2023-12-31-accounts - East Sussex Wras Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

Registered Charity Number 1108880

Registered Company Number 5107163

EAST SUSSEX WRAS LTD

Report and Accounts

31 December 2023

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

EAST SUSSEX WRAS LTD

The report of the Trustees for the year ended 31 December 2023

Introduction

The Trustees present their annual report and accounts for the year ended 31 December 2023, 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 2023. They consider that the charity has the operational capability to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its 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.

Governance

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 a Trustee during the financial year:

MELANIE SHORT (resigned 30 April 2023)

New trustees are appointed after an application and interview process followed by a vote by members.

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:

EAST SUSSEX WRAS LTD

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. Over 5,900 rescues were carried out in 2023.
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.

Looking Ahead

WRAS operates from a centre in Whitesmith, East Sussex. Although this centre has supported the expansion of WRAS to date it has limitations for further expansion. It is the strategic objective of the charity to identify a larger site for development of an animal hospital in the East Sussex area.

Risks and Challenges

The main sources of income for WRAS over the previous reporting periods are private donations and legacies, the quantum and timing of which in particular are by their nature uncertain.

Reserves Policy

A Reserves Policy has been agreed by the Trustees, and is reviewed annually. The policy considers:

The purposes of the reserves for ongoing financial stability and to facilitate strategic development
- How an appropriate level of reserves is calculated and the risks considered in this
Types of reserves and any restrictions around their use

The outcome of the review is that:

General Reserves to support the general operational needs of the charity in delivering its services is set at 50% of the operational costs in the approved budget for the following financial year. This reflects uncertainty around the amount and timing of legacies and other income.

Designated Reserves consist of amounts to support the funding of the charity’s strategic objective to identify a new hospital site to replace the current centre. There are no restricted reserves.

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.

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.

EAST SUSSEX WRAS LTD

Murrae Hume Director and Trustee

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 2023 was 5 (2022- 5). 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

EAST SUSSEX WRAS LTD

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 28 August 2024 and signed on their behalf by M Hume, Director on 29 August 2024.

Statement of Financial Activities
for the year ended 31 December 2023
Unrestricted Restricted Total Last Year Funds Funds Funds	Total Funds
	Notes	£	£	£	£
		2023	2023	2023	2022
Incoming resources
Income from donations and legacies
Donations		175,352			198,516
Income from other trading activities		87,638			79,578
Bank Interest and Grant Income		23,560			10,322
Legacies		254,954			261,801
Total incoming resources		541,503	-	-	550,219
Costs of generating funds
Costs of generating voluntary income	82,214 70,840 Costs of charitable activities				503,044
		423,197
Total resources expended		585,258	-	-	494,037
Net incoming (outgoing) resources before
transfers between funds		(43,755)	-	-	56,182
Gross transfer between funds		-	-	-	-
Net incoming resources before		(43,755)	-	-	56,182
other recognised gains and losses
Net movement in funds		(43,755)	-	-	56,182
Reconciliation of funds
Total funds brought forward		1,013,825			957,643
Total funds carried forward		970,070	-	-	1,013,825

EAST SUSSEX WRAS LTD

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

Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2023 Turnover Direct costs of turnover Operating gain/(loss) Gains/(loss) on ordinary activities before tax Gain/(loss) for the financial year Retained profit/(loss) for the financial year		2023 2022 £ £ 541,503 550,219 585,258 494,037 (43,755) 56,182 (43,755) 56,182 (43,755) 56,182	2023 2022 £ £ 541,503 550,219 585,258 494,037 (43,755) 56,182 (43,755) 56,182 (43,755) 56,182
		(43,755)	56,182

All activities derive from continuing operations

The notes on page 11 to 17 form an integral part of these accounts

Statement of Financial Activities for the year ended 31 December 2023 Statement of Total Recognised Gains and Losses for the year ended 31 December 2022 £ £ Excess(deficit) of income over expenditure before realisation of assets Profit (loss) per Profit and Loss Account Net movement in funds before taxation 7 Unrestricted Restricted Funds Funds 2023 2023 £ £ 1,013,825 (43,755) 970,070 -	2023 (43,755) (43,755) (43,755) Total Funds 2023 £ 1,013,825 (43,755)
			56,182
			2022 56,182 56,182 Last Year 2022 £ 957,643 56,182
970,070 -	970,070	1,013,825

EAST SUSSEX WRAS LTD

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Accumulated funds brought forward Recognised gains and losses before transfers

Closing revenue accumulated funds

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

Company Number 5107163

Balance Sheet as at 31 December 2023

Notes Fixed Assets Tangible Assets 5 Total Fixed Assets Current Assets Cash at bank and in hand 10 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		2023 £ 41,208 928,861 - 928,861 970,070 970,070 970,070 970.070 970,070	2022 £ 47,018 967,216 - 967,216 1,014,234
			1,014,234 1,014,234 1,014,234 1,014,234

EAST SUSSEX WRAS LTD

Statement of cash flows

For the year ended 31 December 2023

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 Notes Cash flows from operating activities: Net cash provided by (used in) operating activities 9		2023 2022 £ £
		(26,233) 79,031 11,141 874 23,264 31,276 (12,123) (30,402)
		- -
		- -
		(43,755) 48,629 967,216 918,587 928,861 967,216

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 to charities in the UK and Republic of Ireland

MURRAE HUME

Trustee

Approved by the board of trustees on 28 August 2024

EAST SUSSEX WRAS LTD Notes to the accounts

The notes on pages 11 to 17 form an integral part of these accounts

for the year ended 31 December 2023

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 is known with reasonable accuracy and is virtually certain to be received.

Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation. These are capitalized if they can be used for more than one year and cost at least £500, and are depreciated over the expected useful economic life of the asset, which in all cases is estimated as 3 years.

Valuation of trading stock

EAST SUSSEX WRAS LTD

The charity runs a single shop selling donated goods. The value of the donated stock at the yearend is considered immaterial.

EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2023

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

Staff costs and emoluments
	2023	2022
	£	£
Gross salaries	286,766	237,956

The average number full time employees calculated as full time equivalents

	2023	2022
Engaged on charitable activities	9	9
Engaged in fundraising	2	1

There were no fees or other remuneration paid to the trustees There were no employees with emoluments in excess of £60,000 per annum for the year ended 31 December 2023

4 Trustees' remuneration and Related Party Transactions

Neither the trustees nor any persons connected with them have received any remuneration, during the year (2022-Nil). No trustee or any person related to the charity has any personal interest in any contract or transaction entered into by the charity during the year (2022-Nil).

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 2023 Additions Disposals / Reclassification	127,332 23,263 1,044

As at 31 December 2023 Accumulated depreciation and impairment provisions As at 1 January 2023 Charge for the year Accumulated depreciation on disposals As at 31 December 2023 All disposals were of assets with immaterial book value. Net book value As at 31 December 2023 As at 31 December 2022	151,639 80,314 30,116 110,430 41,208
	47,018

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 2023

6 Creditors: amounts falling due within 1 year Accrued expenses 7 Analysis of net movement in funds 2023 2022 Net movement in funds from Statement of Financial Activities Net resources applied on functional fixed assets Net movement in funds available for future activities	2023 £ 0 £ (43,755)	2022 £ 0
		£ 56,182
	(43,755)	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 2023

EAST SUSSEX WRAS LTD Notes to the accounts

Tangible fixed assets Current assets Current liabilities At 1 January 2023 Tangible fixed assets Current assets Current liabilities The individual funds included	Unrestricted Designated Restricted Total Funds Funds Funds Funds £ £ £ £ 41,208 41,208 928,861 928,861 - - above are:- Funds at Movements Transfers Funds at 2022 in funds between 2023 £ £ £ £ 1,014,234 (43,755) 970,069 970,069 970,069 Unrestricted Designated Restricted Total Funds Funds Funds Funds £ £ £ £ 47,018 47,018 967,216 967,216 0 0 1,014,234 1,014,234

EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2023

Analysis of movements in funds as shown in the table above

Incoming	Outgoing	Gains and	Movement
Resources	Resources	Losses	in funds
£	£	£	£

541,503 585,258 (43,755)

9 Reconciliation of net income(expenditure) to net cashflow from operating activities

	2023	2022
	£	£
Net income/(expenditure) for the reporting period (as
per the statement of financial activities)	(43,755)	56,182
Adjustments for:
Depreciation charges	30,116	23,618
Loss(profit) on disposal of fixed assets	(1,453)	905
Interest received	(11,141)	(874)
Increase/(decrease) in creditors	0	(800)
Net cash provided by (used in) operating activities		79,031
	(26,233)

10 Analysis of cash and cash equivalents

	2023	2022
	£	£
Cash in hand	572,505	716,353
Notice Deposits (less than 3 months)	356,356	250,856
Total cash and cash equivalents	928,861	967,209
EAST SUSSEX WRAS LTD
Schedule to the Statement of Financial Activities
for the year ended 31 December 2023

Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2019 Revision of the Statement Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales effective January 2019. 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 incomeMember's subscriptions Total other voluntary income Total voluntary income Activities for generating funds Income from trading activities Bank interest and grant income Total of activities for generating funds 17	Unrestricted Restricted Funds Total Funds Prior period Total funds Funds 2023 2023 2023 2022 £ £ £ £ 175,352 198,516 254,954 261,801
	430,306 460,317
	87,638 79,578 23,560 10,322
	111,198 89,900

	541,504 550,217
	12,813 8,466 83,555 62,373
	96,368 70,839

Total incoming resources

Cost of generating voluntary income Fundraising Publicity Cost of fundraising activities Total costs of generating voluntary income

Charitable Expenditure Support costs of charitable activities

2023

2022

Direct support costs

Gross wages and salaries - charitable activities	244,407		208,548
Repairs and renewals	6,142		8,07
		6
Ambulance running expenses	38,823		41,488
Bank charges	2,002		1,197
Veterinary costs	0		2,211
Animal feeds	22,894		27,749

Veterinary products Training, welfare, H & S and sundries 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 materials Total support costs Total expended on charitable activities	20,682 17,048 6,851 3,335 341,801 309,655 3,761 4,329
	3,761 4,329
	30,116 23,61 8 35,302 25,874 15,427 14,833 44,391 29,342 18,093 15,545
	143,329 109,212
	488,891 423,193

	488,891 423,193