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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 1143603

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

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 2021

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

HARPER ASPREY WILDLIFE RESCUE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2021

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 2021

The trustees present their report with the financial statements of the charity for the year ended 31st December 2021. 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 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

At Harper Asprey Wildlife Rescue, we rescue and rehabilitate all UK wildlife and treat a wide range of injuries. We take wildlife from the general public, vets, other rescues and the RSPCA.

We operate seven days a week and are available daily from 8am - 4pm; once more funding is in place, we would like to extend these hours. We work 24/7 on site to care for our orphans and the wildlife in our intensive care unit. We have hand reared badgers, otters, foxes, stoats, weasels, dormice, birds of prey, snakes and garden birds, and take all British wildlife.

Employing a full-time vet for the first time has meant we can treat injuries on-site and in a much shorter time frame making it far less stressful for the wild animal. Stress debilitates healing and the addition of a veterinary surgeon has increased the wildlife we can save. The facilities we have need improving and our aim this year is to install a fully functioning x-ray room. Our equipment, as always, is the main priority here at the Rescue and our clinical units and enclosures are constantly upgraded and monitored. The facilities are always outstripped by demand and this year, we have had to close for short periods of time until we had more space to receive new wildlife.

The Rescue is gradually gaining more support and establishing income streams to sustain the work. As with all charities, this has not been easy but we have managed to increase our previous income from last year.

We are supported by 37 regular volunteers and are currently recruiting more. Our volunteers go through an induction and training process to make sure they are fully educated before working with our wildlife. The process of recruitment is slow and steady and we are actively looking to increase this number, the focus is on hand-rearing and specialist care to support our work.

Community Service

As well as caring for wildlife, we also endeavour to educate local communities about how they can help. We give talks in schools, universities and to adult groups on wildlife and its impact on us, both via video link and in-person.

We get involved in the local community by:

We are excited to have filming planned for television over the coming year after our previous success and will use this to increase awareness of the work we do and to gain support.

Our work is increasing and we are looking at ways to keep up with the demand. Injured wildlife and incidents are on the increase and we do not want to turn people away. We have the space to take more wildlife but not the facilities and it is an issue we are addressing.

Our full time veterinary surgeon has made a massive difference to the care we offer wildlife and has saved more lives. We are currently looking at key grants and supporters to improve equipment and facilities in the hospital. New equipment will increase both our level of care and the amount of patients. We want to see a world where wildlife gets the same level of care that we would expect for our cats and dogs and with the right support we believe we can do this.

Page 3

HARPER ASPREY WILDLIFE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Specific donations in excess of £1,000 were received from the following to whom we are most grateful: Banister Trust Wiggly Wigglers Alice Noakes Trust Andrew Dean The Hobson Charity Foyle Foundation Waitrose Just Giving Virgin Money Charitable Giving

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 9th October 2022 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 2021.

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

9th October 2022

Page 5

HARPER ASPREY WILDLIFE RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
Governance
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
48,850
20,900
4
69,754
51,194
4,459
55,684
111,337
(41,583)
86,933
45,350		 Restricted
fund
£
-
24,000
-
24,000
4,238
-
6,145
10,383
13,617
-
13,617		 2021
Total
funds
£
48,850
44,900
4
93,754
55,432
4,459
61,829
121,720
(27,966)
86,933
58,967		 2020
Total
funds
£
170,678
38,495
17
209,190
126,223
2,640
61,617
190,480
18,710
68,223
86,933

The notes form part of these financial statements

Page 6

HARPER ASPREY WILDLIFE RESCUE

STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2021

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
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
40,046
34,542
(29,238)
5,304
45,350
45,350		 Restricted
fund
£
-
13,617
-
13,617
13,617
13,617		 2021
Total
funds
£
40,046
48,159
(29,238)
18,921
58,967
58,967
45,350
13,617
58,967		 2020
Total
funds
£
34,912
77,646
(25,625)
52,021
86,933
86,933
86,933
-
86,933

The financial statements were approved by the Board of Trustees and authorised for issue on 9th October 2022 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 2021

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':

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 8

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

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
Support costs
6.
SUPPORT COSTS
Management
£
Raising donations and legacies
53,932
Other resources expended
61,829
Governance
-
115,761		 Finance
£
498
-
-
498

Page 9

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

7. TRUSTEES' REMUNERATION AND BENEFITS

A trustee received salary of £17,000 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 2021 nor for the year ended 31st December 2020.

8. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Wildlife rescue
No employees received emoluments in excess of £60,000.		 2021
£
34,211
138
34,349
2021
-		 2020
£
93,595
-
93,595
2020
4
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
170,678
Other trading activities
38,495
Investment income
17
Total
209,190
EXPENDITURE ON
Raising funds
126,223
Charitable activities
Governance
2,640
Other
61,617
Total
190,480
NET INCOME
18,710		 Restricted
fund
£
-
-
-
-
-
-
-
-
-		 Total
funds
£
170,678
38,495
17
209,190
126,223
2,640
61,617
190,480
18,710

Page 10

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
68,223
-
TOTAL FUNDS CARRIED FORWARD
86,933
-
10.
TANGIBLE FIXED ASSETS
Building
Plant and
works
machinery
£
£
COST
At 1st January 2021
9,662
39,301
Additions
17,111
338
At 31st December 2021
26,773
39,639
DEPRECIATION
At 1st January 2021
3,478
22,238
Charge for year
4,660
4,351
At 31st December 2021
8,138
26,589
NET BOOK VALUE
At 31st December 2021
18,635
13,050
At 31st December 2020
6,184
17,063
Motor
Computer
vehicles
equipment
£
£
COST
At 1st January 2021
14,243
6,671
Additions
-
-
At 31st December 2021
14,243
6,671
DEPRECIATION
At 1st January 2021
6,232
5,119
Charge for year
2,003
776
At 31st December 2021
8,235
5,895
NET BOOK VALUE
At 31st December 2021
6,008
776
At 31st December 2020
8,011
1,552		 Total
funds
£
68,223
86,933
Fixtures
and
fittings
£
5,779
-
5,779
3,677
525
4,202
1,577
2,102
Totals
£
75,656
17,449
93,105
40,744
12,315
53,059
40,046
34,912

Page 11

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Wages control
Accrued expenses
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS		 At 1/1/21
£
86,933
-
86,933
Incoming
resources
£
69,754
24,000
93,754
At 1/1/20
£
68,223
68,223		 2021
£
3,297
11,774
10,787
740
2,640
29,238
Net
movement
in funds
£
(41,583)
13,617
(27,966)
Resources
expended
£
(111,337)
(10,383)
(121,720)
Net
movement
in funds
£
18,710
18,710		 2020
£
-
10,632
12,353
-
2,640
25,625
At
31/12/21
£
45,350
13,617
58,967
Movement
in funds
£
(41,583)
13,617
(27,966)
At
31/12/20
£
86,933
86,933

12. MOVEMENT IN FUNDS

Page 12

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
209,190
209,190		 Resources
expended
£
(190,480)
(190,480)		 Movement
in funds
£
18,710
18,710

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted Grants
TOTAL FUNDS		 Net
movement
At
At 1/1/20
in funds
31/12/21
£
£
£
68,223
(22,873)
45,350
-
13,617
13,617
68,223
(9,256)
58,967		 Net
movement
At
At 1/1/20
in funds
31/12/21
£
£
£
68,223
(22,873)
45,350
-
13,617
13,617
68,223
(9,256)
58,967
58,967

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
Restricted funds
Restricted Grants
TOTAL FUNDS		 Incoming
resources
£
278,944
24,000
302,944		 Resources
expended
£
(301,817)
(10,383)
(312,200)		 Movement
in funds
£
(22,873)
13,617
(9,256)

Page 13

HARPER ASPREY WILDLIFE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2021 other than that already disclosed in note 7.

Page 14