Registered Charity Number 1108880
Registered Company Number 5107163
## EAST SUSSEX WRAS LTD
Report and Accounts
31 December 2022
EAST SUSSEX WRAS LTD Report and Accounts Contents
||Page|
|---|---|
|Charity and Company Information|1|
|Trustees’ Report|1|
|Statement of Financial Activities|4|
|Income and Expenditure Account|5|
|Statement of total recognised gains and losses|6|
|Movements in Accumulated Funds|7|
|Balance Sheet|9|
|Statement of Cash Flows|10|
|Notes to the accounts|11|
2
## **EAST SUSSEX WRAS LTD**
## **The report of the Trustees for the year ended 31 December 2022**
## **Introduction**
The Trustees present their annual report and accounts for the year ended 31 December 2022, which includes the directors’ report.
The board of Trustees are satisfied with the performance of the charity, at both an operational and financial level during the year, and the position at 31 December 2022. They consider that the charity has the operational capability to continue it's activities during the coming year, and that the charity's assets are adequate to fulfil it's obligations.
## **Name, registered office and constitution of the charity**
The full name of the charity is East Sussex WRAS Ltd, known as East Sussex Wildlife Rescue and Ambulance Service.
The legal registration details are:-
_Date of incorporation_ 20/04/2004 _Company Registration Number_ 5107163 _The registered office is_ 8 STOUR CLOSE, STONE CROSS, PEVENSEY, BN24 5QU _Charity Registration Number_ 1108880 _The telephone number is_ 01825 873003
The Operations Director, Trevor Weeks MBE, is responsible for the day-to-day operations of the charity.
## **Objectives and Activities of the charity**
The objectives of the charity are to promote wildlife welfare and assistance and through both providing and educating on wildlife rescue, welfare and conservation. The activities that support this are:
- The operation of a 24 hour response advice, and where required, rescue service for wildlife, primarily in East Sussex and Brighton and Hove unitary authority areas.
- To provide/support appropriate facilities for the rehabilitation, care and treatment of wildlife casualties at our Casualty Centre in Whitesmith, East Sussex.
The Trustees have regarded the Charity Commission’s public benefit guidance when considering the ongoing activities of the charity and any proposed changes as they arise.
## **Nature of Governing Document and constitution of the charity**
Memorandum and articles of association incorporated 20 April 2004. The company is limited by guarantee of £10 per director without share capital.
3
## **EAST SUSSEX WRAS LTD**
## **The methods adopted for the recruitment and appointment of new trustees**
New trustees are appointed after an application and interview process followed by a vote by members.
## **The members of the Board of Trustees of the Charity at the date of the report and accounts were approved were:-**
MURRAE HUME LINDA DUNN IAIN TURNER MARK RUMMINS DAVID TURNER
In addition the following served as Trustees during the financial year:
MELANIE SHORT (resigned 30 April 2023) ADELINE GARMAN (resigned 27 April 2022)
## **Method of preparation of accounts**
This report has been prepared in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Murrae Hume Director and Trustee
4
## **EAST SUSSEX WRAS LTD**
## **Statement of Responsibilities of the Trustees**
The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.
Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2022 was 5 (2021- 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. Independent examiner Edward Hughes was appointed as the charitable company's independent examiner during the year and has expressed his willingness to act in that capacity. Approved by the trustees on 25 September 2023 and signed on their behalf by M Hum, Director on 25 September 2023.
5
## **EAST SUSSEX WRAS LTD Statement of Financial Activities for the year ended 31 December 2022**
|**Notes**
**Incoming resources**
**_Income from donations and legacies_**
Donations
Income from other trading activities
Bank Interest and Grant Income
Legacies
**Total incoming resources**
**_Costs of generating funds_**
Costs of generating voluntary income
**_Costs of charitable activities_**
**Total resources expended**
**Net incoming (outgoing) resources before**
**transfers between funds**
**Gross transfer between funds**
**Net incoming resources before**
**other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|Unrestricted
Restricted
Total
Last Year
Funds
Funds
Funds
Total Funds
£
£
£
£
2022
2022
2022
2021
198,516
343,533
79,578
60,518
10,322
37,245
261,801
550,219
417,816
-
-
859,122
70,840
19,088
423,197
396,413
494,037
-
-
415,501
56,182
-
- 443,611
-
-
-
-
56,182
-
-
443,611
56,182
957,643
-
-
443,611
514,032
1,013,825
-
-
957,643|
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the balance sheet on page 9 as required by SORP.
All activities derive from continuing operations
The notes on pages 11 to 17 from an integral part of these account
6
## **EAST SUSSEX WRAS LTD**
## **Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2022**
|**Turnover**
Direct costs of turnover
Operating gain
Gains on ordinary activities before tax
Gain for the financial year
Retained Profit for the financial year|2022
2021
£
£
550,219
859,112
494,037
415,501
56,182
443,611
56,182
443,611
56,182
443,611
56,182
443,611|
|---|---|
All activities derive from continuing operations
The notes on page 11 to 17 form an integral part of these accounts
7
## **EAST SUSSEX WRAS LTD**
## **Statement of Financial Activities**
## **for the year ended 31 December 2022**
|**Statement of Total Recognised Gains and Losses**|||||
|---|---|---|---|---|
|**for the year ended 31 December 2022**|||||
||||**2022**|**2021**|
||||**£**|**£**|
|Excess of income over expenditure before realisation of assets|||56,182|443,611|
|Profit per Profit and Loss Account|||56,182|443,611|
|Grants for the acquisition of fixed assets|||||
|**Net movement in funds before taxation**|||56,182|433,611|
|**Movements in revenue and capital funds**|||||
|**for the year ended 31 December 2022**|||||
|**Revenue accumulated funds**|Unrestricted|Restricted|Total|Last Year|
||Funds|Funds|Funds||
||2022|2022|2022|2021|
||£|£|£|£|
|Accumulated funds brought forward|957,643||957,643|514,032|
|Recognised gains and losses before transfers|56,182||56,182|443,611|
|**Closing revenue accumulated funds**|1,013,825|-|1,013,825|957,643|
## **The statement of changes in resources applied for fixed assets for charity use is shown in the notes to the accounts**
The notes on pages 11 to 17 from an integral part of these accounts
8
|**Company Number** **5107163**
**Balance Sheet as at 31 December 2022**
**Notes**
**Fixed Assets**
_Tangible Assets_
5
**_Total Fixed Assets_**
**Current Assets**
_Cash at bank and in hand_
**Creditors:-**
_Amounts due within 1 year_
6
**Current Assets less current**
**liabilities**
**Total assets less current liabilities**
**Creditors:-**
_Amounts due after 1 year_
**Provisions for liabilities and charges**
**Net assets including pension asset/liability**
**_The funds of the charity_**
**_Unrestricted Income Funds_**
Unrestricted revenue accumulated funds
Designated revenue funds
Unrestricted capital funds
**Total unrestricted funds**
**Restricted income funds**
Restricted capital funds
**Total restricted funds**
**Total charity funds**|**2022**
**£**
47,018
967,216
-
967,216
1,014,234
1,014,234
1,014,234
1,014,234
1,014,234|**2021**
**£**
39,856
918,587
-800
917,787
957,643|
|---|---|---|
|||957,643
957,643
957,643
957,643|
9
## **EAST SUSSEX WRAS LTD Statement of cash flows For the year ended 31 December 2022**
|**Notes**
Cash flows from operating activities:
Net cash provided by (used in) operating activities
9
Cash flows from investing activities:
Interest received
Purchase of property, plant and equipment
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Cash inflows from new borrowing
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period|**2022**
**2021**
**£**
**£**
79,031
470,282|
|---|---|
||874
51
-
31,276
-41,789|
||30,402
41,738|
||-
-|
||-
-|
||48,629
428,544
918,587
490,043
967,216
918,587|
The Directors are satisfied that for the year in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of it's accounts for the year in question in accordance with section 476 of the act.
The Director(s) acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
## MURRAE HUME
## Trustee
Approved by the board of trustees on 25 September 2023
The notes on pages 11 to 17 form an integral part of these accounts
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **1 Accounting Policies**
## _**Basis of preparation of the accounts**_
The financial statements have been prepared in accordance with Financial Reporting Standard 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland), and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales (The SORP).
The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Acts, and include the results of the charity's operations which are described in the Trustee's report, all of which are continuing Insofar as the SORP requires compliance with specific Financial Reporting Standards other than the FRS102 then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRS102.
Advantage has been taken of section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The particular accounting policies adopted are set out below
## **Accounting convention**
The financial statements are prepared on a going concern basis, under the historical cost convention.
## **Incoming resources**
Incoming resources are accounted for on a receivable basis, except for legacies which are accounted for when the amount to be received is known with reasonable certainty.
## **Tangible fixed assets used by the charity**
These are capitalized if they can be used for more than one year and cost at least £500. These are depreciated over the useful economic life of the asset.
## **Valuation of trading stock**
The charity runs a single shop selling donated goods, The value of the donated stock at the year end is considered immaterial.
## **EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
**2** As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the statement of accounts.
|**3**|**Staff costs and emoluments**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Gross salaries|237,956|174,686|
||**Numbers of full time employees**|||
||**or full time equivalents**|**2022**|**2021**|
||Engaged on charitable activities|11|8|
||There were no fees or other remuneration paid to the trustees|||
||There were no employees with emoluments in excess of £60,000 per annum|||
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **4 Trustees' remuneration**
Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.
## **5 Tangible functional fixed assets**
Tangible functional fixed assets are the vehicles and other equipment used in the provision of rescue services and the treatment of casualties. The useful economic life of all of these assets is 3 years.
## **Asset cost, valuation or revalued amount**
|As at 1 January 2022
Additions
Disposals
As at 31 December 2022
**Accumulated depreciation and impairment provisions**
As at 1 January 2022
Charge for the year
Accumulated depreciation on disposals
As at 31 December 2022|
|266,720
31,684
-171,072
127,332
226,864
23,618
-170,167|
|---|---|---|
|||
80,314|
All disposals were of assets with immaterial book value.
|**Net book value**
As at 31 December 2022
As at 31 December 2021|47,018|
|---|---|
||
39,856|
All assets are used for direct charitable purposes and there are no inalienable or heritage assets
## **EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **6 Creditors: amounts falling due within 1 year**
**7**
|Accrued expenses
**Analysis of net movement in funds**
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
**Net movement in funds available for future activities**||**2022**
**£**
0
**2022**
**£**
56,182|**2021**
**£**
800
**2021**
**£**
443,611
443,611|
|---|---|---|---|
|||56,182||
The net resources applied on functional fixed assets and the net investment in programme related investments represents the cost of additions less proceeds of any disposals.
## **8 Particulars of individual funds and analysis of assets and liabilities representing funds at 31 December 2022**
|**at 31 December 2022**|||||
|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|47,018|||47,018|
|Current assets|967,216|||967,216|
|Current liabilities|-|||-|
||1,014,234|||1,014,234|
|**At 1 January 2022**|**Unrestricted**|**Designated**|**Restricted**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|39,856|||39,856|
|Current assets|918,587|||918,857|
|Current liabilities|-800|||-800|
||957,643|||957,643|
|**The individual funds included above are:-**|||||
||**Funds at**|**Movements**|**Transfers**|**Funds at**|
||**2021**|**in funds**|**between**|**2022**|
||**£**|**£**|**£**|**£**|
||957,643|56,182||1,013,825|
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **Analysis of movements in funds as shown in the table above**
|**Incoming**|**Outgoing**|**Gains and**|**Movement**|
|---|---|---|---|
|**Resources**|**Resources**|**Losses**|**in funds**|
|**£**|**£**|**£**|**£**|
|550,219|494,037||56,182|
9 **Reconciliation of net income(expenditure) to net cash flow form operating activities**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Net income/(expenditure) for the reporting period (as|||
|per the statement of financial activities)|56,182|443,611|
|Adjustments for:|||
|Depreciation charges|23,618|
26,672|
|Loss on disposal of fixed assets|||
||905|-|
|||-|
|Interest received|- 874|51|
|Increase/(decrease) in creditors|- 800|50|
|Net cash provided by (used in) operating activities|79,031|470,282|
**EAST SUSSEX WRAS LTD Schedule to the Statement of Financial Activities for the year ended 31 December 2022**
## **Status of this schedule to the Statement of Financial Activities**
This schedule is an intrinsic part of the accounts required to comply with the 2006 Revision of the Statement Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales effective April 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.
|**Incoming Resources**
**Incoming Resources from generating funds**
**Other voluntary income**
Member's subscriptions
Total other voluntary income
**Total voluntary income**
**Activities for generating funds**
Fundraising activities
**Total of activities for generating funds**
**Incoming resources from charitable activities**
Grants for provision of charitable goods/services
**Total incoming resources from charitable activities**
**Total incoming resources**
**Cost of generating voluntary income**
Fundraising Publicity
Cost of fundraising activities
**Total costs of generating voluntary income**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Prior period**
**Total funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
198,516
343,503|
|---|---|
||261,801
417,816|
||460,317
761,319|
||79,578
60,518|
||79,578
60,518|
||10,322
37,245|
||10,322
37,245|
|||
||550,219
859,082|
||8,466
14,156
62,373
4,932|
||70,839
19,088|
## **Charitable Expenditure**
_Support costs of charitable activities_
|Direct support costs|2022|2021|
|---|---|---|
|Gross wages and salaries - charitable activities|208,548|174,686|
|Repairs and renewals|8,076|4,245|
|Ambulance running expenses|41,488|46,609|
|Bank charges|1,197|3,148|
|Veterinary costs|2,211|6,075|
|Animal feeds|27,749|18,467|
|Veterinary products|17,048|13,858|
|Training, welfare, H & S and sundries|3,335|599|
||**309,655**|**267,687**|
|**Management and administration costs**
**in support of charitable activities**
Professional fees in support of charitable activities
**Other support costs**
Depreciation of assets used for charitable purposes
Utilities
Waste disposal
Rent, rates and other building costs
Cleaning
Total support costs|4,329
28,450|
|---|---|
||4,329
28,450|
||23,618
26,672
25,874
20,700
14,833
13,265
29,342
23,398
15,545
16,241|
||109,212
100,276|
||415,501
415,501|
## **Total expended on charitable activities**
494,037
415,501
Registered Charity Number 1108880
Registered Company Number 5107163
## EAST SUSSEX WRAS LTD
Report and Accounts
31 December 2022
EAST SUSSEX WRAS LTD Report and Accounts Contents
||Page|
|---|---|
|Charity and Company Information|1|
|Trustees’ Report|1|
|Statement of Financial Activities|4|
|Income and Expenditure Account|5|
|Statement of total recognised gains and losses|6|
|Movements in Accumulated Funds|7|
|Balance Sheet|9|
|Statement of Cash Flows|10|
|Notes to the accounts|11|
2
## **EAST SUSSEX WRAS LTD**
## **The report of the Trustees for the year ended 31 December 2022**
## **Introduction**
The Trustees present their annual report and accounts for the year ended 31 December 2022, which includes the directors’ report.
The board of Trustees are satisfied with the performance of the charity, at both an operational and financial level during the year, and the position at 31 December 2022. They consider that the charity has the operational capability to continue it's activities during the coming year, and that the charity's assets are adequate to fulfil it's obligations.
## **Name, registered office and constitution of the charity**
The full name of the charity is East Sussex WRAS Ltd, known as East Sussex Wildlife Rescue and Ambulance Service.
The legal registration details are:-
_Date of incorporation_ 20/04/2004 _Company Registration Number_ 5107163 _The registered office is_ 8 STOUR CLOSE, STONE CROSS, PEVENSEY, BN24 5QU _Charity Registration Number_ 1108880 _The telephone number is_ 01825 873003
The Operations Director, Trevor Weeks MBE, is responsible for the day-to-day operations of the charity.
## **Objectives and Activities of the charity**
The objectives of the charity are to promote wildlife welfare and assistance and through both providing and educating on wildlife rescue, welfare and conservation. The activities that support this are:
- The operation of a 24 hour response advice, and where required, rescue service for wildlife, primarily in East Sussex and Brighton and Hove unitary authority areas.
- To provide/support appropriate facilities for the rehabilitation, care and treatment of wildlife casualties at our Casualty Centre in Whitesmith, East Sussex.
The Trustees have regarded the Charity Commission’s public benefit guidance when considering the ongoing activities of the charity and any proposed changes as they arise.
## **Nature of Governing Document and constitution of the charity**
Memorandum and articles of association incorporated 20 April 2004. The company is limited by guarantee of £10 per director without share capital.
3
## **EAST SUSSEX WRAS LTD**
## **The methods adopted for the recruitment and appointment of new trustees**
New trustees are appointed after an application and interview process followed by a vote by members.
## **The members of the Board of Trustees of the Charity at the date of the report and accounts were approved were:-**
MURRAE HUME LINDA DUNN IAIN TURNER MARK RUMMINS DAVID TURNER
In addition the following served as Trustees during the financial year:
MELANIE SHORT (resigned 30 April 2023) ADELINE GARMAN (resigned 27 April 2022)
## **Method of preparation of accounts**
This report has been prepared in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Murrae Hume Director and Trustee
4
## **EAST SUSSEX WRAS LTD**
## **Statement of Responsibilities of the Trustees**
The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.
Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2022 was 5 (2021- 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. Independent examiner Edward Hughes was appointed as the charitable company's independent examiner during the year and has expressed his willingness to act in that capacity. Approved by the trustees on 25 September 2023 and signed on their behalf by M Hum, Director on 25 September 2023.
5
## **EAST SUSSEX WRAS LTD Statement of Financial Activities for the year ended 31 December 2022**
|**Notes**
**Incoming resources**
**_Income from donations and legacies_**
Donations
Income from other trading activities
Bank Interest and Grant Income
Legacies
**Total incoming resources**
**_Costs of generating funds_**
Costs of generating voluntary income
**_Costs of charitable activities_**
**Total resources expended**
**Net incoming (outgoing) resources before**
**transfers between funds**
**Gross transfer between funds**
**Net incoming resources before**
**other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|Unrestricted
Restricted
Total
Last Year
Funds
Funds
Funds
Total Funds
£
£
£
£
2022
2022
2022
2021
198,516
343,533
79,578
60,518
10,322
37,245
261,801
550,219
417,816
-
-
859,122
70,840
19,088
423,197
396,413
494,037
-
-
415,501
56,182
-
- 443,611
-
-
-
-
56,182
-
-
443,611
56,182
957,643
-
-
443,611
514,032
1,013,825
-
-
957,643|
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the balance sheet on page 9 as required by SORP.
All activities derive from continuing operations
The notes on pages 11 to 17 from an integral part of these account
6
## **EAST SUSSEX WRAS LTD**
## **Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2022**
|**Turnover**
Direct costs of turnover
Operating gain
Gains on ordinary activities before tax
Gain for the financial year
Retained Profit for the financial year|2022
2021
£
£
550,219
859,112
494,037
415,501
56,182
443,611
56,182
443,611
56,182
443,611
56,182
443,611|
|---|---|
All activities derive from continuing operations
The notes on page 11 to 17 form an integral part of these accounts
7
## **EAST SUSSEX WRAS LTD**
## **Statement of Financial Activities**
## **for the year ended 31 December 2022**
|**Statement of Total Recognised Gains and Losses**|||||
|---|---|---|---|---|
|**for the year ended 31 December 2022**|||||
||||**2022**|**2021**|
||||**£**|**£**|
|Excess of income over expenditure before realisation of assets|||56,182|443,611|
|Profit per Profit and Loss Account|||56,182|443,611|
|Grants for the acquisition of fixed assets|||||
|**Net movement in funds before taxation**|||56,182|433,611|
|**Movements in revenue and capital funds**|||||
|**for the year ended 31 December 2022**|||||
|**Revenue accumulated funds**|Unrestricted|Restricted|Total|Last Year|
||Funds|Funds|Funds||
||2022|2022|2022|2021|
||£|£|£|£|
|Accumulated funds brought forward|957,643||957,643|514,032|
|Recognised gains and losses before transfers|56,182||56,182|443,611|
|**Closing revenue accumulated funds**|1,013,825|-|1,013,825|957,643|
## **The statement of changes in resources applied for fixed assets for charity use is shown in the notes to the accounts**
The notes on pages 11 to 17 from an integral part of these accounts
8
|**Company Number** **5107163**
**Balance Sheet as at 31 December 2022**
**Notes**
**Fixed Assets**
_Tangible Assets_
5
**_Total Fixed Assets_**
**Current Assets**
_Cash at bank and in hand_
**Creditors:-**
_Amounts due within 1 year_
6
**Current Assets less current**
**liabilities**
**Total assets less current liabilities**
**Creditors:-**
_Amounts due after 1 year_
**Provisions for liabilities and charges**
**Net assets including pension asset/liability**
**_The funds of the charity_**
**_Unrestricted Income Funds_**
Unrestricted revenue accumulated funds
Designated revenue funds
Unrestricted capital funds
**Total unrestricted funds**
**Restricted income funds**
Restricted capital funds
**Total restricted funds**
**Total charity funds**|**2022**
**£**
47,018
967,216
-
967,216
1,014,234
1,014,234
1,014,234
1,014,234
1,014,234|**2021**
**£**
39,856
918,587
-800
917,787
957,643|
|---|---|---|
|||957,643
957,643
957,643
957,643|
9
## **EAST SUSSEX WRAS LTD Statement of cash flows For the year ended 31 December 2022**
|**Notes**
Cash flows from operating activities:
Net cash provided by (used in) operating activities
9
Cash flows from investing activities:
Interest received
Purchase of property, plant and equipment
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Cash inflows from new borrowing
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period|**2022**
**2021**
**£**
**£**
79,031
470,282|
|---|---|
||874
51
-
31,276
-41,789|
||30,402
41,738|
||-
-|
||-
-|
||48,629
428,544
918,587
490,043
967,216
918,587|
The Directors are satisfied that for the year in question the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of it's accounts for the year in question in accordance with section 476 of the act.
The Director(s) acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
## MURRAE HUME
## Trustee
Approved by the board of trustees on 25 September 2023
The notes on pages 11 to 17 form an integral part of these accounts
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **1 Accounting Policies**
## _**Basis of preparation of the accounts**_
The financial statements have been prepared in accordance with Financial Reporting Standard 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland), and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales (The SORP).
The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Acts, and include the results of the charity's operations which are described in the Trustee's report, all of which are continuing Insofar as the SORP requires compliance with specific Financial Reporting Standards other than the FRS102 then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRS102.
Advantage has been taken of section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The particular accounting policies adopted are set out below
## **Accounting convention**
The financial statements are prepared on a going concern basis, under the historical cost convention.
## **Incoming resources**
Incoming resources are accounted for on a receivable basis, except for legacies which are accounted for when the amount to be received is known with reasonable certainty.
## **Tangible fixed assets used by the charity**
These are capitalized if they can be used for more than one year and cost at least £500. These are depreciated over the useful economic life of the asset.
## **Valuation of trading stock**
The charity runs a single shop selling donated goods, The value of the donated stock at the year end is considered immaterial.
## **EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
**2** As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the statement of accounts.
|**3**|**Staff costs and emoluments**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Gross salaries|237,956|174,686|
||**Numbers of full time employees**|||
||**or full time equivalents**|**2022**|**2021**|
||Engaged on charitable activities|11|8|
||There were no fees or other remuneration paid to the trustees|||
||There were no employees with emoluments in excess of £60,000 per annum|||
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **4 Trustees' remuneration**
Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.
## **5 Tangible functional fixed assets**
Tangible functional fixed assets are the vehicles and other equipment used in the provision of rescue services and the treatment of casualties. The useful economic life of all of these assets is 3 years.
## **Asset cost, valuation or revalued amount**
|As at 1 January 2022
Additions
Disposals
As at 31 December 2022
**Accumulated depreciation and impairment provisions**
As at 1 January 2022
Charge for the year
Accumulated depreciation on disposals
As at 31 December 2022|
|266,720
31,684
-171,072
127,332
226,864
23,618
-170,167|
|---|---|---|
|||
80,314|
All disposals were of assets with immaterial book value.
|**Net book value**
As at 31 December 2022
As at 31 December 2021|47,018|
|---|---|
||
39,856|
All assets are used for direct charitable purposes and there are no inalienable or heritage assets
## **EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **6 Creditors: amounts falling due within 1 year**
**7**
|Accrued expenses
**Analysis of net movement in funds**
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
**Net movement in funds available for future activities**||**2022**
**£**
0
**2022**
**£**
56,182|**2021**
**£**
800
**2021**
**£**
443,611
443,611|
|---|---|---|---|
|||56,182||
The net resources applied on functional fixed assets and the net investment in programme related investments represents the cost of additions less proceeds of any disposals.
## **8 Particulars of individual funds and analysis of assets and liabilities representing funds at 31 December 2022**
|**at 31 December 2022**|||||
|---|---|---|---|---|
||**Unrestricted**|**Designated**|**Restricted**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|47,018|||47,018|
|Current assets|967,216|||967,216|
|Current liabilities|-|||-|
||1,014,234|||1,014,234|
|**At 1 January 2022**|**Unrestricted**|**Designated**|**Restricted**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**£**|**£**|**£**|**£**|
|Tangible fixed assets|39,856|||39,856|
|Current assets|918,587|||918,857|
|Current liabilities|-800|||-800|
||957,643|||957,643|
|**The individual funds included above are:-**|||||
||**Funds at**|**Movements**|**Transfers**|**Funds at**|
||**2021**|**in funds**|**between**|**2022**|
||**£**|**£**|**£**|**£**|
||957,643|56,182||1,013,825|
**EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2022**
## **Analysis of movements in funds as shown in the table above**
|**Incoming**|**Outgoing**|**Gains and**|**Movement**|
|---|---|---|---|
|**Resources**|**Resources**|**Losses**|**in funds**|
|**£**|**£**|**£**|**£**|
|550,219|494,037||56,182|
9 **Reconciliation of net income(expenditure) to net cash flow form operating activities**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Net income/(expenditure) for the reporting period (as|||
|per the statement of financial activities)|56,182|443,611|
|Adjustments for:|||
|Depreciation charges|23,618|
26,672|
|Loss on disposal of fixed assets|||
||905|-|
|||-|
|Interest received|- 874|51|
|Increase/(decrease) in creditors|- 800|50|
|Net cash provided by (used in) operating activities|79,031|470,282|
**EAST SUSSEX WRAS LTD Schedule to the Statement of Financial Activities for the year ended 31 December 2022**
## **Status of this schedule to the Statement of Financial Activities**
This schedule is an intrinsic part of the accounts required to comply with the 2006 Revision of the Statement Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales effective April 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.
|**Incoming Resources**
**Incoming Resources from generating funds**
**Other voluntary income**
Member's subscriptions
Total other voluntary income
**Total voluntary income**
**Activities for generating funds**
Fundraising activities
**Total of activities for generating funds**
**Incoming resources from charitable activities**
Grants for provision of charitable goods/services
**Total incoming resources from charitable activities**
**Total incoming resources**
**Cost of generating voluntary income**
Fundraising Publicity
Cost of fundraising activities
**Total costs of generating voluntary income**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**Prior period**
**Total funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
198,516
343,503|
|---|---|
||261,801
417,816|
||460,317
761,319|
||79,578
60,518|
||79,578
60,518|
||10,322
37,245|
||10,322
37,245|
|||
||550,219
859,082|
||8,466
14,156
62,373
4,932|
||70,839
19,088|
## **Charitable Expenditure**
_Support costs of charitable activities_
|Direct support costs|2022|2021|
|---|---|---|
|Gross wages and salaries - charitable activities|208,548|174,686|
|Repairs and renewals|8,076|4,245|
|Ambulance running expenses|41,488|46,609|
|Bank charges|1,197|3,148|
|Veterinary costs|2,211|6,075|
|Animal feeds|27,749|18,467|
|Veterinary products|17,048|13,858|
|Training, welfare, H & S and sundries|3,335|599|
||**309,655**|**267,687**|
|**Management and administration costs**
**in support of charitable activities**
Professional fees in support of charitable activities
**Other support costs**
Depreciation of assets used for charitable purposes
Utilities
Waste disposal
Rent, rates and other building costs
Cleaning
Total support costs|4,329
28,450|
|---|---|
||4,329
28,450|
||23,618
26,672
25,874
20,700
14,833
13,265
29,342
23,398
15,545
16,241|
||109,212
100,276|
||415,501
415,501|
## **Total expended on charitable activities**
494,037
415,501
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examlner's Report
Report to the trustees
Chaiily Name
East Sussex WRAS LTO
On accounts for the year
ended
31 December 2022
Charity no
(if any)
1108880
Sèt out on pages
IremÈniber lo include Ihe page iiiiimbeis of addilional sheÈlsl
I report to the trustees on my examination ofthe accounts of the above
charity {"the Trust.) for the year ended 3111212022.
Responsibilltles and
basis of report
As the charity's truslees, you are responsible for the preparation of the
accounts in accordance with the reqLtirements of the Charities Act 2011
I'the Act.).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent The charity's gross income exceeded £250,000 and l am qualified to
examiner's statement undertake the examination by being a qualified member of the Chartered
Institute of Management Accountants (CIMA).
I have completed my examination. I confirm that no material matters have
come to my attention in connection wilh the examination lolher than that
disclosed below "} which gives me cause to believe that in, any material
respect..
the accounting records were not kept in accordance with section 130
of the Charities Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements
Goncerning the form and content of accounts set out in the Charities
(Accounts and Reports} Regulations 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matt6rs in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
Signed:
Date:
2110912023
Name:
Edward Hughes ACMA, CGMA
Relevant professional
qualificatlon{s) or body
Chartered Institute of Management Accountants {CIMAI
IER
Oct 2018
lif any):
Address:
16 Brougham Grove
Angmering
BN16 4PP
Section B
Disclosure
Only complete if the examiner needs lo highlight material mallers of concern
(see CC32, Independent examination of charity accounts.. directions and
guidan for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
NIA
IER
Oct 2018