2024-12-31-accounts - East Sussex Wras Ltd

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Registered Charity Number 1108880

Registered Company Number 5107163

EAST SUSSEX WRAS LTD

Report and Accounts

31 December 2024

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 2024

Introduction

The Trustees present their annual report and accounts for the year ended 31 December 2024, 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 2024. 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	SUE-LIN LORD (joined 13 February 2025)
CLAIRE HARKIN (joined 24 April 2025)	ELOISE CLEMMANS (joined 5 July 2025)

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:

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

EAST SUSSEX WRAS LTD 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.

WRAS are actively attempting to identify a suitable site, (in terms of size, location, cost and planning potential) which will be the key variable in determining the full level of costs to deliver the project. WRAS are anticipating having sufficient funding to secure a site, but significant future fundraising will be required in order to facilitate development.

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 2024 was 5 (2023- 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 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 2025 and signed on their behalf by M Hume, Director on 29 August 2025.

EAST SUSSEX WRAS LTD

Statement of Financial Activities

for the year ended 31 December 2024

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
£
£
£
£
2024
2024
2024
2023
223,367
175,352
86,293
87,638
25,413
23,560
424,674
759,747
254,954
-
-
541,503
116,743
82,214
520,116
503,044
636,849
-
-
585,258
112,897
-
- (43,755)
-
-
-
-
112,897
-
-
(43,755)
112,897
970,070
-
-
(43,755)
1,013,825
1,092,697
-
-
970,070

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

EAST SUSSEX WRAS LTD

Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2024

Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2024
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	2024 £ 759,747 636,849 122,897 122,897 122,897 122,897	2023 £ 541,503 585,258
		(43,755) (43,755) (43,755) (43,755)

All activities derive from continuing operations

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

EAST SUSSEX WRAS LTD

Statement of Total Recognised Gains and Losses for the year ended 31 December 2024

Excess(deficit) of income over expenditure before realisation of assets Profit (loss) per Profit and Loss Account Net movement in funds before taxation	2024 2023 £ £ 122,897 (43,755) 122,897 (43,755) 122,897 (43,755)

Movements in revenue and capital funds for the year ended 31 December 2024

Revenue accumulated funds	Unrestricted	Restricted	Total	Last Year
	Funds	Funds	Funds
	2024	2024	2024	2023
	£	£	£	£
Accumulated funds brought forward	970,070		970,070	1,013,825
Recognised gains and losses before transfers	122,897		122,897	(43,755)
Closing revenue accumulated funds	1,092,697	-	1,092,697	970,070

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 2024

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		2024 £ 38,780 1,054,186 - 1,054,186 1,092,967 - 1,092,967 1,092,967 1,092,967 1,092,967	2023 £ 41,208 928,861 - 928,861 970,070 -

			970,070 970,070 970,070 970,070

EAST SUSSEX WRAS LTD Statement of cash flows For the year ended 31 December 2024

	Notes	2024	2023
		£	£
Cash flows from operating activities:
Net cash provided by (used in) operating activities	9	142,297	(26,233)
Cash flows from investing activities:
Interest received		17,035	11,141
Purchase of property, plant and equipment		(34,007)	(23,264)
Net cash provided by (used in) investing activities		(16,972)	(12,123)
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		125,324	(43,755)
Cash and cash equivalents at the beginning of the
reporting period		928,861	967,216
Cash and cash equivalents at the end of the
reporting period		1,054,186	928,861

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 its 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

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 2024

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

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 2024

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.

Staff costs and emoluments
	2024	2023
	£	£
Gross salaries	306,434	286,766

The average number full time employees calculated as full time equivalents

	2024	2023
Engaged on charitable activities	10	9
Engaged in fundraising	1	2

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 2024

4 Trustees' remuneration and Related Party Transactions

Neither the trustees nor any persons connected with them have received any remuneration, during the year (2023-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 (2023-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 2024 Additions Disposals / Reclassification As at 31 December 2024 Accumulated depreciation and impairment provisions As at 1 January 2024 Charge for the year Accumulated depreciation on disposals As at 31 December 2024 All disposals were of assets with immaterial book value. Net book value As at 31 December 2024 As at 31 December 2023		151,639 34,007 (42,052)
		143,595 110,430 31,707 (37,324) 104,814 38,780
		41,208

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 2024

6

Creditors: amounts falling due within 1 year 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		2024 £ 0 2024 £ 122,897 122,897	2023 £ 0 2023 £ (43,755) (43,755)

The net resources applied on functional fixed assets and the net investment in program 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 2024

Tangible fixed assets Current assets Current liabilities At 1 January 2024 Tangible fixed assets Current assets Current liabilities	Unrestricted Funds £ Designated Funds £ Restricted Funds £ Total Funds £ 38,780 38,780 1,054,186 1,054,186 - -
	1,092,967 1,092,967
	Unrestricted Designated Restricted Total Funds Funds Funds Funds £ £ £ £ 41,208 41,208 928,861 928.861 0 0
	970,070 970,070

The individual funds included above are:-

Funds at	Movements Transfers Funds at
2023	in funds between 2024
£	£ £ £
970,070	122,897 1,092,967

EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2024

Analysis of movements in funds as shown in the table above

Incoming	Outgoing	Gains and	Movement
Resources	Resources	Losses	in funds
£	£	£	£
759,747	636,849		122,897

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

		2024	2023
		£	£
	Net income/(expenditure) for the reporting period (as
	per the statement of financial activities)	122,897	(43,755)
	Adjustments for:
	Depreciation charges	31,708	30,116
	Loss(profit) on disposal of fixed assets	(4,727)	(1,453)
	Interest received	(17,035)	(11,141)
	Increase/(decrease) in creditors	0	(0)
	Net cash provided by (used in) operating activities	142,297	(26,233)
10	Analysis of cash and cash equivalents
		2024	2023
		£	£
	Cash in hand	440,802	572,505
	Notice Deposits (less than 3 months)	613,384	356,356
	Total cash and cash equivalents	1,054,186	928,861

EAST SUSSEX WRAS LTD Schedule to the Statement of Financial Activities for the year ended 31 December 2024

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 income Member'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 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 2024 2024 2024 2023 £ £ £ £ 223,367 175,352 424,673 254,954
	648,040 430,306
	86,293 87,638 25,413 23,560
	111,706 111,198

	759,747 541,504
	16,680 12,813 100,053 83,555
	116,733 96,368

Charitable Expenditure

Support costs of charitable activities

Direct support costs	2024	2023
Gross wages and salaries - charitable activities	263,222	244,407
Repairs and renewals	3,451	6,142
Ambulance running expenses	47,094	38,823
Bank charges	2,386	2,002
Veterinary costs	0	0
Animal feeds	20,811	22,894
Veterinary products	22,246	20,682
Training, welfare, H & S and sundries	6,413	6,851
	365,624	341,801

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	4,863 3,761
	4,863 3,761
	36,435 30,116 42,626 35,302 20,026 15,427 30,923 44,391 19,620 18,093
	149,629 143,329
	520,116 488,891

Total expended on charitable activities

520,116 488,891

Registered Charity Number 1108880

Registered Company Number 5107163

EAST SUSSEX WRAS LTD

Report and Accounts

31 December 2024

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 2024

Introduction

The Trustees present their annual report and accounts for the year ended 31 December 2024, which includes the directors’ report.

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	SUE-LIN LORD (joined 13 February 2025)
CLAIRE HARKIN (joined 24 April 2025)	ELOISE CLEMMANS (joined 5 July 2025)

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

Objectives and Activities of the charity

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

EAST SUSSEX WRAS LTD 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

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:

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

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.

EAST SUSSEX WRAS LTD

Statement of Financial Activities

for the year ended 31 December 2024

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

EAST SUSSEX WRAS LTD

Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2024

Income and Expenditure Account as required by the Companies Act for the year ended 31 December 2024
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	2024 £ 759,747 636,849 122,897 122,897 122,897 122,897	2023 £ 541,503 585,258
		(43,755) (43,755) (43,755) (43,755)

All activities derive from continuing operations

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

EAST SUSSEX WRAS LTD

Statement of Total Recognised Gains and Losses for the year ended 31 December 2024

Excess(deficit) of income over expenditure before realisation of assets Profit (loss) per Profit and Loss Account Net movement in funds before taxation	2024 2023 £ £ 122,897 (43,755) 122,897 (43,755) 122,897 (43,755)

Movements in revenue and capital funds for the year ended 31 December 2024

Revenue accumulated funds	Unrestricted	Restricted	Total	Last Year
	Funds	Funds	Funds
	2024	2024	2024	2023
	£	£	£	£
Accumulated funds brought forward	970,070		970,070	1,013,825
Recognised gains and losses before transfers	122,897		122,897	(43,755)
Closing revenue accumulated funds	1,092,697	-	1,092,697	970,070

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 2024

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		2024 £ 38,780 1,054,186 - 1,054,186 1,092,967 - 1,092,967 1,092,967 1,092,967 1,092,967	2023 £ 41,208 928,861 - 928,861 970,070 -

			970,070 970,070 970,070 970,070

EAST SUSSEX WRAS LTD Statement of cash flows For the year ended 31 December 2024

	Notes	2024	2023
		£	£
Cash flows from operating activities:
Net cash provided by (used in) operating activities	9	142,297	(26,233)
Cash flows from investing activities:
Interest received		17,035	11,141
Purchase of property, plant and equipment		(34,007)	(23,264)
Net cash provided by (used in) investing activities		(16,972)	(12,123)
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		125,324	(43,755)
Cash and cash equivalents at the beginning of the
reporting period		928,861	967,216
Cash and cash equivalents at the end of the
reporting period		1,054,186	928,861

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

MURRAE HUME

Trustee

Approved by the board of trustees on 28 August 2024

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 2024

1 Accounting Policies

Basis of preparation of the accounts

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

Valuation of trading stock

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 2024

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.

Staff costs and emoluments
	2024	2023
	£	£
Gross salaries	306,434	286,766

The average number full time employees calculated as full time equivalents

	2024	2023
Engaged on charitable activities	10	9
Engaged in fundraising	1	2

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 2024

4 Trustees' remuneration and Related Party Transactions

5 Tangible functional fixed assets

Asset cost, valuation or revalued amount As at 1 January 2024 Additions Disposals / Reclassification As at 31 December 2024 Accumulated depreciation and impairment provisions As at 1 January 2024 Charge for the year Accumulated depreciation on disposals As at 31 December 2024 All disposals were of assets with immaterial book value. Net book value As at 31 December 2024 As at 31 December 2023		151,639 34,007 (42,052)
		143,595 110,430 31,707 (37,324) 104,814 38,780
		41,208

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 2024

6

Creditors: amounts falling due within 1 year 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		2024 £ 0 2024 £ 122,897 122,897	2023 £ 0 2023 £ (43,755) (43,755)

The net resources applied on functional fixed assets and the net investment in program 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 2024

Tangible fixed assets Current assets Current liabilities At 1 January 2024 Tangible fixed assets Current assets Current liabilities	Unrestricted Funds £ Designated Funds £ Restricted Funds £ Total Funds £ 38,780 38,780 1,054,186 1,054,186 - -
	1,092,967 1,092,967
	Unrestricted Designated Restricted Total Funds Funds Funds Funds £ £ £ £ 41,208 41,208 928,861 928.861 0 0
	970,070 970,070

The individual funds included above are:-

Funds at	Movements Transfers Funds at
2023	in funds between 2024
£	£ £ £
970,070	122,897 1,092,967

EAST SUSSEX WRAS LTD Notes to the accounts for the year ended 31 December 2024

Analysis of movements in funds as shown in the table above

Incoming	Outgoing	Gains and	Movement
Resources	Resources	Losses	in funds
£	£	£	£
759,747	636,849		122,897

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

		2024	2023
		£	£
	Net income/(expenditure) for the reporting period (as
	per the statement of financial activities)	122,897	(43,755)
	Adjustments for:
	Depreciation charges	31,708	30,116
	Loss(profit) on disposal of fixed assets	(4,727)	(1,453)
	Interest received	(17,035)	(11,141)
	Increase/(decrease) in creditors	0	(0)
	Net cash provided by (used in) operating activities	142,297	(26,233)
10	Analysis of cash and cash equivalents
		2024	2023
		£	£
	Cash in hand	440,802	572,505
	Notice Deposits (less than 3 months)	613,384	356,356
	Total cash and cash equivalents	1,054,186	928,861

EAST SUSSEX WRAS LTD Schedule to the Statement of Financial Activities for the year ended 31 December 2024

Status of this schedule to the Statement of Financial Activities

Incoming Resources Incoming Resources from generating funds Other voluntary income Member'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 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 2024 2024 2024 2023 £ £ £ £ 223,367 175,352 424,673 254,954
	648,040 430,306
	86,293 87,638 25,413 23,560
	111,706 111,198

	759,747 541,504
	16,680 12,813 100,053 83,555
	116,733 96,368

Charitable Expenditure

Support costs of charitable activities

Direct support costs	2024	2023
Gross wages and salaries - charitable activities	263,222	244,407
Repairs and renewals	3,451	6,142
Ambulance running expenses	47,094	38,823
Bank charges	2,386	2,002
Veterinary costs	0	0
Animal feeds	20,811	22,894
Veterinary products	22,246	20,682
Training, welfare, H & S and sundries	6,413	6,851
	365,624	341,801

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	4,863 3,761
	4,863 3,761
	36,435 30,116 42,626 35,302 20,026 15,427 30,923 44,391 19,620 18,093
	149,629 143,329
	520,116 488,891

Total expended on charitable activities

520,116 488,891

Report to the trustees

Signed:

Name:

On accounts for the year ended

Set out on pages

Relevant professional qualification(s) or body (if any):

C i'iiy Blattne

East Sussex WRAS LTD

Responsibilities and basis of report

31 December 2024	31 December 2024	31 December 2024	Charity no	1108880
			(if any)

I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31/1212023.

Independent examiner's statement

As the charity[l ] s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 201 1 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 201 1 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.

The charity's gross income exceeded E250,000 and I am qualified to 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 with the examination 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 concerning 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 fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters 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.

16 Brougham Grove Angmering ~~[Se]~~ BN16 4PP 'J) Date: 05/08/2025 Edward Hughes ACMA, CGMA ~~BS~~ Chartered Institute of Management Accountants (CIMA) Address:

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and

guidance for examiners).

Give here brief details of any items that the N/A examiner wishes to disclose.

Oct 2018

IER 2