REGISTERED CHARITY NUMBER: 1143603
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
FOR
HARPER ASPREY WILDLIFE RESCUE
Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE
HARPER ASPREY WILDLIFE RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Statement of Financial Position | 7 | ||
| Notes to the Financial Statements | 8 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
HARPER ASPREY WILDLIFE RESCUE
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2020
| TRUSTEES | Mrs A S Brummer |
|---|---|
| S J Donnelly | |
| C Holmes | |
| PRINCIPAL ADDRESS | Marlborough House |
| 8 Augustus Gardens | |
| Camberley | |
| Surrey | |
| GU15 1HL | |
| REGISTERED CHARITY | 1143603 |
| NUMBER | |
| INDEPENDENT EXAMINER | Joseph Kahan Associates LLP |
| Chartered Accountants | |
| 923 Finchley Road | |
| London | |
| NW11 7PE | |
| MAIN OPERATING ADDRESS | Pears Hill |
| Westwood Road | |
| Windlesham | |
| Surrey | |
| GU20 6LU |
Page 1
HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020
The trustees present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Our aims
Harper Asprey Wildlife Rescue is committed to encouraging through knowledge the integration of wildlife into our countryside and our gardens alongside us in a natural balance. Harper Asprey Wildlife Rescue helps to preserve wildlife in its natural environment by talking in schools and reaching the next generation and via worksheets, direct animal contact and talks.
We encourage children and adults to care for their environment and reduce the use of pesticides. We help remove the myths that surround our spectacular wildlife and encourage the next generation to learn and understand that any space can be balanced and can be a great environment for both humans and our native wildlife.
Our objectives
Harper Asprey Wildlife Rescue works for the benefit of the public to relieve the suffering of wildlife in need of care and attention and in particular, acts to provide and maintain rescue homes or other facilities for the reception, care and treatment of such wildlife to enable rehabilitation and release back into the wild.
Harper Asprey Wildlife Rescue promotes humane behaviour towards wildlife by providing appropriate care, protection, treatment and security for wildlife which is in need of care and attention by reason of injury, sickness, poor circumstances or ill usage and to educate the public in matters pertaining to wildlife welfare in general and the prevention of cruelty and suffering of wildlife.
Public benefit
The Trustees have had regard to the Charity Commission's guidance on public benefit.
Page 2
HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Our focus as always is on the wildlife that we help on the frontline. We are always learning and adapting, much as the wildlife in this ever changing world. We continue returning wildlife via our soft release programmes and are collecting interesting data enabling us to tailor make their time with us faster and increase success for their wild future.
We continue to work with the community on many projects involving the general public and the community on a wider scale. We have treated 4,300 wild animals this year and have answered over 10,000 calls.
The number of wildlife we receive continues to increase year on year. Our facilities are under pressure the whole time. Covid took its toll with a dramatic drop in donations. We are focusing on the hospital facilities and this front line section is where we save lives. Our local vets are under pressure and to fill that void we have recruited the services of a full time veterinary surgeon. We are relying on grants, fund raising and our loyal supporters to keep us moving forward.
Our wildlife care has increased and by having a vet available when the animals arrive, we are already seeing an increase in our success. Equipment and intensive care cages are needed and we have some fundraising opportunities planned.
The Amazing Grace Campaign has been running for its third year and we have achieved a great year on year data. We had added more science to out data and are looking in detail at the problems faced by hedgehogs medically and the human influence on these stoic creatures. Our hedgehog database is ever expanding and we are sharing this with other charities and rescue organisations. We continue engaging with local schools and community groups along with local businesses on this project. We are supported by Spikes in this unique project.
We have seen this year hedgehogs, badgers, foxes, bats, weasels, dormice, birds of prey, snakes and gardens birds.
We filmed two one hour documentaries for Channel 5 called: 'The Secret Lives Of Foxes' and these followed on from our Hedgehog documentaries called: 'Meet the Hedgehogs' which were watched by 5.7 million viewers. They have been extremely successful and we filmed with Steve Backshal. They followed the lives of foxes. Our cub group known as the magnificent seven were filmed from newborn orphans that came into our care through to soft release.
Community Service
We support wildlife in the local community with outreach and treat much wildlife in situ working with companies and home owners.
o We give talks in schools, universities and adult groups on wildlife and its impact on us. We have talks adapted to all key stages.
We get involved in the local community by:
o Rescuing wildlife for dangerous situations on roads and where humans and wildlife is at conflict
o Rehabilitating wildlife o Checking bonfires before lighting for wildlife and educating o Giving talks on wildlife o Treating wildlife in situ
o Speaking on local radio, television and newspapers
Page 3
HARPER ASPREY WILDLIFE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020
FINANCIAL REVIEW
Reserves policy
The charity maintains sufficient reserves to cover its cost for the immediate future and is focusing on further expansion to meet demand.
We are looking at key grants to improve facilities and support our wildlife work and education. We have bought more equipment in the hospital including care cages funded by grants, Just Giving and private benefactors. We continue to work seven days a week as we train more people. The outlook is positive. We share our site with the Save Me Trust and collaborate on many joint projects. The charity has relied heavily upon me to provide the resources for it to undertake its key activities and I have worked seven days a week for the last 24 months.
The increase in our demand has grown by over 40%. We have some fantastic dedicated and reliable volunteers but we still need more. We are currently recruiting. We are able to run seven days a week from 8am - 4pm daily. Covid forced us to make many changes to our work patterns and facilities that have now become part of our way of life. We are currently completing an outside staff lunch and coffee area to enable us to have more volunteers and to be safe during these uncertain time. I am currently seeking long term funding to enable us to meet our goals.
FUTURE PLANS
As demand for our work continues to grow we are looking at ways to fund ourselves and maintain the standard of care. Keeping up with demand is an ongoing issue and we are not sufficiently financed to extend our days to check in more wildlife as it would put our limited team under too much pressure.
We intend to address that this year. We currently operate for the public between 8 and 4 pm daily. Our out of hours emergency calls are covered by myself and this year has seen us focus on more back up. Consistency is the issue and we simply need to employ more people. The charity has progressed beyond favours and now requires a stable revenue, to continue to grow. Our vet has been an amazing addition and we hope to continue and build upon this.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The power to appoint and remove Trustees is vested in the Trustees and exercised by deed. A Trustee may retire by notice in writing.
Approved by order of the board of trustees on 27th October 2021 and signed on its behalf by:
Mrs A S Brummer - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARPER ASPREY WILDLIFE RESCUE
Independent examiner's report to the trustees of Harper Asprey Wildlife Rescue
I report to the charity trustees on my examination of the accounts of Harper Asprey Wildlife Rescue (the Trust) for the year ended 31st December 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
Joey Joseph Joseph Kahan Associates LLP Chartered Accountants 923 Finchley Road London NW11 7PE
27th October 2021
Page 5
HARPER ASPREY WILDLIFE RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 3 Investment income 4 Total EXPENDITURE ON Raising funds 5 Charitable activities Governance Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2020 Unrestricted fund £ 170,678 38,495 17 209,190 187,840 2,640 190,480 18,710 68,223 86,933 |
2019 Total funds £ 20,458 33,180 75 53,713 53,951 2,340 56,291 (2,578) 70,801 68,223 |
|---|---|---|
The notes form part of these financial statements
Page 6
HARPER ASPREY WILDLIFE RESCUE
STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2020
| Notes FIXED ASSETS Tangible assets 10 CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds TOTAL FUNDS |
2020 Unrestricted fund £ 34,912 77,646 (25,625) 52,021 86,933 86,933 86,933 86,933 |
2019 Total funds £ 45,303 45,656 (22,736) 22,920 68,223 68,223 68,223 68,223 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 27th October 2021 and were signed on its behalf by:
A S Brummer - Trustee
The notes form part of these financial statements
Page 7
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The C.E.O. has undertaken to ensure that the charity is able to meet its short term funding requirements and to refrain from requiring the repayment of money lent to the charity until alternative resources of funding are available.
For this reason, the trustees are of the opinion that it is correct to prepare the charity's accounts on a going concern basis.
The C.E.O. has considered a period exceeding twelve months from the date of approval of these accounts and is satisfied that there are no material uncertainties regarding going concern.
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Building works - 20% on reducing balance Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 50% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 8
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The charity operates fundamentally on a cash receipts basis although its financial statements are prepared on an accruals basis.
Depreciation is the key area in which judgement is required to determine the carrying value of past expenditure which has been capitalised rather than written off.
3. OTHER TRADING ACTIVITIES
| Fundraising events 4. INVESTMENT INCOME Deposit account interest 5. RAISING FUNDS Raising donations and legacies Insurance Event fees Support costs 6. SUPPORT COSTS Management £ Raising donations and legacies 186,789 Governance - 186,789 |
Finance £ 439 - 439 |
2020 £ 38,495 2020 £ 17 2020 £ 612 - 187,228 187,840 Governance costs £ - 2,640 2,640 |
2019 £ 33,180 |
|
|---|---|---|---|---|
| 2019 £ 75 2019 £ 810 50 53,091 |
||||
| 53,951 | ||||
| Totals £ 187,228 2,640 |
||||
| 189,868 |
Page 9
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
7. TRUSTEES' REMUNERATION AND BENEFITS
A trustee received salary of £18,472 during the year. This was in respect of their additional non trustee role for the charity.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.
8. STAFF COSTS
| Wages and salaries The average monthly number of employees during the year was as follows: Wildlife rescue No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Governance Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward |
2020 2019 £ £ 93,595 18,045 93,595 18,045 2020 2019 4 2 Unrestricted fund £ 20,458 33,180 75 53,713 53,951 2,340 56,291 (2,578) 70,801 |
|---|---|
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Page 10
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| TOTAL FUNDS CARRIED FORWARD 10. TANGIBLE FIXED ASSETS COST At 1st January 2020 Additions At 31st December 2020 DEPRECIATION At 1st January 2020 Charge for year At 31st December 2020 NET BOOK VALUE At 31st December 2020 At 31st December 2019 COST At 1st January 2020 Additions At 31st December 2020 DEPRECIATION At 1st January 2020 Charge for year At 31st December 2020 NET BOOK VALUE At 31st December 2020 At 31st December 2019 |
Unrestricted fund £ 68,223 Fixtures Building Plant and and works machinery fittings £ £ £ 9,662 37,534 5,779 - 1,767 - 9,662 39,301 5,779 1,932 16,549 2,977 1,546 5,689 700 3,478 22,238 3,677 6,184 17,063 2,102 7,730 20,985 2,802 Motor Computer vehicles equipment Totals £ £ £ 14,243 6,671 73,889 - - 1,767 14,243 6,671 75,656 3,561 3,567 28,586 2,671 1,552 12,158 6,232 5,119 40,744 8,011 1,552 34,912 10,682 3,104 45,303 |
|---|---|
Page 11
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Hire purchase (see note 12) Social security and other taxes Other creditors Accrued expenses 12. LEASING AGREEMENTS Minimum lease payments under hire purchase fall due as follows: Net obligations repayable: Within one year 13. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1/1/20 £ 68,223 68,223 Incoming resources £ 209,190 209,190 |
2020 £ - 10,632 12,353 2,640 25,625 2020 £ - Net movement in funds £ 18,710 18,710 Resources expended £ (190,480) (190,480) |
2019 £ 1,561 6,482 12,353 2,340 22,736 2019 £ 1,561 At 31/12/20 £ 86,933 86,933 Movement in funds £ 18,710 |
2019 £ 1,561 6,482 12,353 2,340 |
2019 £ 1,561 6,482 12,353 2,340 |
|---|---|---|---|---|---|
| 22,736 | |||||
| 2019 £ 1,561 |
|||||
| 18,710 |
Page 12
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1/1/19 | in funds | 31/12/19 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 70,801 |
(2,578) | 68,223 |
| TOTAL FUNDS 70,801 |
(2,578) | 68,223 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 53,713 |
(56,291) | (2,578) |
| TOTAL FUNDS 53,713 |
(56,291) | (2,578) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At At 1/1/19 in funds 31/12/20 £ £ £ 70,801 16,132 86,933 70,801 16,132 86,933 |
Net movement At At 1/1/19 in funds 31/12/20 £ £ £ 70,801 16,132 86,933 70,801 16,132 86,933 |
|---|---|---|
| 86,933 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 262,903 262,903 |
Resources expended £ (246,771) (246,771) |
Movement in funds £ 16,132 |
|---|---|---|---|
| 16,132 |
Page 13
HARPER ASPREY WILDLIFE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2020 other than that already disclosed in note 7.
Page 14
HARPER ASPREY WILDLIFE RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Insurance Event fees Support costs Management Trustees' salaries Wages Rates and water Office costs Telephone Printing, postage and stationery Advertising Motor expenses Subscriptions Cages and other equipment Repairs and cleaning Vet fees Waste disposal Animal feed I.T. website and computer software Animal housing Staff welfare Light and heat Training Depreciation of assets |
2020 £ 167,610 3,068 170,678 38,495 17 209,190 612 - 612 18,472 75,123 5,878 41 440 40 10,419 2,140 32 24,417 343 3,997 7,171 10,818 2,155 1,685 815 10,322 323 12,158 186,789 |
2019 £ 20,458 - |
|---|---|---|
| 20,458 33,180 75 |
||
| 53,713 810 50 |
||
| 860 6,750 11,295 - 48 298 1,135 3,335 1,575 - - 5,784 899 - 4,219 804 - - - - 16,527 |
||
| 52,669 |
This page does not form part of the statutory financial statements
Page 15
HARPER ASPREY WILDLIFE RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020
| Management Finance Bank charges Interest payable Governance costs Accountancy Total resources expended Net income/(expenditure) |
2020 £ 439 - 439 2,640 190,480 18,710 |
2019 £ 137 285 422 2,340 56,291 (2,578) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
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Anne Brummer's e-mail address is: anne83@me.com.