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2021-03-31-accounts

West Midlands Central Accident Resuscitation Emergency Team

(A company limited by guarantee)

Annual Report and Financial Statements

31 March 2021

Company registration number: 06816145 Charity registration number: 1129027

West Midlands Central Accident Resuscitation Emergency Team

Contents

Reference and Administrative Details 3
Trustees’ report 4
Trustees' responsibilities in relation to the financial statements 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12

West Midlands Central Accident Resuscitation Emergency Team

Reference and Administrative Details

Charity name West Midlands Central Accident Resuscitation Emergency Team
Charity registration number 1129027
Company registration number 06816145
Principal office West Midlands Fire Service Headquarters. 99 Vauxhall Road, Nechells,
Birmingham, West Midlands B7 4HW
Registered office C/O KellyATC Ltd, 20 Blackmore Road MALVERN WR14 1QT
Trustees C J Ledbury
Dr J Hulme
Dr I P Russell
Dr R S Steyn
M J Ward
R B Draycott
S A Hodgetts
Sir K M Porter
Chairman Sir K M Porter
Officer M Boylan, Clinical Director
A Thurgood, Deputy Clinical Director
Patron Sir K Porter, Honorary President
Bankers Unity Trust Bank, Nine Brindley Place BIRMINGHAM, B1 2HB
LLOYDS Bank PLC, 4 The Cross, WORCESTER, WR1 3PY
Accountant KellyATC Ltd, 20 Blackmore Road, Malvern, WR14 1QT

3

West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2021

The Trustees (who are also the directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of West Midlands Central Accident Resuscitation Emergency Team (the company) for the year ended 31 March 2021. The trustees are responsible for the general control and management of the charity, all aspects of governance and reporting of the charity and taking decisions about what is to be done and how money is to be raised and spent.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the Charities SORP (FRS 102.)

Constitution

The charity is a company limited by guarantee and was set up by a Memorandum of Association.

The company is constituted under a Memorandum of Association and is a registered charity (number 1129027).

Method of appointment or election of trustees

The management of the company is the responsibility of the Trustees who are elected and co‐opted under the Terms of Association.

The Trustees are appointed by invitation of the Board and have to be confirmed each year at the Annual General Meeting.

Policies adopted for the induction and training of Trustees

New Trustees are provided with a Trustee Induction Pack which includes information on their legal obligations under Charity and Company Law, the content of the Memorandum and Articles of Association and the processes on decision making within the organisation. These documents are also available at any time for any Trustee via a dedicated webpage. Trustees are also encouraged to attend meetings of the Board of Directors to familiarise themselves with the operations of the organisation. The Charity encourages trustees to attend, at their discretion, appropriate external training events where these will be of use for the undertaking of the role. Updates and Circulars on governance/role/charity issues are circulated by email to help apprise trustees of current issues affecting their role as trustees and new information from the Charity Commission.

Organisational Structure and decision making

The company is limited by guarantee and registered as a charity under the Charities Act 2011. It is governed by its Memorandum and Articles of Association issued on 11 February 2009. The company enjoys charitable status for taxation purposes.

No Director has any beneficial interest in the charitable company. (All directors are members of the company and guarantee to contribute a maximum of £10 each in the event of a winding up.)

West Midlands Central Accident Resuscitation and Emergency Team, is a company incorporated in England and Wales. The CARE team has a board of directors who meet at least Bi‐annually and are responsible for the strategic direction and policy of the charity. The committee is represented by a variety of professional backgrounds relevant to the work of the charity. The Hon President and Hon Secretary also sit on the committee but have no voting rights.

Risk Management

The trustees have a risk management strategy that includes:‐

Banking

The charity has continued to benefit from its robust financial approval system, held with Unity Trust Bank, which provides the required stepped authorisation process for all payments. The Lloyds TSB account is still open and serves as a deposit account for monies donated, for example via Charitable Trusts. Compliance with relevant laws is discussed and procedures implemented by the Board of Trustees.

4

West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2021

OBJECTIVES AND ACTIVITIES

Policies and Objectives

West Midlands Central Accident Resuscitation and Emergency Team was established in 1990. Our charity’s purposes as set out in the objects contained within the company's memorandum of association are;

Membership

The team continues to attract members to join the team. In fact, the team remains so popular that recruitment is competitive, and places well sought after. The charity knows or has reasonable cause to believe that there is no registrable person or registrable relevant legal entity in relation to the company.

CLINICAL & OPERATIONAL ACTIVITY

The West Midlands CARE Team operates on a voluntary basis in support of the West Midlands Ambulance Service (WMAS). The multidisciplinary team responds to any medical or traumatic emergency at the request of WMAS. The team consists of a CARE Clinical Team Lead, CARE Clinical Support, CARE Vehicle Commander and a CARE Trainee (or authorised observer). The team currently has 48 operational volunteers, 3 PHEM fellows and 11 volunteers in training.

The core function of the team is the provision of on scene advanced pre‐hospital clinical care in support of WMAS and the provision of supervised training opportunities for pre‐hospital trainees. The team provides advanced interventions usually only available in hospital and has led the way in the region in being the first service to deploy pre‐hospital ultrasound and deliver enhanced cardiac arrest care.

Throughout reporting period, the team delivered 318 voluntary shifts and responded to 1518 emergency calls in support of the West Midlands Ambulance Service. The Team were first on scene for 174 of these incidents. Of the cases attended, 250 had suffered a Cardiac Arrest and 411 had suffered traumatic injuries. Road traffic collisions, stab wounds and fall from height were the most common mechanism of major trauma.

Throughout 2020‐2021, the CARE team have played a key role in supporting WMAS throughout the COVID pandemic. During the initial lockdown period of April / May 2020 the team achieved 93‐ 97% daytime shift coverage in support of WMAS in the Birmingham area. At a time when partner charities were forced to withdraw their critical care resources due to staffing pressures, the support provided by CARE proved invaluable to ambulance crews in the Birmingham area. It is testament to the dedication of our team members that they managed to achieve this alongside their regular clinical work.

In February 2021, the CARE Team were proud to be the first resource in the West Midlands to carry pre‐thawed Fresh Frozen Plasma and Red Blood Cells. It subsequently supported partner services to do the same to ensure patients across the region would have access to blood products wherever/whenever they require it. This development was only made possible by a generous grant from the Henry Surtees Foundation.

PARTNERSHIP WORKING

West Midlands Ambulance Service

The CARE team has been supported by the West Midlands Ambulance Service for over 30 years and continues to receive support through the provision of medical consumables and communications equipment.

West Midlands Fire Service

Continues to use its forward mounting base to Bournbrook Fire Station. Being near to the centre of Birmingham, reduces their response times and provides opportunities for multiagency training with the fire crews. The Charity is extremely grateful to the West Midlands Fire Service and its Medical Director who generously provide storage and parking facilities for the Team’s equipment and two response vehicles.

University Hospitals Birmingham, NHS Foundation Trust.

Since February 2020 the CARE Team’s partnership with University Hospitals Birmingham has continued the placement and training of PHEM fellows. These PHEM fellows are provided with funded PHEM time who undertake PHEM shifts with the CARE Team. This supports our operational rota and improves ties with the Local Acute NHS Trusts and regional Major Trauma Centres.

5

West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2021

Jaguar Land Rover

The Charity continues to be supported by Jaguar Land Rover (JLR) who provide the Team’s primary response vehicle.

GOVERNANCE AND MANAGEMENT

The team operates under the governance umbrella of the West Midlands Ambulance Service (WMAS). The Clinical Director attends the WMAS Immediate Care Governance Group (ICGG) meetings every second month. Membership of this group includes the Ambulance Service Medical Director and the leads for all the regional enhanced care teams and acts as a forum for shared learning and collaboration.

At an operational level the Clinical Director chairs the Clinical & Operational Governance Group (COGG) which is responsible for the clinical, educational and governance activity within the team. The team uses electronic governance forms to record pre‐ and post‐shift equipment checks along with critical interventions and significant events – the latter of which trigger an automatic alert to the Clinical Director. The Clinical Director reviews all cases involving a critical intervention or decisions and any cases resulting in patient death to ensure local policies and procedures have been followed.

Complaints

The WMAS patient safety team and the CARE Team Clinical Director deal with complaints or clinical concerns jointly.

EDUCATION

First Thursday Training Education & Governance (TEG) Meetings

The first Thursday TEG meetings form an essential part of team governance and continue to be well attended by team members. The introduction of online viewing and participation has increased the number of team members that can attend and share learning through peer review and collective training. The sessions incorporate case reviews, clinical topic reviews and simulation. Case reviews use the national patient safety root cause analysis processes. Using these principles to review cases and identify learning needs, we have introduced the concept of professional challenge in a supportive educational environment. Lessons learnt from individual cases are shared first with those present at the meeting, and then later with the wider team through publication of notes on the Basecamp learning platform; this ensures benefit for all.

WMCT Clinical Induction Course

The team delivers a 5‐day clinical induction course for new members every February and August. This course provides new members with the core knowledge, practical skills and team training required of the role. Despite the pressures of COVID the team have successfully delivered two courses during the reporting period.

Prehospital Emergency Anaesthesia Assist course (PHEA Assist)

The team have delivered two 1‐day Pre‐hospital Emergency Anaesthesia Assist courses this year which were well attended and form a compulsory part of the CARE Team Clinical Support Training pathway. The Team also delivered prehospital sedation training and preparation training for the Diploma In Immediate Care.

Prehospital Advanced Cadaveric Trauma Skills course (PHACTS)

In October 2020 the Team delivered its first Prehospital Advanced Cadaveric Trauma Skills course c. This course was developed by Team Member Mr Emir Battaloglu and is run at Nottingham University. The 1‐day course gives team members the necessary technical surgical skills to perform and/or assist with the delivery of resuscitative surgical procedures in the Prehospital environment.

FUTURE PLANS FOR 2021‐22

The CARE Team continues to grow from strength to strength with an increasing membership and increasing shift coverage. The team members have been working hard to support the charity with ongoing fundraising to support the expanding service. In 2021‐22 the team plans to upgrade its uniform and has already confirmed designs and secured funding to support this. The team also plans to establish a prehospital simulation course that will help develop the non‐technical skills required by our members to work in the challenging prehospital environment.

6

W&8t Mldland8 Central Accldent Re8U8cltatlon Emeryency Team Tru8tse8' Report for th? Yo¥r End8d 31 March 2021 FINANCIAL REVIEW The main expenditures in 2020-21 relatetovehlcle OPEratiOn5lfueVrepoirs/seNSclngl andthe purchase of 5petiali5t medical consurnables. The CARE Team retelveo a number of grant5 throughout the reporring perlod whkh have allowed the purchase of a new defibrlllator-monltor. 51tctlon unlt and bags. The West Mldland5 Ambulance servlce Coffllnues to support the tearn by provldlng baslc medlcal consumables whlch helps reduce our costs. The team contlnues show been successful in demoThstratin8 its value. Cwnty Alr Ambulan￿ HELP Appeal The team has beneflted from tlve-year lundln8 package from the County Air Arnbulanct HELP Appeal1£30.000 per yearl. The reportlng period covers year 3 of this 5UPPOrt. The grant will specifically be used to tover the Significant operational costs of runnlng a cllnlcal 5ervlce and response car,. purchase new clinical equlprnent. argd State of the art t¥alnln8 eqtslpment. aolor 30 FUndi•l￿nI Appe•l November 2020 marked the start of the 30th Annlversary year for the West Midlands CARE Tearn and the start of our 30 for 30 fundralsing campalgn. Our leam members have al￿adY successfully cornpleted a number ol fundralslng events Including a mammoth 24hour CPR4thon. wlth more everst to follow threughout 2021. REseRVES POLICY The Tru$tte$ have esrabllshed a pollcy whereby the unrestrlcted funds not cornmltted or Invested In tan8lble flxed assets should be bullt up by the ch•rlty to •¢courst for 12 months of the expendlture of thè orlanlsatlon In addltlon to predlclable wlnd-up c05t5. Unrestrlcted free reseNes •t the year-end were ÉIC#).16412019 £36,492). Restrlcted ￿serveS at the year-end were £33.88912020 £20.1431. Restrlcted reserves are planned to be spent In the 1011owini Ilrnan£lal year to purchase blood transluslon equlpment. SMALL COMPANY PROVISIONS Thls report has been prepared In accordante wlth tht small companles re8lme under the Compan*5Act 2006 arsd ln accordance wlth the Charltles 50RP IFR5 1021. Approved by the Board on Ph Dec•mb•r 2021 and $18ned on its behalf by.. Prol. K Porter Chalrman

West Midlands Central Accident Resuscitation Emergency Team

Trustees' Responsibilities in relation to the Financial Statements

The trustees (who are also directors of West Midlands Central Accident Resuscitation Emergency Team for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (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 charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees have had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity.

8

Independent Examiner's Report to the Trustees of West Midlands Central Accident Resuscitation Emergency Team

| report on the accounts of the company for the year ended 31 March 2020, which are set out on pages 12 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation | of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act | 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

----- Start of picture text -----
K Philpotts ACMA, FMAAT
----- End of picture text -----

KellyATC Limited

20 Blackmore Road Malvern WR14 10T

13 December 2021

9

West Midlands Central Accident Resuscitation Emergency Team

Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) for the Year Ended 31 March 2021

Note
Income and endowments from:
Donations and legacies
3
Income from charitable activities
4
Total income and endowments
Expenditure on:
Raising funds
Charitable activities
5
Total expenditure
Net expenditure before other recognised gains
and losses
Other recognized gains/(losses)
Gains and losses on revaluation of fixed assets
Net movements in funds
Reconciliation of funds
Total funds brought forward
Transfers
Total funds carried forward		 Unrestricted
£
105,194
6,797		 Restricted
Total Funds
2021
Total Funds
2020
£
£
£
37,917
143,111
57,059
‐
6,797
954
111,991 37,917
149,908
58,013
‐
45,597		 ‐
‐
‐
26,893
72,490
41,107
45,597 26,893
72,490
41,107
66,394 11,024
77,418
16,906
‐
66,394		 ‐
‐
‐
11,024
77,418
16,906
36,492
(2,722)		 20,143
56,635
39.729
2,722
‐
‐
100,164 33,889
134,053
56,635

All of the Charity's activities derive from continuing operations during the above periods.

10

The notes on pages 12 to 20 form an integral part of these financial statements.

West Mldlands Cwthl Accldent Rouxitthn Emeryency Toam Company retstratlon nwnber. 06816145 Balance Shert as at 31 Marth 2021 2020 FSxed assets Tarb8ible a55ets Investments 53A25 20,866 53.826 20,867 Current 4$5ets Debtors Cash at bank and in hand io 2.428 97.677 ICKI.105 2,￿3 45.580 47.883 C￿lStOr5. Amountsf•llinK du•wilhln one year li 12.115 Nrt curreht•ssets 80.227 35.768 134.053 Tr fundsof the ¢harFIr. Re5trictedfurKIs 33.889 20.143 Unrestricted ful￿5 Revaluation feserye UnrestrKted income lunds IC#J,164 36,492 Total Unrestrfrt￿￿￿￿s If￿,16¢ 36.492 Total unfeMrl¢tedfunds 134.053 56.635 Forthe financlal year ended 31 March 2021. the tharity wa5 enIjt￿ loeXempt￿Trfrorn aud4t under section 477 of the CompaniesAct 2C¥)6. The rntmbers have not reqUI￿d the tharity to obtsin an auditof itsaccountsforthe year in questi￿ in accordaThce wTrth settknn 47601 the Act. The directors acknowledge their re¥￿nsIbl￿eS for¢orn&ty"￿¥ffih the requirerrntsof theAct with respectto accounti￿ records andthe preparat￿Tr of accounts. These a£couts ha¥e been prepared In accordar￿¢ with the provwns ap￿Icable to ￿mpanIeS sublett tothe small compans re¥irne. Approved e Board tsn ￿ Decemter 2021 and 4nedon its behav by.. Pvof K Porter Trustee li The notes ofi pa8e5 12 to 20 forni an integral paoof theseffinanck31 ststernents.

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) ‐ (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

At the time of approving the financial statements the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees adopt the going concern basis of accounting in preparing the financial statements.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Further details of each fund are disclosed in note 14.

Income and endowments

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised. (ii) Those donated for onward transmission to beneficiaries are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(iii) Those donated for use by the Charity itself are included when receivable. They are valued at the amount the Charity would have had to pay to acquire them.

12

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

Donated services and facilities

Donated professional services and donated facilities are recognized as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from these by the charity of the item is probable and that economic benefit can be measured reliably.

In accordance with the Charities SORP (FRS 102) the volunteer time of friends is not recognized. Readers should refer to the trustees’ annual report for more information about their contribution.

Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of raising funds are the costs associated with attracting donations and legacies.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed assets

Individual fixed assets costing £100 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Office equipment 33% & 20% straight line Motor vehicles 33% straight line Medical equipment 20% straight line

Investments

Fixed asset investments are included at market value at the balance sheet date.

Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the statement of the financial activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the statement of financial activities based on the market value at the year end.

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.

13

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

Trade Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short‐term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non‐current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight‐line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognized only when the obligation specified in the contract is discharged, cancelled or expires.

14

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

Note
Income and endowments from:
Donations and legacies
3
Income from charitable activities
4
Total income and endowments
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure before other recognised gains
and losses
Other recognized gains/(losses)
Gains and losses on revaluation of fixed assets
Net movements in funds
Reconciliation of funds
Total funds brought forward
Transfers
Total funds carried forward		 Unrestricted
£
49,059
954		 Restricted
Total Funds
2020
Total Funds
2019
£
£
£
8,000
57,059
44,281
‐
954
6,041
50,013 8,000
58,013
50,322
‐
36,245		 ‐
‐
‐
4,862
41,107
38,913
36,245 4,862
41,107
38,913
13,768 3,138
16,906
11,049
‐
13,768		 ‐
‐
‐
3,138
16,906
11,049
24,309
(1,585)		 15,420
39.729
28,320
1,585
‐
‐
36,492 20,143
56,635
39,729

3 Donations and legacies

Donations and legacies
Appeals and donations
Grants
Grants – other agencies		 Unrestricted
Funds
Restricted
Funds
Total Funds
2021
Total Funds
2020
£
£
£
£
34,194
‐
34,194
19,059
71,000
37,917
108,917
38,000
105,194
37,917
143,111
57,059

Of the donations and legacies income in 2020, £8,000 related to restricted funds.

The Charity received a donation in kind from Bournbrook Fire Station for the use of premises, the value of which could not be quantified and therefore has not been included in these financial statements.

The Charity are granted the use of the Teams primary response vehicle by Jaguar Land Rover (JLR). In return the Team provide observer opportunities for JLR clinical personnel. The ownership of the vehicle remains with JLR. The cost of this could not be quantified and so has not been included in these accounts.

15

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

4 Income from charitable activities

Educational Income
5
Expenditure
Direct Costs
Consumables (Pharmacy)
Consumables (non‐pharmacy)
Depreciation of medical equipment
Subcontract costs
Staff training
Course expenses
Insurance
Protective clothing
Consultancy fees
Support costs
Rent
Telephone and fax
Sundry expenses
Accountancy fees
Independent examiner’s fee
Bank charges
Depreciation of office equipment
Total expenditure		 Unrestricted
Funds
£
6,797		 Restricted
Funds
£
‐		 Restricted
Funds
£
‐		 Total Funds
2021
£
6,797		 Total Funds
2020
£
954
6,797 ‐ 6,797 954
Unrestricted
£
1,887
16,603
2,959
‐
725
‐
1,025
7,247
3,067
33,513
1,440

1,140

6,586
1,668
720

125
405
12,084
45,597		 Restricted
£
‐
7,227
4,721
‐
‐
‐
‐
14,945
‐
26,893
-
-
-
-
-
-
-
‐
26,893		 Total 2021
£
1,887
23,830
7,680
‐
725
‐
1,025
22,192
3,067
60,406
1,440
1,140
6,586
1,668
720
125
405
12,084
72,490		 Total 2020
£
2,435
13,396
4,715
‐
‐
‐
1,060
2,947
4,278
28,831
1,700
865
5,126
2,146
720
218
1,501
12,276
41,107





16

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

……continued

Expenditure – Comparative year

Direct Costs
Consumables (Pharmacy)
Consumables (non‐pharmacy)
Depreciation of medical equipment
Subcontract costs
Staff training
Course expenses
Insurance
Protective clothing
Consultancy fees
Support costs
Rent
Telephone and fax
Sundry expenses
Accountancy fees
Independent examiner’s fee
Bank charges
Depreciation of office equipment
Total expenditure		 Unrestricted
£
2,435
12,836
2,290

‐
‐
‐
1,060
1,070
4,278
23,969
1,700

865

5,126
2,146
720

218
1,501
12,276
36,245		 Restricted
£
‐
560
2,425
‐
‐
‐
‐
1,877
‐
4,862
-
-
-
-
-
-
-
‐
4,862		 Total 2020
£
2,435
13,396
4,715
‐
‐
‐
1,060
2,947
4,278
28,831
1,700
865
5,126
2,146
720
218
1,501
12,276
41,107		 Total 2019
£
1,051
15,206
2,035
125
‐
‐
595
4,707
6,992
30,711		 Total 2019
£
1,051
15,206
2,035
125
‐
‐
595
4,707
6,992
30,711
30,711





2,140
560
1,766
1,414
600
221
1,501
8,202
38,913

6 Governance costs

Accountancy fees
Independent examiner’s fee
Consultancy fees		 2021
2020
£
£
1,668
2,146
720
720
3,067
4,278
5,455
7,144

7 Trustees' remuneration and expenses

No trustees received any remuneration during the year.

17

West Midlands Central Accident Resuscitation Emergency Team Notes to the Financial Statements for the Year Ended 31 March 2021

8 Net expenditure

Net expenditure is stated after charging:

Depreciation of tangible fixed assets

2021 2020
£ £
8,085 6,216

9 Tangible fixed assets

Cost
As at 1 April 2020
Additions
Disposals
As at 31 March 2021
Depreciation
As at 1 April 2020
Charge for year
As at 31 March 2021
Net Book Value
As at 31 March 2021
As at 31 March 2020		 Unrestricted
Office
Equipment
£
20,388
‐
‐
20,388
19,983
405
20,388
‐
405		 Unrestricted
Motor
Vehicles
£
29,592
‐
‐
29,592
29,592
‐
29,592
‐
‐		 Unrestricted
Medical
Equipment
£
43,124
21,475
‐
64,599
37,628
2,959
40,587
24,012
5,496		 Restricted
Medical
Equipment
£
18,263
19,569
‐
37,832
3,298
4,721
8,019
29,813
14,965		 Total
£
111,367
41,044
‐
152,411
90,501
8,085
98,586
53,825
20,866

Of the fixed assets in 2020 £14,965 related to restricted funds.

10
Debtors
Prepayments and accrued income		 2021
£
2,428
2,428		 2020
£
2,303
2,303

18

West Midlands Central Accident Resuscitation Emergency Team Notes to the Financial Statements for the Year Ended 31 March 2021

11 Creditors: Amounts falling due within one year 2021 2020 £ £ 19,878 11,637 Other creditors - 478 Accruals and deferred income 19,878 12,115

12 Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital.

13 Related parties

Controlling entity ‐ The ultimate control of the Charity lies with the trustees who are also directors for the purpose of company law.

Subsidiary – The Charity owns 100% shareholding of West Midlands Care Team (Trading) Ltd – which is a dormant trading company registered under company number 06770849

14 Movement in funds

General Funds
Unrestricted income fund
Restricted Funds
Henry Surtees Foundation
The Albert Hunt Trust
BASICS
Grimmit Trust Foundation
The John Avins Trust
County Air Ambulance
Rowlands/Saintbury
Total funds of the charity		 At 1 April
2020
£
36,492
13,165
‐
‐
‐
‐
‐
6,978
20,143
56,635		 111,991
‐
5,000
9,945
2,000
2,000
18,972
‐
37,917
149,908
Incoming
resources
£		 (45,597)
(3,297)
(5,000)
(9,945)
(2,407)
(1,086)
(948)
(4,210)
(26,893)
(72,490)
Resources
expended
£
(2,722)
‐
‐
‐
407
‐
‐
2,315
2,722
‐
Transfer
of funds
£		 100,164
9,868
‐
‐
‐
914
18,024
5,083
33,889
At 31
March 2021
£

134,053

Purposes and restrictions in relation to the funds:

2021 restricted funds

The Henry Surtees Foundation : for the purchase of pre‐hospital blood transfusion equipment The Albert Hunt Trust: For the purchase of Uniforms and PPE

BASICS : For the purchase of uniform Grimmit Trust Foundation: For the purchase of equipment The John Avins Trust: Purchase of Mircel Syringe Pump County Air Ambulance : For the purchase of Zoll X‐series

The Rowlands/Saintbury Trusts : for the purchase of LUCAS mechanical chest compression device

19

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2021

......... continued

General Funds
Unrestricted income fund
Restricted Funds
Henry Surtees Foundation
Saintbury Trust
Rowlands/Saintbury
Total funds of the charity		 At 1 April
2019
£
24,309
15,127
293
‐
15,420
39,729		 50,013
‐
‐
8,000
8,000
58,013
Incoming
resources
£		 (36,245)
(1,962)
(1,878)
(1,022)
(4,862)
(41,107)
Resources
expended
£		 (1,585)
‐
1,585
‐
1,585
‐
Transfer of
funds
£		 36,492
13,165
‐
6,978
20,143
At 31
March 2020
£
56,635

Purposes and restrictions in relation to the funds:

2020 restricted funds

The Henry Surtees Foundation : for the purchase of pre‐hospital blood transfusion equipment The Saintbury Trust : for the purchase of personal protective response suits with helmets and gloves The Rowlands/Saintbury Trusts : for the purchase of LUCAS mechanical chest compression device

15 Net assets by fund

Tangible Assets
Investments
Current Assets
Creditors : Amounts falling due < 1yr
Net Assets		 Unrestricted
Funds
£
24,012
1
96,029
(19,878)
100,164		 Restricted
Funds
£
29,813
‐
4,076
‐
33,889		 Total Funds
2021
£
53,825
1
100,105
(19,878)
134,053		 Total Funds
2020
£
20,866
1
47,883
(12,115)
56,635

Of the net assets in 2020, £20,143 related to restricted funds.

20