**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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Anne Brummer using authentication code NkIya2FNRklVR0ls at IP address 194.75.102.90, on 2021/11/01 14:28:18 Z.
Anne Brummer's e-mail address is: anne83@me.com.