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2022-03-31-accounts

West Midlands Central Accident Resuscitation Emergency Team

(A company limited by guarantee)

Annual Report and Financial Statements

31 March 2022

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 10
Independent examiner's report 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14

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

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West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

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 2022. 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.

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West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Aims of the Charity

The relief of persons suffering injury or illness by the provision of immediate medical care. To advance the study of immediate medical care by the provision of training and research.

Activity of the Charity

The charity provides an enhanced care rapid response vehicle for mobilisation by West Midlands Ambulance Service University NHS Foundation Trust in order to achieve both aims of the charity.

Its activity since 2019 is shown below:

Team Membership

All members of the charity are volunteers.

Clinical Team Leads

The team currently has 23 x active Clinical Team Leads. 4 x trainees completed sign‐off to become clinical team Leads in 2021. A further 3 have completed sign off in 2022 to date.

We currently have 4 x trainees in the process of training to be CTL and an additional Fellow joining the team in August. Following a recruitment in Dec 2021, CTL numbers (operational and trainee) are currently viewed to be adequate. The next CTL recruitment is planned for Dec 2022

Clinical Support

The team currently has 31 x active Clinical Support Members. 2 x trainees completed sign‐off to become clinical support members in 2021. A further 4 have completed sign off in 2022 to date.

We have 7 x Trainees in the process of training to become Clinical Support Members. 5 of these were recruited directly from the VC pool.

We have 3 x Defence Medical Service MERT Nurses, and 2 x Defence Medical Paramedics trained as CS and 1 x UHB EM Nurse in training specifically to support the PHEM Fellow shifts. Following a recruitment in Dec 2021, CS numbers are viewed to be sufficient to fill the number of shifts available.

Military Affiliate

The Team currently has 16 Military affiliate members from Hereford Garrison. ‐ 1 x Clinical Support ‐ 15 x Clinical Observers Current Military affiliate membership fee is £200 per affiliate member per annum

The team provides 2 x CTL and 2 x CS funded slots on the PHACTS course per annum and 4 x places on each WMCT induction course.

UHB PHEM Fellows

The PHEM fellow program commenced in Feb 2020 and was established to support plans for 7‐day WMCT daytime service provision. Fellow posts are UHB funded, 60% EM:40% PHEM split posts with 1‐2 days a week apportioned to WMCT duties.

5

West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

Fellows follow the standard WMCT CTL sign off process, including a 5‐day induction package, PHACTS Course and experiential training.

The team currently hosts 3‐4 x PHEM Fellows.

PHEM Fellows are recruited biannually in order to spread the training burden (i.e. existing signed off PHEM fellows provide the main bulk of training shifts for new fellows)

PHEM Fellows are used to support the clinical governance of the team e.g. TEG meeting coordination, Controlled Drug ordering, Clinical Case Review.

In order to support the increased demand for Clinical Support for fellow shifts the team supports placements for up to 6 x Defence Medical Service MERT Nurses/Paramedics and 1x UHB EM Nurse with funded PHEM time specifically to support the PHEM Fellow shifts.

Vehicle Commander (VC) Pool

The VC Pool was established in 2020 by paramedic Pete Bowles after it was recognised that shifts were being cancelled due to lack of an appropriately trained emergency response driver.

The Vehicle Commander is primarily responsible for emergency response driving en route and scene safety at scene freeing the clinical team up to concentrate on the provision of clinical care.

As paramedics all VCs can also support the provision of clinical care.

The VC pool has already proven to be a useful tool for identifying WMAS paramedics that are able to devote sufficient time to support the team and have proven to work well within the team. This led to the decision to use the VC Pool as the feeder for Paramedic Clinical Support recruitment.

In order to maintain a pool of 20 paramedics a further selection and recruitment of 13 more VC pool occurred in Feb 2022.

Clinical Advisory Group (CAG)

The CAG was formed to retain experienced WMCT Members that have progressed to complete PHEM training and/or work for one of the funded Enhanced Care Teams (MERIT/TAAS/MAAC) across the region. Due to new external PHEM commitments these personnel have historically struggled to maintain sufficient shift frequency to maintain operational currency and therefore have left the team.

The CAG has been set up as a means of retaining these personnel to support clinical supervision, Clinical Feedback, peer review shifts and governance support.

The team has 5 x CAG Members who provide ongoing support to the Senior cover rota and case review process.

PHEM Progression

Over the past 2 years the team has had phenomenal success at National PHEM Selection with the following personnel securing PHEM training posts:

Steph Cowan 2020 (West Midlands)

Joe Tyler 2020 (West Midlands) Iwan Davies 2021 (West Midlands) Alex Wollaston 2021 (West Midlands) Victoria Lee 2022 (East Midlands) Hadassah Ihlenfeldt 2022 (West Midlands) – Ranking No 1 trainee in the UK! Asad Naqvi 2022 (West Midlands)

We have also seen other members successfully gaining some highly sought‐after Prehospital posts both within the UK and overseas:

Laura Kocierz 2021 (London Air Ambulance) Jen Hardy 2021 (TAAS) Mike Bright 2022 (Sydney HEMS) Naveed Kordmahalleh 2022 (TAAS) Andy Mockridge 2022(TAAS) Simon Cartwright 2022 (EMRTS)

Achievements and Performance

The team demonstrated its performance and achievement of the charitable aims through a combination of direct clinical response, education and training throughout one of the most challenging periods in modern medical history continues to demonstrate the highest provision of enhanced response in the region

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West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

Financial Review

The main expenditures in 2021‐22 relate to vehicle operations (fuel/repairs/servicing) and the purchase of specialist medical consumables. The CARE Team received a number of grants throughout the reporting period which have allowed the purchase of a new defibrillator‐monitor, suction unit and bags. The West Midlands Ambulance service continues to support the team by providing basic medical consumables which helps reduce our costs. The team continues show been successful in demonstrating its value.

RESERVES POLICY

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets should be built up by the charity to account for 12 months of the expenditure of the organisation in addition to predictable wind‐up costs. Unrestricted free reserves at the year‐end were £99,204 (2021 £100,164). Restricted reserves at the year‐end were £70,893 (2021 £33,889).

Restricted reserves are planned to be spent in the following financial year to purchase the specified medical equipment.

Team Fundraising Update

Fundraising Lead

Fundraising Lead, Rich Smith coordinated the team fundraising activity and grant applications throughout 2021/22.

30 for 30 Campaign

The CARE Team celebrated its 30th anniversary year throughout 2020‐2021. At the start of this period we set ourselves the challenge to raise over £30,000 in grants and fundraising (on top of our £30K HELP maintenance grant). The team were successful in reaching this target and raised a grand total £37,244 despite the restrictions imposed by COVID.

Fundraising Events

A range of team events were completed including:

30+ mile Ultramarathon Nov 2020 raising £1131 30‐hour CPR‐athon December 2020 raising £5130 • Team Cowan 30for30 family challenge raising £1065 Charity Cycle challenge – Ben A /Emir B/Steph C/Si C/Ash M – £3430 300K in 30days – Team Howarth – £480 30K run every day for 30 days – S Fairclough ‐ £360 30K in 30 days – Young Family ‐ £600 30K per day for 30 days ‐ A Young – £260 300 burpees in 30mins – Dave K/ Sam H – £432 BEMS Xmas Collection ‐ £356

Grants

Throughout 2021, unrestricted grants were successfully applied for by Rich Smith totaling more than £12,000. The clinical lead also successfully applied for a restricted grant for £12,000 from Henry Surtees Foundation to support the ongoing costs of the pre‐hospital blood program. We are extremely grateful to all the donors for their support. Following Richards move overseas at the end of 2022 we have seen a drop in grant applications as we were unable to get a replacement fundraising coordinator. A number of applications have been submitted in 2022 by the clinical lead (see below) and a team recruited to reenergise this route of fundraising going forward.

HELP Appeal – for extension of annual £30K operating costs. Smart Metering Services /Gas Emergency UK ‐ for replacement vehicle for Volvo Rowlands Trust – for 2 x Infusion pumps

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West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

HELP Appeal

The County Air Ambulance Trust HELP appeal continue to support the team with an annual donation of £30,000 (which they have also agreed to continue for a further 5 years thanks to the work of Sir Keith). An additional donation of £46,200 was received in 2021 to purchase the Land Rover Discovery Response Vehicle. Without the support of the HELP appeal the WMCT charity would not be in the strong position that it is in today – we are extremely grateful for the support they provide the team and are pleased that they have committed to continue supporting the team for a further 5 years.

Public Events

COVID restrictions have placed significant constraints on the team’s ability to undertake public facing fundraising and engagement events. The team has a branded gazebo/table cloth/collecting buckets/ banners that are ready to be used in 2022 along with Public CPR training equipment and flyers. The trustees are invited to ensure that the charity has the appropriate public liability insurances in place for this activity.

CODE Red filming

The team were invited to participate in the channel 5 “CODE RED” series by WMAS and hosted Producer Directors on shifts over a period of 5 months. The team have received very positive feedback from the series which is still being screened.

Fundraising 2022

The goal for 2022 is to re‐energise the fundraising profile within the team following Rich Smiths departure. We now have groups of volunteers set to support grant applications, tin coordination and event coordination which will help spread the workload going forward. We estimate an annual income requirement of £31,432 to support the operational service. Additional funds will be required to support team insurances, accounting and administrative costs.

Structure, Governance and Management

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West Midlands Central Accident Resuscitation Emergency Team

Trustees' Report for the Year Ended 31 March 2022

Chair

Professor Sir Keith Porter Honorary Secretary Matthew Ward Trustees Carl Ledbury Jon Hulme Ian Russell Dave Wilson Sarah Hodgetts Russell Draycott Nick Jones

Reference and Administrative details

Summary

The Chair, Honorary Secretary and fellow Trustees would like to thank the team for their continued hard work and investment in driving the Team forward. We are respected within the wider PHEM community, ambulance services and wider emergency services as a key provider of enhanced care within the region and most notably we continue to receive positive comments from patients and clinicians about our professionalism and team work on scene.

We would like to echo the Clinical Leads words in that “It is vital that we maintain a positive outlook and keep driving forward as ‘one team’, despite the challenges we face. We feel there is enormous potential for expanding our educational portfolio and we feel we now have the right people to facilitate and drive this forward as a new chapter for the CARE Team.”

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the small companies regime under the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Approved by the Board on 12[th] December 2022 and signed on its behalf by:

.........................................

Prof. K Porter Chairman

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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.

10

Independent Examiner's Report to the Trustees of

West Midlands Central Accident Resuscitation Emergency Team

I report on the accounts of the company for the year ended 31 March 2022, 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

.........................................

K Philpotts ACMA, FMAAT

KellyATC Limited 20 Blackmore Road Malvern WR14 1QT

12[th] December 2022

11

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 2022

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 income/(expenditure) before other
recognised gains and losses
Other recognised 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
£
45,420
10,526		 Restricted
Total Funds
2022
Total Funds
2021
£
£
£
57,200
102,620
143,111
‐
10,526
6,797
55,946 57,200
113,146
149,908
‐
56,906		 ‐
‐
‐
20,196
77,102
72,490
56,906 20,196
77,102
72,490
(960) 37,004
36,044
77,418
‐
(960)		 ‐
‐
‐
37,004
36,044
77,418
100,164
‐		 33,889
134,053
56,635
‐
‐
‐
99,204 70,893
170,097
134,053

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

12

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

West Midlands Central Accident Resuscitation Emergency Team

Company registration number: 06816145

Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
9
Investments
Current assets
Debtors
10
Cash at bank and in hand
Creditors: Amounts falling due within
one year
11
Net current assets
Net assets
The funds of the charity:
Restricted funds
Unrestricted funds
Revaluation reserve
Unrestricted income funds
Total unrestricted funds
Total unrestricted funds		 2022
£
£
84,392
1
84,393
24,097
65,674
89,771
(4,067)
85,704
170,097
70,893
‐
99,204
99,204
170,097		 2022
£
£
84,392
1
84,393
24,097
65,674
89,771
(4,067)
85,704
170,097
70,893
‐
99,204
99,204
170,097		 2021
£
£
53,825
1
53,826
2,428
97,677
100,105
(19,878)
80,227
134,053
33,889
‐
100,164
100,164
134,053		 2021
£
£
53,825
1
53,826
2,428
97,677
100,105
(19,878)
80,227
134,053
33,889
‐
100,164
100,164
134,053
84,393
85,704		 53,826
80,227
89,771
(4,067)		 100,105
(19,878)
‐
99,204		 ‐
100,164
170,097 134,053
70,893
99,204		 33,889
100,164
170,097 134,053

For the financial year ended 31 March 2022, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12[th] December 2022 and signed on its behalf by:

.........................................

Prof K Porter Trustee

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

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West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

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.

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West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

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.

15

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

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.

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West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

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

3 Donations and legacies

Donations and legacies
Appeals and donations
Grants
Grants – other agencies		 Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Total Funds
2021
£
£
£
£
8,720
‐
8,720
34,194
36,700
57,200
93,900
108,917
45,420
57,200
102,620
143,111

Of the donations and legacies income in 2021, £nil 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.

17

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

4 Income from charitable activities

Educational Income
5
Expenditure
Direct Costs
Consumables (Pharmacy)
Consumables (non‐pharmacy)
Depreciation of medical equipment
Staff training
Insurance
Protective clothing
Consultancy fees
Support costs
Rent
Telephone and fax
Subscriptions
Sundry expenses
Accountancy fees
Independent examiner’s fee
Bank charges
Depreciation of Motor Vehicles
Depreciation of office equipment

Total expenditure		 Unrestricted
Funds
£
10,526
10,526
Unrestricted
£
5,491
22,929
6,084
‐
936
7,059
256
42,755
1,320

1,154

5,276

2,056
2,344
720

739
‐
542
14,151
56,906		 Restricted
Funds
£
‐		 Restricted
Funds
£
‐		 Total Funds
2022
£
10,526		 Total Funds
2021
£
6,797
‐ 10,526 6,797
Restricted
£
‐
525
8,122
‐
‐
‐
‐
8,647
-
-
-
-
-
-
-
11,549
-
11,549
20,196		 Total 2022
£
5,491
23,454
14,206
‐
936
7,059
256
51,402
1,320
1,154
5,276
2,056
2,344
720
739
11,549
542
25,700
77,102		 Total 2021
£
1,887
23,830
7,680
725
1,025
22,192
3,067
60,406
1,440
1,140
2,074
4,512
1,668
720
125
‐
405
12,084
72,490







18

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

……continued

5 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
£
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

6 Governance costs

Accountancy fees
Independent examiner’s fee
Consultancy fees		 2022
2021
£
£
2,344
1,668
720
720
256
3,067
3,320
5,455

7 Trustees' remuneration and expenses

No trustees received any remuneration during the year.

19

West Midlands Central Accident Resuscitation Emergency Team Notes to the Financial Statements for the Year Ended 31 March 2022

8 Net expenditure

Net expenditure is stated after charging:

Depreciation of tangible fixed assets

2022 2021
£ £
26,297 8,085

9 Tangible fixed assets

Cost
As at 1 April 2021
As at 1 April 2021
Disposals
As at 31 March 2022
Depreciation
As at 1 April 2021
Charge for year
As at 31 March 2022
Net Book Value
As at 31 March 2022
As at 31 March 2021		 Office
Equipment
£
20,388
3,254
‐
23,642
20,388
542
20,930
2,712
‐		 Motor
Vehicles
£
29,592
46,200
‐
75,792
29,592
11,549
41,141
34,651
‐		 Unrestricted
Medical
Equipment
£
64,599
‐
‐
64,599
40,587
6,084
46,671
17,928
24,012		 Restricted
Medical
Equipment
£
37,832
7,410
‐
45,242
8,019
8,122
16,141
29,101
29,813		 Total
£
152,411
56,864
‐
209,275
98,586
26,297
124,883
84,392
53,825

Of the fixed assets £63,753 (2021 £29,813) related to restricted funds.

10 Debtors

Trade Debtors

Prepayments and accrued income		 2022
£
20,087
4,010
24,097		 2021
£
‐
2,428
2,428

20

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

11 Creditors: Amounts falling due within one year 2022 2021 £ £ Other creditors 4,067 19,878 Accruals and deferred income - ‐ 4,067 19,878

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 George Henry Collins
Charity
Land Rover
The John Avins Trust
County Air Ambulance
Rowlands/Saintbury
Total funds of the charity		 At 1 April
2021
£
100,164
9,868
‐
‐
914
18,024
5,083
33,889
134,053		 55,946
10,000
1,000
46,200
‐
‐
‐
57,200
113,146
Incoming
resources
£		 (56,906)
(3,467)
‐
(11,549)
‐
(3,794)
(1,386)
(20,196)
(77,102)
Resources
expended
£		 ‐
‐
‐
‐
‐
‐
-
‐
‐
Transfer
of funds
£		 99,204
At 31
March 2022
£
16,401
1,000
34,651
914
14,230
3,697
70,893
170,097

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 George Henry Collins Charity: For purchase of Ultrasound upgrade

Land Rover: For provision of motor vehicle

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

21

West Midlands Central Accident Resuscitation Emergency Team

Notes to the Financial Statements for the Year Ended 31 March 2022

......... continued

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

15 Net assets by fund

Tangible Assets
Investments
Current Assets
Creditors : Amounts falling due < 1yr
Net Assets		 Unrestricted
Funds
£
20,639
1
82,631
(4,067)
99,204		 Restricted
Funds
£
63,753
‐
7,140
‐
70,893		 Total Funds
2022
£
84,392
1
89,771
(4,067)
170,097		 Total Funds
2021
£
53,825
1
100,105
(19,878)

134,053

Of the net assets in 2021, £33,889 related to restricted funds.

22