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
2
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:
3
## 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.
4
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
5
## 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|
6
## 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
-|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
8
## 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|
9
## 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
10
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
11
## 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.
12
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|
|---|---|
13
|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|
|---|---|
16
15
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
16
||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
18
Charitable Expenditure Support costs of charitable activities
2023
2022
Direct support costs
19
|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|
20
|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|
21