# **ANNUAL REPORT**
**hiowaa.org Company Number:** 5244460 | **Charity Number:** 1106234
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2 HIOWAA [●] Hampshire and Isle of Wight Air Ambulance
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## **CONTENTS**
- **4** Trustees Report
- **12** Report of the Independent Auditors
- **16** Statement of financial activities
- **17** Balance Sheet **18** Statement of cash flows
- **19** Notes forming part of the accounts
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**Annual Report and Financial Statements**
**TRUSTEES REPORT**
## **Trustees and Directors**
Sir John Day KCB OBE RAF (ret’d) Chairman (Resigned July 2021)
David Drew Chairman (From August 2021)
Gwen Moulster OBE Vice Chair
Peter C Taylor JP, FCA, FRSA Treasurer
Elizabeth Brown
Andrew Cheesewright FCA
Dr Andy Eynon BSc (Hons) MBBS (Hons) Graham Hill FRCS (Tr & Orth)
Lisa Gagliani MBE (Resigned April 2021)
Jonathan Moseley (Resigned April 2021)
Benjamin Rogers (Appointed July 2021)
Rebecca Brackwell-Slade (Appointed July 2021)
Daniel Townsend (Appointed July 2021)
David Wakeham (Appointed July 2021)
Catharine Wilson (Appointed July 2021)
Steve Vear MBE JP (Appointed July 2021)
## **Company Secretary**
Sherie Williams Ellen
## **Chief Executive**
Alex Lochrane (Resigned 28 February 2021)
Sherie Williams Ellen (Acting CEO March – August 2021)
Richard Corbett (Appointed 1 September 2021)
## **Auditors**
Nexia Smith & Williamson, 15-17 Cumberland Place Southampton Hampshire SO15 2BG
## **Bankers**
Handelsbanken, Oceana House, 39-49 Commercial Road, Southampton, SO15 1GA
Lloyds Bank Plc, 49 High Street, Winchester, SO23 9BU CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
NatWest, 25 West Street, Poole, Dorset, BH15 1LD
CCLA Investment Management Ltd, 80 Cheapside, London, EC2V 6DZ
## **Investment Managers**
Rathbone Brothers Plc, 32 Southgate Street, Winchester, SO23 9EH
Brewin Dolphin, 12 Smithfield Street, London EC1A 9BD
## **Registered Office**
F4 Adanac Park, Adanac Drive, Nursling, Southampton SO16 0BT
Registered Numbers 5244460 Companies House 1106234 Charity Commission
## Chairman’s introduction
It’s a pleasure to be able to introduce the latest Report and Financial Statements for the year ending 30th September 2021.
The Charity has been operating the Air Ambulance for 14 years, and over that time we have seen many changes to the way the organisation operates and integrates with our partner organisations. Notwithstanding the fact that the Covid-19 virus has been overwhelming, and has had a substantial impact on so many aspects of all our lives, the Air Ambulance has been there to deliver for all the residents who live across Hampshire and the Isle of Wight.
These last two years have proved challenging ones for everyone, and it is gratifying that we are emerging hopefully stronger and more determined. This is due in part to our inbuilt financial resilience, but also to the dedication of all our staff, both administrative and operational, and of course our loyal supporters who have been resolute throughout the pandemic in donating to this lifesaving emergency service.
Over the last year we have seen the appointment of a number of new Trustees as well as a new Chief Executive: all have augmented both the vision and dynamism within the Charity. The team is strong and our future looks secure.
## Overview
The Trustees of Hampshire and Isle of Wight Air Ambulance (HIOWAA), who are also Directors of the
charitable company for the purpose of Company Law, are pleased to **Underpinned by the** present their Annual Report and **Charity’s Values of:** the Financial Statements for the year ended 30 September 2021. The Trustee Report also contains a Directors’ report as required by Company Law. The reference and administrative information set out **Openness** on page 4 forms part of this report.
## Charitable Mission and History
**Dedication**
The Charity was formed in 2004, and became operational as an Air Ambulance in July 2007. The organisation is continually evolving in order to meet the emerging needs of patients. The Charity’s Objects, as contained within its Articles of Association (amended in 2018) are: The relief of sickness and injury and the protection of human life for the benefit of the population of and visitors to the counties of Hampshire and the Isle of Wight and surrounding areas, by the provision and support of:
**Professionalism**
**Teamwork**
**HIOWAA’s Mission is: To ensure that, through your support, we always bring exceptional Critical Care to people in Hampshire and the Isle of Wight.**
- Air Ambulance services.
- Clinical operational and training services including the provision of such services to other ambulance operators and connected third parties.
- Audit, research, development, training and educational services in pre-hospital medical care; and
- Ancillary equipment and support services related to each of the above
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**4 HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
Pivotal to the delivery of our mission are our key partners:
- University Hospital Southampton (UHS), who host the Helicopter Emergency Medical Services (HEMS) Care Group. UHS hold the contracts of employment (permanent/bank/honorary) for all clinical and dispatch staff. They also maintain essential clinical governance assurance, including the registration with the Care Quality Commission.
- Babcock Mission Critical Services (Onshore) (BMCS), who provide every aspect of our aviation capability.
- South Central Ambulance Services (SCAS) who continue to provide access to the Emergency Operations Centres, from where HIOWAA assets are dispatched.
- Thames Valley Air Ambulance (TVAA), with whom we collaborate on many operational aspects across the SCAS region. This includes the provision of extended hours cover across Hampshire, the Isle of Wight, Berkshire, Buckinghamshire and Oxfordshire.
- Lottery Fundraising Services (LFS) our partner in running the “Flight for Life” society lottery and to deliver a canvassing facility for our Small Change Big Difference (SCBD) committed giving campaign.
- We cooperate closely with the Isle of Wight Ambulance Service in order to provide the very necessary and unique support, vital to people on the Island.
order to achieve routine governance business and additionally, as required, for special purpose briefings. The Board has four sub-committees, chaired by a Trustee, with delegated authority to look in greater depth at those areas, covering :-
## Structure
Full details of the Charity are available online at both the Charity Commission and Companies House websites, but the following is a high-level synopsis:
Operations, Finance & Investment, Marketing & Fundraising, Governance & People
- Trustees are recruited by the Board against required skill sets and all receive appropriate induction and training. Regular, wider training and development opportunities are also offered.
The sub-committee minutes form part of Board papers. Trustees also remain in regular contact with the Senior Management Team (SMT) as required to offer advice and support. Strategic direction of the Charity is determined by the Trustees, through their 5-year strategy and financial plan, which the Chief Executive and SMT are then authorised to deliver in addition to managing the day-today business of the Charity and its fundraising activities.
- The Board of Trustees must consist of at least three individuals and will not normally exceed 12.
- Trustees serve an initial term of three years, after which they may offer themselves for re-election; a Trustee will not normally serve for longer than nine years. Formal Trustee full Board meetings occur quarterly in
## Total Deployments
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1200
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1000
800
600
400
200
0
2017 2018 2019 2020 2021
CCTV HM56
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## Public Benefit and Openness
Having full regard to Charity Commission guidance on Public Benefit, Trustees remain confident that, through the provision of prehospital emergency medicine, which is freely available to the general public in Hampshire and the Isle of Wight, the Charity meets all the provisions necessary.
Two serious incidents were reported to the Charity Commission. The first incident was filed in November 2020 and related to an inappropriate use of one of the Critical Care Team vehicles by a clinician. No follow up to the initial report was required by the Charity Commission. The second incident was filed in in July 2021. This incident related to a delayed CCTV deployment due to a faulty security gate at our premises in Adanac Park. No follow up to the initial report was required by the Charity Commission. No incidents required reporting to the ICO.
## Activities and Achievements
## **Operational**
The team continued to offer critical care services this year delivered by either the helicopter (HM56) or critical care team vehicles (CCTV). The vehicles are used when weather conditions prevent flying or when the evening aviation response is being delivered by Thames Valley Air Ambulance as part of our sharing agreement.
The core team consists of a dispatch crew working alongside colleagues at
SCAS and a critical care team of a pre hospital emergency medicine trained doctor and specialist paramedic.
- Deployment Numbers
In the financial year there was a total of 1,547 deployments. 857 via HM56 and 690 by CCTV. The service was operational to expected standards (time and crew coverage), actual deployment numbers are clearly based on circumstances beyond the organisations control.
- Value added:
In offering critical care services we measure our value added by assessing what we offer above and beyond a typical paramedic ambulance crew. In essence this is about bringing the hospital emergency department to the roadside/ patient’s home.
## ● Quality
Our partnerships with UHS and SCAS not only provide excellence in clinical governance but also offers our crews the opportunity to refresh and develop their skills through practical experience both on road ambulances and in the hospital trauma setting. In this way we use our partnerships to enhance both our and our partners’ services.
The charity also supports crews in developing their clinical skills through a structured training pathway.
## **Income Generation**
Our fundraising and marketing teams work with external partners both to promote the charity, engage supporters and to raise income for the charity. The key income streams include our lottery, committed giving, legacy and trust & foundation income. The lottery remains our largest single source of income
(52%). We continue to develop other income streams to reduce the risk of dependency on this income source.
**52% The lottery remains our largest single source of income**
The charity also gains the support of a large pool of committed volunteers who support our events and community fundraising programme. It has been another frustrating year for these volunteers as we deal with the constraints of Covid on our programme. However in September we were able to run our flagship ‘Dash in the Dark’ event and look forward to returning to a full programme when conditions allow.
## **Fundraising Approach**
Hampshire and Isle of Wight Air Ambulance receives no Government or National Lottery funding for routine operations, and it is only thanks to the generosity of the communities that we serve that we are able to keep the Air Ambulance flying and saving lives. Our income profile is broad and is designed to deeply engage with individuals and groups. We employ a salaried, professional fundraising team, who do not earn a bonus, to manage our income streams and ensure that we meet statutory obligations to the Charity Commission and Fundraising Regulator.
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**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
Hampshire and Isle of Wight Air Ambulance work with Lottery Fundraising Service (LFS) as our third-party operator, to provide end to end management of our Flight for Life society lottery and to deliver a canvassing facility for our Small Change Big Difference committed giving campaign. There is a Commercial Participation Agreement in place, detailing the obligations of each organisation and regular reviews are in place to thoroughly appraise the service provided.
The Charity is a member of the Chartered Institute of Fundraising, the Fundraising Regulator, and holds a society lottery license with the Gambling Commission alongside LFS. The Charity maintains strong governance practices and remains compliant with the associated organisational codes of practice.
July 2021. The vacancy was advertised and recruitment undertaken in line with our Trustee Policy. The new cohort undertook a full induction programme prior to their formal appointment in July 2021.
Following the departure of Chief Executive Alex Lochrane in February 2021, Sherie Williams Ellen acted as Chief Executive while the Trustees recruited a new Chief Executive. The Trustees would like to thank Alex for his contribution to the charity during his tenure and Sherie for acting during this gap. Following a successful recruitment process Richard Corbett started with the charity in September 2021.
Any complaints that our fundraising activities may generate are recorded and investigated by the Charity Operations team, reviewed by the relevant line manager, or referred to our third-party operator where appropriate. The Charity take any opportunities to improve supporter care very seriously. Our fundraising activities generate very few complaints each year with fewer than 10 received in 2020/2021; none required escalation beyond the charity.
The LFS canvassers complete a Charity induction that focuses on gambling and fundraising regulation, including standards of behaviour that are expected when they interact with the public. All canvassers are ‘Dementia Friends’ accredited by the Alzheimer’s Society to protect vulnerable persons. Additionally, the Charity conducts regular canvasser mystery shopping exercises and compliance calls to ensure quality and consistency of service.
In January 2021 the charity moved its office location to F4, Adanac Park. The move was made more complex by the Covid lockdown but was completed successfully. The new premises offer both space for the charity team but also the ability to forward base our CCTV operational response vehicles.
## **Charity Operations**
The Trustees conducted a thorough recruitment process leading to the appointment of six new Trustees in
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HIOWAA Income
Chart 2021
44% 52%
● Donations and Legacies (44%)
● Investment Income & Bank
Interest (4%)
● Lottery & Other Income (52%)
4%
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to an increase in the number of paramedics, doctors’ and clinical governance costs.
We continued through the year to adapt operations based on Covid restrictions. The office reopening for staff in line with national guidance but on a hybrid pattern with home working to reduce overall numbers in the building. We were also able to re-engage office volunteers who offer us invaluable support. We continue to monitor the general situation and adapt ways of working as required.
expended £5,135,379 on our charitable activities, an increase of 10% on last year (2019/20: £4,678,087), and £2,676,548 on raising funds, down 13% on last year (2019/20: £3,085,619).
## **Costs of raising funds**
The reduction in costs of raising funds is mainly due to COVID-19 restrictions, which forced us to cancel many events, as well as our canvassing operations. The fundraising staff costs were also lower compared to 2020.
## **Income**
Legacy income at £964,296 (2019/20 £262,423) showed the greatest gain. This was supported by growth in committed giving through our SCBD campaign. These gains offset the reduction in income connected to events and other areas more directly impacted by Covid restrictions.
## Financial Review
## Investment Policy
## **Overview**
Despite the impact of COVID-19 our reserves position remains one of strength. The majority of our outreach fundraising activities were cancelled but we were able to rely on the generosity of our regular donors and lottery players, as well as significant legacies, to exceed our budgeted income enabling delivery of our operational activities.
## **Expenditure**
Rathbones and Brewin Dolphin continue as HIOWAA’s appointed Investment Managers. The investment objective for both investment managers continues to be to preserve the value of the funds under management in real terms, balancing risk against return.
From the total expenditure of £7,811,927, we spent 62% on the operation of our critical care services, 24% on lottery and fundraising costs, and the remaining 14% on support costs and investment management fees.
## **Charitable activities**
It is our policy not to invest directly in any company in which their primary activity is the tobacco sector.
Overall, we raised £8,269,279 in 2020/21, an increase of 10% on last year (2019/20: £7,514,829) and we
The increase in cost of charitable activities can be directly attributed
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13% 1%
15%
62%
9%
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## HIOWAA Expenditure Chart 2021
- Operations of Air Ambulance (62%)
- Fundraising Costs & Cost of Sales (9%)
- Lottery Costs (15%)
- Investment Management Fees (1%)
- Support Costs & Governance (13%)
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**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
satisfactory annual appraisal. The salary of SMT members is externally benchmarked and individual recommendations made by the CEO and agreed by the Governance and People Sub-Committee. The salary of the CEO is reviewed separately, subject to satisfactory annual appraisal by the Chairman and Treasurer. In accordance with the revised FRS102, further detail on senior staff pay is contained in the notes to the financial statements (note 9).
life-saving service as well as the strong reputation of the Charity.
The Trustees continue to review the performance of the Charity’s investments regularly, both on an ad-hoc basis and with an annual formal performance review between the managers and the Finance and Investment Sub-Committee.
## Future Strategy
The process to develop a new strategy was put on hold because of the operational impact of Covid on the charity and the uncertainty this caused. We are now re-starting this process with a view to launch a new strategy, in line with the financial year, in October 2022.
## Reserves Policy
The unrestricted reserves as at 30/09/2021 amounted to £17,972,804, approximately 2 years of overall expenditure. The Charity’s current 5 year forward forecast confirms that, on the basis of predicted income and expenditure which allow for the perceived short-term risks to charitable income, our reserves are adequate and provide sustainability of operations. The majority of our reserves are held in investments or on close call. A review of the reserves policy will be completed in 2022.
Prior to the launch of the full strategy we will be making decisions about Risk the future of our aviation contract. The current contract with Babcock On behalf of Trustees, the Chief ends in October 2022. We will be Executive maintains a comprehensive reviewing options as well as deciding Risk Register, broken down into how we will operate after the end of five key areas (Governance and the sharing agreement with TVAA in Compliance; Operations; Income September 2022. Generation; Finance; People) and designed to assess risks that may We are looking to develop operations impact on the Charity achieving with a two-phase approach, in line its agreed objectives. Whilst some with the strategic planning process. areas of operational and clinical risk Phase one will involve areas that are transferred to our key partners, require immediate action such as Trustees review quarterly the top 5 the aviation contract and recruiting risks that could impact on both the to our medical teams to allow the delivery and resilience of our maintenance of a full rota to deliver
## Remuneration Policy
The pay of all staff is reviewed annually, subject to individual staff’s
the service. Phase two will look at the longer term and be implemented from October 2022.
## Further information
This report provides a snapshot of the work of the charity. For detailed information and stories of the patients whose lives we have impacted please visit our website **www.hiowaa.org** for more information on our life saving work.
## Our gratitude
In closing the Trustees wish to reaffirm that our critical care service delivery is only made possible by the generosity and very broad support that the Charity receives right across the people and communities of Hampshire and the Isle of Wight.
**Accordingly, Trustees wish to record their sincere gratitude for this wide-ranging and vital generosity.**
## Trustees’ Responsibilities for Financial Statements
The Trustees are responsible for preparing the Annual Report and the Financial Statements in accordance with the Companies Act 2006 and for being satisfied that the Financial Statements give a true and fair view. The Trustees are also responsible for preparing the Financial Statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Trustees acknowledge their responsibilities to:
- select suitable accounting policies and then apply them consistently;
## Auditors
- observe the methods and principles in the Charities SORP;
Nexia Smith & Williamson were appointed as the Charity Auditors, on 27th Sept 2016. The current Trustees confirm that they have taken all necessary steps to make themselves aware of any information needed by the Charity’s auditors for the purposes of their audit and to establish that the auditors are aware of that information. The Trustees are not aware of any relevant audit information which has not been disclosed to Nexia Smith & Williamson.
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In preparing this Trustees’ report advantage has been taken of the small companies’ exemption.
This report was approved by the Trustees on 24/01/2022 and is signed on their behalf by
**David Drew** Chairman
**10 HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
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**Annual Report and Financial Statements**
**INDEPENDENT AUDITORS’ REPORT**
## **Other information**
## Independent Auditor’s Report to the Members of Hampshire and Isle Of Wight Air Ambulance
The other information comprises the information included in the 2021 Annual Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Opinion**
We have audited the financial statements of Hampshire and Isle of Wight Air Ambulance (the ‘charitable company’) for the year ended 30 September 2021 which comprise Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 30 September 2021 and of its income and expenditure for the year then ended;
Based on the work we have other information, we are required to performed, we have not identified report that fact. any material uncertainties relating to events or conditions that, individually We have nothing to report in this or collectively, may cast significant regard. doubt on the charitable company’s **Opinions on other** ability to continue as a going concern **matters prescribed by the** for a period of at least twelve months from when the financial statements **Companies Act 2006** are authorised for issue.
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
In our opinion, based on the work undertaken in the course of the audit:
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Basis for opinion**
- the information given in the Trustees’ Annual Report, which incorporates the Directors’ Report prepared for the purpose of
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs
company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Directors’ Report included within the Trustees’ Annual Report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors’ Report contained within the Trustees’ Annual Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting
records and returns; or reasonable assurance about whether ● certain disclosures of trustees’ the financial statements as a whole remuneration specified by law are are free from material misstatement, whether due to fraud or error, and to not made; or issue an auditor’s report that includes ● we have not received all the our opinion. Reasonable assurance is information and explanations we a high level of assurance, but is not a require for our audit; guarantee that an audit conducted in ● the trustees were not entitled accordance with ISAs (UK) will always detect a material misstatement to take advantage of the small when it exists. Misstatements can companies’ exemption from the arise from fraud or error and are requirement to prepare a strategic considered material if, individually report. or in the aggregate, they could **Responsibilities of trustees** reasonably be expected to influence the economic decisions of users As explained more fully in the taken on the basis of these financial Trustees’ Responsibilities Statement statements. set out on page 11, the trustees (who are also directors of the charitable Irregularities, including fraud, company for the purposes of are instances of non-compliance company law) are responsible for with laws and regulations. We the preparation of the financial design procedures in line with our statements and for being satisfied responsibilities, outlined above, to that they give a true and fair view, detect material misstatements in and for such internal control as the respect of irregularities, including trustees determine is necessary to fraud. The extent to which our enable the preparation of financial procedures are capable of detecting statements that are free from irregularities, including fraud, is material misstatement, whether due detailed below: to fraud or error.
We obtained a general understanding of the charitable company’s legal and regulatory framework through enquiry of management concerning their understanding of relevant laws and regulations, the entity’s policies and procedures regarding compliance. We also drew on our existing understanding of the charitable company’s industry and regulation.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We understand that the charitable company complies with the framework through:
## **Auditor’s responsibilities for the audit of the financial statements**
- Outsourcing investment management, lottery fundraising, accounts preparation and VAT and tax compliance to external experts.
Our objectives are to obtain
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**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
- Facilitating the completion of an annual return to the Gambling Commission in respect of the Lottery Funding Service.
- Subscribing to relevant updates from external experts, and making changes to internal procedures and controls as necessary.
In the context of the audit,
we considered those laws and
- regulations which determine the form and content of the financial statements, which are central to the charitable company’s ability to conduct its business, and/or where there is a risk that failure to comply could result in material penalties. We identified the following laws and regulations as being of significance in the context of the charitable company:
- The Companies Act 2006, Charity Commission Statement of Recommended Practice (SORP) on Accounting and Reporting by Charities applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective January 2019) and FRS 102 in respect of the preparation and presentation of the financial statements.
- The Gambling Commission regulations in respect of provision of an annual return, based on the audited financial statements.
We performed the following specific procedures to gain evidence about compliance with the significant laws and regulations identified above:
- Inspection of correspondence with the Charity Commission and Gambling Commission regarding
- any potential issues which may impact on the financial statements.
The senior statutory auditor led a discussion with senior members of the engagement team regarding the susceptibility of the entity’s financial statements to material misstatement, including how fraud might occur. The areas identified in this discussion were:
- Manipulation of the financial statements, especially revenue, via fraudulent journal entries.
- Inappropriate recognition of legacy income, as this is a judgement made by management and trustees.
These areas were communicated to the other members of the engagement team not present at the discussion. The procedures we carried out to gain evidence in the above areas included:
- Challenging management regarding the assumptions used in the recognition of legacy income and comparison to post-year-end data as appropriate.
- Testing journal entries, focusing particularly on postings to unexpected or unusual accounts and those posted at unusual times.
Overall, the senior statutory auditor was satisfied that the engagement team collectively had the appropriate competence and capabilities to identify or recognise irregularities. In particular, both the senior statutory auditor and the audit manager have a number of years’ experience in dealing with charitable companies.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/ auditorsresponsibilities.
This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## Nexia Smith & Williamson
Nexia Smith & Williamson (Jan 26, 2022 11:07 GMT)
## **Julie Mutton**
Senior Statutory Auditor, for and on behalf of
## **Nexia Smith & Williamson**
Statutory Auditor Chartered Accountants
Cumberland House 15-17 Cumberland Place Southampton Hampshire SO15 2BG
26/01/2022
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**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**STATEMENT OF FINANCIAL ACTIVITIES**
**BALANCE SHEET AT 30 SEPTEMBER 2021**
Statement of Financial Activities (Incorporating Income and Expenditure Account) for the year ended 30 September 2021
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UNRESTRICTED RESTRICTED
TOTAL TOTAL
NOTE FUNDS 2021 FUNDS
2021 (£) 2020 (£)
(£) 2021 (£)
Income and
endowments from:
Donations and legacies 2 3,534,882 75,691 3,610,573 2,587,099
-
Other trading activities 3 4,287,355 4,287,355 4,365,324
Investments 4 368,511 - 368,511 352,858
Other - Government
-
2,840 2,840 209,548
Grants
Total 8,193,588 75,691 8,269,279 7,514,829
Expenditure on:
Raising funds 5 2,676,455 93 2,676,548 3,085,619
Charitable activities 6 5,121,223 14,156 5,135,379 4,678,087
Total 7,797,678 14,249 7,811,927 7,763,706
Operating surplus/
(deficit) for the year 395,910 61,442 457,352 (248,877)
Net gain/(loss) on 11 975,706 - 975,706 (316,570)
investments
Surplus/(deficit) for
1,371,616 61,442 1,433,058 (565,447)
the year
Transfers between
- -
34,660 (34,660)
funds
Net movement in
1,406,276 26,782 1,433,058 (565,447)
funds
Funds at 1 October
16,566,528 5,431 16,571,959 17,137,406
2020
Funds at 30 September
17,972,804 32,213 18,005,017 16,571,959
2021
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The statement of financial activities incorporating the income and expenditure account includes all gains and losses recognised in the year.
All amounts relate to continuing activities.
The notes on pages 19 to 28 form part of these financial statements.
Balance Sheet at 30 September 2021 | **Company number 05244460**
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TOTAL TOTAL
NOTE
2021 (£) 2020 (£)
Fixed assets
Tangible assets 10 602,401 537,007
Investments 11 14,286,474 13,108,637
14,888,875 13,645,644
Current assets
Stocks 21,770 28,760
Debtors 12 966,799 621,182
Cash at bank and in hand 4,033,648 4,374,847
5,022,217 5,024,789
Liabilities
Creditors: Amounts falling due
13 (1,906,075) (2,078,474)
within one year
Provisions for liabilities 14 - (20,000)
(1,906,075) (2,098,474)
Net current assets 3,116,142 2,926,315
Total assets less current liabilities 18,005,017 16,571,959
Net assets 18,005,017 16,571,959
Funds
Restricted income funds 19 32,213 5,431
Unrestricted funds 18 17,972,804 16,566,528
Total funds 18,005,017 16,571,959
**----- End of picture text -----**
> Approved by the Trustees and authorised for issue on 24/01/2022 and signed on their behalf by:
P C TaylorP C Taylor (Jan 26, 2022 08:46 GMT) **David Drew Peter Taylor JP FCA FRSA** Chairman Treasurer
The notes on pages 19 to 28 form part of these financial statements.
**16**
**17**
**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**STATEMENT OF CASH FLOWS ENDED 30 SEPTEMBER 2021**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
Statement of cash flows for the year ended 30 September 2021
**----- Start of picture text -----**
TOTAL TOTAL
2021 (£) 2020 (£)
Cash flows from operating activities:
(205,088) 72,045
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of property, plant and equipment (234,948) (166,567)
Withdrawal of investments 98,669 12,667
Interest received 168 8,615
Net cash (used in) investment activities (136,111) (145,285)
Change in cash and cash equivalents in the financial year (341,199) (73,240)
Cash and cash equivalents at the beginning of the year 4,374,847 4,448,087
Cash and cash equivalents at the end of the year 4,033,648 4,374,847
**----- End of picture text -----**
**----- Start of picture text -----**
Reconciliation of surplus/(deficit) to net cash flow from operating activities
2021 (£) 2020 (£)
Net income/(loss) for the year 1,433,058 (565,447)
Adjustment for:
(Gains)/Losses on investments (975,706) 316,570
Investment income (368,343) (344,243)
Investment costs 67,544 63,009
Depreciation charges 169,265 193,238
Loss on disposal of fixed asset 289 24,669
Decrease/(increase) in stock 6,990 (2,213)
(Increase)/decrease in debtors (345,617) 215,925
(Decrease)/increase in creditors (192,400) 179,152
Interest received (168) (8,615)
Net cash (used in)/provided by operating activities (205,088) 72,045
**----- End of picture text -----**
## **1 Accounting Policies** /
Hampshire and Isle of Wight Air Ambulance is a company limited by guarantee and incorporated in England and Wales. The Address of the registered office is: F4 Adanac Park, Adanac Drive, Nursling, Southampton, SO16 0BT.
The financial statements have been prepared in accordance with the Charity Commission Statement of Recommended Practice (SORP) on Accounting and Reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
The Trustees confirm that the charity is a public benefit entity, as defined in FRS102.
## **a) Accounting Convention**
The financial statements are prepared under the historical cost convention with the exception of investments, which are included at revalued amounts.
## **b) Income**
Income is recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
Income represents the value of all grants, donations and other income receivable in respect of the year. Legacy income is included on receipt or when it becomes probable that the legacy will be received and the value of the incoming resources can be measured with sufficient reliability.
Income from the lottery is recognised in the period in which the individual prize draws are held. Income received in advance of those draws is deferred until the period in which they take place.
## **c) Expenditure**
Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the respective category. Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.
Support costs are allocated to the category of expenditure to which they apply, including direct staff cost, such as operational and fundraising staff. Where costs are not directly attributable, such as administrative staff costs, these are apportioned on the basis of time spent by those staff on different activities.
## **d) Tangible fixed assets and depreciation**
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. The rates generally applied are on a straight line basis, as follows:
|Only tangible fxed assets costing more than £1,000 are
apitalised.|Only tangible fxed assets costing more than £1,000 are
apitalised.|Only tangible fxed assets costing more than £1,000 are
apitalised.|
|---|---|---|
|**Leasehold Improvements**|**Over life of lease**||
|**Fixtures and Fittings**|**Over 4-10 years**||
|**Equipment**|**Over 4-5 years**||
|**Motor Vehicles**|**Over 4 years**||
## **e) Leased assets**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
## **f) Investments**
Investments are included in the balance sheet at market value.
## **g) Funds**
Unrestricted general funds can be used in accordance with the charitable objects of the organisation at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are given for particular restricted purposes.
## **h) Presentation currency**
The functional currency of the charity is in pounds sterling and the financial statements are also presented in pounds sterling.
Analysis of changes in net debt would replicate the information provided above and is therefore not disclosed.
**18**
**19**
**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **Accounting policies (continued)**
## **Judgements in applying accounting policies and key sources of estimation.**
## **i) Provisions**
Estimates and judgements are evaluated at each reporting date and are based on historical experience as adjusted for current market conditions and other factors. Management make estimates and assumptions concerning the future in preparing the financial statements and the actual results will not always reflect the accounting estimates made.
Provisions are recognised when the charity has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and the obligation can be estimated reliably. Provisions are measured at the best estimate of the amounts required to settle the obligation.
The estimates and assumptions that are considered to be key to Hampshire and Isle of Wight Air Ambulance are outlined below:
## **j) Going Concern**
The Charity’s primary sources of income are donations, legacies, lottery and investment income. In the year to 30 September 2021 this has been aided by the government backed job retention scheme. After careful consideration of the Charity’s current financial position, with due attention paid to the ongoing COVID-19 pandemic, the Trustees are confident that the Charity has adequate resources to continue in operation for the foreseeable future which is at least 12 months from the date of approval of these financial statements. Accordingly they continue to adopt the going concern basis in preparing the accounts.
Recognition of legacy income: where notifications of legacies are received prior to the balance sheet date but the income has not been received, an accrual for legacy income will be made if it is probable that the legacy will be received and the value of incoming resources can be measured with sufficient reliability.
Where these measurement criteria have not been met, consideration is made to determine whether the legacies meet the definition of a contingent asset. At the year end the estimated cash value of contingent assets is £Nil (prior year £Nil).
## **2 Income from donations and legacies** /
**----- Start of picture text -----**
UNRESTRICTED RESTRICTED TOTAL TOTAL
FUNDS 2021 FUNDS 2021 2021 2020
Donations 2,570,586 75,691 2,646,277 2,324,676
-
Legacies 964,296 964,296 262,423
3,534,882 75,691 3,610,573 2,587,099
**----- End of picture text -----**
The charity benefits greatly from the involvement and support of its many volunteers, details of which are given in the Trustees report. In accordance with FRS102 and the Charity’s SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.
## **3** / **Income from other trading activities**
**----- Start of picture text -----**
UNRESTRICTED TOTAL TOTAL
FUNDS 2021 2021 2020
Lottery income 4,264,428 4,264,428 4,338,009
Other income 14,906 14,906 21,383
Sale of merchandise 8,021 8,021 5,932
4,287,355 4,287,355 4,364,324
**----- End of picture text -----**
## **4** / **Income from investments**
**----- Start of picture text -----**
UNRESTRICTED TOTAL TOTAL
FUNDS 2021 2021 2020
Investment income 368,343 368,343 344,243
Bank interest 168 168 8,615
368,511 368,511 352,858
**----- End of picture text -----**
**21**
**20**
**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **5** / **Expenditure on raising funds**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Fundraising costs and cost of sales 414,429 810,629
Fundraising staff costs 273,883 359,546
Allocated support costs (note 7) 728,088 658,224
Lottery prizes and expenses 1,192,604 1,194,211
Investment management costs 67,544 63,009
2,676,548 3,085,619
**----- End of picture text -----**
Expenditure on raising funds was £2,676,548 (2020: £3,085,619) of which £2,676,455 (2020: £3,075,329) was unrestricted and £93 (2020: £10,290) was restricted.
## **6 Expenditure on charitable activities** /
**----- Start of picture text -----**
2021 (£) 2020 (£)
Operation of Air Ambulance 4,825,851 4,360,717
Operation staff costs 34,175 33,492
Allocated support costs (note 7) 275,064 242,664
Grants to Institutions - 16,545
Loss on disposal of fixed asset 289 24,669
5,135,379 4,678,087
**----- End of picture text -----**
Expenditure on charitable activities was £5,135,379 (2020: £4,678,087) of which £5,121,223 (2020: £4,537,236) was unrestricted and £14,156 (2020: £140,851) was restricted.
## **7** / **Analysis of expenditure on Support costs**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Administrative salaries and social security 613,249 567,691
Pension costs 30,588 29,591
Office costs 272,571 233,512
Other administrative costs 76,424 59,674
Governance costs 10,320 10,420
1,003,152 900,888
**----- End of picture text -----**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Support costs have been allocated as follows:
Expenditure on raising funds (note 5) 728,088 658,224
Expenditure on charitable activities (note 6) 275,064 242,664
1,003,152 900,888
**----- End of picture text -----**
## **8 Analysis of Governance costs** /
**----- Start of picture text -----**
2021 (£) 2020 (£)
Auditor and accountancy fees 9,975 9,427
Trustees expenses 45 418
Other 300 575
10,320 10,420
**----- End of picture text -----**
## **9** / **Staff costs**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Wages and salaries 841,606 873,718
Employer’s national insurance 71,450 76,781
Employer’s pension contributions 38,840 39,819
951,896 990,318
**----- End of picture text -----**
No Trustee, or any of their connected persons, received any remuneration in the current or prior year. Trustees travel expenses were £Nil (2020: £418) during the year. There were no related party transactions during the year.
The average number of full-time equivalent employees was 25 (2020: 26).
The key management personnel of the charity comprise 5 staff members. The total employee emoluments of the key management personnel of the Charity were £340,182 (2020: £303,821). The highest paid employee received emoluments of £73,138 (2020: £76,480) and pension contributions of £17,850 (2020: £17,850) in the year.
The following employees received employee benefits (excluding employer pension costs and employers NI) during the year between:
**----- Start of picture text -----**
2021 NO. 2020 NO.
£60,000 - £69,999 3 2
£70,000 - £79,999 1 1
- -
£80,000 - £89,999
**----- End of picture text -----**
**23**
**22 HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **10** / **Tangible fixed assets**
**----- Start of picture text -----**
LEASEHOLD FIXTURES
EQUIPMENT MOTOR
IMPROVE- AND TOTAL (£)
(£) VEHICLES (£)
MENTS (£) FITTINGS (£)
Cost
At 1 October 2020 503,840 360,587 99,958 185,852 1,150,237
Additions 148,022 82,861 4,065 - 234,948
-
Disposals (73,055) (1,732) (6,955) (81,742)
At 30 September 2021 578,807 441,716 97,068 185,852 1,303,443
Depreciation
At 1 October 2020 203,229 219,957 71,395 118,649 613,230
Charge for the year 49,290 75,672 6,317 37,986 169,265
-
Eliminated on disposal (73,055) (1,443) (6,955) (81,453)
At 30 September 2021 179,464 294,186 70,757 156,635 701,042
Net book value
399,343 147,530 26,311 29,217 602,401
At 30 September 2021
At 30 September 2020 300,611 140,630 28,563 67,203 537,007
**----- End of picture text -----**
## **12 Debtors** /
**----- Start of picture text -----**
2021 (£) 2020 (£)
Accrued income 441,036 171,992
Prepayments 444,566 315,937
Other debtors 81,197 133,253
966,799 621,182
**----- End of picture text -----**
## **13** / **Creditors: amounts falling due within one year**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Trade creditors 904,433 1,206,879
Other creditors 3,219 5,867
Lottery receipts in advance 467,913 535,939
Accruals 510,612 309,959
Other taxation and social security 19,898 19,830
1,906,075 2,078,474
**----- End of picture text -----**
The net book value of assets under finance lease was £NIL (2020: £2,644).
## **11 Fixed asset investments** /
**----- Start of picture text -----**
2021 (£) 2020 (£)
Market value at 30 September 2020 13,108,636 13,156,640
Additions/(Disposals)/(Income withdrawals) 269,676 331,575
Free withdrawals (67,544) (63,009)
Increase/(Decrease) in market value 975,706 (316,570)
Market value at 30 September 2021 14,286,474 13,108,636
Historic cost at 30 September 2021 12,350,302 12,021,702
**----- End of picture text -----**
Total investment income as disclosed on the face of the Statement of Financial Activities also includes £168 (2020: £8,615) of bank interest. All investments are listed.
No single investments exceeded 5% of total market value. The cash element was £472,474.
## **14** / **Provisions for liabilities**
**----- Start of picture text -----**
2021 (£) 2020 (£)
Dilapidations - 20,000
- 20,000
**----- End of picture text -----**
The provision for liabilities for prior year (£20,000) related to dilapidations costs for the charity’s previous head office at 22 Oriana Way, Southampton.
**----- Start of picture text -----**
TRANSFERRED TO
AT 1 OCTOBER 2020 (£) AT SEPTEMBER 2021 (£)
CREDITORS (£)
20,000 (20,000) -
Analysis of Provisions
for liabilities 20,000 (20,000) -
**----- End of picture text -----**
**25**
**24 HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**Annual Report and Financial Statements**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **15** / **Controlling party**
The charity is controlled by its Trustees.
## **16 Commitments under operating leases** /
## **Analysis of Unrestricted funds-prior year**
**----- Start of picture text -----**
AT 30
AT 1 OCTOBER NET MOVEMENT
TRANSFERS (£) SEPTEMBER
2019 (£) IN FUNDS (£)
2020 (£)
General fund -
17,128,245 (563,067) 1,350 16,566,528
operational reserve
17,128,245 (563,067) 1,350 16,566,528
**----- End of picture text -----**
The charity had commitments under non-cancellable operating leases as set out below:
**----- Start of picture text -----**
LAND AND LAND AND
OTHER OTHER
BUILDINGS BUILDINGS
2021 (£) 2020 (£)
2021 (£) 2020 (£)
Within one year 93,001 1,560,896 108,829 1,503,432
In two to five years 348,832 2,961 372,004 1,250,014
- -
In more than five years 550,463 620,292
992,296 1,563,857 1,101,125 2,753,446
**----- End of picture text -----**
The charge to the Statement of Financial Activities relating to operating leases for the year was £1,612,261 (2020: £1,571,673)
## **19** / **Analysis of Restricted funds**
**----- Start of picture text -----**
AT 30
AT 1 OCTOBER NET MOVEMENT
TRANSFERS (£) SEPTEMBER
2020 (£) IN FUNDS (£)
2021 (£)
Reserve for specified - 37,923 (34,660) 3,263
capital expenditure
Reserve for specific -
operational costs 2,931 17,569 20,500
Reserve for other
specific costs 2,500 5,950 - 8,450
5,431 61,442 (34,660) 32,213
**----- End of picture text -----**
## **17** / **Contingent assets**
The estimated cash value of contingent assets is NIL. (2020: NIL)
## **18 Analysis of Unrestricted funds** /
**----- Start of picture text -----**
AT 30
AT 1 OCTOBER NET MOVEMENT
TRANSFERS (£) SEPTEMBER
2020 (£) IN FUNDS (£)
2021 (£)
General fund -
16,566,528 1,371,616 34,660 17,972,804
operational reserve
16,566,528 1,371,616 34,660 17,972,804
**----- End of picture text -----**
## **Analysis of Unrestricted funds-prior year**
**----- Start of picture text -----**
AT 30
AT 1 OCTOBER NET MOVEMENT
TRANSFERS (£) SEPTEMBER
2019 (£) IN FUNDS (£)
2020 (£)
Reserve for specified - 350 (350) -
capital expenditure
Reserve for specified
1,161 2,770 (1,000) 2,931
operational costs
Reserve for COVID 19
- 140,000 (140,000) -
operational expenditure
Reserve for other
-
specific costs 8,000 (5,500) 2,500
9,161 137,620 (141,350) 5,431
**----- End of picture text -----**
**26 HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
**27**
**Annual Report and Financial Statements**
**NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2021**
## **20 Post Balance Sheet Events** /
There are no post balance sheet events in the current year.
## **21 Analysis of net assets between funds** /
Fund balances at 30 September 2021 are represented by:
**----- Start of picture text -----**
UNRESTRICTED RESTRICTED TOTAL
FUNDS (£) FUNDS (£) FUNDS (£)
-
Tangible fixed assets 602,401 602,401
Investments 14,286,474 - 14,286,474
Net current assets 3,083,929 32,213 3,116,142
17,972,804 32,213 18,005,017
**----- End of picture text -----**
**28**
**HIOWAA**[●] Hampshire and Isle of Wight Air Ambulance
HAMPSHIRE AND•
ISLE OF WIGHT
AIR AMBULANCE
www.hiowaa.org
023 8074 3510
enquiries@hiowaa.org