Guarants•) NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 MARCH 2023 General Infornia¢ion Lincolnshire Integrated Voluntsry Emergenw Sef¥ice is a private company, limite(J by guarantee without share capital. registered in England a1 Wales. The charitable compan¥s 1stered number and règistered office ad(Iress can be found in the Twstees annual repwL The presentation CUTrerw ofthe ststements is the Pound Sleding (£1. Accountlng poli¢i•s 2.1 Basls of prnparauon of financial stst•m•nts The fmancial statements have been prepared in accordance Vith the Charities SORP IFRS 102) - Accountirv4 and Reporting by Charities.. Stsiement of Recommended Practice applicable lo charitie5 prep8ring their acctyjnts in accordance wth Ihe Financial Repth'ng Standard applicable in the UK and Republic of Ireland IFRS 102) leffective 1 January 20191. the Financial Reporting Stsndard appli¢alAe in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. The charitsble ¢panY meets the (lefinilion of a publrc benefft entity under FRS 102. Assets and liabilities a initially recognised at historical cost or transaclKM) Value Un$$ otherwise staled in Ihe levwrt accolirj pdicy. The consolidated slatement of fin181 &trvtbes ISOFAI and consolidated statement of financial position con501idale the financial infomialion of the group and its subsKliary urKlertaking. The results of the subsKJiary are consdidaied ffi a line by line basis. The group has taken advantage of exemption al)Ed under section 408 of the Compantes Act 2006 and has not presented its statement of finarKial actiwties in these finanoal statements. The SOlIdated Ststemenl of FinarKiaf Actiwts (SOFA) 8nd Statement of Financial Position ong)lidate the financial statements of the tharilable company and its subsidiary undertaking. The results of the subsKSiary are consc4idaled on a knne by line basis. The Charitsb company has tsken advantsge of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Fina131 Actiwties in these financial statements. 22 Going ¢on¢ern ATrtiftg stsndards require the Trustees to consKJer the appropnateness of the going concern basis when preparing the financial SeMents. The Trustees have taken notice of the Financi81 Reporting Council guidance, 4¥fftich requires the reasons for this decision to be explained. The Trustees regard the goin9 concem basis as remaining approwate as the charrtable company has adequate resources lo continue in operatnal existence for the foreseeable future. Thus. they continue to alp1 the goiThJ concem b8&s 018ccounb"TrJ in pparing Ihe annual financial stalemenls. Page 37
LINCOLNSHIRE INTEGRATED VOLUNTARY EAIERGENCY SERVICE (A comTrY Limlled by Guarnntw) P40TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng policies (¢ontinu•d) 1,3 IornIng resourus All inwne is recognwl once ts group has entiuement lo Ihe iOme. it is wobatAe that the income ill be received aNJ the amwnt of receivable be measured rellay. The recogniti.on of income from legacAes is dependent on estaNishing enliNemenl. the probability of receipt and the ability to estimate wilh sufficient accuracy the amount receivable. Ewdence of enliUement to a legacy exists vthen the group h85 sllent ewdence that a gTft has been left lo them {Ihrough knovledge of ihe existence of a valK1 wll and the death of the benefactorl and the executor is sattsfied that the property in question ill not be required to sattsfy claims in the eslale. Receipt ol a legacy musl be re¢c•Jnised when it is prcable that it will be received and Ihe fair value of the amoijnt receivable. Ythich wll generally be the expected cash affinI to be dislributed to the group, can be reliabty measured. Grants are KKlude(J in the Consc4Jated Stalemenl of Finartral Activitie5 on a receivable basis. The balance of income received lor 5pe¢ific purposes but not expended duriThJ the per¢od is shown in the relevant lunds on the Statement of Financial Posit*Jn. Where income is received in advance of entitlement of receipt. its recogn0 is defeThed and induded in ueditors as defeThed income. Where entiuement occur5 before income is receibtd. the income is atmted. No amounts are included in the financial statements for serwces donated by vol¥Jnteers. Donated gCdS and ser are recognised as income when control ts obtained over the item. the receipt of econom benefit is probable arKI it Can be measured relrably. Where the donated 9(1 bs a fixed asset. il is measured at fair Wdlue. unsS it is impractical to measure this rellay. in ¥thh case the cost of the item to Ihe dOrr should be used. The gain is recognised as income from donabons and a corresponding amount is iluded in the appropriate fixed asset class and deweciated the useful onoMiC lrfe accordance wlh group's accountThJ Oicies. Cm receipt. donated prOfeSonal seThKes and facilibes are reccgnised on Ihe basis of the value ol the gfft to the group vkni¢h is Ihe amount it have been wlling to pay to obtain swwces or fxililies of equivalent economK benefil on the coen markeL.a COrre¥ding amounl is then recognised in expenditu in the period of receipt. Offter irwme is recognised in the period in 4thich it is receivable and to the exlent Ihe goods have been provided on com etiOn of Ihe seN¢e. 2.4 Resourc expend•d Expenditure is ¢(3Th$e once there is a legal OT constructive obJi9alion to transfer economic benefft to a third party. il is probable that a transfer ol economic benefrts will be required in sethement and the amount ol the oblig8th.on can be measured reliably. ExpendTlure is Classified by activity. The costs of each acliw.ty a made up of the totsl of dired costs and sh8reil costs, including support costs involved in undertaking each activity. Direct costs attn"butsble to a single activity are allocated directly lo that activty. Stkired costs %thich ntrIbute lo more than one acbwty and support costs which are not attribulable lo a rle actNity are apptK)ned bets¥een those actiwties on a basis consi51enl with the use of resources. C¢ntra5 staff costs are allo¢aled <)n the basis of time spent. arKI deprecial harge5 alted on the of the asset's use. Page 38
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE -IA Company Umll•d by Guar•nt•g>" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng policies {contInU 14 Resour¢gs expended l¢onllnued) Expendtture on raisirvJ fd$ dUdeS al expentjiiure Inrred by the Group lo raise funds for its charitable Wr[e$ arnl iKIeS costs of an fvraisl1vj events and non-chorttable Ir8dirwJ. Expenditure on CharibIe actitreS is incurred on directly undertaking the activities which further ihe Group's 014"ectives, as welt as ary associated 5UPPOrt costs. Governance costs are those costs YKurred th're¢ty wlh eX&Thrture related to charity (pIlance d stslulory requIrnents. All expenditure is inclusive of irFecowrnble VAT. 2.5 Int•r•st r1Vable Interest on funds held ¢)n ¢posit is IILKIed when re•Vable and amount can be measured reliably by the Group.. this is normalty upon notiatiOn of lh8 interest paKf or payable by the institution with %thom the funds are deposited. 2.6 Taxation The charitsble company is ¢$ered to $$ the tests set out in Paragraph 1 Schedule 6 01 the Finance Ad 2010 thelOre il meets the definition of 8 charrtabfe Company for UK corporation lax purposes. Ac¢ordingty, the d)aritable company is potents"81ty exempl from taxatson in respect of inccxne or Capitsl gains receNed wthin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or SeCn 256 of the Taxatson of Chargeable Gains Act 1992. to the exlenl that such irTre or gains S applied exdusrvely to tharitable purposes. 2.7 Intanglble assets and amortls•tlon Intangible assets are capitalised and recognised vknen futwe economK benefits are probable aTrJ the ost or value of the asset Con be measured reliably. Inlangible assets ore initialty recognised at cosl. After cjnrtI0n. under the cost mcYel, int8ngible assets 8re measure(J al cosl less any accumulated amortisation and any accumulated impairmenl At each reporting date the chawitatle compary assesses ether Ihere is any indication of impairment. 11 such indication exists. the recoverable amount of the asset is delerTnined lo be the higher of ils fair walue less costs to sell and its value in use. An impairnient loss is recognised where the carrying arn¢?1 exceeds the recovwth Amortisalion is prowided on inlaThJible assets at rates calcJJl8ted to write off the cost of each asset on a StratIne basis its expected useful lJ"f Amorlisalion is proed on following basis: % Straigm Ine 5 years Page 39
UNCOLNSMIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit by Guar•nts•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting poli¢i•s (contlnu•d) 2.8 Tangibl• fu•d ass•ts and d•pr•dation Tangible fixed assets are initialty wognised at st or in cases Nythere fixed assets have been donated. at valuation at the time of acquisition. After recognttion. under the cosl model. tangible fixed assets are measured at cosl less accumulated depreaation and any accumulaled impairment losses. All costs incurred to bring a tangible fixed asset into ils intended vking coTrlitson $Uld be included in Ihe measurement of cost. At each reportirvj dale the charitable company assesses whether theTe is any indication of impairment. If such indication exists. the recoveraNe amount of the asset is determined lo be the htqher of its fair value less to sell and its Yalue in use. An impairment l¢)ss is rew9nised Ithere the carrying amount exceeds Ihe recoverable amounl. Oepreciation is charged so as to alkocate Ihe cost of laThJible fixed assets less Iheir reshjual value over their estimated usefvl lives. Depreciation is provided on the fdlNwvJ bases: short.term sehold prcyty - 10% or straight line over the lrfe of th? lease Motor VehleS Straight line over 5 years Fixtures and ffttir¥Js - Straight line over 3. 5 or 10 Fars 2.9 Inv•slments Fixed asset investments are a form of financial istrument and initi'ally recognised at their transaction cost and subsequenly measured at fair walue al the Statement of Financial Position date. unless the value cannot b¢ measured r¢lrabty in se it is measured al $1 less impairmgnt. Investment gains aThJ loss¢s. whether realised or unrealised. are combined and presented as 'GainsllLowsl on investrnents. in the Consolidated Slatement of Finan¢i ktiwties. Investments in subsidiaries are valued at cost less proviwn lor impainnent. 2.10 Stoclts Stocks are vaued al ts lo of cost and net realisable value after making due allowanc¢ for obsolele and slow-moving stocks. Cost is delermined on a stsndard cost basis. and includes all direct costs incurred. Net realisable value ts based on an estimated selling price allowing for all fvthr costs of disposal. 2.11 Dobtoys Trade and other debt(ws a recc3nise(l at the settlement nOUnt after any trade discount offered. Prepayments are valued al the amtxjnt prepaid nel of any trade discounts d. AccnJed incomes are valL*d al Ihe amounts due relatt to pre- Statement of Financial Position date actiwty. 2.12 Cash at bank and in hand Cash at and in hand wlUdeS cash aTrJ short4erm hhlY Ihiuid investments 8 short maturity of three months or less from the date of acquisib'on or opening of Ihe deposit or similar account. Page 40
LINCOLNSHIRE INTEGRATED VOLUNTARY EIAERGENCY SERlnCE (A Company Limit•d by GraThtee1 . NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 AutIng polkles In11ThdI 2.13 LiabllStl•$ and provlslons Liabilities are renised vthen there is an {laOn at Ihe Slatement of Fina181 Position dale as a reIt of a past event, it is wobat4e that a transfer of economic benefit NMII be required in settlement. ond the amount of the settlement can be esb"mated relwbly. LiabilFties a recognised al the amount that ihe charitsble company anpaleS it will p8y to settle the debt or Ihe amount il has received as advanced Paents lor the goods OT seNices it must provide. Provisions are Meaed at the best estimate of the •nounts ffjquired to setue the obligation. Where Ihe effect of the time value of money is material. the provision is based on the present value of those amounts, discounted al the pre-tax discount rate thai reflects the risks 5peufic to the liability. The LmW(nding of the discount rs recognised in ihe Consolklated St8tement of Financial Actiwties as a finance c05t. 2.14 Financial instruments The Group only has financial assets and financial liabilities of a kind that qualrfy as basic financial inslnJments. Basic financial instruments a initially recognised at transaction value and subsequenly measured al thwr settlement ralue N%ith the exceplion of bank loans vknich are subsequently measured at amorlised cost using the effeclive inleresl mettKJ. 2.15 Finance leaws and hkn pur¢ha¥o Assets obtsined under hire purchase ¢tracts an(1 ffin)ce leases are capitalised as tsftgib fixed assets. Assets acquired by finance lease are depreciated over shorter of Ihe lease lemi 8nd Iheir useful lives. Assets acquired by hi pur¢h8se a depreci81ed over their useful lives. Finance leases are those where subslantially all of the benefits and rtsks of ownership are assumed by Ihe Group. OblallonS under such agreements are incliMJed in Crt0, nel of the ffinance charge allocated lo future peri¢yJs. The finance element of the rental payment is ch8r9ed to the Consolidated Ststement of Financial Acliwties so as to a ecKnI rale of charge on the nel obligation (tstandIng in each n0d. 2.16 Operatlng kases Rentals paid under operating lease5 a charged to the Consolidated Statement of FinarKial Activities on a straMJht line basis over the lease term. 2.17 Pensk)ns The Group oTateS a defined contribution peftyon stheme arKI the penston charge rwesents the amounts p8yable by Ihe Group lo the furnj in respect of ihe year. Page 41
UNCOLNSHIRE INTEGRATED VOLuKfARY EMERGENCY SERVICE (A Company Llmlttd by Guwantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2023 Accounting polkl•s (¢orrtinu•d) 2.18 Fund accountw General funds ore unrestrithd fvTrJs are available for use al the discretion of ttie Trustees in furtherance of the geral obltsveS of the Group I1¢h have not bew designated for other purposes. Reslrithd fvnds are fvnds bthich we to be used in accordaTKe Mqth spIfiC restrctions imposed by donors or have been raised by the Group for partKular purpx)ses. The ¢osts of raising and administering SLKh fvnds are charged against Ihe srrific f. The aim and use of each restricted fund is sel out in Ihe notes to the financial slalements. Investment income, gains and losses we allocated to the aP[priate fund. Critical a¢¢ounting •stimat48 and arnas of judgem•nt In the 8pplicion of the Chaiiiys accowrting pdiaes, management are required to make IjgeMents. estimates and assumplh)ns aljout the CalrJ value of assets and liabilities that are not readily apparent from other sources. The esbmales and underfyng assumptions are based on historical experiences and olher factors that are considered to be rdevant Actual results may differ from tW estimate5. The estimates a1 undertn9 assumptions are revietd m an ong)ing basis. Rewsw)ns to accounting estimates are recognised in the period in vkni¢h the estimates is revised rf the rewsion affecls only that pen'od, or in th of the rewsion aThJ fulwe periods if Ihe revisM)n affects both current aThJ fulure riods. Critical accounling estwnates * assumptions: D•pre¢[On . uuful •xp•¢l•d lrfe Tangible fixed assets bvhith are walued al $t less accumulated depreciation spread out over the useful life of the indimdual assets. The usefvl life is subject to managements judgement base(l on the ulilisation of the assets wthin the business. The assels are rewe*d riOdi¢81 lo ensure that the basi5 remains appropriats and is amended necessary. com• fr¢m donations and legacies Total funds 2023 Tot funds 2022 funds 2023 funds 2023 Donatwjns incl "in Mem( aTrJ annibersor Regular gmng schemes Collection tins Sta giving Corpornle 142.137 75.666 11,162 2,695 44,89S 142.137 75.666 11.162 12.347 44.895 87, 101 85.573 12,641 5,774 83,895 9,652 Page 42
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Comp•ny Lim•te(I by Giwanteel '" NOTES TO THE FINANcL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Incorn• fr¢Jm donations and 9a¢l•S (Gontinwdl Tolal funds 2023 Tolal fvnds 2022 funds 2023 nds 2023 Legacies Grants 105.873 23,737 105.873 110.754 201, 133 137,335 87,017 Total 2023 406,165 502.834 613.452 Total 2022 486,717 126.735 613,452 Income from charitablo acllviti•s Unrnstrlct•d Rostrided funds fund$ 2023 2023 Total funds 2023 Tolal fvnds 2022 Emergency response Community emergency medicine Community engagement 391.391 391.391 2.021.175 774.625 389.894 1,978,839 654,631 2.021.175 593.425 181200 2.614.600 572.591 3.187.191 3,023,364 Total 2022 2.633.470 389,894 3.023,364 Page 43
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVKE IA Company Limlted by Gu•r•nt•e NOTES TO THE FINANCIAL STATEMENTS -.FOR THE YEAR ENDEO 31 MARCH 2023 In¢omo from other tradlng actlvltl Incofflg Irom fundraising events Unr•strKt•d funds 2023 Total fund$ 2023 Total fvnds 2022 Fundraising events Other tradin9 activitss 37.339 3.983 37.339 3.983 31.677 7.033 41.322 41.322 38,TlO Total 2022 38.710 38,710 Irw•stmenl In¢om• Unrestricted funds 2023 Total funds 2023 Total funds 2022 Interest received 148 Total 2022 148 148 Oth•r in¢omlng r•sourus Unr•strict•d funds 2023 T*)tal lunds 2023 Total funds 2022 Miscellaneous inc 3,747 3,747 Total 2022 Page 44
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE - IA Company Umit•d by GuarantM)"" . NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Cwmunlty llonkns IYAI Emtrgènty ènrgtrncy v•spons mèthcln¢ Slaffr MeLIK8leotypnnl & ii¥inin9 Reswnder IrdiriNJ Veh Gosts Pur¢h/se ol9Dod5 forres• Proviwn of8thnl Fundrasing 187.424 9,7 136.6 2.876 12291 28219 1,091.174 44.952 3.738 42,863 27?10 SL4ft costs SLAft re18ted ex$ HQ PmiseS 39.081 13. 4.186 6.698 21.oc 1.957 10.019 372,395 29.654 14.404 19.686 5.416 26.648 27.047 25.472 4.1 49.748 35.161 24.814 8,002 58.786 17.335 3.889 Ad¥ertssiThJ Vehth w5ts IT cosis lThsur8rt 25.640 40.911 1,999 9,303 DeprecialKnoftar8iWe fLYe(l assets Legal and profewon lees Govemance Loss on ¢tsposal wL9ssfvkn olfjxed assets 81.932 2.160 798.654 1.770.W6 In51rnertt 2023 2022 sta1rj MedKal e4wprrtni 8 Clinica1 training Re¥onder Ira1rj VehiL cos Purchase ofws forrtsle Prwwon olextemal wairw Fundrair¥J 3x1253 1,630ffi57 190.127 6.614 13291 75376 63,175 47. 27A59 1.606.276 226.260 3.890 10.604 24.035 163.473 65.820 429¢ 61285 47,429 siaif $1$ Slalf rdated expen¥s Ha prnI8¢S Office expenses AdVe1brg VehiG Gosts IT COSLS InSunce FirwrK¢co51s OepwaIk 8Th¥ onx)rs8iK Legal and professKy*I fees GrmanCe co5tS Los$ on di¥os•l red8SgfvAttt of fixed a$8eis 135.1 44.134 9.6 11.515 4.475 17.046 18588 85108 114302 SS333 63,371 JJ.331 94J91 10i679 41213 16J07 162.693 42.771 641 648.227 1D4.189 52,203 69,338 23.542 13D.350 73.700 40.218 11.563 134,536 $0,874 6.949 11.945 2.979 1272 10,938 1.728 745.664 2.979 3 462.497 Page 45
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Umited by Guarant•el NOTES TO THE FINANCIAL STATEMENTS FOR.THE YEAR ENDED 31 IAARCH 2023 10. Audltors. remun•rallon 2023 2022 Fees psble lo Ihe chitable corn5 sl0r for Ihe audrl of Ihe charitable companys annual accounts Fees payable lo the ¢h8ritsble companys in respecl of: AJI non-audit serw¢es not trLdL•Jed 8tJve 9.000 3,950 11. Charitable Chonlable Group Company company 2022 2023 2022 Group 2023 Wages and salaries Sw'al security costs Contribution io defined contr1tti( pension sthmes 2,154.836 217.364 1.894.647 179.003 1.856,419 188,423 1.894.647 179.tX13 72.9 74.113 72.950 2N57A23 2.146.600 2.118.955 2. 146.6LIO The average wmber of pers(M)s emF40sEd by the charitable companyduring the 81 was as follows". Charltable Group company 3022 2023 No. No. Ch8rrfable t*ll7pany 2022 No. Group 2023 Average monthly hea¢knunt 11x1 96 100 96 Page 46
LWCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE . (A Company Umit•d by GUrt)" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 11. Staff costs Icontlnugd} The average headcount exwessed as ftAI-tsme wmvalents was". Charltsble company 2023 No. Chantable company 2022 Group 2023 Group 2022 No. Administrati FUn¢Jra1nQ Emergency Resp)nse Community Emergency Medici Community Engagement 11 10 11 io 23 23 The number of emF&)yees wts)se emplo tfft$ (exclj¥ emploser pension costs) exceeded £60.WO was.. Group 2023 No. Grotsp 2022 No. In the band £60.001- £70. In the band £70.001 - £80.¢X In the band £80.001- £90.C In the band £90,001- £1CQ,( The key management personnel. as listed n the Trustees, Annual Rep)rt. received emplojee ber*fits totalling £467.03812022 - £424,284) 12. Twusts•s' remunvalion and ¢xp•rbs•s During the yEar, Trustees received any remeraon or other befits (2022- £NIL). The charitable company has pUhased professvjnal indemThty insurance on behaK of the Trustses for daims made by tr(l parties arisirvj frcrfn: FKlelity loss - Loss of or damage to documents - Pollution The cost of this insurarrce LS £108 (21)22- £689). During the year ended 31 March 2023, rn Trustee exper5 have been incurred (2022- £NILI. P4e 47
LCoLNSH1RE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Comp•ny Llmll•d by Guarnntw} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 13. Intsnglbl• assets Group Cornputer software Al 1 April 2022 Addilims 58.773 32.600 At 31 March 2023 91.373 Amortl$atlon At 1 April 2022 Charge for the ar 26.087 8.700 At 31 March 2023 34.787 N•t book value At 31 March 2023 56,586 Al 31 March 2022 32,686 Page 48
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE '(A Company Limited by Guarant). NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 13. Intsnglble assets {continu¢d} Charitabk c(xnpany Comput•r softwar• Cost Al 1 April 2022 Adthtions 58,773 32,600 Al 31 March 2023 91,373 Amortisation Al 1 April 2022 Charge for the 26.087 8.700 At 31 March 2023 34.787 Net book value Al 31 March 2023 At 31 March 2022 32.686 14. Tanglbk fixed assets Group Short-terni l•as*hold property Motor Fixturos and vohichs ffttlngs Total Cost or valuation At 1 April 2022 Additions A026 356,852 6.282 (7.500) 832,943 172.373 {3851 1.222,821 178.655 (7.885} Dispos$ Al 31 March 2023 33.026 355.634 1,004,931 1.393.591 Page 49
LcoLNSH1RE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Lmnknd by Guwanto0) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2023 14. Tanglble Ilxed assets Icontlnu•dJ Group {¢ontinu•dl Short4erm a$•hold property Motor Fixtur•s and v•hicl•s ffftings Total D•prnci*tion At 1 April 2022 Char9e for Ihe On disposals 28.031 4358 182.649 55054 17.5001 350.255 92.782 (3851 558.935 153,994 (7.8851 At 31 March 2023 31A89 231,003 442,652 705,044 N•t book valu• At 31 March 2023 1.637 124.631 562.279 688.547 Al 31 March 2022 6.995 174.203 482.688 663,886 Charltablè company short.tsmi leasehold property Motor Fixr•S and v•hicl•s rittings Total Cost or valuat5on At 1 Awil 2022 Additsons 356.852 2.210 (10.500) 832.943 147.210 149.104) 1.222,821 149,420 (59,6041 Disposals At 31 March 2023 931.049 1.312.637 Depreciation Al 1 April 2022 Charge for the yEar On di5posJIs 26.031 5JS8 182.649 54.825 17.847) 350,255 85,196 (13,0631 558.935 145.379 120.910) At 31 March 2023 31.389 422,388 683,404 Page SO
UNCOLNSHIRE Ip¥fEGRATED VOLuKfARY EIAERGENCY SERVICE (A Company Limited by Guarantw)"" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1& Tangibl• fix•d ass•ts (continu•d) Charttabl• company {¢ontinu•d) Short4ern) 10osehold prOrtY Motor Fixturns and v•hi¢les fittiD95 Total N•t book volu• At 31 March 2023 1.637 118.935 508,661 629233 At 31 March 2022 6.995 174.203 482.688 663,886 The nel book Yalue of lang fixed assets includes £67.834 {2022 . £98,980) in respect of assets under hire wrcha5e contracts. 15. FIX ass•t investmonts Llsted investments Group Cost or valuation Al 1 April 2022 301.782 Al 31 March 2023 301,782 Net b¢)ok value At 31 March 2023 301,782 At 31 March 2022 301.782 Inv•stm•nts In $y1d1 Li$tod Compani inv•stment5 Total Charllabl? company Cost or valualion At l April 2¢)22 AddiD'ons 301.782 301.782 Page 51
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Company Limil•d by Guwante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2023 15. Flxtd assot investments Icontinu•d} At 31 March 2023 301.782 301,783 Net book value At 31 March 2023 301.782 301.783 At 31 Al8r¢h 2022 301,782 301. 782 Prfnclpal subsldl¥ies The followng was a subsmliary urnlertakirrfJ of the charitae company. Name C¢)mpany number Reglstered office or prlncipal Prln¢lp•l activity place of business LIVES Educalron knmited 1388759) Lives Headquartws. Units 54 Training serceS Birch Court, B051on Ro*J Industrial Estate, Homcastle. Lincolnshire, LN9 6SB C18ss of Holdlng shares Included In consolidation Ordinary 100% Yes The financial results of the sub%diary fry Ihe T ¥e. Namo Incom• Exp•ndilure ProfitllLossl Net ass•ts I Surplusl (Dèfieit} for thé year LIVES Educakn Limrted S6915 89,206 17.876 Page 52
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE {A Ctynpany Limil•d by Gu8ranlw) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 16. Siocks Charilable Group Company 2022 2023 Charitable company 2022 Group 2023 Finished gcK¥Js arKI goods for resale 88.413 57,790 79,911 57.790 17. Charitable Group company 2022 2023 Clwitable cofftp8ny 2022 Group 2023 Due within one y•ar Trade debtors Amounts o%%ed by group urKlertakings Other debtors Prepaynents arKI accn*d rme 310A57 164,708 207.780 224,412 164.708 2.398 218.593 2.398 218.593 471M7 467,629 781.904 385.699 899,821 385,699 Page 53
LCoLNSH1RE INTEGRATED VOLUNTARY EMERGENCY SERVICE IA Compony Limilod by Gu•rantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 18. Creditors: Amounts falling du• wilhin one year Charltablfr Group ¢ompany 2022 2023 Charitablft npany 2022 2023 Trade credilors Olher taxab'on antl s181 slty Obligations under finance lease and hire pur¢hase ¢ontr8cts her creditors Accruals and deferred incc¥ne 111M73 89.110 134,019 84,737 lo809 75,709 134,019 84,737 34,358 12.228 129,819 32,470 11,175 187.265 34,358 12.129 71.106 32,470 11,175 187.265 449,666 302.111 449,666 Group 2023 Group 2022 Deferred income at 1 April 2022 Resources deferred dur¥vJ the Amounts reSed Irom previous period5 98.460 69,390 (98.4601 98.460 69.390 98.460 Ygar end deferred income is ircome rKw¥e¢l in the year reLqling lo services and tracts Ihal are being carried out in the 2022-23 finanual yw. 19. CT•ditors: Amounts falllng du• aft•r morn Ih•n one y Charitable company 2023 Charitabl8 company 2022 Group 2023 Group 2022 Net obligations under f#iance lease and hire wrchase contracts 31721 67,079 31721 67,079 Liabilities under hire wrchase c(Mitra¢ls are secured on the assets to they relate. Page 54
LCoLNSH1RE INTEGRATED VOLUNTARY EMERGENCY SERVICE . IA Company Limlted by Guaranle•)- NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Statement ol lunds Stal•m•nt of fvnds- current y•ar Balance at 31 March 2023 Balance al 1 April 2022 Gainsl (Loss•s) Inm0 Expenditure Unrestricted lunds G8neral Funds - all fu 1,425.673 3,065.902 (1196.320 18,8061 1,280,449 Restrlctsd funds FSrsl Respondefs EdLKation Technology Fund CEMS Vehide Fund Defibrillatrrf Pads Replacement Fund M8dic ) Vehide Fwd Defibrillator Replacemenl Programme Fund Interaclive Educ81ion Fw CJe Crimson Medic 50 Equipment Fund TRIM Tiaining 391.391 181200 {391.3911 (48811 (1.6001 25.988 202.307 3200 14.980 {3.361) {8,081) 11,619 17,363 25A44 87,076 68,689 {29.486) 1757) (2.6941 (11.7271 126,279 10.000 15.306 41.653 5.000 211.294 669260 (453.978) 426.576 Total of funds 1,636,967 3.735,162 13.650298) (8,806) 1.713,025 Page 55
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Limit•d by Guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Statem•nt of funds (cont6nued) DriptIon. nabjre and purpose of restricted iurKIs First Responder Granl An annual grant is recebved from NHS Lincolnshire CCG. NHS North Lincc4nshire CCG and NHS North East Lincdnshire CCG to fvnd Ihe of Fyst Responders across the coity. Educati Technology Fund Ufi VocTech Trust proed a grant to develop a virtual arning pLitfomi to enable Responders to maintain their competency during Comd Testn"ctiMs. CFR Recruitment Fund Established lo collect ¢Jon8tions arKI grants to SUPF4)rt the recruitment of new Community First Responders. This contributes to ts cost of iecruiknenl events, including wages 8nd venue hire, and the trainIneqUIppin9 ol r¥ CFRS. CEMS Vehide Fund BASICS provided a grant t¢ywards the tAue lighl instsllation of 3 ¥ehe5 for the Community Emergency Medicine SeThice. Tlis cost Is IiKL¥wated in Ihe overall cost for the Nthides vthich a depreciated over 5 years. Defibrillator Pad5 Replacement Fund Established to collect donations and grants tchvarts ts cost of replacirKJ defibrillators pads for all First Responders 1th LIVES when used in the r$e of respondirvj lo rdIaC ¥rest. Medic 50 Fund BASICS provid&J a grant of £35,( to fvnd a ne4V Vehth for the SO seNKe vthich provKles critical care cover to the East Coast of Lincolnshre. Defibrillator Replacement Programme FuTrJ Established to cdlect donati¢)ns arKI grants towards the cost of reping deknlklors all First Responders wilhin LIVES. Interactive EdUcatn FurMI Esiablished to purchase interactive disF4ay equipment to engage audnces of all ages, show our audiences how imwrtanl il is lo leam CPR skn.lls wwre ItK)se are more inlwested to become a LIVES community first responder. Code Crwmson Established to collect donations and grants to 5UPWXt the integration of into our critical ca response arKI fund Ihe provi5icffl of equpment to safety transport bh)od from each Trauma unit in the county. Medic 50 Equipment FLKKI Established to collect donations and grants to furKI purthase of advanced lrf&sawThJ and diagnostic ]uipment for ow SO critKal re car tii¢h covers ihe Ea Coast of Lincolnshire. TRIM Training Established lo collect th)nalK$ and grants t0drds the eost of Trauma Risk Man89ement traIng for IY8Ctilioners and manager5 hin LIVES to enable them to best support Fitst Resrh)nders Vh may need emotional support fc41oryThJ an inu¢Jent they have atterKJed. Page 56
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE "" Company Limitsd by Guwant••} - . NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 MARCH 2023 Statement of fvnds (¢ontlnu•d) Statem•nt funds- prior year Balance al 31 March 2022 Gain Incon* Expendi1 (Losses) I AO. 2021 Unr•stricled lunds Gftr FuNJs- all furnjs 1.266,467 3. 159.052 (3,014,872) 15.026 1,425.673 R•strlcted funds First ResporKJers Edu¢alh)n Techntkny FurKI CFR Recruitment FurKI CEMS Vehide Fund Defibrillator P8ds Replacement Fund Medic 50 Vehicle Fund Defibrillator Replacement Programme Fund Interactive Education Fund Code Crimson 7,939 28.036 12.316 6.400 (398,833J (2,048) 113.316) {1.600) 25,988 4.800 (1.000) (8. 191) 33.635 25.444 46.462 59.030 (18.422) (2.894) 87.076 4.606 70.000 53.380 io.c 54.699 Medic 50 Equipment Fund (1.319) 142.288 516.629 f447.623) 211,294 Total of funds 1,408.755 3,675,681 (3,462.495) 15.026 1.636,967 Page 57
LINCOLNSHIRE IWTEGRATED VOLUNTARY EMERGENCY SERVICE IA Compwhy L•mit•d by G4Mrantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 21. Summary of funds Summary of funds- curr•nt y••r Balance at 31 March 2023 BalaTh at 1 12022 Gainsl ILosses} Expendlturg General funds Restricted fund$ 1,425.673 211.294 3.065.902 13.196.320) 669.260 {453,978) 18,B06) 1.Z86.449 426.576 1.636.967 3.735.162 13.650.29B) 18,806) 1.713.025 Svn7mary of funds. prior y•w Balance * 31 Mah 2022 Gains/ (Losses) I Wil 2021 General fuThJs Restricted funds 1.266.467 142.288 3. 159.052 516.629 (3.014,872J (447.623J 15.026 1.425.673 211,294 1.408.755 3,675.681 (3.462,495) 15,026 1,636,967 22. Analysis ol assets between funds Analysis of n•t assets tween fwbds. curr•nt year Unrestrict•d R•stricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Inlangibje fixed assets Fixed asset investments Current assets Creditors due 1n one year Creditors due in more than one 516.749 171,798 688.547 S6,586 301.782 1.076.219 {377,3881 {32.721) 301,782 821.441 {377.388) (32.7211 254,778 Total 1.286.449 426,576 1.713.025 Page 58
UNCOLNSHIRE W4TEGRATED VOLUNTARY EIIERGENCY SERVICE . (A Company Limlted by Guarnnt••) "._ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Anatysls ol n•t ass•l$ b•twwn lund$ l¢ontlnu•d) Anatysis ol not assèts b•lw••n fund. prlor y Uffestn"ct8d Restricted funds funds 2022 2022 Total fvnds 2022 Tangib fixed assets Inlangible fixed assets Fixed asset investments Current assets Creditors duo ithin one sear Crethtors due in mcKe than one 515,972 32,686 310.589 1.083, 171 (449.666) (67.OT9J 147.914 663,886 32.686 310.589 I,t46.551 (449,666) (67.OT9) 63,380 Totsl 1,425.673 211,294 1,636,967 23. Recon¢lllation of n•1 m0M•nt in fvnds to rnt ¢ash Ilow from oporntlng adfvllb•s Group 2023 Group 2022 Nel income for the year las per Statement of Fmancial Aets¥itss) 76.058 228.212 Adjustm•nts for: Deprecialion charge5 Amortisation charges Lossllgainl on investments Lossllprofiil on the sale and reclassifution of fixed ass8ts In¢ase in stctks Increase in debtors Decrease in credtt¢ys 153.994 8.700 8.807 12.175) (30.623) 1397.143) 173.228) 124.684 9.499 (15.028) 12.298 (12.480) (135.703) (171,601) Nel ¢a$h provid•d by1(Us ID) opefatlry a¢tlvllles (255,610) 39,881 Page 59
LINCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE (A Company Llmlted by G¥•r•ntee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Anatysis of cash and cash •quivalents Group 2023 Group 2022 Cash in hand 205.902 703.062 Total c•sh •nd cash •qulvalents 205.902 703,062 25. Analysls of ¢hanges in net debt Ai 1 April 2022 Cash flows Al 31 Mh 2023 Cash al bank and n hand Hire purchase 703,062 (99.5491 1497.160) 32.470 205.902 {67.0791 603.513 1464.690) 138.823 Capltal Gommltmonts Charftable Group ¢ompany 2022 2023 Choritable pany 2022 Group 2023 Conlract•d lor but not provid•d in thes• financial stst•m•nts Acquisition of larvJibb9 fixed assets 173,149 58.716 173.149 58.T16 P•nsion commitments The tharitable company operates a defined conlribLrtion pen0 scheme. The assets of the scheme are held separately from those of the charitabte comparry in an indeFeThlenlly adrninistered fund. The pension cost charge represents contribub"on5 payable by the charitable ccrfnpany to ihe fijnd and amounted lo £85,223 12022 - £72.950). £11.OSS12022 - £10.5761 was payable lo the fund al the balanee sheet dale arKI is included in credilors. Page 60
UNCOLNSHIRE INTEGRATED VOLUNTARY EMERGENCY SERVICE - {A Company Limited by Guarant••).' NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Operating lease commitments At 31 Marth 2023 the Group and the charitsble company had ccrfnmilments tts make future minimum lease payments under non<anceJJable OFwatiThJ leases as foll.. Charltablo Group company 2022 2023 Chantable company 2022 Grow) 2023 Not later Ihan 1 sear Later than 1 year and not than 5 sears Later than 5 years 71.931 167,095 94792 76.227 231.827 112,292 71.931 167.095 94.792 76,227 231.827 112,292 333.818 420,346 333.818 420,346 The following lease payments hamp been recognised as an expense in th8 Ststemenl of Financial Activities.. Charitablo Group rnPany 2022 2023 Ch8rftable company 2022 Group 2023 Operating lease rentsls 72.324 72.947 72.324 72.947 Members. liablllty Each member of the ¢harilable ccrtnpany undertakes to cctrijle to the assets of the company in the event of it berng wound up while helshe is a member, or within one year after helshe ceases lo be a member. such amount a5 may be required, not exceedirvJ £10 for the debts and tiabilities conlr8cled before helshe to be a member. 30. R•lat•d party transactions The charitable company Pufchased marwJ•ment train*Wconsultancy services amounting to £3.445 2022 £3.375) fr(%n business uTrJer the conlrd ol HiLqry Gibb who is a director and Iruslee of the Charitab grwp.. The baknce ry•4ing at Ihe year end was Nil (2022 - £300). The charitable group also made sales and provKled seThices to an entity vhwe the CEO of the group is also a direcior. Income from this business relalK)nship amounted to £1,105. and the balancing owed at the year end vrns £30 (2022 - Nil), and cOrrtB)n5 assigned to Ihe Credit wovided are equivalent lo the groups standard credit contrd terms. 31. Controlllng party There is no ullimate C(lIng pwty. Page 61